The ACCA Foundation level, known as Foundations in Accountancy (FIA), is designed for beginners in accounting and finance. It includes the Introductory Certificate in Financial and Management Accounting (FA1 and MA1), the Intermediate Certificate in Financial and Management Accounting (FA2 and MA2), and the Diploma in Accounting and Business (FAB, FMA, FFA). Additionally, the Certified Accounting Technician (CAT) qualification can be achieved by completing these exams along with other papers such as Foundations in Audit (FAU), Foundations in Taxation (FTX), and Foundations in Financial Management (FFM). This level provides essential skills and knowledge, offers flexible learning options, and is globally recognized, forming a solid foundation for further ACCA studies and career advancement in accounting and finance.