CAP2 builds on the foundation knowledge studied at CAP1 and follows the cumulative knowledge principal.

The topics covered in the syllabus are mapped on the competency statement which you can find using the link below. With the cumulative principle, some topics in CAP2 expand upon CAP1 knowledge and some subject areas will be carried into FAE.

Students enrolling on to CAP2 will have the choice of enrolling on two or four subjects. If a student has one and a half subjects (or less) outstanding at CAP1 there is a bridging option which combines the remaining CAP1 subjects with CAP2 Audit and Tax.

If a student has exemptions and joins the Institute at this level it is their responsibility to ensure they are fully conversant with topics carried forward. The CAP1 competency statement, most recent exam papers and examiner reports and recordings are available on our website.

Delivery

CAP2 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.

There are three Interim assessments at CAP2 and marks are awarded toward your exam: Financial reporting (15%), SFMA case study (15%) and Audit (15%) while the end of year exams takes place in June.

If you are sending an email please include your student number in the title of the email.