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Fundamentals of Sustainability Accounting (FSA) ® Credential
Management Accounting & Finance
CPE Self-study

Fundamentals of Sustainability Accounting (FSA) ® Credential

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

$400 - $450
Do you have an AICPA membership? Log in to apply your member discount.



NASBA Field of Study

Specialized Knowledge

CPE Credits



1 year

Product Number


 Business & partner 
Product Details

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

Learn more here

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

  • 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

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

  • 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

The IFRS Foundation’s 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, candidates are identified as an “FSA Level II Candidate.” After passing Level II, candidates become an “FSA Credential Holder.”

AICPA and CIMA members save on exam registration fees

Save $50 on Level 1 and save $150 on Level 2.
AICPA members, download the discount code here.
CIMA members, download the discount code here.

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:

Credit Info
CPE Credits
NASBA Field of Study
Specialized Knowledge
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
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Fundamentals of Sustainability Accounting (FSA) ® Credential
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