OTHM Level 3 Foundation Diploma in AccountancyFoundation III certificate and entrance to world universities

The goal of the OTHM Level 3 Foundation Diploma in Accountancy is to provide learners with the most basic knowledge of accounting according to international accounting standards.

The program is designed specifically for those who want to enter the world’s prestigious universities specialized in accounting or want to work as an accounting apprentice in businesses.

OTHM Level 3 Foundation Diploma in Accountancy, respectively, and replacements for GCE AS / A Levels / O Levels / T Levels.


Program Description
Ofqual inspection code603/3811/8
Level UK regulation frameworkRQF
Minimum training time6 months
Total credits60 Credits
Total learning time600 Hours
Total time spent with instructors360 Hours
Language English
Training unitAccredited and licensed by the Level UK
Examination unitLevel UK
Licensing unitOTHM UK

Ofqual inspection code: 603/3811/8

Program structure:

Level 3 Diploma in Business Studies consists of 3 mandatory Modules for a combined total of 60 credits, 600 hours Total Qualification Time (TQT), and 360 hours Guided Learning Hours (GLH).

Mandatory Modules

  • Recording Financial Transactions (20 credits)
  • Management Information (20 credits)
  • Maintaining Financial Records (20 credits)

Duration and Delivery:

The program is designed for full-time learning, online or Hybrid learning in 6 months. In Vietnam, MBA Institute is the exclusive partner of the London Academy of Sciences (which owns the Level UK) that deploys academic support and program examining.

Assessment and verification

All subjects of the Level UK program are evaluated by the London Academy of Sciences, the accreditation system and its partners are OTHM UK. Learners must demonstrate mastery of knowledge and attain the competencies detailed in the program Syllabus.

Entry requirements:

  • Learners must be 16 years or older.
  • Graduated from secondary school.
  • English exemption if study in English teaching school.
  • The London Academy of Sciences (which owns Level UK) reserves the right of admission decision based on the accrediting unit’s requirements and LAS’s global admission target.

English requirements:

  • English reached a minimum of CEFR (Common European Framework of Reference) level B2 or equivalent.
  • IELTS 5.5; Speaking and writing must reach 5.5 or equivalent.
  • In the absence of an English certificate, the London Academy of Sciences and its exclusive partner in Vietnam (MBA Institute) will conduct an internal English test and examine each candidate.

Programs achieve comprehensive recognition at both Institution and Program level. After graduation, learners will be received UK National Diploma, according to the regulatory framework accredited and recognized by Ofqual UK.

Because the program and qualifications are closely verified by reputable accrediting organizations, UK examination organizations…so after graduation, learners are confident to participate in the labor market or easily transfer to reputable and equivalent education systems.

For more information on accreditation and recognition of Level UK, please refer HERE

OTHM Level 3 Foundation Diploma in Accountancy is a UK national degree program according to Level (UK Regulation Qualification Framework RQF) with Ofqual inspection code 603/3811/8

Diplomas are offered from Level UK programs within the UK’s national qualifications system, recognized not only by the UK government but also globally.

The table below describes the equivalence of the Level 3 UK Diploma qualifications systems and the world’s Levels education system.

LevelRegulation framework Equivalent degrees
3Level UK (RQF)A level
access to higher education diploma
advanced apprenticeship
applied general
AS level
international Baccalaureate diploma
level 3 diploma
level 3 ESOL
level 3 national certificate
level 3 national diploma
level 3 NVQ
music grades 6, 7 and 8
tech level
6Scottish Credit and Qualifications Framework (SCQF)Higher, Awards, Skills for Work Higher
Modern Apprenticeship Foundation Apprenticeship SVQ
N/AFramework for Higher Education Qualifications (FHEQ)N/A
4European Qualifications Framework (EQF)Level 4 Vocational Qualifications
Higher National Certificate (HNC)
4Australian Qualifications Framework (AQF)Certificate IV
5African Continental Qualification Framework (ACQF)National Certificates
(Further Education and Training)
3ASEAN Qualifications Reference Framework (AQRF)National Certificates
3Vietnam Qualification Framework (VQF) Beginner Certificate Level 3

After completing UK Level 3 Diploma, learners can learn Level 4 or transfer to other educational systems. The following table shows the development roadmap after completing the program:

LevelRegulation framework Equivalent Degrees
4Level UK (RQF)higher apprenticeship
higher national certificate (HNC)
level 4 diploma
level 4 NVQ
7Scottish Credit and Qualifications Framework (SCQF)Advanced Higher
Higher National Certificates
Certificate of Higher Education
Professional Development Awards
Year 1 of a 3-year university Framework for Higher Education Qualifications (FHEQ)Confirmation of year 1 in College
Certificate of higher education (CertHE)
5European Qualifications Framework (EQF)Level 4 Vocational Qualifications
Higher National Certificate (HNC)
5Australian Qualifications Framework (AQF)Diploma
5African Continental Qualification Framework (ACQF)Higher Certificates
(Higher Education and Training)
4ASEAN Qualifications Reference Framework (AQRF)Level 4 Vocational Qualifications
Higher National Certificate (HNC)
4Vietnam Qualification Framework (VQF) Intermediate degree

Besides the transition system as mentioned above, according to National Qualification Framework and National Diploma systems, OTHM has partnered directly with some accredited training Institute and University to facilitate learner transition, receiving a dual degree or pathway study.

Note: OTHM graduator meets the requirement to enter universities where OTHM has direct cooperation. However, the university’s profile is considered individually and may add several input conditions depending on each school and each specific case.

List of possible universities to transfer from OTHM Level 3 Foundation Diploma in Accountancy:

The National Diploma System of the UK

Level UK programs are accredited and recognized by Ofqual, within the UK National Competency Framework RQF.

The Level UK Qualification system is a preeminent system that makes the process of recognizing competencies and qualifications easy.

Prof. Dr. Eric Olmedo
Expert in Hospitality and Tourism, United Nations

Level UK qualification is National and worldwide recognized