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Gain the expertise you need to lead the profession forward in sustainability accounting.

Fundamentals of Sustainability Accounting (FSA) Credential® Certificate - 3,848.00 AED
Mode of delivery : Online Learning


The IFRS® Foundation’s FSA Credential® equips professionals with the knowledge and skills to understand the link between financially-material sustainability information and a company’s ability to create value. By earning the FSA Credential, professionals will demonstrate their expertise in sustainability accounting and disclosure, which involves

  • Identifying industry-specific sustainability factors relevant to corporate value
  • Integrating the measurement of those factors into data collection and internal reporting processes
  • Reporting standardized data about those factors externally
  • Analyzing sustainability performance to inform investment decision-making

Investor demand for sustainability information is growing, creating a demand for sustainability accounting, reporting, assurance, and advisory services. Accounting and finance professionals are well-suited to meet these demands but need a thorough understanding of sustainability reporting and critical thinking skills.

The FSA® Credential, created by the leading provider of sustainability disclosure standards and now part of the IFRS® Foundation, is the premier educational opportunity for professionals to level up their skills. With the FSA Credential, professionals can identify, analyze, and communicate the sustainability factors that affect a company's financial position and operating performance.

Don't miss this chance to become a leader in the growing field of sustainability accounting and finance. Join the transformational shift towards greater transparency and value creation in corporate reporting with the FSA Credential.


What's involved

The FSA Credential combines two exams to assess professional expertise in the materiality of sustainability information for corporate performance and investment analysis. After passing Level I, a candidate is identified as an “FSA Level II Candidate.” After passing Level II, a candidate becomes an “FSA Credential Holder.”

Level I Exam - Principles
110 multiple choice questions
CPE credits: 15
Level: Basic
Prerequisites: None
Price: $400 - $450

  • Gain a common language to communicate financially-material sustainability information to professionals across capital markets
  • Learn how material, industry-based sustainability information can inform corporate strategies and investor decisions
  • Understand the ESG landscape, including the role of standard setters, regulators, data providers and others

Download Level 1 Curriculum

Level II Exam - Application
55 multiple choice questions associated with 13 cases
CPE credits: 12.5
Level: Intermediate
Prerequisites: Pass the Level I exam
Price: $500 - $650

  • Identify the sustainability issues that are relevant to a company’s financial performance
  • Analyze company sustainability performance with qualitative and quantitative ESG data
  • Identify the link between ESG metrics and a company’s revenues/expenses, assets/liabilities and cost of capital

Download the Level 2 Curriculum


After you pass the exams 

Upon passing each of the FSA exams, Credential holders receive a digital badge verifying the accomplishment and are permitted to add Credential status to their resume, bio, and online presence. Level II Candidates and Credential Holders are also invited to join the official FSA community group on LinkedIn.

Please note that as a professional certificate program, FSA Credential Holder status is not represented in the form of letters after one’s name (i.e. please refrain from referring to oneself as Jane Doe, FSA).


CPE certificate is issued by the IFRS Foundation. The IFRS Foundation is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.


Is the FSA Credential right for you?

The FSA Credential is designed for accounting and finance professionals who hold or aspire to hold roles such as financial controllers, chief accounting officers, divisional finance directors, heads of corporate reporting, auditors and assurance professionals, finance professionals, and heads of investor relations.

The benefits

The FSA Credential is a well-recognized and independently awarded means of demonstrating professional competence in sustainability accounting and the associated standards. By earning the FSA Credential, candidates will be equipped to identify, quantify, communicate, and analyze the sustainability factors that affect a company’s value. These skills are valuable for professionals at a wide range of organizations, regardless of their location.


Credit Info

CPE Credits: Online - 27.5

NASBA Field of Study: Specialized Knowledge

Access: Online. This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.

Fundamentals of Sustainability Accounting (FSA) Credential® Certificate

Fundamentals of Sustainability Accounting (FSA) Credential® Certificate

In association with AICPA and CIMA

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