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Students FAQs

Frequently asked questions about being a student

Detailed below are a range of frequently asked questions to support you in your student journey. These FAQs will be updated regularly. To resolve your queries quickly, we recommend checking the FAQs before contacting us. Please ensure to include your student ID number on any emails sent to us to reduce the time it takes to resolve your query.

Tip: bookmark this page for easy reference.

Click one of the buttons below to view the frequently asked questions for that topic.

exams

Training and development

Prospective students

What is a Chartered Accountant?

Chartered Accountants are business leaders who provide essential strategic guidance across all business sectors. They work in a dynamic global environment, in roles as diverse as corporate leadership, management accountant, business analyst or sales management.

There are different brands of professional accounting qualifications. To be able to call yourself a ‘Chartered Accountant’, you need to complete the ACA professional accounting programme, a respected and internationally recognised credential. Read more about the benefits of becoming a member of Chartered Accountants Ireland.

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What’s the difference between Chartered Accountancy and other accountancy qualifications?

Chartered Accountants Ireland is the largest and most influential accountancy body in Ireland, with more than 33,000 members working in Ireland and worldwide. You can read more about the differences between Chartered and other bodies.

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I’m not an accountancy, finance or business graduate – Is Chartered Accountancy an option for me?

You don’t need any previous accountancy knowledge as we’ll start from the beginning with the basics. You must hold a degree in any subject or an Accounting Technicians Ireland qualification to be eligible to study with us. If you come from a non-accountancy related background, you will start at the base level, CAP1, and will sit all subjects rather than being eligible for exemptions.

Each year a significant number of students join us from a wide range of disciplines (arts, science, IT, law and so on) and consistently do very well in exams. Employers often actively seek a mix of skillsets and backgrounds when hiring to add value and fresh perspectives to their teams.

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What is the difference between the Flexible Route and the Training Contract pathways?

We have two pathways to qualification. With both you go through the same programme - the classes are the same, you sit the same exams, the work experience requirements are the same and ultimately you get the same ACA qualification.

The training contract pathway

This is a formal agreement between the student, the employer (a recognised training partner) and Chartered Accountants Ireland. This pathway is highly structured; you complete your studies and your practical experience at the same time, within the term of the contract.

The employer’s obligation is to pay your training fees, and give you relevant work experience, study leave and support. The student’s responsibility is to commit to their studies and training and to complete their training contract in full with the employer.

The Flexible Route pathway

This does not involve a formal agreement with your employer. The student is directly registered with us and is responsible for ensuring they are registered correctly and gain the relevant work experience. Students on this pathway may pay their own fees or may be sponsored by their employer. The terms of the sponsorship are agreed between the student and their employer.

This pathway allows the student to complete the programme in a flexible manner. Students have eight years to gather the relevant work experience and complete their studies. Both elements don’t need to run concurrently - you can start your studies before gaining relevant work experience. You can also break down the education levels over a longer timeframe.

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How do I apply and are there any exemptions?

You must apply online, so the first step is to set up an account. Once you have submitted the online application, we will email you with instructions on how to complete your submission.

You can also apply online to check your exemptions. Once you have submitted your application, we will email you with the next steps. If you do not receive the email, please contact studentqueries@charteredaccountants.ie.

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What subjects are covered and what will I learn?

As well as your practical work experience, you’ll be studying for your CAP1 (which includes five subjects), CAP2 (which includes four subjects) and FAE exams (two subjects: FAE core and your chosen elective). The about our course page gives more detailed information on each of these. If you have already covered some of this material in your prior studies, you may be entitled to some exemptions (see Q5 above).

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Can I choose how many papers I sit and subjects I take?

Our Flexible Route allows you to choose how many subjects you take and how many exams you sit per year (you must sit a minimum of two subjects per sitting). You can take subjects in pairs, or all together. For CAP1 and CAP2, there are two exam sittings per year, in early summer, and in autumn. You can either take all your papers in one sitting or stagger them between the two sittings. Students in a Training Contract will usually take each required academic year in full.

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Can I take any CAP1 subjects with CAP2?

You have the option to take up to 1½ CAP1 subjects with the first two subjects of CAP2. You may only do this at the point of entry and you must be exempt from the other CAP1 subjects.

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How is the course delivered?

Our course runs online so you can access it from anywhere on the island of Ireland. We run variants of the course for students based in the Republic of Ireland and Northern Ireland, so please register for the appropriate option.

Timetables will be available on the student portal closer to the course start date. We provide comprehensive materials, online resources, and individual support to help you in your studies.

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What are the exam fees? Are there any other fees?

There is a single fee for each study level, and this covers textbooks, course notes, toolkits, course materials, and access to online education resources. If you choose the Training Contract pathway, your fees are paid by your employer.

If you are a Flexible Route student, you simply pay for the subjects you are taking that year. Fees are priced per subject, and are detailed on the course description page. You will have the option to pay your fees in full when enrolling or choose our interest free instalment plan.

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How long will it take me to qualify?

This will vary from student to student. There are three academic years, but it is possible to complete exams in one to two years, depending on your exemptions.

As well as passing the Institute's exams, you must complete the training requirements. You will be required to track your experience through your online CA Diary on an ongoing basis during your training.

Training Contract journeys are regimented and the work experience requirement, which depends on a student’s background, dictates the Training Contract length. It will typically be three to four years.

Flexible Route students have the same work experience requirement, but they have the option to take up to eight years to qualify and break up their exams/training. Training requirements can vary based on any prior work experience you may have.

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What’s the closing date to register?

Our deadline is generally mid-September. Classes begin in early October each year so you should aim to get enrolled as early as possible to ensure you receive your textbooks and access to our online learning platform.

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Can I do all my exams before gaining my experience?

Yes, if you have spent at least four years in the workplace, in any kind of role. If you have less than four years’ work experience of any kind, you must complete and record one year of recognised experience before sitting your FAE exams, meaning you can complete all of CAP1 and CAP2 before gaining any experience.

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My current role can’t provide me with any accounting experience of the kind I’ll need to generate in order to qualify – any ideas?

The Flexible Route allows you to start your professional education, and then gain your relevant accounting experience later. You don’t have to be working in an accountancy environment to enrol with us and start your exams.

You’ll need to record the same amount of practical and relevant work experience as every other Chartered student in order to qualify. You may find it easier to get a job in an accounting-related role after you start your studies. These roles are not restricted to the finance industry either – there are Chartered trainees in IT, telecoms, manufacturing, retail, and engineering companies.

Relevant work experience is any work activities/duties/responsibilities in a role that can be directly linked to our competency framework.

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Can I get credit for prior work experience?

We will consider recognition of relevant prior work experience on a case-by-case basis. Applications for recognition of prior work experience must be submitted within three months of first registering with the Institute.

You will need to detail your experience, and have it certified by your employer(s), a member of Chartered Accountants Ireland or a member of a professional body, recognised by IFAC.

Only experience gained from after the point of eligibility can be considered (any experience gained before you achieved a graduate/post-graduate degree or passed second year ATI exams will not not be credited.)

You can claim credit for relevant experience completed within the previous five years of registration with us. We recognise such experience on a ‘one for two’ basis. The maximum reduction in the length of required training would be 18 months on the basis of three years’ relevant and verified experience.

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Do I need audit experience to study or work in Chartered Accountancy?

You will need to demonstrate experience across financial reporting and regular exposure to books of accounts, but you do not need to generate audit experience. If you work outside of a practicing firm you will not be working in audit, and you won’t be required to do so either.

However, you’ll get experience in audit through your education, and you can choose the audit elective in your FAE if you wish.

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Do I have to enter a training contract to train as a Chartered Accountant?

You don’t have to enter into a training contract, there is no training contract for students under our Flexible Route pathway. You need to get the same amount and type of experience as all Chartered Accountancy students, but you are free to choose your employer and job sector and modify these as your circumstances change. Your experience does not have to be continuous, and you can gain your experience in more than one company.

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How do I go about securing a training contract?

If you’re a third level student, contact your college careers advisors for more information on the next ‘milkround’ dates. Many smaller, regional practices may also offer training contract places. Check out the full list of authorised training firms and make contact with training firms in your area or visit our training vacancies page to view current vacancies. This is not exhaustive as some employers will just use their own direct channels such as job boards, their websites or social media.

There are strict protocols regarding students accepting or transferring training contracts. We strongly advise you to read our training contract regulations before accepting a training contract offer.

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Do I need study leave to pass my exams?

If you are training through a Training Contract you will receive mandated study leave. If you are studying through the Flexible Route you will need to negotiate this with your employer.

Each year, students from a range of experiences perform very well in their exams, regardless of the amount of study leave they may or may not have had. Some of the top performing students each year are students who didn’t receive block study leave.

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Is the Chartered Accountants Ireland qualification recognised internationally?

Yes – as a Chartered Accountant you’ll enjoy international career prospects in every financial global hub – 4,819 of our 30,000+ members are working outside Ireland.

We have mutual recognition agreements (MRAs) with other Chartered bodies around the world which give our members unparalleled global mobility upon qualification.

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Can I study from outside Ireland?

To qualify as a member of Chartered Accountants Ireland, you must complete the required experience for qualification on the island of Ireland. So, while you may be able to complete your exams from outside Ireland, you will need to be employed in Ireland to gain the experience necessary to qualify.

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Enrolment queries

Including exemptions, eligibility, enrolment, training contract, payment, student cards

How do I apply for exemptions?

You must check your eligibility/exemption position before enrolling on a course programme. You can apply for exemptions anytime from 1 April to end of July each year through our exemptions page.

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As an international graduate can I apply for exemptions?

You can apply for an exemption if you hold an overseas qualification that is equivalent to level 8 or higher on the Irish National Framework of Qualifications. You must have graduated within the last five years.

We will need transcripts of your results for each year of study. We will also need sample exam papers and module descriptors for each subject relevant to our CAP1 syllabus. These must be mapped to the competency statement for the particular CAP1 subject(s) from which you are seeking exemption. You can send all of the information to transcripts@charteredaccountants.ie.

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What are the enrolment closing dates for 2025/26?

Enrolment type	Closing date
Enrolment to CAP1 and CAP2	15 September 2025
Enrolment to FAE	29September 2025

What is the enrolment closing date if I need to repeat exams?
- CAP1 2024-2025 autumn exam results are published on 1 August 2025.
- CAP2 2024-2025 autumn exam results are published on 26 September 2025.
- There will be a second enrolment window from 26 September to 13 October 2025.
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What are the enrolment regulations?

CAP1
- If you have two or more full subjects outstanding in CAP1 you can only enrol on the outstanding CAP1 subjects.
- You must enrol on a minimum of two subjects in CAP1 if you have two or more full subjects outstanding in CAP1.
- If you are not exempt from Financial Accounting or Law in CAP1 you must select these subjects as part of you first enrolment options. Law is delivered as a half-subject.
CAP1/CAP2
- If you have 1½ subjects or less outstanding in CAP1 you may enrol onto Module 1 of CAP2 in addition to the outstanding CAP1 papers.
- You cannot progress to Module 2 of CAP2 until you have passed all of the CAP1 exams.
- You cannot enrol onto Module 2 of CAP2 prior to Module 1.
CAP2
- If you have successfully met the CAP1 requirements in full either through exemption or passing the CAP1 exams you can enrol on all four subjects in CAP2.
- You may choose to take CAP2 modularly. If you have no outstanding papers in CAP1, you can enrol to any chosen two CAP2 subjects. You can then enrol to the remaining two subjects in the second year regardless of the outcome of the earlier exams.
- CAP2 must be successfully completed within a three year timeframe.
FAE
- You cannot enrol on FAE until you have successfully completed all of CAP2.
- You must enrol on FAE core and choose one of the FAE electives. You cannot change your elective after you have completed your enrolment.
- You must take FAE core and elective together.
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How do I enrol as a flexible student?

If your eligibility/exemption application has been approved, login to the student centre and use the enrol on an exam link.

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What are the course enrolment fees for 2025/2026?

CAP1 enrolment fees are:

€446/£308 per subject

€2230/£1540 all subjects (five subjects)

CAP2 enrolment fees are:

€1688/£1146 per module (each module contains two subjects)

€3376/£2292 all subjects (four subjects)

FAE enrolment fees are:

€4615/£3137 total fee (core & elective subjects)

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What does the education fee include?

The education fee includes everything relating to a first attempt at a subject:
- Exemption fee
- Registration fee
- Ebooks (CAP1) and textbooks (CAP2 & FAE)
- Course fee (first attempt only)
- Exam fee and any interim assessment fee (first attempt only)
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What is the refund policy for course fees in 2025/2026?

If you withdraw from the course programme before 31 October 2025

We will provide a full refund/credit less €100/£70 for administration costs should you withdraw from the course programme before 31 October 2025. We must receive the textbooks back in a saleable condition no later than 07 November to be eligible for this refund.

If you withdraw from the programme between November and December 2025

We will refund/credit 50% of the course fee should you withdraw from the course programme before 31 December 2025.

If you withdraw from the course programme after 31 December 2025

You will not be eligible for a refund/credit if you decide to withdraw from the course programme from 1 January 2026.

If you are under training contract you must submit a completed termination of training contract form when withdrawing from the course programme. You can request this form from studentqueries@charteredaccountants.ie. If you are enrolled on the Flexible Route, you must email studentqueries@charteredaccountants.ie confirming your intention to cease your studies. Refunds will only be made where we have received full course fees.

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Can I get a student card or travel card while I study at the Institute?

There is no Chartered Accountants Ireland student card but you can apply for a Young Adult/Student Leap Card (Ireland) or a TOTUM card (Northern Ireland). If you are a registered student, please contact studentqueries@charteredaccountants.ie to request a registered student letter (Young Adult/Student Leap Card) or for further details on how to apply for a TOTUM card.

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How do I terminate/transfer my training contract?

You may only terminate or transfer a training contract under exceptional circumstances so contact the student queries team at studentqueries@charteredaccountants.ie or 01 523 3929 to discuss this. More information on terminating or transferring a training contract.

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The Learning Hub (Learning Hub queries)

To include login details, forgot/reset passwords, login to Student Centre, accessing content, Learning Hub trouble shooting, webinars, discussion forums.

When will training for the Learning Hub (Rhapsode) be available?

As part of the introduction process to the new way of education provision this year, you will receive an email directing you to induction material on the Institute website, in advance of you accessing the Learning Hub (Rhapsode). The objective will be to provide a good overview of how education will be delivered, and how students will access and navigate the Learning Hub. Students will be pointed towards induction material hosted initially on the Institute's website (student section) but once the academic year gets underway, the Learning Hub will be the repository for all communications, support and resources.

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When can students access the Learning Hub?

We will be sending login details for the Learning Hub to all students by email when the course content is released, please see the timetables for details on when content is released for your programme.

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How do I login to the Learning Hub?

You can access the Learning Hub directly through the Learning Hub login page and enter your registered email address and Learning Hub password. When your new Learning Hub account is created, you will have to set your own password. This is different from previous years where the password was set by us. Please note you will only be able to login to the Learning Hub once your enrolment has been completed on the platform and you have completed the account setup steps as outlined in email sent on the day that content is released to students. Please see the timetables for more details on when content is released.

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How do I reset my password for the Learning Hub?

You can reset your Learning Hub password by clicking on the Forgot Password? option on the Learning Hub login page. You will be asked to enter your registered email address and then the system will generate a reset password email, whereby you will be able to change your password.

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How do I access course content?

Please login to the Learning Hub directly via, https://learninghub.charteredaccountants.ie/learner.html. Once in the Learning Hub, students will only see content for subjects they are enrolled in. Each subject is a course within Learning Hub, all content related to that subject will be held within the course on Learning Hub.

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When can I access course content?

Our policy this year is to provide content in staged releases, so that we can keep taking on board your feedback and making incremental improvements. Please see the timetables here https://www.charteredaccountants.ie/Current-Student/Courses-Information/Timetables for information on when course content is released.

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I can't access Learning Hub?

If a student is not enrolled on a course, they will not have access to the Learning Hub platform. Student enrolments for the current academic year will not be performed on the Learning Hub until closer to the start of the academic year.

Progression students who currently do not have enrolments will be granted access to the relevant courses.

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How do I manage notifications within the Learning Hub?

Every user can control how they receive email notifications from the Learning Hub. Navigate to the Communicator section of the Learning Hub and find the cog icon in the top right of the screen. From there you will have the option to turn on/off the different notifications.

Application notifications appear in the notification bell on the top right of the screen.

Email notifications will be sent directly to your registered email address.

Real-Time Notifications will display on the top right of the screen when in the Learning Hub.

Please note that the team will still send you relevant course emails via outlook.

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Learning Hub does not work on my browser or device?

Learning Hub is compatible with any standard compliant web browser.

Desktop:
- Chrome
- Firefox
- Safari
- Edge
- Internet Explorer 11+
Mobile:
- Mobile Safari
- Google Chrome
For the best experience and optimum security, we recommend that you keep your browser up to date.

If your browser is failing to load the Learning Hub or gives you an error, then please try the following steps:
- Clear your browser cache (instructions for this can be found on the help pages for each individual browser).
- Try a secondary browser.
- Make sure you are logging in from the Student Centre so that it will redirect you to the correct link.
If none of those steps resolve your issue, please screenshot the error you are experiencing please contact our student support team studentqueries@charteredaccountants.ie.
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I can’t access the Learning Hub/my login details aren’t working?

If your enrolment has just recently been processed or if you have received enrolment confirmation only some days ago from the Chartered Accountants Ireland website, it’s possible that your login credentials have not yet been loaded to the Learning Hub. Later enrolments will be uploaded on a phased basis. We’ll advise you by email when you can access the Hub.

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I’m newly enrolled and I haven’t received the links to live webinars, where can I get them?

We’ll be uploading later enrolments on a phased basis so if you’ve only enrolled over recent days, we’ll advise shortly as to when you can access the Learning Hub. Links to the live webinars are available on the Hub closer to the start of the academic year.

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Education delivery (Course delivery queries)

To include course commencement dates 2025/26, study leave, FAE electives, attendance

When are the courses starting for 2025/2026?

Course relaunch dates for the 2025/26 education programme are:
- CAP1: 26 September
- CAP2: 3 October
- FAE: 10 October
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What is the format of the programmes, are they still evening/weekend split?

Yes, webinars are the main time-bound education delivery items and they will be broadcast on early evenings and weekends, with usual duration of 120 mins.

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What is adaptive learning?

Our adaptive learning model is a personalised approach to learning that uses technology to tailor a student’s experience to their unique needs, pace of learning and progress. Unlike our existing education model that treats all students the same, adaptive learning continuously assesses a student’s understanding and adjusts the content, difficulty, and support accordingly. This means students focus more on mastering concepts than memorising facts and reducing time spent on areas at which students were already strong. Instead of rushing through material before exams, students will engage in consistent, meaningful learning over the entire exam year. Adaptive learning identifies and addresses gaps early and reduces the need for extended study leave. In addition, the adaptive learning model of “active learning” discourages “cramming”, recommending that study be spread evenly throughout the academic year.

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What is the recommended study leave for each level?

Chartered Accountants Ireland recommends that authorised training firms provide leave additional to annual leave to their students under training contract to allow for preparation for and presentation at the professional examinations. The recommended study leave is intended to accommodate attendance on courses, e.g. block release, as well as private study. The following recommendations are made in relation to study leave for those preparing as first attempt candidates for the CA Proficiency 1, CA Proficiency 2 and Final Admitting Examinations.

CAP1 [first attempts only]
- 21 working days, to be allocated pro rata as follows:
  - 5 days for each: Finance, Management Accounting, Financial Accounting and Taxation
  - 1 day: Law for Accountants
- 4 exam leave days (1 for each end-of-year exam day)
CAP2 [first attempts only]
- 7 working days per subject
- 1 exam leave day per subject
- Or 14 working days per module if taken on a modular basis, plus exam days
FAE [first attempts only]
- 35 working days (FAE Core & FAE Elective)
- 2 exam leave days
Pro-rata allocation does not apply as it is not permitted to split FAE Core and FAE Elective.

Repeat/resit exams [all levels]
- 1 exam leave day (1 for each day of exams, this excludes interim assessment resits)
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How is attendance and engagement recorded?

The engagement on the Learning Hub is as important as attendance at the live webinars. The attendance and engagement is only reported to training organisations should they have an agreement in place with the Institute.

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Do I need to attend the classes, or can I watch the recordings afterwards?

Students will be expected to engage with online education. This will take the form of viewing pre-recorded lectures at a time and place that suits the student, and also joining in live webinars. Students will be advised of timings of webinars as part of timetables. Students should, wherever possible, attend live webinars at the scheduled time - recordings are intended for students who are genuinely unable to attend on the day. Attendance at the live webinars will count towards the compulsory ICDs at FAE level.

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When can we expect timetables?

The full year timetables for CAP1, CAP2 and FAE will be available here.

We do our best avoid any timetable changes, but they can happen due to unforeseen circumstances. If a change is required, we will send an e-mail to let you know so please ensure that both your mobile number and email details are correct on your Student Centre.

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I have a question about key dates for education or exams in 2025-26. Where can I get this information?

We have created the key kates page, which covers all of the main education dates for the academic year. This page will be updated as certain dates are settled upon in the weeks ahead.

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What is the update on student textbook distribution?

CAP1: from the 2025/26 academic year onwards, CAP1 textbooks will be in e-book format only, available on the Learning Hub.

CAP2 and FAE: for the 2025/26 academic year, we will contact you to advise of the book distribution process. All textbooks will be delivered to your registered home address. You will be able to change the delivery address before dispatch if you wish. Once student enrolment is finalised, your book order will be confirmed to our distributor. They will contact you directly to provide delivery details. Textbooks will only be delivered to firms in exceptional circumstances. More information on book distribution.

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What are the Interim Assessments?

There will be one interim assessment in the FAE Advance Financial Reporting paper. This takes places in December each year.

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I have forgotten my web login details
- If you have forgotten your password to your Chartered Accountants Ireland web account please go to the login page and select ‘forgot password’; input your student number and you will receive a password reset email to your registered Institute email address.
- If you would like to re-set your password, login to your Chartered Accountants Account and within my account under personal information select ‘change my password’ this will allow the student to change their password.
Your Student Centre and Learning Hub will have two different passwords. You can read how to rest your Learning Hub password in the Learning Hub section.

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I am a FAE student, which FAE elective should I choose?

Students enrolling on the preparatory course programme for the Final Admitting Examination are required to choose one of the following elective options:
- Advanced Auditing & Assurance
- Advanced Taxation
- Advisory (previously Advanced Performance Management)
- Financial Services Elective
- Public Sector Elective
For a summary of each elective, and factors that should influence each student’s decision, please see our FAE elective information page.

You can complete an additional elective at any stage. While candidates should be confident that they have made the correct elective choice during their FAE year it is possible to complete another elective post-qualification. This provides members with much flexibility and opens up many new career options. Any such course of study will contribute towards your CPD requirement.

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I am an FAE student, what happens if I want to change my FAE elective after I have submitted my enrolment?

First attempt students

Students are encouraged to give serious consideration to their preferred Elective Option. If you are in a training contract you should discuss your selection with your training partner. Once your enrolment selection has been submitted, changes in elective cannot be facilitated.

Repeat students

Students who fail their FAE Elective and elect to take a different elective for the next examination sitting must enrol on the main class programme for their new elective option. Students enrolling on the FAE Elective course will be enrolled to attend all 10 sessions and sit their mock exam with the main class. Students changing elective are required to submit the change of elective form before 15 December 2025 closing date accompanied by the relevant fees. Please note that in this instance it is not necessary to submit an separate examination entry form in respect of the elective re-sit.

Members

Members who wish to participate on an elective to contribute towards their CPD hours must enrol on our main class programme for their elective option. The closing date for such enrolment is 15 December 2025. Please contact studentqueries@charteredaccountants.ie to obtain the enrolment form.

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There is no session 1 for Finance on the ROI timetable. Is this an error?

No, this is not an error. Finance 1 is self-study only, and there is no requirement to have a webinar for this session.

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Examinations (Exams queries)

How do I register for first attempt examinations?

First attempt students who have enrolled on the course programme will be automatically entered for the first sitting of the examinations in that academic year.

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Examination regulations

It is imperative that students familiarise themselves with the examination regulations and Exam Rules 2024-2025 information.

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Where can I find comprehensive information and frequently asked questions for E-Assessment?

It is important that students and training firms are familiar with information on all aspects of E-Assessment. You can find more information on our E-Assessment page including our FAQ’s, which are regularly updated.

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CAP1 Law

Students are required to pass CAP1 Law before presenting for any CAP1 exams. Each year the window to sit this exam is open from September – January before the summer exams, and in May/June prior to CAP1 autumn exams.

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Can I view the exam and interim assessment dates online?

All exam and interim assessment dates for the academic year 2025/26 can be viewed here

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How can I obtain a copy of the Competency Statement for academic cycle 2025/26?
- CAP1 exam information
- CAP2 exam information
- FAE exam information
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How do I apply for reasonable accommodations in examinations?

Students with a disability or temporary impairment may apply for reasonable accommodation in examinations and assessments. Further information in relation to the supports available and the process, please see the application for reasonable accommodation page.

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What is the timeline for when I will receive information by email from the Exams department in advance of my interim assessment and exam sittings?

Provisional notification: 4-6 weeks prior to each exam sitting students will receive information on the subjects the student is enrolled on and an opportunity to defer from the sitting from the main exams only.

Final notification: 3-4 weeks prior to each exam sitting, confirmation will include all final details in advance of the exam sitting.

Allocated timeslots: approximately one week prior to each exam sitting, students will receive their allocated timeslots. Under no circumstances can changes to timeslots be facilitated.

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Is it possible to split my exams?

Refer to the exams and appeals regulations for information on this.

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Can I defer my examination sitting?

Yes, students are permitted to defer their exam sitting. Any student in a training contract who may wish to defer a sitting must seek permission from their training firm. Deferring a sitting does not impact on the requirement to complete all required exams at each level within the maximum period allowed. Students are given an opportunity upon receipt of the provisional exam notification to defer their sitting.

Students should apply directly to the relevant examination executive to request a deferral.
- CAP1: cap1exam@charteredaccountants.ie
- CAP2: cap2exam@charteredaccountants.ie
- FAE: faeexam@charteredaccountants.ie
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Can I carry forward my exam fees to the next sitting?

In the event whereby a student, for unavoidable reasons, is unable to sit for the examinations for which they are enrolled they must apply to the relevant examination executive with appropriate original evidence to enrol on the next diet of examinations instead of paying the full examination fees. Please note that exam enrolment fees are non-refundable and cannot be carried over to another academic year.

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How do I apply for extenuating circumstances?

Refer to information on extenuating circumstances here.

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Can I retrieve past papers for interim assessments and main exams?

Exam papers and suggested solutions are no longer published. PEC and FAEC reports structure will include examiner feedback. A comprehensive amount of sample papers and suggested solutions are available. You will find links to your preferred papers on the left hand navigation on the exam information page.

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How will I receive my exam results?

Exam results will be published to the student portal on results day. Information will be emailed to all students in advance of each publication date. A detailed “What to expect on results day” guide will be published on our website prior to each exam results day.

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Can I appeal my result?

Information on the appeals process can be accessed on the appeals information page. No appeal is permissible under academic judgement.

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How do I register for repeat examinations?

Students on their second or later attempt at CAP1, CAP2 or FAE are required to enrol themselves for the examinations online through their student portal before the closing date. The examination fee is payable as part of the online process.

FAE students who change elective

Students who have changed elective and are enrolled on the main class programme for their new elective are not required to enrol for the elective exam. Students re-sitting core and/or elective must enrol online through their student portal.

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What if I do not pass the exams within the permitted timeframe??

If a student has not passed the Institute’s examinations within the maximum period permitted for that level, or where a candidate has exhausted the 8 year timing regulation, the student may apply for a concessionary attempt. All such applications are assessed on a case by case basis. Further information in relation to concessionary attempts can be found in the examination regulations (see 2 above.)

Students wishing to apply for a concessionary attempt may email the Access Officer: accessofficer@charteredaccountants.ie.

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CAP1 external examination students

Applicants wishing to present for CAP1 examinations as external students may apply:
External students are required to register for the examinations through the external examinations enrolment page. The examination fee is payable as part of the online registration process. Please note students must set up an account on our website prior to enrolling on the external examinations.

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How do I register for first attempt interim assessment(s)?

First attempt candidates who have enrolled on the course programme will be automatically entered for the first session of the interim assessment(s) in that academic year.

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How do I register for repeat interim assessment(s)?

Students on their second or later attempt at CAP1, CAP2 or FAE will register for the interim assessment online through their Student Centre. Participation in a re-sit interim assessment will incur an additional fee to the examinations. This fee is payable as part of the online registration process.

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Training and development

What is the Training & Development Log?

The existing online platform for recording relevant work experience (CA Diary) is being replaced by the Training & Development Log (TDL) and all new intake students from the 2025-26 academic year onwards will use the TDL to demonstrate the professional development (training) requirements.

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What is the purpose of maintaining the TDL?
- To comply with regulatory and contractual (Training Contract students) requirements
- To assist you in reviewing/planning your work activities
- To help you to understand how you have applied your competencies in the workplace
- To chronicle the acquisition of your skills and competencies
- To help you reflect on the effectiveness with which you have applied your competencies in your work environment
- To provide evidence to Chartered Accountant Ireland at the time of your application for admission to membership that you have acquired the requisite values, skills and competencies
- To log statutory audit experience (where appropriate)
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Can I record prior relevant work experience on the TDL?

The Institute does have a recognition of prior work experience policy. Applications for recognition of prior work experience are assessed on a case-by-case basis and awarded on a one for two basis up to a maximum of 18 months. This must be relevant experience gained since you became eligible to join the programme and within the last five years. The application should be submitted within three months of registering on the programme.

Trainees who think they may be eligible for recognition of prior experience can fill in the eligibility form for prospective applicants. This form will provide information on your eligibility and inform you whether you meet the eligibility criteria. The Training Support Unit will subsequently contact all enquirers who meet the initial criteria and will provide the application form.

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What is competency?

Competence is defined as 'being able to perform a certain work role to a defined standard with reference to real working environments.' (International Federation of Accountants - IFAC).

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What are the mandatory competencies?

All students must demonstrate the acquisition of all competency elements in the Financial Reporting, Business Environment and Professional Values competency groups. Additionally, all elements need to be demonstrated in a minimum of one competency group from Auditing, Taxation, Finance or Information Technology. Full definitions are provided in the Training and Development Log Handbook.

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How do I record my work experience in TDL?

To gain access to TDL you need to either have an approved Training Contract or Flexible Route registration. Following this, you should create your first Work Experience Entry (WER) and begin documenting experience, which should align with the competency framework. You need to update your TDL record regularly and ensure that it is reviewed jointly with your approver twice per year. Each WER should have a maximum duration of six months to be considered acceptable.

Refer to the TDL Handbook and available resources on the TDL webpage for further information.

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What are the main differences between the TDL and the CA Diary?
- Combined interface: the TDL is hosted and accessible from the student Learning Hub, providing a single point of access for both study and training
- Its modern, user-friendly design, featuring streamlined recording and approval processes, aims to boost efficiency and ensure better compliance for all users in the area of professional development requirements.
- Frequency and nature of experience submissions: with TDL, students will be required to submit one work experience record every six months, moving away from monthly entries and requiring less text input for competencies.
- Streamlined approver interface: mentors (now known as ‘approvers’ in TDL) will have a more intuitive platform with the need to record separate reviews removed.
- Enhanced reporting and progress checks: trainees and approvers can check progress on experience days and competencies, even if the experience record hasn’t been approved.
- Simplified audit engagement report: Audit trainees will record engagements and Statutory Audit days in a separate, simplified form on a job-by-job basis.
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With the introduction of TDL, are there any changes to how my mentor approves experience?

Mentors are referred to as approvers in TDL and are required to conduct a joint review (with the trainee) of submitted experience twice a year, every year, during the training period. Approvers can now return experience records for rework and include comments on required changes etc. Also, notifications have been enabled for all users so it will be very easy to keep track of records.

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Will my CA Diary experience still be valid (prior CA Diary users only)?

Yes, but it needs to be approved/locked by the CA Diary mentors.

Trainees who are due to complete the training contract/training requirements before the end of 2026 will complete training requirements on the CA Diary and will not use TDL.

Trainees who are due to complete their approved training requirements from 01/01/2027 onwards will have their experience moved from CA Diary to TDL. Experience will then be recorded in TDL on a consecutive basis, from the date of the last locked CA Diary entry. Credit can only be given for locked CA Diary entries. Ensure that all CA Diary experience is approved within stated timelines to avoid loss of credit or having to re-enter experience.

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What information is required in the case of audit experience?

Trainees who are working in a role which involves work on Statutory Audits, can use TDL to record this experience, which can be considered towards meeting the educational requirements for the Audit Qualification. This is a separate, post-qualification award and is not to be confused with the professional development requirements for membership. In other words, the acquisition of audit experience is not a pre-requisite for admission to membership.

Trainees who wish to log statutory audit work will do so in TDL.

It is strongly advised that audit engagements are recorded in the appropriate section of TDL (ROI Statutory Audit, UK Statutory Audit or UK ‘Other’ Audit) as soon as practical, following completion of an audit job. All audit records should be jointly reviewed with the approver at the six-monthly review meeting.

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How do I know when I have achieved an adequate level of competence?
In TDL, you can track your recorded and approved competencies via the ‘honeycomb’, which is a feature on your TDL dashboard.

Along with identifying the functional and other competencies you will acquire during your period of professional development the Institute has also identified three levels of proficiency (Understand, Apply and Integrate) which may be generic to every assignment carried out by you, depending on the stage of your training/development. These levels of proficiency will serve to demonstrate your professional growth during your period of training.

You are required to indicate the levels of proficiency when recording your experience in the TDL. Set out below is an extract from the handbook, which provides guidance on the interpretation and application of each of these levels.
- In Year One, the early stages of the professional development period, trainees are likely to perform at the ‘Understand’ level. Work experience records recorded at this stage of training are therefore generally recorded at this level.
- In Year Two of the formal training period, work experience records will generally be recorded on the TDL at the ‘Apply’ level to reflect the trainees’ progression.
- Beyond Year Two, the narrative recorded in work experience records will generally reflect responsibilities/learning/activities at the ‘Integrate’ level
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How often should I record experience?

For general work experience entries in TDL, ideally, on completion of a work activity/ assignment you should reflect and be able to identify the competencies you have developed. You should have a ‘live’ work experience record on the go at all times, and the most efficient way to manage this is to update it regularly online (offline records add no tangible value, as the requirement is to have the experience recorded and approved online).

Each Work Experience Record should be for a maximum calendar period of six months, and you need to have these reviewed (on time) every six months by your approver.

Flexible Route trainees: As part of the Flexible Route, we understand that there may be gaps in periods of experience. If you are unsure if your experience is relevant, firstly check the guidelines and then speak to your approver.

The most efficient approach is to be systematic and organised in recording and updating experience throughout the training period. Remember, this is a regulatory and contractual requirement.

Audit experience should be recorded after every audit engagement and reviewed jointly with the approver twice a year, along with the review of the general work experience record.

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When will my TDL records be reviewed?

Your approver is required to review your TDL records jointly with you at a minimum, twice annually. If so desired, these reviews can take place more frequently.

This joint review includes reviewing and approving general work experience records and any submitted audit experience, as appropriate. Both parties should agree a timetable of regular contact and review in advance.

The Training Support Unit regularly conduct compliance checks on work experience requirements, in line with our training regulations.

Also, at the time of applying for membership, you should be aware that TDL records are subject to a quality review by the Institute.

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Is there guidance available for approvers on the TDL?

Yes. A number of guides and resources will be made available on Training & Development Log webpage.

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Are there sample work experience records available for students and mentors to read and assist them in creating and approving experience records?

The TDL platform is intuitive, and a significant amount of competency elements are presented onscreen with preset indicators. Trainees can also add in additional comments to explain how the work that they have carried out is relatable to the selected competency. For these reasons, it is not planned to publish sample records guidance at this time.

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What do I record as statutory audit in my TDL record?

For information on how to categorise experience, applicable to the audit experience record, you should consult the Training & Development Log page, where guidance will be made available. Links to this guidance will also be made available to you directly from your TDL.

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When can I apply for admission to membership?

In the Flexible Route Programme, you have eight years from the date of your registration to evidence your required Recognised Experience for Qualification (REQ) and pass all of your exams. Once you have all the requirements met you are eligible to apply for associate membership of Chartered Accountants Ireland. You can find more information here.

Flexible Route students must complete the assigned REQ in addition to having the required amount of experience days approved in the online platform, before becoming eligible for the final mentor/approver review. Training Contract students are encouraged to apply for membership as soon as their contract end date and all online training requirements have been met.

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How many work experience records do I need?

You need to have an approved work experience record for every six months of your training period. For example, for trainees with a 3.5 year Required Experience for Qualification period, a minimum of seven approved records are required.

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How many mentor reviews do I need?

Unlike CA Diary, there is no requirement to have separate mentor (approver) reviews. Each submitted work experience record contains all required information and allows the approver to either return for rework or approve the record. Approvers can also add feedback within the record, which will be visible to the trainee when accessing the record via their dashboard.

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I cannot find a link to request a final mentor review - why is this?

A final review will only become available when:
- The entire Training Contract (or Required Period for Qualification) has been completed in full;
- There is at least one approved work experience record for each six-month period of the training term;
- All competency elements (as described in the TDL Handbook) have been attained and approved;
- The required number of work experience days have been attained and approved;
- No work experience records remain unreviewed.
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What are the regulations to meet the educational requirements for the audit qualification?

Please refer to the Audit Qualifications requirements page for details.

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How much is the Audit Qualification application fee?

The cost is €174/£118. However, if you were admitted as a member before 1 January 1990 there is a different charge.

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Is this fee an annual charge?

No, it is a one-off fee.

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If I was admitted as a member before 1 January 1990, am I deemed to meet the educational requirement for Audit Qualification?
Yes, as the regulations state, 'a member admitted before 1 January 1990 shall be deemed to meet the required standard.

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Once I have met the educational requirement under the regulations does this mean that I am authorised to practice?

No, you must get in contact with the Professional Standards Department. The confirmation letter acknowledges that you have met the required educational standards. In order to accept appointments as an auditor you must first apply for and be granted audit registration, as set out in the Institute's Audit Regulations and Guidance 2017. Contact the Professional Standards Department for further details.

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If you have searched the FAQ sections above and still haven't found the answer to your query, you can use the 'contact us' form below to contact our support teams.

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Students

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Prospective students

What is a Chartered Accountant?

What’s the difference between Chartered Accountancy and other accountancy qualifications?

I’m not an accountancy, finance or business graduate – Is Chartered Accountancy an option for me?

What is the difference between the Flexible Route and the Training Contract pathways?

The training contract pathway

The Flexible Route pathway

How do I apply and are there any exemptions?

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My current role can’t provide me with any accounting experience of the kind I’ll need to generate in order to qualify – any ideas?

Can I get credit for prior work experience?

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Enrolment queries

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If you withdraw from the course programme before 31 October 2025

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If you withdraw from the course programme after 31 December 2025

Can I get a student card or travel card while I study at the Institute?

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The Learning Hub (Learning Hub queries)

When will training for the Learning Hub (Rhapsode) be available?

When can students access the Learning Hub?

How do I login to the Learning Hub?

How do I reset my password for the Learning Hub?

How do I access course content?

When can I access course content?

I can't access Learning Hub?

How do I manage notifications within the Learning Hub?

Learning Hub does not work on my browser or device?

Desktop:

Mobile:

I can’t access the Learning Hub/my login details aren’t working?

I’m newly enrolled and I haven’t received the links to live webinars, where can I get them?

Education delivery (Course delivery queries)

When are the courses starting for 2025/2026?

What is the format of the programmes, are they still evening/weekend split?

What is adaptive learning?

What is the recommended study leave for each level?

CAP1 [first attempts only]

CAP2 [first attempts only]

FAE [first attempts only]

Repeat/resit exams [all levels]

How is attendance and engagement recorded?

Do I need to attend the classes, or can I watch the recordings afterwards?

When can we expect timetables?

I have a question about key dates for education or exams in 2025-26. Where can I get this information?

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What are the Interim Assessments?

I have forgotten my web login details

I am a FAE student, which FAE elective should I choose?

I am an FAE student, what happens if I want to change my FAE elective after I have submitted my enrolment?