Exam info: CAP2 (CA Proficiency 2)

CAP2 Summer 2018 exam results

CAP2 Summer 2018 exam results - what to expect on results day

CAP2 2018 Summer results will be available online on your student portal from 8am on Friday 17 August 2018. 

Staff will be on hand from 8am to 4pm to answer any queries you may have on 01-5233926.

All students will receive their results letter on their student portal, this will include the percentage mark for each paper sat and an overall Pass or Fail result per paper.

All CAP2 papers are marked out of 100. 

Audit, Strategic Finance and Management Accounting and the Financial Reporting papers include an Interim Assessment and this mark is included in the final result.

The interim assessment 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 CAP2 Autumn is 2-6 October 2018.

Appeals & Information Scheme – close of business Friday 24 August 2018.

Repeating the Audit, SFMA and/or FR interim assessments – close of business Friday 24 August 2018  no late applications will be accepted under any circumstances.

CAP2 Autumn Exam Enrolment – Friday 17 August - close of business Friday 31 August 2018.  Students must enrol themselves through their student portal and no late applications will be accepted under any circumstances.

Resit fees
The cost to resit each CAP2 exam paper is €115/£99 and is payable upon enrolment.

A step by step guide on how to access your exam results and results letter is attached below:

CAP2 autumn revision course

Students who are unsuccessful at CAP2 are invited to attend a revision course.  For further details please click here

CAP2 Autumn 2018 SFMA interim assessment - pre-seen material


CAP2 Autumn 2018 Audit interim assessment - shortlist of examinable topics

CAP2 Autumn 2017 results - statistics

Exam enrolment for CAP2

Students on an educational program for CAP2 will automatically be enrolled for their first sitting of the CAP2 exams.

Students needing to repeat an exam at CAP2 will need to enrol on the exam through our website.

Students need to be aware that late exam enrolments are not permitted once the closing date for exam entry has passed.

Reciprocal Exam Enrolment

Students wishing to sit CAP2 Taxation examinations as a reciprocal student will need to request an application form from the Examinations department.

Please click here to contact the CAP2 Exam Executive to request an application form

Assessment at CAP2

Assessment at CAP2 will continue with a blend of interim assessment and traditional examinations.  As in CAP1, an overall mark of 50% will be required to pass each paper (combination of interim assessment and examination).  Candidates are advised to consult the relevant examinations publications for specific regulations governing the operation of interim assessment and examinations.

The examination papers at CAP2 will be of three and a half hours duration and include a compulsory case study element.  All examinations at CAP2, except for Taxation II, will be on a full open book basis (as per table below).

A modular approach is available at CAP2 (whereby students may sit two subjects at a time, rather than take all four subjects together). Please refer to the relevant examinations publications for specific regulations in this regard.

Paper Subject Interim assessment Examination
Weight Description Weight Description
Paper 1 Audit & Assurance 15% Practical audit assignment 85% three and a half hour exam paper (open book)
Paper 2 Strategic Finance & Management Accounting 15% Assignment based on pre-seen material and some personal research 85% three and a half hour exam paper (open book)
Paper 3 Financial Reporting 10% n/a 90% three and a half hour exam paper (open book)
Paper 4 Taxation II n/a n/a 100% three and a half hour exam paper (closed book)

Exam results

The results for the CAP2 exams and interim assessments will be published on the Exam Results page in the Student Centre area.

Recommended downloads: CAP2

Exam and interim assessment: calendar and timetables for CAP2

  • Papers 1, 2, 3, 4: Exam duration is three and a half hours per paper.
  • In the Tax paper, candidates may choose to sit either the Republic of Ireland (ROI) or the Northern Ireland (NI) version of the paper.

Exam and interim assessment calendar 2018 for CAP2

Session Closing date Examination held Results date
Summer assessment - Strategic Finance and Management Accounting 20 December 2017  13 January 2018  23 February 2018
Summer assessment - Financial Reporting 20 December 2017  13 January 2018  23 February 2018
Summer assessment - Auditing and Assurance 20 December 2017  7 April 2018  18 May 2018
Summer exam 20 December 2017  26-29 June 2018  17 August 2018
Autumn assessment:
Financial Reporting
 24 August 2018 1 September 2018  28 September 2018
Autumn assessment:
Audit & Assurance
 24 August 2018 1 September 2018 28 September 2018
Autumn assessment:
Strategic Finance & Management Accounting
24 August 2018 1 September 2018 28 September 2018
Autumn exam 24 August 2018 2-5 October 2018 9 November 2018

Exam timetable: CAP2 2018 Autumn session

Paper Subject Date Day Time
4 Tax ROI & Tax NI 2 October 2018 Tuesday 9:30am - 1:20pm
1 Audit & Assurance 3 October 2018 Wednesday 9:30am - 1:20pm
2 Strategic Finance & Management Accounting 4 October 2018 Thursday 9:30am - 1:20pm
3 Financial Reporting 5 October 2018 Friday 9:30am - 1:20pm

Interim assessment timetable: CAP2 2018 autumn session (Dublin ONLY)

Subject Date Day Time
Strategice Finance and Management Accounting 1 Sept 2018 Saturday 10:00am - 11:30am
Financial Reporting 1 Sept 2018 Saturday 12:30pm - 2:00pm
Auditing and Assurance 1 Sept 2018 Saturday 3:00pm - 4:30pm

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 CAP2 exams:

Paper Recommended study leave Exam leave
Papers 1, 2, 3, 4 seven and a half 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 changes: Monday 22 May 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 not 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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