The CFSA® program is divided in two levels. The first level focuses on the assets section of the statement of financial position, and its relation to other financial statements, such as the income statement and the cash flow statement. The second level focuses on the liabilities and equity side, followed by their effects on the previously mentioned financial statements. Each account on the statement of financial position will be addressed from several aspects, including accounting, analysis, and reporting under International Accounting Standards (IAS). The certificate will incorporate the IAS coverage of the major financial statement accounts that range from IAS 1 to IAS 41, excluding the withdrawn standards.