External students/candidates
There is a facility for students to take our CA Proficiency 1 examinations under the "external candidate" route. This allows students to present for all or any combination of subjects in our CAP 1 examination without having completed the relevant course programme. The onus lies with the student to ensure that they are familiar with the course syllabus in order to make a reasonable attempt at the examination.
Upon registration, students can apply online to sit the relevant exam, giving them, access to sample exam papers and practice exam papers. As students are not enrolled on a course programme they will not be given access to course materials and the Learning Hub.
The criteria for sitting as an external candidate is detailed below:
- External candidates may sit the examination in the year in which their degree or postgraduate programme concludes OR
- External candidates may sit the examination at the summer and/or autumn sessions immediately preceding entry into a training contract where the offer of a training contract and the start date of the contract is certified in writing to the Institute by the training organisation OR
- External candidates may sit the examination at the summer and/or autumn sessions immediately preceding entry into the flexible option route where this is confirmed in writing to the Institute by the candidate, having cleared eligibility to become a prospective student.
All external students must provide a certificate of eligibility upon registration. The eligibility form must be emailed to Cap1Exam@charteredaccountants.ie
CAP1 Summer 2026 exam timetable
Paper |
Subject |
Date |
Exam Day |
Enrolment |
1 |
Law for Accountants ROI & NI |
08 Sept-21 Dec 2025 & 02 Jan- 09 Jan 2026 |
On-Demand |
Open |
2 |
Finance |
18 May 2026 |
Monday |
30 Jan -16 Feb 2026 |
3 |
Management Accounting |
19 May 2026 |
Tuesday |
30 Jan -16 Feb 2026 |
4 |
Financial Accounting |
21 May 2026 |
Thursday |
30 Jan -16 Feb 2026 |
5 |
Taxation ROI & Tax NI |
22 May 2026 |
Friday |
30 Jan -16 Feb 2026 |
CAP1 Autumn 2026 exam timetable
Paper |
Subject |
Date |
Exam Day |
Enrolment 30 Jan -16 Feb 2026 and
29 May - 15 June 2026 |
1 |
Law for Accountants ROI & NI |
TBC |
On-Demand |
|
2 |
Finance |
14 Sept 2026 |
Monday |
|
3 |
Management Accounting |
15 Sept 2026 |
Tuesday |
|
4 |
Financial Accounting |
17 Sept 2026 |
Thursday |
|
5 |
Taxation ROI & Tax NI |
18 Sept 2026 |
Friday |
|
Please note external candidates can only sit examinations in any one year, i.e. if they sit examinations in summer and/or autumn, they cannot sit exams the following year as an external candidate.
If students are successful in these examinations they will carry the pass to their formal registration with Chartered Accountants Ireland in the same way they would carry an exemption. If they are unsuccessful in the examination it will not impact on the number of attempts students have at the examinations when they formally register with Chartered Accountants Ireland. Formal registration with Chartered Accountants Ireland cannot pre-date the date of the external examination sitting.
External candidates are bound by the Institute's Examination and Appeals Regulations.
To apply as an external student or to apply for exemptions requires you to login. If you don't have an account already, you can create one on the login page to proceed.