Examination structure of FIA

Introductory Certificate in Financial & Management Accounting (FA1 & MA1)

Each exam:
is of two hours' duration;
contains 50 questions;
is out of 100 marks;
has a pass mark of 50%; and
contains two-mark multiple choice questions only

Intermediate Certificate in Financial & Management Accounting (FA2 & MA2)

Each exam:
is of two hours' duration;
contains 50 questions;
is out of 100 marks;
has a pass mark of 50%; and
contains the following question types: multiple choice questions, multiple response questions, multiple response matching questions, and number entry questions - all worth two marks

Diploma in Accounting and Business (FAB, FMA & FFA)

Each exam:
is of two hours duration;
contains 50 questions;
is out of 100 marks;
has a pass mark of 50%; and
contains the following question types: multiple choice questions, multiple response questions, multiple response matching questions and number entry questions - all worth two marks.

Note: The FAB, FMA and FFA exams follow the same structure and syllabus as the equivalent ACCA Qualification exams (F1, F2 and F3 respectively)

Computer-based examinations (CBEs)

Computer-based exams will be available for the first seven papers (not the options papers) and paper based exams will continue to be available for all exams within Foundations in Accountancy.

Manual examinations

Optional papers for FIA are manual only.

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