The FSA Credential continues to be offered under the IFRS Foundation following the consolidation of the Value Reporting Foundation into the IFRS Foundation in August 2022. The transition of the SASB Standards and Integrated Reporting Framework to the IFRS Foundation and ISSB increases the global relevance and the value of the FSA Credential.
The FSA Level I materials have been updated to reflect the current sustainability disclosure environment, including the ISSB Standards. For additional questions, see the FSA Credential FAQ.