CAT – Certified Accounting Technician


CAT stands for Certified Accounting Technician and the qualification provides a strong foundation of knowledge in finance and accounting. It is provided by the ACCA for those students who do not wish to study for the full ACCA Qualification or who do not satisfy the entry requirements and wish to study later for the full ACCA Qualification.

In order to obtain the qualification it is necessary to pass 9 examinations (although if you have previous qualifications or relevant practical experience then you may be exempt from some of the examinations).

-Foundations in Accountancy:

  • FA1- Recording Financial Transactions
  • MA1- Management Information
  • FA2- Maintaining Financial Records
  • MA2- Managing Costs and Finance
  • FAB- Accountant In business (equivalent to F1 of ACCA Knowledge Modules)
  • FMA- Management Accounting (equivalent to F2 of ACCA Knowledge Modules)
  • FFA- Financial Accounting(equivalent to F3 of ACCA Knowledge Modules)

-two of the three specialist papers

  • FAU: Foundations in Audit
  • FFM: Foundations in Financial Management or
  • FTX: Foundations in Taxation)

-a practical experience requirement

Foundations in Professionalism



The qualification proves to employers that you have all the technical skills and knowledge needed to perform an accounts-support role and that you are capable of working at a technician level.
In addition, once the qualification has been obtained you are able to continue your studies with the ACCA Qualification and will be exempt from the first three ACCA examinations.



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