1. How can I ensure that my new students have applied for their exemptions?

   Prior to enrolment onto a Chartered Accountants Ireland course programme all students must clear their eligibility/exemptions. Students who have completed the application process can download a letter confirming their eligibility/exemptions status from Chartered Accountants Ireland. You should request that your new students provide this letter to you. Find out more details on applying for exemptions and the list of accredited programmes.

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2. What terms and conditions should be agreed between the training organisation and the student in advance of registering the training contract?

   It should be noted that the training contract is not intended for use as an employment contract. The separately issued employment contract should specify the following:

   • Training allowances during the term of the contract and provision for their review
   • Payment of education expenses (see question below 3)
   • Study leave and conditions relating to the timing and format of study leave (see question 8 below)
   • Policy related to the payment and timing of increments for examination success (see question 9 below)
   • Number of examination attempts permitted by the firm to the student
   • Modular approach to examinations
   • Annual Leave
   • Overtime - policies regarding payment of same or option for time off in lieu for private study
   • Maintenance of the Training & Development Log (TDL) and review of experience (see question 10 below)

   This is not an exhaustive list and any other items which the firm deems necessary should be dealt with in the terms and conditions of employment.

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3. What student fees are incurred by the training organisation?

   In accordance with the Training Package the training organisation is required to pay education expenses relating to first attempt students only. Chartered Accountants Ireland single education fee incorporates:

   • Exemption fee
   • First attempt course fee
   • First attempt exam fee
   • Registration fee
   • Ebooks (CAP1), textbooks (CAP2 & FAE) and course materials

   The 2026/2027 course enrolment fees are:

   • CAP1: €446/£308 per subject
   • CAP1: €2230/£1540 all subjects
   • Law: €446/£308 per subject
   • CAP2: €1688/£1146 per module
   • CAP2: €3376/£2292 all subjects
   • FAE: €4615/£3137 

   Repayment of fees

   In the event of a student transferring or terminating the training contract before the normal expiry date of said contract, the firm may, in accordance with the terms of the training contract, request the student to repay such proportion of education fees as may have been incurred by the firm on his/her behalf.

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4. What is the refund policy for course fees in 2026/2027?

   For classic enrolment:

   If you withdraw from the course before 31 October 2026, we will provide a full refund/credit less €100/£70 for administration costs, provided we receive the CAP2/FAE textbooks back in a saleable condition no later than 6 November 2026 and the student has filled out the cancellation form. You will not be eligible for a refund/credit if you decide to withdraw from the course programme from 1 January 2027.

   Programme	Full refund/credit less €100/£70	50% refund
   CAP1, CAP2, FAE	Withdrawal by 31 October 2026 with return of books	Withdrawal by 31 December 2026

    

   For modular enrolment:

   Programme	Full refund/credit less €100/£70	50% refund
   CAP1
   Autumn	Withdrawal by 20 July 2026 with return of books	Withdrawal by 3 August 2026
   Winter	Withdrawal by 2 November 2026 with return of books	Withdrawal by 16 November 2026
   Summer	Withdrawal by 15 March 2027 with return of books	Withdrawal by 29 March 2027
   CAP2
   Autumn	Withdrawal by 29 July 2026 with return of books	Withdrawal by 12 August 2026
   Winter	Withdrawal by 2 November 2026 with return of books	Withdrawal by 16 November 2026
   Summer	Withdrawal by 19 April 2027 with return of books	Withdrawal by 3 May 2027

    

   The training firm must ensure that a completed termination/transfer of training contract form is issued to Chartered Accountants Ireland when a training contract is ended prior to the normal expiry date. Any queries in this regard should be addressed to studentqueries@charteredaccountants.ie.

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5. How do students receive the course textbooks?

   All student textbooks will be delivered to the home address provided. Students will have the opportunity to change the delivery address to an alternative/more suitable address in advance of dispatch if they wish. We do not issue hardcopy CAP1 textbooks. CAP1 textbooks will be available as Ebooks on our Learning Hub platform. 

   Repeat students

   Textbooks are not provided to repeat students on their second or later attempt at CAP 1, CAP 2 and FAE. Students who are not enrolled on the course programme but are repeating examinations can purchase the student textbooks from the Chartered Accountants Ireland online shop.

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6. Can the student change FAE Elective after enrolment?

   First attempt students

   Once your enrolment selection has been submitted, changes in elective cannot be facilitated.  

   Repeat students

   Students who fail their FAE Elective and opt 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 the 14 December 2026 closing date accompanied by the relevant fees. Please note that in this instance it is not necessary to submit a separate examination entry form in respect of the elective re-sit.

   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. Please email studentqueries@charteredaccountants.ie for an FAE elective enrolment form. 

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7. How do students register for examinations and interim assessments?

   First attempt examinations

   First attempt candidates for CAP1 and CAP2 who have enrolled on the course programme will be automatically entered for the first session of examinations in that academic year. Such candidates will have an opportunity to amend the examination session subsequent to receiving the provisional exam notice (issued circa 4-5 weeks before the actual examination). FAE candidates must sit the first attempt in the summer sitting.

   Repeat examinations

   Students on their second or later attempt at CAP1, CAP2 or FAE are required to register for the examination and interim assessments online through their student portal before the closing date. The examination fee is payable as part of the online registration 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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8. 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 :

   CAP1 [first attempts only]

   • 24 working days to be allocated pro rata as follows:
   • 5 Days for each: Finance, Management Accounting, Financial Accounting and Taxation
   • 4 exam leave days (1 for each end-of-year exam day)

   CAP2 [first attempts only]

   • 32 working days to be allocated pro rate as follows: 
   • 1 exam leave day per subject
   • 7 working days per module

   Law [first attempts only]

   • 1 working day to be allocated for the Law exam

   FAE [first attempts only]

   • 27 working days to be allocated as follows:
   • 25 working days (FAE Core and elective)
   • 2 exam leave days

   Pro-rata allocation does not apply as it is not permitted to split FAE Core and FAE Elective.

   Study leave for repeat examinations

   One examination leave day only for each day of examinations (excluding Interim Assessment resits). Further information on study leave can be accessed from the Training Package.

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9. What is the policy for paying increments?

   Firms should agree their policy on the payment of increments following examination success with the student at the time of contract registration and must be paid as part of the training contract agreement. Suggested minimum increments are included in the Training Package for firms. The timing of the payment of such increments should be agreed as part of the terms and conditions of employment. The exam increment, of course, is additional to the normal recommended annual competence review of all payments to students.

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10. What happens if one of my students needs to defer an examination attempt?

    Where candidates wish to defer an examination attempt, this deferral will need to be actioned by the training firm via the Training Partner account before the required deadline.
    
    • Applications up to the issuing of the provisional exam notice (usually circa 4 – 6 weeks before an examination): No charge attached.
    • Deferrals after the issuing of examination notifications may attract a full examination fee for the revised attempt. Very exceptional or extenuating circumstances will be reviewed on a case by case basis.
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11. How often should the approver review the Training & Development Log (TDL)?

    Trainees should create a general Work Experience Record (WER), optimally covering a six-month period (maximum) and maintain this over the period, recording all relevant competencies, based on work activities completed. Trainees should also record, where appropriate, separate audit experience records, appropriate to their jurisdiction. This is for the purposes of the Audit Qualification. Trainees should schedule a joint review with their approver, for the purposes of reviewing the WER and – where appropriate – any associated audit records. Joint reviews need to take place twice per year at a minimum. Should further work be required on any records, the approver can return the records with feedback points. Both parties should agree a timetable of regular contact and review, in order to avoid any accumulation of experience for review.  
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12. How to terminate/transfer the training contract?

    As both processes only arise in exceptional circumstances you should make contact with Chartered Accountants Ireland to discuss the formalities involved. You will find some initial guidelines here . 

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13. What happens to a trainee's Training & Development Log (TDL) if the training contract is terminated/transferred?

    In the event of a training contract being terminated or transferred, it is imperative that all relevant experience is recorded in a trainees TDL and all experience is reviewed by the approver before the trainee leaves.

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14. What are the key dates for 2026/27?

    You can see a list of all the dates on the key dates page.

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More information

For more information on course locations, enrolment, application for reasonable accommodations and other course information can be accessed from the current student section of the website.

Contact us

If you have any queries, please contact student services directly.

Tel : +353 1 523 3929
Email: studentqueries@charteredaccountants.ie