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Exemptions guide/
UCCBSCA

University College Cork UCC

Exemption criteria - BSc Accounting (4 year degree)

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), candidates must achieve a minimum of a 2.ii honours degree. A clear pass without compensation in the relevant subjects is required and candidates must meet criteria for individual subject exemptions. Details of criteria are available from the university.

CAP 1 subjects	College/university options required
Finance	AC1107 Investment in Capital Assets (Minimum mark of 40% required) AC1108 Introduction to Valuation and Risk (Minimum mark of 40% required) AC2120 Corporate Financial Management (Minimum mark of 40% required)
Management Accounting	AC1109 Management Accounting: Principles & Concepts (Minimum mark of 40% required) AC1115 Management Accounting: Cost & Control Systems (Minimum mark of 40% required) AC4002 Management Accounting: Planning & Control (Minimum mark of 40% required) AC4006 Management Accounting: Decision Making (Minimum mark of 40% required)
Financial Accounting	AC1103 Financial Accounting Fundamentals (Minimum mark of 40% required) AC1104 Accounting for Partnership and Companies (Minimum mark of 40% required) AC2100 International Financial Reporting 1 (Minimum mark of 40% required) AC2101 Consolidated Financial Statements and Ethics (Minimum mark of 40% required)
Taxation	AC2115 Introduction to Taxation (Minimum mark of 40% required) AC4007 Taxation; Income Tax and VAT (Minimum mark of 40% required)
Law for Accountants	LW1108 Introduction to Legal System (Minimum mark of 40% required) LW1109 Introduction to Business Law (Minimum mark of 40% required) LW3311 Company Law (Minimum mark of 40% required)

CAP2

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

CAP 2 subjects	College/university options required
Auditing and Assurance	N/A
Strategic Finance and Management Accounting	AC1115 Management Accounting: Cost and Control Systems (Minimum mark of 50% required) AC2120 Corporate Financial Management (Minimum mark of 50% required) AC3014 Management Accounting: Performance Management (Minimum mark of 50% required) AC3010 Multinational Finance (Minimum mark of 50% required) AC3022 Governance, Regulation and Control of Financial Organisations (Minimum mark of 50% required) AC4002 Management Accounting: Planning and Control (Minimum mark of 50% required) AC4006 Management Accounting: Decision Making AC4009 Financial Information Analysis (Minimum mark of 50% required) AC4010 International Corporate Valuation (Minimum mark of 50% required) AC4119 Securities Analysis (Minimum mark of 50% required)
Financial Reporting	AC1104 Accounting for Partnerships and Companies (Minimum mark of 50% required) AC2100 International Financial Reporting 1 (Minimum mark of 50% required) AC2101 Consolidated Financial Statements and Ethics (Minimum mark of 50% required) AC3013 International Financial Reporting 2: Theory and Practice (Minimum mark of 50% required) AC4001 Advanced Financial Accounting (Minimum mark of 50% required) AC4011 Advanced Financial Reporting 1 (Minimum mark of 50% required)
Taxation II (ROI)	N/A