Important information 

Please read the E-Assessment Information page and review the Exam Rules 2023 before sitting CAP1 exams. 
Practice Papers will be available to all students before they sit their exams and can be accessed through the E-Assessment page. Additionally, students have access to sample papers . 

Students that are enrolled onto the DEBK Interim Assessment and the Law exam 22/23 Academic Cycle will have access to the Practice Papers on 20 October 2022 until 4 March 2023. 

Please ensure your email address is correct. There will be several important notifications being circulated in relation to the exams and it is in student's best interest to have this information as soon as it is circulated.

Changes to CAP1 

Management Accounting – There will be no interim assessment for Management Accounting going forward.  Students who are not carrying forward an interim assessment from a previous academic cycle sitting, will be marked out of 100% in their main exams.

DEBK Interim Assessment – 90 Minute, On-demand assessment. The DEBK assessment is worth a maximum of 20% of the overall CAP1 Financial Accounting Exam. A mark of 12 or higher is required to pass the DEBK assessment. Results will be published on student portal 3 working days after the student has sat the assessment. Students who pass their DEBK on second on subsequent sitting will have their score capped at 12.

Law for Accountants- 90 Minute, On-demand assessment. The Law exam pass mark is 50%, a mark of 25 or higher is required to pass. Unlike the DEBK assessment, students will not be capped for any subsequent attempts. 

Students are required to pass both the DEBK Interim Assessment and the Law for Accountants exam to be eligible to sit any CAP1 exams in the main sitting.

Students can resit DEBK Interim Assessment and the Law exam as many times as necessary in the examination window in order to achieve the pass mark, subject to payment of the agreed fee for each sitting. 

DEBK Interim Assessment and Law exam can be sat in the summer and autumn window: 

Summer 2023 - Window 1 – 1 November 2022 - 22 December 2022 and 3 January 2023 - 3 March 2023
Autumn 2023  - Window 2 – 1 – 31 July 2023

For information on how to schedule on-demand assessment please visit the E-assessment page.  

Table of fees

SUBJECT	€	£
Each exam	90	77
CAP1 Law - On-demand	100	90
Financial Accounting Interim Assessment (DEBK) - On-demand	100	90

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 and/or CAP1 Law exam prior to being permitted to sit any of the CAP1 examinations.

For 2022-2023, 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	n/a	n/a	100%	3 hrs
Paper 4	Financial Accounting	20%	90 min Double entry-book-keeping (DEBK) competence test	80%	3 hrs
Paper 5	Taxation I (ROI) and (NI)	n/a	n/a	100%	3 hrs

CAP1 Summer 2022- PEC Report and Examination Statistics 

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

Examination and appeals regulations 

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 Extenuating Circumstances Application 2023 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
CAP1 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.