Exam info: CAP1 (CA Proficiency 1)

CAP1 Summer 2018 - Results

Enrolment onto the CAP1 exams will close on 29th July - no applications will be accepted after this date.

CAP1 Summer 2018 - Statistics & Top Ten

All students will receive a result letter this will include your percentage mark per paper you sat and an overall Pass or Fail result per paper.

Tax & Law ROI & NI Papers in CAP1 carry 50 marks each. All other papers in CAP1 carry 100 marks. 

Financial Accounting and Management Accounting paper include an Interim Assessment and this mark is included in your final result.

Interim Assessment for Financial Accounting and Management Accounting scores can be carried forward to the next sitting if unsuccessful in the main exam.

Appeals and Information Scheme

Details on the Appeals & Information Scheme are attached below 

Under the scheme, a Student whose result falls into the category of CREDIT or FAIL may apply for any of the options listed above.

Important Closing Dates:

Next available sitting for CAP1 Autumn is 4th – 7th September 2018.

Appeals & Information Scheme – close of business Friday 20th July 2018

CAP1 Autumn Exam Enrolment– Friday 13th July until close of business Saturday 29th July 2018.  Students must enrol themselves through their student portal and no late applications will be accepted.


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 2017/2018, CAP1 assessment consists of the following:

Paper Subject Interim assessment Examination
Weight Description Weight Description
Paper 1 Finance n/a n/a 100% 3 hrs
Paper 2 Management Accounting 15% 75 min assignment on Cost Accounting 85% 3 hrs
Paper 3 Financial Accounting 20% 75 min computer-based double entry book-keeping competence test 80% 3 hrs
Paper 4a Taxation I n/a n/a 100% 2 hrs
Paper 4b Law for Accountants n/a n/a 100% 2 hrs

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, 2, 3: exam duration is three hours per paper.
  • Papers 4(a) & 4(b): Exam duration is two 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.

Exam and interim assessment calendar 2018 for CAP1

Session Closing date Exam / assessment date Results date
Summer assessment - Management Accounting  20 December 2017  7 April 2018  18 May 2018
Summer exams 20 December 2017 29 May - 1 June 2018 13 July 2018
Autumn assessment - Management Accounting  20 July 2018  11 August 2018 (Dublin only)  31 August 2018
Autumn exams 20 July 2018 4-7 September 2018 12 October 2018

Exam timetable: CAP1 2018 summer session

Paper Subject Date Day Time
1 Finance 29 May 2018 Tuesday 9:30am - 12:30pm
2 Management Accounting 30 May 2018 Wednesday 9:30am - 12:30pm
3 Financial Accounting 31 May 2018 Thursday 9:30am - 12:30pm
4a Tax ROI & Tax NI 1 June 2018 Friday 10:00am - 12:00pm
4b Law ROI & Law NI 1 June 2018 Friday 2:00pm - 4:00pm

Exam timetable: CAP1 2018 autumn session

Paper Subject Date Day Time
1 Finance 4 Sept 2018 Tuesday 9:30am - 12:30pm
2 Management Accounting 5 Sept 2018 Wednesday 9:30am - 12:30pm
3 Financial Accounting 6 Sept 2018 Thursday 9:30am - 12:30pm
4a Tax ROI & Tax NI 7 Sept 2018 Friday 10:00am - 12:00pm
4b Law ROI & Tax NI 7 Sept 2018 Friday 2:00pm - 4:00pm

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:

two and a half
Paper Recommended Study Leave Exam Leave
Papers 1, 2, 3 five working days per subject one day (on day of exam) per subject
Papers 4(a), 4(b) three 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 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.

  • Deadline for requests: Tuesday 8 August 2017


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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