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Foundation Diploma

Foundation Diploma (FD) is a basic qualification of accountancy. It is administered by ACCA, UK. Foundation Diploma is for those students who have no previous accountancy qualification and want to pursue career in accountancy or higher studies in accountancy such ACCA.

Foundation Diploma serves as an entry route to ACCA. Students having Foundation Diploma are given exemptions from first three papers of ACCA and are automatically enrolled in the fourth paper of ACCA.

Foundation Diploma is currently offered in colleges only in Pakistan and Bangladesh.

   Eligibility Criteria

Students having following level of education eligible for admission:

  • Matriculation (SCC) or O-Levels
  • or Intermediate level of education (HSSC)
  • or equivalent of any of the above

   Program Structure

The Foundation Diploma has following seven papers and the Foundation in Professionalism online module:

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
FAB Accountant in Business
FMA Management Accounting
FFA Financial Accounting

The program takes atleast a year to complete. Each of the above papers can be attempted as Computer-based exam in any month of the year or as paper-based exam in June and December.

   Fee Structure

Fees for Foundation Diploma payable to ACCA, UK are as follows:

Description Fee (2017)
Registration Fee (once) £ 32
Annual Subscription Fee £ 53
Exam fee per paper (FA1, MA1) £ 50
Exam fee per paper (FA2, MA2) £ 50
Exam fee per paper (FAB, FMA, FFA) £ 72

Note. The above fees are payable ACCA, UK. Besides these fees, student has to pay tuition fee and registration fee to college where he or she enrolls for classes. The above fees are for year 2017. The fees keep on changing from year to year.

   Exam Dates

The papers of Foundation Diploma can attempted as computer-based or as paper-based exam depending of the choice of students. The paper based exams are held in June and December. Computer-based exam is held in every month of the year.

   How to study Foundation Diploma – Admission Procedure

  • Foundation Diploma is administered by ACCA, UK.
  • Tuition for papers of Foundation Diploma are offered by colleges in various cities of Pakistan and Bangladesh.
  • Visit the nearest college offering tuition for Foundation Diploma.
  • Fill in the registration form for admission in the college as well as for registration with ACCA, UK.



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