Exam info: CAP1 (CA Proficiency 1)

Reasonable Accommodation - Please read

In advance of the CAP1 exams in August/September 2020, any student requiring reasonable accommodation must apply to the Disability Officer before close of business on Friday 26 June, 2020.

Further information available here

Assessment of CAP1

Assessment at CAP1 comprises a blend of continuous assessment and traditional examinations.  An overall mark of 50% will be required to pass each paper (combination of continuous assessment and examination). 

The introduction of continuous assessment is in recognition of the fact that certain skills are better assessed outside the traditional end-of-year examination format. 

Candidates are advised to consult the relevant examinations publications for specific regulations governing the operation of continuous assessment and examinations.  In particular, students should note the requirement to pass the double-entry book-keeping continuous assessment prior to being permitted to sit any of the CAP1 examinations.

For 2019-2020, CAP1 assessment consists of the following:

Paper Subject Interim Assessment Examination
Weight Description Weight Description
Paper 1 Law for Accountants (ROI) and (NI) n/a n/a 100% 90 min (E-assessment)
Paper 2 Finance n/a n/a 100% 3 hrs
Paper 3 Management Accounting 15% 75 min assignment on Cost Accounting (E-assessment) 85% 3 hrs
Paper 4 Financial Accounting 20% 90 min Double entry-book-keeping (DEBK) compentence test (E-assessment) 80% 3 hrs
Paper 5 Taxation I (ROI) and (NI) n/a n/a 100% 3 hrs

Cost of CAP1 Exams 2020

CAP1 Summer & Autumn Main sitting exam fee per paper €90/£77
CAP1 Management Accounting Interim Assessment fee €100/£90
CAP1 Financial Accounting Interim Assessment fee (DEBK) €100/£90 

Exam results

The results for the CAP1 exams and interim assessments will be published on the Exam Results page in the Student Centre area.

Recommended downloads: CAP1

Exam and interim assessment: calendar and timetables for CAP1

  • Papers 1: E-assessment exam duration is 90 mins
  • Papers 2, 3, 4, 5: exam duration is three hours per paper..
  • In the Law paper, candidates may choose to sit either the Republic of Ireland (ROI) or the Northern Ireland (NI) version of the paper.
  • In the Tax paper, candidates may choose to sit either the ROI or the NI version of the paper.

Recommended education/study leave

The Institute recommends that training firms provide time off to their students to present for examination. The recommended education/study leave is intended to accommodate attendance on education courses, e.g. block release, and private study.

The following recommendations are made in relation to education/study leave for those preparing as first attempt candidates for the CAP1 exams:

Paper Recommended Study Leave Exam Leave
Paper 1 three working days not applicable as this is an on demand exam
Papers 2, 3, 4, 5 five working days per subject one day (on day of exam) per subject
Any repeat/resit exam n/a one day (on day of exam) per subject*
*excludes paper 1 and interim assessment resits

NOTE: Recommended education/study leave is exclusive of time required to sit the examination.  Additional time off for sitting examinations is also recommended.

Please ensure you update your email address via the Profile page if you are going on study leave.  There will be several important notifications being circulated in relation to the exams shortly before the exams and it is in your best interest to have this information as soon as it is circulated.  This will include your exam notification letter with your exam number which must be presented during registration each day of your exams.

Exam centre

By default, you will be registered at the centre where you attend the course. 

If you wish to change your exam centre, you must do so online before the deadline below.  It is YOUR responsibility as a student to ensure that you have made any changes before this deadline as changes cannot be made once the deadline has passed.


Number of attempts

Students may make a maximum of six attempts over three consecutive years.  The first sitting will normally be made at the summer session.  If a student does present or defers a sitting, this sitting will be classified as a forfeited attempt.

Adjudication of results

  1. Candidates are required to pass each subject independently.
  2. In order to pass each subject, the candidate must achieve a minimum of 50% or better (based on amalgamation of any applicable interim assessment component and the examination paper)
  3. Independent passes in each subject are referred to as credits. Where a candidate obtains a credit in every subject in the combination of subjects sat, his result will be adjudicated as Pass.

Extenuating circumstances affecting exam performance

If there are medical or other extenuating circumstances which you wish to have considered by the Professional Examinations Committee (PEC) at adjudication please complete and return the Medical Special Circumstances Application Form below together with supporting evidence. This form should only be submitted after an examination session within ten working days of the final exam to the following address:

Chartered Accountants Ireland
Exams Department
47-49 Pearse Street
Dublin 2

Have a query?

If you have a query, please refer to our Support & Services page and contact the relevant department with your query.

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