Foundation Diploma (FD) is an entry‑level accountancy qualification administered by the Association of Chartered Certified Accountants (ACCA), UK. It is designed for students who have little or no prior accountancy qualification and want to build a career in accountancy or progress to the full ACCA Qualification. Completion of the Foundation Diploma gives you direct progression into the ACCA Qualification with exemptions from the first three ACCA exams at the Applied Knowledge level.

The Foundation Diploma is recognised globally as a solid foundation in financial accounting, management accounting, and business, and it is accepted by employers and universities worldwide.

   Eligibility Criteria (Worldwide)

The Foundation Diploma is designed to be accessible, and you can usually begin your ACCA journey with:

• Formal secondary school completion – such as Matriculation/SSC, O‑Levels, or equivalent.
• No formal academic qualifications – some learning providers allow you to register for the Foundation Diploma exams even without formal qualifications, as the programme is meant to build foundational knowledge.

• Students under 18 may need parental consent and proof of education.
• Additional documentation (e.g., transcripts, translations) may be required if your certificates are not in English.

   Eligibility Criteria – Pakistan

In Pakistan, students are eligible to register for the ACCA Foundation Diploma if they have completed:

• Matriculation (SSC) – typically 10 years of education.
• O‑Levels (equivalent to Matric) with passes in at least three subjects.
• Intermediate (HSSC / FSc / FA / ICS / I.Com) – 12 years of education.

Important Note for Pakistan:
Upon successful completion of the Foundation Diploma and its exams, the Inter Board Committee of Chairmen (IBCC) grants Intermediate equivalence in the Commerce group for Foundation Diploma holders (since 2014 onwards). This means your FD certificate can be used for college/university admissions and job eligibility equivalent to Intermediate.

   Eligibility Criteria - India

In India, ACCA’s global policy applies, and you have several entry options:

• If you have 10+2 education (Class 12 or Intermediate) with passes in English and Mathematics or similar subjects, you may be eligible to start directly at the Applied Knowledge level of the ACCA Qualification (skipping Foundation level).
• If you do not meet those criteria, or if you prefer a structured foundational route, you can start with the Foundation Diploma even after Class 10.
• Indian students with a Foundation Diploma can then progress into the ACCA Qualification and claim exemptions from the first three applied knowledge exams once the diploma is complete.

Note for Indian Students:
Although ACCA qualifications are globally recognised, some Indian universities may have their own rules for degree progression (e.g., admissions to postgraduate programmes often require a formal bachelor’s degree, not just ACCA).

   Program Structure

The Foundation Diploma includes a series of exams plus the Foundations in Professionalism online module, which must be completed to gain the qualification.

Introductory Certificate in Financial and Management Accounting
FA1	Recording Financial Transactions
MA1	Management Information
Intermediate Certificate in Financial and Management Accounting
FA2	Maintaining Financial Records
MA2	Managing Costs and Finance
Diploma in Accounting and Business
FBT	Foundations in Business and Technology
FMA	Management Accounting
FFA	Financial Accounting

To complete the Foundation Diploma and gain ACCA exemptions, all seven exams must be passed and the Foundations in Professionalism online module completed.

   Progression to ACCA

Once you complete the Foundation Diploma:

• You are automatically transferred into the ACCA Qualification.
• You receive exemptions from the first three Applied Knowledge level exams of ACCA without additional fee.
• After this, you continue through the remaining ACCA exams to become a full ACCA member.

   Exam Dates

• Computer‑Based Exams (CBE): available throughout the year.
• Paper‑Based Exams: generally held in June and December sessions (depending on ACCA scheduling).

   Fee Structure

Fees (payable to ACCA, UK) vary each year. Typical fee types include:

• Initial registration fee
• Annual subscription fee
• Exam entry fees for each paper

Exact current fees should be checked on the official ACCA website or student portal as they change from year to year.

Note: In addition to ACCA fees, students must pay tuition fees and registration fees to the college or learning provider where they study.

   How to Study Foundation Diploma – Admission Procedure

• The Foundation Diploma is administered by ACCA, UK.
  Tuition for Foundation Diploma papers is offered by ACCA Approved Learning Partners in many countries, including Pakistan and India.
  Visit a college or learning provider offering ACCA Foundation Diploma support.
  Register with ACCA via the ACCA Global website and submit your academic documents.
  Complete the registration with both the learning provider and ACCA before starting your studies.

Disclaimer: This website is not the official website of ACCA. The information provided here is for general informational purposes only, particularly for new students, as colleges in some countries may not provide comprehensive guidance.