Foundation in Accountancy (FIA) is a fundamental certificate in accounting. It is a set of core entry-level courses designed by ACCA taking into account employers´ needs and requirements. FIA offers a number of entry points and gives maximum flexibility as regards choosing the most appropriate entry route and progression to upper levels based on previous qualifications, experience and career aspirations. In line with current best practice and to meet the recommendations of the International Federation of Accountants, a Professionalism and Ethics Module has been included in the course.

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