IBTC | Entry Requirements | Fundamental Level | ICB

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Fundamental Level

The Fundamentals level is divided into two modules Applied Knowledge and Applied Skills. The Applied Knowledge module introduces you to the main areas of financial and management accounting.

Applied Knowledge	Exam code
Accountant in Business	AB
Management Accounting	MA
Financial Accounting	FA
Applied Skills
Corporate and Business Law	LW
Performance Management	PM
Taxation	TX
Financial Reporting	FR
Audit Assurance	AA
Financial Management	FM

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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.