The Education, Training and Life-Long Learning Board has recently ruled that students with up to 1.5 examinations outstanding at CAP1 may progress to module 1 of CAP2 (auditing and taxation). Previously students were required to complete all of CAP1 before undertaking any of CAP2. This change in policy has taken immediate effect and all eligible students have been contacted. As the course year is already underway, catch-up classes are scheduled for those who choose to progress to CAP2.