Chartered Accountants Ireland offers two separate schemes; Information Scheme and the Appeals Scheme to candidates who receive a result of "fail" in any of the papers which they sit.

Candidates who are eligible to make an application under either of these schemes, will receive the relevant documents with their result notification letter.

NOTE: The Information and Appeals Scheme operate independently of one another.   As such applications should be made separately for the respective schemes

Information scheme

1. Option A: breakdown of marks
   Candidates will be provided with their marks per paper, broken down into mark per question, per section (where available in CAP1, CAP2 and FAE).
2. Option B - breakdown of marks and tutorial Report
   Candidates will be provided with their marks per paper, broken down into mark per question, per section (where available in CAP1, CAP2 and FAE). A tutorial report will also be provided on their script. This report can only be applied for after the results are published and only for the current session.

Appeals scheme

If a candidate strongly believes that their published result may be incorrect, they may be able to lodge an appeal.  Candidates should ensure that they fully understand the acceptable grounds for appeal – as laid out in the Examination & Appeals Regulations (Regulation 22).  Candidates may lodge an appeal based on the following circumstances only:

1. Whereby the Institute did not act in accordance with the Regulations or any other applicable Regulation or bylaw.
   Applications must be on the basis of new information which has not been brought to the attention of the PEC/FAEC prior to the adjudication of the results.
   Appeals of this nature are considered directly by the Appeals Panel.
2. In relation to the conduct of the examination, an event, circumstances or irregularity which was not considered, or not sufficiently considered, in the adjudication of results
   Applications must be on the basis of new information which has not been brought to the attention of the PEC/FAEC prior to the adjudication of the results.
   Appeals of this nature are considered directly by the Appeals Panel.
3. Where the student is not satisfied with the clerical checking of his/her examination result
   The examinations department staff will carry out a re-check on the clerical and database processing of the student's marks for the purpose of ascertaining if any processing error has occurred in the compilation of the examination result.
   Appeals of this nature are managed by the examination department directly.    

The Appeals Panel does not consider any appeals on the basis of extenuating circumstances as Applications relating to extenuating circumstances should be made prior to the adjudication of results and would have been taken into account during the normal exam adjudication process. This service is free to exam candidates.

The Appeals Panel does not consider any appeals on the basis of academic judgement. There are marking checks in place during the marking and adjudication process which safeguard the reasonable application of judgement during marking.

Recommended downloads

Examination and appeals regulations 2021

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