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OFQUAL No.: 603/3811/8

OTHM Level 3 Foundation Diploma In Accountancy


The objective of the OTHM Level 3 Foundation Diploma in Accountancy is to provide learners with a foundation for a career in a range of organisations in relation to financial management and accountancy. It is designed to ensure that each learner is equipped with knowledge of accountancy, and the skills to adapt rapidly to change and progress with their learning.

Successful completion of the Level 3 Foundation Diploma in Accountancy provides learners with the opportunity to progress to further study or employment.

Registration Details


OTHM Level 3 Foundation Diploma In Accountancy



Accreditation Category:

Approved Foreign Further Education Programme

Total Credit Value:

60 UK credits / 30 ECTS credits

Level EQF / MQF

Level 4


1 Year


January, April, July, October



Course Fee


Registration Fee


*Students must deposit €250 plus full tuiton fee in advance and must provide payment receipt their local Embassy for visa purpose.

Minimum Age: 18  years

Minimum Qualification: HSC, GCSE, grade 12, F.A or equivalent  

English Proficiency: If you are not English speaking country you must provide minimum IELTS 5.5 or equivalent

OTHM qualifications at RQF Level 3 (EQF/MQF Level 4) represent practical knowledge, skills, capabilities and competences that are assessed in academic terms as being equivalent to GCE AS/A Levels.

The OTHM Level 3 Foundation Diploma in Accountancy consists of 3 mandatory units for a combined total of 60 credits, 600 hours Total Qualification Time (TQT) and 240 Guided Learning Hours (GLH) for the completed qualification.

Mandatory units

  • Recording Financial Transactions (20 UK credits / 10 ECTS credits)
  • Management Information (20 UK credits / 10 ECTS credits)
  • Maintaining Financial Records (20 UK credits / 10 ECTS credits)

The qualification is designed to be delivered over one academic year for full-time study, but it is also flexible in its delivery in order to accommodate part-time and distance learning. The qualification is delivered face-to-face, through lectures, tutorials, seminars, distance and online learning.

Delivery Centre

SBM, No. 104, Triq is Sidra, Swieqi, SWQ 3150, Malta

All units within this qualification are internally assessed by the centre and externally verified by OTHM. The qualifications are criterion referenced, based on the achievement of all the specified learning outcomes.

To achieve a ‘pass’ for a unit, learners must provide evidence to demonstrate that they have fulfilled all the learning outcomes and meet the standards specified by all assessment criteria. Judgement that the learners have successfully fulfilled the assessment criteria is made by the Assessor.

The Assessor should provide an audit trail showing how the judgement of the learners’ overall achievement has been arrived at.

Successful completion of OTHM Level 3 Foundation Diploma in Accountancy provides learners the opportunity for academic progressions to a wide range of undergraduate programmes including OTHM Level 4 Diploma in Accounting and Business.

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