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Can a trainee carry some outstanding subjects from CA Proficiency 1 whilst doing the modular route at CA Proficiency 2?
The option to carry up to 1½ outstanding credits at CA Proficiency 1 whilst doing the first module of CA Proficiency 2 is available to students at point-of-entry only. This is to facilitate students who are exempt from a majority of subjects at CA Proficiency 1.
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How many attempts does a trainee have at their exams?
The number of permitted attempts at CA Proficiency 1 is four attempts (over 2 years), with a maximum of 2 attempts per year..
The number of permitted attempts at CA Proficiency 2 is six attempts (over three years), with a maximum of 2 attempts per year.
The number of permitted attempts at FAE is 3 attempts (over three years).
Students registered to a formal training contract should refer to the terms and conditions of their employment for details on the number of attempts at each level of examinations permitted by the training firm while under contract. If a successful result is not otained within the attempts allowed by the terms of employment, students should make contact with Chartered Accountants Ireland to obtain details on how to complete their studies.
For further information; please note the relevant Examination Regulations and Information Booklet (published on an annual basis).
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Do trainees have to attend lectures and exams in the same location?
No, trainees do not have to sit the exams in the same location as their lectures or vice versa.
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How do trainees obtain a student number?
Once registered with Chartered Accountants Ireland, a confirmation letter will be sent to the trainee with their student number.
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Can trainees attend lectures across Ireland?
Trainees can attend lectures in the following locations:
| CA Proficiency 1 |
Athlone, Belfast, Cork, Carlow, Distance, Dublin, Dundalk, Galway Sligo |
| CA Proficiency 2 |
Athlone, Belfast, Carlow, Cork, Distance, Dublin, Dundalk, Galway, Limerick / Waterford, Sligo |
| Final Admitting Exam |
Athlone, Belfast, Cork, Dublin, Galway, Limerick / Waterford |
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Does a trainee need to apply for eligibility even if they don’t request exemptions?
Yes, a trainee still needs to apply to have eligibility for entry onto the Chartered Accountants Ireland Educational Programme confirmed, even if they are not applying for exemptions.
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What is considered and not considered as previous experience for a trainee?
Previous experience is considered relevant if it was obtained after the candidate was eligible to enter into a training contract and covers some of the following core technical functions that are required of a CA trainee:
- Financial Reporting
- Auditing
- Taxation
- Finance
- Business Management: Organisational & Strategic
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What does a Trainee need to do to become a CA member?
In order to be eligible for admission to associate membership of the Institute, as a Chartered Accountant, Chartered Accountants Ireland students are required to meet the following criteria:
- Pass Chartered Accountants Ireland examinations
- Pass the ACE assessment test
- Serve their training contract in full and submit the CA Diary of Professional Development
- Submit the appropriate application form together with fees
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What is the process to claim recognition for previous training experience as a trainee?
Chartered Accountants Ireland recognises prior experience and, where applicable, reduces the length of the training contract accordingly. In order to claim prior experience one must complete the recognition of prior experience form.
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