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Fundamental Level

The Fundamentals level is divided into two modules Knowledge and Skills.

The Knowledge module introduces you to the main areas of financial and management accounting. You will study the other technical accountancy areas after you study this. There are six subjects in the Skills module which cover the main technical areas that accountants are expected to know.

Entry Requirements

There are no entry requirements for the ACCA fundamental level subjects. A good understanding of English and mathematics is advised.

Students who are new to accounting are advised to start with the FIA (Foundations in Accountancy) as students are more likely to pass the fundamental level with a good foundation formed from completing the FIA suite of qualifications.

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