All FSA Credential materials are reviewed and updated at least once every two years to ensure the content is accurate and up to date. The Study Guides are written and rigorously reviewed by subject-matter experts, including IFRS Foundation staff and external practitioners and academics.
The FSA Credential Level I curriculum has been updated under the IFRS Foundation, but the fundamental learning objectives and purpose of the FSA Credential remain unchanged. Specifically, the FSA Credential Level I curriculum includes important content related to the IFRS Sustainability Disclosure Standards, including details related to the investor-focused standards and frameworks upon which the Standards were built (the SASB Standards, the Task Force on Climate-related Financial Disclosures (TCFD) Framework, the Climate Disclosure Standards Board (CDSB) Framework and the Integrated Reporting Framework). The FSA Credential Level II materials will be updated in 2026.