ACCA(特许公认会计师公会)2011年推出了国际财会基础资格(Foundation-level Qalifications，简称FLQ)这一全新的资格认证项目包括一系列初级资格考试，学员可灵活选择，全面照顾学员和企业双方的实际需求。

　　该资格涵盖全面的财务和管理会计知识，并将专业素质和职业操守纳入考核范围。该资格将包括：

　　财务和管理会计入门证书

　　财务和管理会计中级证书

　　商业会计证书

　　公认会计技师资格证书(CAT)

　　无ACCA学员注册资格的学生，可以无条件注册成为FLQ学员，在获得商业会计证书后转换成为ACCA 学员。

　　FLQ-Financial Accounting (FFA)考试大纲

　　To develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and to demonstrate technical proficiency in the use of double entry techniques, including the preparation and interpretation of basic financial statements for sole traders, companies and simple groups of companies.

　　温馨提醒：FLQ中FFA课程的考试大纲与ACCA F3科目的考试大纲是完全一致的，学生可以用F3的教材，并参加F3的考试辅导来通过FFA的考试。

　　FLQ-Accountant in Business (FAB)考试大纲

　　To understand business in the context of its environment, including economic, legal, and regulatory influences on such aspects as governance, employment, health and safety, data protection and security. Additionally, to introduce certain aspects of the regulatory framework as they affect auditing and governance, examining the roles of internal and external auditors and introducing the importance of internal control. The syllabus also introduces key management and people issues such as individual and team behaviour, leadership, motivation, personal effectiveness and professional ethics in accounting and business.

　　温馨提醒：FLQ中FAB课程的考试大纲与ACCA F1科目的考试大纲是完全一致的，学生可以用F1的教材，并参加F1的考试辅导来通过FAB的考试。

　　FLQ-Management Accounting (FMA)考试大纲

　　To develop the knowledge and ability to apply appropriate management accounting concepts and foundations in acountancy techniques for decision making, planning and control including forecasting techniques, the preparation of budgets and standard costs and performance measurement。

　　温馨提醒：FLQ中FMA课程的考试大纲与ACCA F2科目的考试大纲是完全一致的，学生可以用F2的教材，并参加F2的考试辅导来通过FMA的考试。