IFRS FSA — IFRS Foundation FSA Credential (Fundamentals of Sustainability Accounting)
IntermediateActiveGrowing
Originally the SASB FSA Credential; transferred to the IFRS Foundation after the SASB/VRF consolidation. Page confirms two-exam structure and active status (2026-09-25). Level I: 110 MCQ, no prerequisites. Level II: 55 MCQ across 13 cases, requires passing Level I. Testing windows: Jan-Feb, May-Jun, Sep-Oct. Reduced pricing available for candidates in low/middle-income economies.
Issuer
IFRS Foundation
Industry
Finance & Accounting
Domain
Sustainable Finance & ESG
Level
Intermediate
Exam fee
$450 — July 2024 roadmap snapshot, unverified
Prerequisites & eligibility
Level II requires passing Level I
Renewal & maintenance
Does not expire (No renewal).
Recognition
Originated by SASB; now IFRS Foundation's ISSB-aligned sustainability accounting credential