Master FSA & IFRS Standards
Prepare for the FSA Credential and deepen your command of IFRS Sustainability Standards — all in one place
FSA Credential preparation and Advanced IFRS Sustainability Standards — taught by industry experts.
Earth Academy gives you the most complete and flexible preparation available — from your very first lesson through to exam day. Choose the level that is right for you, and build the most comprehensive IFRS Mastery.
Learning PathS
Become a Master on Financial Materiality & IFRS Sustainability Disclosures
Level I
Level I
FSA Level I
Gain a thorough grounding in the sustainability disclosure landscape — from the role of standard-setters, regulators and data providers, to the IFRS Sustainability Disclosure Standards and the concepts behind them. You will learn how material sustainability information, both across industries and within specific sectors, shapes corporate strategy and drives investor decision-making.
Minimum Preparation; 30 Hours
Format: Hybrid
Level II
FSA Level II
Build the analytical skills to evaluate a company's sustainability performance using both qualitative and quantitative data. You will learn how to conduct comparative and fundamental analysis through a sustainability lens, and develop the ability to conceptualise how a company's sustainability performance can inform and adjust valuation models — a critical skill for today's ESG-focused investment landscape.
Duration: 45 Hours
Format: Hybrid
IFRS S1 & S2
Advanced IFRS Course
The sustainability disclosure landscape is changing faster than most professionals can keep up with. New regulations, converging frameworks, and growing investor scrutiny mean that a surface-level understanding of IFRS S1 and S2 is no longer enough. This masterclass is designed for those who want genuine command of the standards — and the confidence to apply them in the real world.
Duration: 10 Hours
Format: Live on Zoom
FSA Level I
Level I
FSA Level I
This is where your FSA journey begins. Level I introduces you to the core principles of sustainability accounting and the Financial Materiality— giving you the knowledge and confidence to sit the exam and pass it.
The FSA Level I has 4 Parts
Part I: The need for sustainability disclosure standards
Part II: Today’s sustainability disclosure landscape
Part III: Understanding the IFRS Sustainability Disclosure Standards
Part IV: How companies and investors use sustainability-related financial information
110 Multiple choice questions
2 Hours time limit
What do you get in FSA Level I Prep study package
High-quality video lectures. Concise, professionally produced lessons that walk you through every topic on the FSA Level I syllabus. Designed to fit around a busy professional schedule, with no unnecessary filler — just what you need to know.
300 practice questions. Our question bank is built to mirror the real exam. Work through questions at your own pace, identify your weak spots early, and arrive on exam day knowing exactly what to expect.
One Hour, 1:1 Coaching. our expert-led 1:1 coaching sessions give you personalised feedback, a focused study plan, and direct access to one of our senior ESG instructors. It is the closest thing to having a private tutor in your corner.
SmartFSA AI Tutor — available 24/7. Stuck on a concept at 11pm the night before your exam? SmartFSA has you covered. Our AI tutor gives you instant, exam-focused explanations whenever you need them — no waiting, no scheduling required.
Flexible exam scheduling. Earth Academy can schedule you for an Exam at any time throughout the year. An exam registration voucher will be provided, through which you can access exam registration details through Pearson VUE.
FSA Level II
Level II
FSA Level II Exam
Level II is where your knowledge becomes expertise. Building on the foundations of Level I, this programme takes you deeper into sector-specific sustainability analysis, advanced ESG integration, and the real-world application of SASB standards across industries.
The FSA Level II has 3 Parts:
Part I: Identifying sustainability-related risks and opportunities
Part II: Evaluating the comparability of sustainability information
Part III: Connecting sustainability performance to valuation
55 MCQ based on 13 case studies
2 Hours time limit
FSA Level II Prep study package
High-quality Interactive eLearning Programm. A richer, more detailed curriculum that goes beyond theory. Our instructors draw on real industry experience to bring the more complex areas of the syllabus to life — so you understand not just the what, but the why.
2 Sets of Additional Mock Questions (18 Case studies, 75 Questions). Our question bank is built to mirror the real exam. Work through questions at your own pace, identify your weak spots early, and arrive on exam day knowing exactly what to expect.
Two Hour, 1:1 Coaching. our expert-led 1:1 coaching sessions give you personalised feedback, a focused study plan, and direct access to one of our senior ESG instructors. It is the closest thing to having a private tutor in your corner. You can also choose to do a 30 mins prep planning session before you start your prep for FSA II (Recommended)
SmartFSA AI Tutor Your always-on study companion returns for Level II — ready to explain advanced concepts, quiz you on sector-specific material, and help you consolidate everything in the lead-up to your exam.
Flexible exam scheduling. The same freedom as Level I — sit your exam whenever you are ready, with no fixed windows or waiting periods.
Recommended Add On
Advanced Course on IFRS Sustainability
Standards
8th and 9th July
9:00 to 14:00 EST (USA)
A live, expert-led masterclass for professionals who need more than a working knowledge of the standards
What you will cover
- The evolving ESG disclosure landscape Understand where sustainability reporting stands today and where the regulatory and market direction of travel is heading. Build the context you need to make sense of why the standards are designed the way they are.
- Key framework differences Cut through the noise of competing frameworks. Understand the critical differences between the major sustainability reporting standards and how they relate to one another — so you can advise with clarity and confidence.
- IFRS S1 — General Requirements Standard A thorough grounding in the overarching requirements for sustainability-related financial disclosures. Understand what S1 demands, how to apply it, and what good disclosure looks like in practice.
- IFRS S2 — Climate Standard Deep-dive into the climate-specific disclosure requirements — governance, strategy, risk management, and metrics and targets — and what they mean for organisations at different stages of their reporting journey.
- TCFD and its relationship with IFRS S2 Understand how the Task Force on Climate-related Financial Disclosures connects to IFRS S2, and what the transition means for organisations already reporting under TCFD.
- SASB Standards in practice Go beyond theory into application — identifying the right standard for your industry, understanding omissions, setting reporting boundaries, choosing the right reporting format, and navigating assurance requirements.
- The sustainability reporting process Map out what an effective, defensible sustainability reporting process looks like end to end — from data collection through to final disclosure.
- Case studies and best practices Learn from real-world examples of how leading organisations are implementing the standards — what strong disclosure looks like, where common pitfalls lie, and how to avoid them.
- Group activities and quiz sessions Put your knowledge to work in collaborative exercises and live quiz games that reinforce learning and make the most complex areas of the curriculum stick.