Assessment at CAP2

Assessment at CAP2 comprises of traditional examinations which take place on a set date and time as per the published timetable.  An overall mark of 50% is required to pass each paper. The five subjects making up CAP2 level are:

1. Taxation (ROI) and (NI)
2. Auditing & Assurance
3. SFMA 
4. Financial Reporting

Candidates are advised to consult all the examinations publications for specific regulations governing the operation of examinations. 

For 2025-2026, CAP2 assessment consists of the following:

Number of attempts

Students may make a maximum of six attempts over three consecutive academic cycles. Attempts are counted per sitting and not per subject. The first sitting will normally be made at the summer session after completion of the educational course.  If a student does not present or defers a sitting, this sitting will be classified as a forfeited attempt and will still be counted.

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.

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