- Overview
- Level I and II exams
- Approved Education Providers
- Credential Holders and City Groups
- Frequently Asked Questions (FAQs)
Overview
Many jurisdictions have started adopting or otherwise using IFRS Sustainability Disclosure Standards. As sustainability disclosure becomes mandatory, companies, investors and other professionals will be required to adjust to this new regulatory landscape. This adaptation requires that companies understand the complex connection between sustainability and financial performance.
Enter the FSA® Credential, developed and conferred by the globally recognised IFRS Foundation. This Credential empowers professionals with specialist knowledge and skills needed to succeed in this new regulatory environment. This two-part credential enhances your ability to integrate sustainability considerations into financial analysis and prepares you to lead on disclosure.
Join a global network of forward-thinking professionals who have validated their expertise with this premier, cross-functional credential.
What does the FSA Credential offer?
- Expert knowledge in sustainability disclosure and analysis: Fill in gaps in your understanding of the intersection of sustainability and financial performance and equip yourself with the expertise to navigate the complexities of modern business.
- Enhanced confidence in decision-making: Gain the confidence you need to make informed decisions and effectively carry out your role, reinforced by a deeper understanding of the field.
- Improved communication and credibility: Strengthen your credibility in communicating with colleagues and stakeholders, using your verified expertise to validate your recommendations.
- Accelerated career growth: Stand out in a competitive job market by showcasing your advanced skills in sustainability accounting, opening doors to new career opportunities and promotions.
Who's the credential for?
A range of people find value in the Credential:
- Corporate professionals: Whether in sustainability, operations, financial management or reporting, professionals in many industries recognise that sustainability disclosure is becoming mandatory in many jurisdictions. The FSA Credential helps equip you to navigate and succeed in this evolving profession.
- Investors: As sustainable investing gains prominence, investors involved in fixed income, equity analysis, research or portfolio and asset management need a solid understanding of how sustainability principles align with financial performance. The FSA Credential provides the skills and knowledge necessary to inform investment decisions in this new environment.
- External auditors and assurance providers: With the growing demand for you to advise on the intersection between financial performance and sustainability, this Credential prepares you to offer clients informed insights and services.
- Consultants: Enhance your value proposition with clients by showing your understanding of the link between sustainability and financial performance.
- Students: Stand out in the competitive job market by gaining a foundational understanding of how sustainability intersects with financial performance, opening doors to a variety of careers.
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 critical context for today’s sustainability disclosure regulations, including understanding the role of standard-setters, regulators and data providers;
- 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.
Level II example principles
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.
Testimonials
Kelly Bragg
Director, Financial and Sustainability Reporting, OMERS
Ryan Frazier
Managing Partner and CEO, Frazier Global
Tetiana Moens
Manager, Climate Change and Sustainability Services FSO, EY
Reduced pricing available
†*The IFRS Foundation offers reduced pricing for Candidates in low- and middle-income economies, with automatic discounts during exam registration and checkout. Read more about FSA Credential accessible pricing for additional details and country-specific pricing.
Approved Education Providers
If you would like exam preparation support, you can register for the exam(s) via our Approved Education Providers.
Registration for groups
Businesses can pre-purchase FSA Credential registrations for a group of staff.
Organisations that choose this path are eligible for discounts based on the number of employees registered (see below), gain access to an expanded testing calendar and have the option to participate in a group Q&A session with a staff member.
Please email FSA_Credential@ifrs.org if you are interested in purchasing group registration for your organisation.
| Number of Candidates | Amount per person for Level I + Level II* | Discount |
|---|---|---|
| 5 to 29 Candidates | $900 (Level I and II can be purchased separately: $400 and $500, respectively) | 18% |
| 30 to 49 Candidates | $850 (combined price for Level I and II, purchased as package) | 22% |
| 50+ Candidates | $800 (combined price for Level I and II, purchased as package) | 27% |
*The IFRS Foundation provides reduced pricing to Candidates based in low- and middle-income economies. Groups may be eligible to receive a price reduction in addition to the discount listed above.
