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(Press enter) Log in Register Phrase search Word searchIFRS ACCOUNTING IFRS SUSTAINABILITY The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards. Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB). About the IFRS Foundation Our history and who we are How we set IFRS Standards Post-implementation Reviews How we support the application of our Standards IFRS Foundation governance IFRS Foundation Trustees IFRS Foundation advisory groups Our structure Due process Stay updated Latest news IFRS Foundation meeting calendar Monthly news summaries Media enquiries, press releases and speeches Enquiries Contact us Join our team Speaking requests IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation. IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies. IFRS Accounting International Accounting Standards Board IFRS Interpretations Committee Consultative bodies Around the world News Meeting and events calendar Updates and podcasts Standards and frameworks IFRS Accounting Standards IFRS for SMEs Accounting Standard Digital financial reporting IFRS translations Integrated reporting Using the Standards Application support Agenda decisions Project work Open and future projects Open consultations Completed projects Products and services Products overview Licensing IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation. IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies. IFRS Sustainability International Sustainability Standards Board Consultative bodies Around the world News Meeting and events calendar Updates and podcasts Standards and frameworks IFRS Sustainability Disclosure Standards Digital financial reporting IFRS translations CDSB guidance and framework Integrated reporting SASB Standards TCFD recommendations Using the Standards Application support Knowledge hub Partnership Framework for capacity building Project work Open projects Open consultations Completed projects Education, membership and licensing Products overview Licensing Alliance Membership Programme FSA CredentialAbout the IFRS Foundation Our history and who we are How we set IFRS Standards Post-implementation Reviews How we support the application of our Standards IFRS Foundation governance IFRS Foundation Trustees IFRS Foundation advisory groups Our structure Due process Stay updated Latest news IFRS Foundation meeting calendar Monthly news summaries Media enquiries, press releases and speeches Enquiries Contact us Join our team Speaking requests IFRS ACCOUNTING IFRS Accounting International Accounting Standards Board IFRS Interpretations Committee Consultative bodies Around the world News Meeting and events calendar Updates and podcasts Standards and frameworks IFRS Accounting Standards IFRS for SMEs Accounting Standard Digital financial reporting IFRS translations Integrated reporting Using the Standards Application support Agenda decisions Project work Open and future projects Open consultations Completed projects Products and services Products overview Licensing IFRS SUSTAINABILITY IFRS Sustainability International Sustainability Standards Board Consultative bodies Around the world News Meeting and events calendar Updates and podcasts Standards and frameworks IFRS Sustainability Disclosure Standards Digital financial reporting IFRS translations CDSB guidance and framework Integrated reporting SASB Standards TCFD recommendations Using the Standards Application support Knowledge hub Partnership Framework for capacity building Project work Open projects Open consultations Completed projects Education, membership and licensing Products overview Licensing Alliance Membership Programme FSA Credential Home IFRS Accounting products and services IFRS Sustainability products and services FSA Credential FSA Credential Follow - FSA Credential × You need to Sign in to use this feature Close The Fundamentals of Sustainability Accounting (FSA) Credential ® is designed for all professionals who would benefit from understanding the link between sustainability and financial performance. Show Sections Overview Level I exam Level II exam Credential holders Overview Join thousands of professionals worldwide who have verified their expertise with the premier, cross-functional credential at the forefront of sustainability disclosure and analysis. Accounting has long been the universal language of business. The FSA ® Credential equips professionals with the knowledge and skills to understand the link between sustainability and a company’s financial performance. Find out: What’s involved Exam logistics How the FSA Credential has benefited others FAQs Explore pricing and registration options . Register now What’s involved The FSA Credential combines two exams to assess a candidate’s knowledge of the concepts and skills necessary to navigate the sustainability disclosure landscape and ability to analyse sustainability-related financial information. After passing Level I, a candidate is identified as an ‘FSA Credential Level II Candidate’. After passing Level II, a candidate officially becomes an ‘FSA Credential Holder’. Level I exam—principles 110 multiple choice questions At Level I, candidates will: understand the historical basis for disclosure and today’s sustainability disclosure landscape, including the role of standard-setters, regulators, data providers and others; become acquainted with the IFRS Sustainability Disclosure Standards and gain a deep understanding of the concepts that underpin them; and learn how material sustainability information—both cross-industry and industry-specific—can inform corporate strategies and investor decisions. See the Level I curriculum Level II exam—application 55 multiple-choice questions associated with 13 cases At Level II, candidates will: identify the sustainability-related risks and opportunities that affect a company’s financial position, performance and prospects; normalise sustainability data for effective fundamental, comparative and industry analysis; and connect sustainability information to a company’s revenue, expenses, assets, liabilities and cost of capital, and apply it to valuation models. See the Level II curriculum Exam logistics For detailed information about exam procedures and policies, please download the FSA Credential Candidate Handbook. Download the Candidate Handbook Where can I take the exams? You can take exams in person at one of many test centres around the world or online with a remote proctor. Exams are administered by our test partner, Pearson VUE. When can I take the exams? Exams are hosted throughout the year in three testing periods: January–February, May–June and September–October. Please note that due to recent curriculum updates, the first Level I exam block in 2024 will follow a revised schedule from February-March. Several time slots are available on each day of testing. See the FSA Credential Candidate Handbook for more details. How do I study for the exams? You will receive access to the study guide upon registering. The study guide contains all the testable material for each exam and...