Important information

Please read the E-Assessment Information page and review the Exam rules 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.

Changes to the CAP2 interim assessment

FR – 90 minute assessment which will take place on Saturday 7 January 2023, results will be published on Friday 13 January 2023.  This is the only sitting of this assessment prior to the CAP2 Summer 2023 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 2023

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.

2023 Exam timetable

Results Published: 4 August 2023
*on-boarding times will be emailed to students approximately one week in advance of each exam

Results Published: 20 October 2023
*on-boarding times will be emailed to students approximately one week in advance of each exam

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

1. Candidates are required to pass each subject independently.
2. 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)
3. 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.

Have a Query?

If you have a query, please refer to our Support & Services page and contact the relevant department with your query.