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Exemptions guide/
ITCBAA

South East Technological University (formerly Carlow IT)

Exemption criteria - Bachelor of Arts (Honours) in Accounting

CAP1/CAP2

In a new initiative we are happy to inform you that as well as CAP1 exemptions this programme now qualifies for additional exemptions from CA Proficiency 2 (CAP2). To claim exemptions from any part of CA Proficiency 1 (CAP1), graduates require an overall minimum honours level of 2.ii honours or better, have a clear pass, without compensation in all subjects and the specific grade requirements in key modules as set out below.

CAP 1 subjects	College/university options required
Finance	BUSS C3321 Advanced Corporate Finance 2 (50%+) MGMT C3313 Advanced Corporate Finance 1 (40%+) FNCE C2315 Corporate Finance in Accounting (40%+)
Management Accounting	ACCT C3310 Advanced Management Accounting (50%+) ACCT C3308 Management Accounting 2 (40%+) ACCT C2318 Management Accounting 1 (40%+) ACCT C2317 Cost Accounting (40%+)
Financial Accounting	BUSS C2317 Financial Reporting 2 (50%+) ACCT C2316 Financial Reporting 1 (40%+) FOUN C1301 Fundamental Financial Accounting 2 (40%+) ACCT C1321 Fundamental Financial Accounting 1 (40%+)
Taxation	BUSS C3320 Capital Taxes and Succession (50%+) TAXS C3303 Corporation Tax (40%+) BUSS C2318 Business Tax for Self-Employed and VAT (40%+) TAXS C2302 Income Tax (40%+)
Law for Accountants	LAWS C2350 Commercial/Corporate Law for Accountants 2 (50%+) LAWS C2348 Commercial/Corporate Law for Accountants 1 (40%+) LAWS C1316 Accounting Law 2 (40%+) LAWS C1315 Accounting Law 1 (40%+)

CAP2

To claim exemptions from any part of CA Proficiency 2 (CAP2), candidates must achieve a minimum of a 2.i honours degree and a mark of not less than 50% (without compensation) in each module as set out below.

CAP 2 subjects	College/university options required
Auditing & Assurance	N/A
Strategic Finance & Management Accounting	N/A
Financial Reporting	ACCT C3309 Advanced Financial Reporting 2 (50%+) FNCE C3312 Advanced Financial Reporting 1 (50%+) BUSS C2317 Financial Reporting 2 (50%+) ACCT C2316 Financial Reporting 1 (50%+)
Taxation II ROI	N/A