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Becoming a student

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  • CAP1

Overview: CAP1

CAP1 is our first year programme and provides the essential foundation knowledge in the key areas that underpins the work of chartered accountants. With the cumulative principle, what is learned at CAP1 will be expanded on in CAP2.


Subjects

The topics covered in the syllabus are mapped on the competency statement, which you can find under recommended downloads below. With the cumulative principle, what you learn at CAP1 will be expanded in CAP2 and FAE.

Before enrolling onto CAP1 students are required to complete the exemption process. Depending on your undergraduate degree you may have covered some of this material and could be eligible to gain exemptions.

CAP1 syllabus (subjects)

Finance  
The purpose of this course is to provide students with a knowledge and appreciation of basic financial management and the financial environment set within the context of the small developing company. The programme will enable students to understand the principles of financial management, investment appraisal and working capital management and to provide relevant information and advice to both organisations and individuals. 

Financial Accounting    
The purpose of this course is to equip students with an understanding of the context of financial accounting in the business environment, and to provide fundamental accounting capabilities. 

Management Accounting  
The purpose of this course is to equip students with an understanding of management accounting as a basis for developing the tools and knowledge required to meet management information needs.

Taxation I
(ROI/NI)
   
ROI: To equip students with the knowledge and skills to deal with most routine issues in personal income tax and VAT

NI: To equip students with the knowledge and skills to deal with most routine issues in personal income tax, corporation tax, capital gains tax and VAT.

Law for Accountants (ROI/NI)  
The purpose of this course is to create a heightened awareness of the pervasive impacts of law on business. The emphasis will be on the practical application of knowledge. It is intended to create an awareness of areas where legal expertise may need to be sought. 


Delivery

CAP1 runs, thanks to its online only format, across the island of Ireland. Timetables will be available on the student portal closer to course commencement date

Online learning is a good way for students to organise their studies around their work, social or family commitments in a structured, supported environment. Chartered Accountants Ireland is committed to ensuring students achieve success by providing comprehensive materials, online resources, and ensuring that individual support is available. Students who have proven themselves to be self-motivated, disciplined and committed enough to take responsibility for their own learning will benefit most from this course.


Examinations and E-Assessment

CAP1 comprises four full papers (Finance, Management Accounting, Financial Accounting and Taxation) and 1 half paper. In order to pass each full paper the students must get 50/100; as Law is considered a half subject, students must score 25/50 in Law. There is also an interim assessment in Financial Accounting.

Learn More about CAP1 Exams and E-Assessment

CAP1

Dates

What's happening

30 June 2023 Enrolment for 2023-2024 academic programme opens
4 - 8 Sept 2023 CAP1 autumn 2022/23 exams
11 Sept 2023 Programme enrolment closing date for new intake
11 Sep 2023 to 11 Jan 2024  CAP1 Law e-assessment window 1 
22 Sept 2023 Commencement of CAP1 2023/24 programme
29 Sept 2023 Publication of CAP1 autumn 2022/23 exam results
29 Sept 2023 to 16 Oct 2023 Course enrolment and repeat exam enrolment
31 Oct 2023 Last date for refund/credit of full enrolment fee less admin charge
1 Nov 2023 to 31 Jan 2024

CAP1 DEBK e-assessment window 1

31 Dec 2023

Last date for request of 50% programme refunds/credits

13 - 21 Apr 2024 CAP1 mock exams

20 - 24 May 2024

CAP1 summer 2023/24 exams

28 Jun 2024  Publication of CAP1 summer 2023/24 exam results
1 - 31 July 2024  CAP1 DEBK & Law e-assessment window 2
2 - 6 Sept 2024  CAP1 autumn 2023/24 exams
27 Sept 2024  Publication of CAP1 autumn 2023/24 exam results


See All Key Dates for CAP1, CAP2 & FAE

Booklist 2023/24
This is a preliminary booklist for 2023/24 and could be subject to change

 

CAP1

 

 

Course

Subject

Title

Author

ISBN

CAP1

Financial Accounting

Introduction to Financial Accounting  

Margaret D'Arcy

978-1-912350-28-5

CAP1

Financial Accounting

Double-entry Bookkeeping Toolkit (2022)

 

978-1-913975-33-3

CAP1

Management

Accounting

*Managerial Accounting 3ed  

Peter Clarke

978-1-910374-67-2

CAP1

Finance

**Finance: Theory and Practice 4ed  

Ann Marie Ward

978-1-912350-36-0

CAP1

Law

Law for Accountants ROI (2023)

 

978-1-913975-50-0

CAP1

Law
Law for Accountants Toolkit ROI (2023) 
  978-1-913975-49-4
 

CAP1

Law

Law for Accountants NI (2023)

 

978-1-913975-47-0

CAP1

Law  Law for Accountants Toolkit NI (2023)
  978-1-913975-48-7

CAP1

Taxation

Taxation 1 (RoI) 2023–2024

 

978-1-913975-54-8             

CAP1

Taxation

Taxation 1 (NI) 2023–2024

 

978-1-913975-57-9


CA House


See All Books List for CAP1, CAP2 & FAE
Course description

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