Exemption Criteria - Letterkenny IT Bachelor of Business Studies (Accounting)
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 | Business Finance 2 Year 4 Business Finance 1 Year 3 |
| Management Accounting | Advanced Management Accounting 1 & 2 Year 4 Management Accounting Year 3 Cost Accounting Year 2 |
| Financial Accounting | Financial Accounting 4 Year 4 Financial Reporting Year 4 Financial Accounting 2 & 3 Year 3 Financial Accounting 1 Year 2 Accountancy 1 & 2 Year 1 |
| Taxation | Average 50% in Income Tax and Capital Gains & VAT Year 3 |
Law for Accountants | Employee Relations Year 4 Law of Contract, Co Law & Practice Year 2 |