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Exam info: CAP1 (CA Proficiency 1)

e-assessment main exam faqs
e-assessment cap1 exam faqs
STUDENT FAQs

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). Please note for the Law exam 25 marks (50%) is required to pass. 
The five subjects making up CAP1 level are:

1. Law for Accountants (ROI) (NI)
2. Finance
3. Management Accounting 
4. Financial Accounting
5. Taxation I (ROI) (NI)

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

For 2024-2025, 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% 2.5 hrs
Paper 3 Management Accounting n/a  n/a  100%  2.5 hrs
Paper 4 Financial Accounting 20% 90 min Double entry-book-keeping (DEBK) competence test 80% 2.5 hrs
Paper 5 Taxation I (ROI) and (NI) n/a n/a 100% 2.5 hrs

Number of attempts

Students may make a maximum of six attempts over three consecutive academic cycles.  The first sitting will normally be made at the summer session.  If a student does not present or defers a sitting, this sitting will be classified as a forfeited attempt.

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, for example 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 one working day 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.

 

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.

Have a query?

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