Exemption Criteria - DBS BA Accounting & Finance HETAC and LJMU
To claim exemptions from any part of CA Proficiency 1(CAP1) candidates must achieve a minimum of a 2.ii honours degree. A clear pass without compensation in all relevant subjects is required as well as a mark of not less than 50% in the final examination in each of the subject areas. Details of criteria are available from the college.
| CAP 1 Subjects | College/University Options Required |
| Finance |
Cost Accounting & Finance |
| Management Accounting |
Management Accounting |
| Financial Accounting |
Financial Accounting 1 and 2
Financial Reporting in Year 3
|
| Taxation |
Taxation |
| Law for Accountants |
Business & Company Law |