Exam info: CAP2 (CA Proficiency 2)
Important information
Please read the E-Assessment Information page before sitting CAP2 exams.
Practice Papers are available to students until 25 June 2022 and can be accessed through E-Assessment page. Students have one paper per subject available and four attempts at each paper. Before attempting any practice papers please review all the information contained in the E-Assessment page, particularly the " Practice Papers on E-Assessment".
Additionally, students have access to sample papers and the main examination past papers.
Please ensure the email address you registered with, is up to-date. If you used your college email, please check it is still valid.
CAP2 Financial Reporting interim assessment January 2022 results
Changes to the CAP2 interim assessment
FR – 90 minute assessment which will take place on Saturday 8th January 22, results will be published on Friday 14th January 22. This is the only sitting of this assessment prior to the CAP2 Summer 22 exams. Details of what is examinable in the FR interim assessment can be found in the current competency statement on our website on the CAP2 exam page.
SFMA & Auditing - There will be no interim assessments for SFMA & Auditing going forward. Students who are not carrying forward an interim assessment from a previous academic cycle sitting will be marked out of 100% in their main exams.
From academic cycle 18/19, the Financial Reporting interim assessment will be worth 15% rather than 10%. For those who have previously sat the FR interim assessment (pre academic cycle 18/19) and wish to carry over their original mark, your mark will automatically be reweighted out of 15%. For example if your original (pre academic cycle 18/19) interim assessment mark was 7%, your new mark will be reweighted to 11%. The main exam is now reweighted to 85%.
Assessment at CAP2
As in CAP1, an overall mark of 50% will be required to pass each paper. The FR assessment will include an interim assessment which carries a maximum of 15% towards the 85% weighted main examination.
The examination papers at CAP2 will be of three hours and 50 minutes, the 20 minutes reading time has been amalgamated into this time. All examinations at CAP2, will be on a full open book basis
A modular approach is available at CAP2 (whereby students may sit two subjects at a time, rather than take all four subjects together). Please refer to the relevant examinations publications for specific regulations in this regard.
Recommended downloads: CAP2
Examination and appeals regulations 2022
Exam and interim assessment: calendar and timetables for CAP2
- Papers 1, 2, 3, 4: Exam duration is three hours and 50 minutes - this now includes the amalgamated 20 minutes reading time.
- The FR interim assessment is 90 minutes
- In the Tax paper, candidates may choose to sit either the Republic of Ireland (ROI) or the Northern Ireland (NI) version of the paper.
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PAPER
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SUBJECT
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DAY
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DATE
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ONBOARDING TIME
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4
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Taxation II (ROI) & (NI)
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Monday
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20 June
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TBA
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1
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Auditing and Assurance
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Tuesday
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21 June
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TBA
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2
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Strategic Finance &
Management Accounting
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Thursday
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23 June
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TBA
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3
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Financial Reporting
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Friday
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24 June
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TBA
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Results Published: 5 August 2022
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PAPER
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SUBJECT
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DAY
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DATE
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ONBOARDINGTIME
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4
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Taxation II (ROI) & (NI)
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Monday
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3 October
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TBA
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1
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Auditing and Assurance
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Tuesday
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4 October
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TBA
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2
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Strategic Finance &
Management Accounting
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Thursday
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6 October
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TBA
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3
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Financial Reporting
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Friday
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7 October
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TBA
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Results Published: 4 November 2022
* onboarding times will be given approximately one week in advance of each exam. The exam will then commence once successfully onboarded. For further information please go to https://www.charteredaccountants.ie/Current-Student/Exams/E-assessment-info
Recommended education/study leave
The Institute recommends that training firms provide time off to their students to present for examination. The recommended education/study leave is intended to accommodate attendance on education courses, e.g. block release, and private study.
The following recommendations are made in relation to education/study leave for those preparing as first attempt candidates for the CAP2 exams:
| Paper |
Recommended study leave |
Exam leave |
| Papers 1, 2, 3, 4 |
seven and a half working days per subject |
one day (on day of exam) per subject |
| Any repeat/resit exam |
n/a |
one day (on day of exam) per subject
Excludes interim assessment resits |
NOTE:
Recommended education/study leave is exclusive of time required to sit the examination. Additional time off for sitting examinations is also recommended.
Please ensure you update your email address via the Profile page if you are going on study leave. There will be several important notifications being circulated in relation to the exams shortly before the exams and it is in your best interest to have this information as soon as it is circulated. This will include your exam notification letter with your exam number which must be presented during registration each day of your exams.
Number of attempts
Students may make a maximum of six attempts over three consecutive years. The first sitting will normally be made at the summer session. If a student does not present or defers a sitting, this sitting will be classified as a forfeited attempt.
Adjudication of results
- Candidates are required to pass each subject independently.
- In order to pass each subject, the candidate must achieve a minimum of 50% or better (based on amalgamation of any applicable interim assessment component and the examination paper)
- Independent passes in each subject are referred to as credits. Where a candidate obtains a credit in every subject in the combination of subjects sat, his result will be adjudicated as Pass.
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