Once you register for the Level I exam, you will receive a study guide designed to help you master the curriculum. Below is a brief description of the study guide curriculum.

The study guide, which was written to maximize ease of learning, is broken into three parts:

  • Part I: The Need for Sustainability Accounting Standards
    • Provides the historical, legal, and investing context for understanding how materiality is understood in the capital markets and why this is relevant for sustainability accounting
  • Part II: Understanding SASB Sustainability Accounting Standards
    • Describes why an industry-specific approach to identifying the sustainability information that is most likely to be financially material helps you focus on the business case for sustainability
  • Part III: Using SASB Standards
    • Explores implications of material sustainability information and outlines considerations for using SASB standards, whether you are an investment analyst, consultant, or employee at a company reporting sustainability information

Mastering the study guide is the best way to prepare for the Level I exam.

To the right is a link to download the complete FSA Level I curriculum outline and the Learning Objectives. To prepare for the exam, the most effective use of your time is to review each Learning Objective and ensure that you can fulfill the Objective based on the associated content sections in the study guide.

If you would like to study in an interactive environment with online learning, flashcards, and additional sample questions, consider an online course delivered by an Approved Test Prep Provider.

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