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 online only and is available 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.

From the academic year 2025/26 all CAP2 subjects will be provided in a new adaptive learning methodology.

What is adaptive learning?

Last year saw the successful introduction of adaptive learning at CAP2 in the areas of Finance and Law, a first in online professional education anywhere in the world. This resulted in better student experiences, superior learning outcomes, and very positive exam results. On foot of that successful pilot, the rollout of adaptive learning will extend across the full CAP1 and CAP2 education programmes from Oct 2025.

Our adaptive learning model is a personalised approach to learning that uses technology to tailor a student’s experience to their unique needs, pace of learning and progress. Unlike our existing education model that treats all students the same, adaptive learning continuously assesses a student’s understanding and adjusts the content, difficulty, and support accordingly. This means students focus more on mastering concepts than memorising facts and reducing time spent on areas at which students were already strong. Instead of rushing through material before exams, students will engage in consistent, meaningful learning over the entire exam year. Adaptive learning identifies and addresses gaps early and reduces the need for extended study leave. In addition, the adaptive learning model of “active learning” discourages “cramming”, recommending that study be spread evenly throughout the academic year.

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