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  • CAP2

Overview: CAP2

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


Subjects

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.

 CAP2 syllabus (subjects)
Audit & Assurance    
The purpose of this course is to equip students with a knowledge and appreciation of the audit and assurance process in the context of the professional regulatory environment.

 Strategic Finance and Management Accounting (SFMA)  
The purpose of this course is to equip students with the necessary advanced financial and management accounting skills with particular reference to medium / large corporate entities.

Financial Reporting (FR)   
The purpose of this course is to equip students with the competence to prepare financial statements for individual corporate entities and groups (including associate undertakings and overseas subsidiary undertakings), in accordance with IFRS and relevant legislation.

Tax (ROI/NI)   
ROI:
 To equip students with the knowledge and skills to deal with most routine issues in Corporation Tax, Capital Gains Tax, Capital Acquisitions Tax, Stamp Duty and VAT
NI: To equip students with the knowledge and skills to deal with most routine issues in Corporation Tax, Capital Gains Tax, Inheritance Tax, Stamp Taxes and VAT. 


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.


Exams

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.

Learn More about CAP2 Exams

CAP2 

Dates

What's happening

1 Jul to 12 Sept 2022

CAP2 enrolment for new intake

5 Aug 2022 Publication of CAP2 summer 2021/22 exam results
30 Sept to 17 Oct 2022 CAP2 course enrolment and repeat exam enrolment

6 Oct 2022

Commencement of CAP2 2022/23 programme

3 - 7 Oct 2022

CAP2 autumn 2021/22 exams

31 Oct 2022

Last date for refund/credit of full enrolment fee less admin charge

4 Nov 2022

Publication of CAP2 autumn 2021/22 exam results

31 Dec 2022

Last date for request of 50% programme refunds/credits

7 Jan 2023

CAP2 FR interim assessment

13 Jan 2023 Publication of CAP2 Financial Reporting interim e-assessment results

6 - 14 May 2023

CAP2 mock exams 

26 - 30 June 2023

CAP2 summer 2022/23 exams

4 Aug 2023 Publication of CAP2 summer 2022/23 exam results

25 - 29 Sept 2023

CAP2 autumn 2022/23 exams

20 Oct 2023

Publication of CAP2 autumn 2022/23 exam results


See All Key Dates for CAP1, CAP2 & FAE

Booklist 2022/23
This is a preliminary booklist for 2022/23 and could be subject to change

 

CAP2

 

 

Course

Subject

Title

Author

ISBN

CAP2

All CAP2 students

Student Technical Handbook

 

978-1-913975-24-1

CAP2

Financial Reporting

International Financial Accounting and Reporting 6ed

Ciaran Connolly

978-1-912350-02-5

CAP2

Financial Reporting

***IFRS 2022

978-1-914113-37-6

CAP2

SFMA

Managerial Accounting 3ed

Peter Clarke

978-1-910374-67-2

CAP2

SFMA

Finance: Theory and Practice 4ed

Ann Marie Ward

978-1-908199-48-5

CAP2

Audit

NANGLE External Auditing and Assurance 4ed

Christine Nangle

978-1-913975-25-8

CAP2

Audit

Ethical and Auditing Standards (FRC) (NI ONLY)

 

978-1-912350-45-2

CAP2

Audit

Ethical and Auditing Standards Ireland (IAASA) (ROI ONLY)

 

978-1-913975-23-4

CAP2

Taxation

Taxation 2 (RoI) 2022–2023

 

978-1-913975-27-2             

CAP2

Taxation

Taxation 2 (NI) 2022–2023

 

978-1-913975-30-2

 

External Auditing and Assurance 3ed


See All Books List for CAP1, CAP2 & FAE

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