areth Owen, ACCA qualifications manager, explains the structure of the Foundation-level qualifications and offers advice on appropriate entry points to offer better employment opportunities, higher exam success rates and promote stronger foundations for further study
There are 10 Foundation-level exams in total and you can select the exams you wish to take, each of which leads to the award of certain certificates and diplomas. All of the exams – except the foundation specialist awards in Audit, Tax and Financial Management – are available as computer-based exams. This means they can be taken on demand at any time of the year in ACCA licensed exam centres.
The flexibility of this structure gives you the widest possible choice about which qualifications to register for, the level of the programme at which to register and also about when, how often and in which order to take exams. In theory, regardless of your general education, your level of vocational skills or work experience, you can register directly for any of the seven qualifications above. However, with this choice must come a responsibility for you as a potential student to make an informed decision about what to register for and at which level.