ACCA Foundations in Accountancy (FIA) Qualification

FIA is the set of entry-level awards developed by the ACCA, with the needs and expectations of employers in mind.
FIA offers various entry points, allowing maximum flexibility to select the most appropriate entry route and progression to upper levels, based on previous qualifications, experience and further 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.

FIA Structure

Introductory level


Recording Financial Transactions


Management Information

Introductory certificate 

in Financial management and Accounting 

Intermediate level


Maintaining Financial Records


Managing costs and finances

Intermediate certificate

in Financial and management Accounting 


FAB (F1)

Accountant in Business

FMA (F2)

Management Accounting

FFA (F3)

Financial Accounting


in Accounting and Business 

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The FIA exams are all CBE (computer based exams), and students can sit them at any time in our accredited CBE centre in Sofia. The test duration is 2 hours and results are known immediately.

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Students with the relevant qualification from a recognised institution may be eligible to claim exemptions from FIA papers. To be awarded the FIA Certificate or Diploma, it is necessary to pass at least one exam at the respective level and the online Foundations in Professionalism module.

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Study Materials

The Academy uses London School of Business and Finance (LSBF) learning materials. Each set includes a Study Manual, a Revision Kit/Question bank and Revision cards as well as access to on-line learning materials. In addition, the Academy tutors have developed Course Notes, which contain key information, additional articles, examiners’ reports and examples of past exam papers.

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FIA in PwC's Academy

The Academy provides administrative support throughout the study, including exam enrolment, communication with tutors, registration guide, providing information about results as well as providing comprehensive reports to management.

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Contact us

Maria Ratz
PwC Academy Bulgaria Leader
Tel: +359 2 9355 200

Mario Mihaylov
PwC’s Academy Sales Representative
Tel: +359 2 9355 157

Gabriela Pavlova
PwC’s Academy Coordinator
Tel: +359 2 9355 361

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