Employer's FAQs

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 can apply for exemptions anytime from 1 April to end of July each year. Students who have completed the application process will be provided with a letter confirming their status from Chartered Accountants Ireland. You should request that your new students provide this letter to you. Further details on applying for exemptions along with a complete list of accredited programmes can be found through the following link:

Exemptions Information    

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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 CA Diary 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

- 1st attempt course fee

- 1st attempt exam fee

- Registration fee

- Student text books and course materials


- The 2016/17 course enrolment fees are:    


- €420/£290 Per Subject

- €2100/£1450 All Subjects


- €1590/ £1080 Per Module

- €3180/ £2160 All Subjects


- €4350/ £2955   

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. 

The training package document is available here

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4. What is the refund policy for course fees in 2016/2017? 

If the student withdraws from the course programme during October 2016
A full refund less €100/£70 for administration costs will be provided should the student withdraw from the course programme before 31st October 2016. The student will be required to return all textbooks in a saleable condition.

If the student withdraws from the programme between November and December 2016
A refund of 50% of the course fee will be provided should the student withdraw from the course programme before 31st December 2016.

If the student withdraws from the course programme after 31 December 2016
Should the student decide to withdraw from the course programme from 1st January 2017, the training organisation will not be eligible for a refund from Chartered Accountants Ireland.  A refund may be requested from the student in accordance with the terms and conditions of employment. 

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?

Students Training in Contract
Textbooks will be delivered directly to the firm address within 10 days of enrolment.

Students Training in Contract (Larger Firms)
Students who are in training contract with one of the larger firms are required to collect the books at one of the book collection days. Several collection dates are arranged for participating firms throughout the year. These take place in the evening or on Saturday mornings. Students of participating firms will be provided with advanced notification of these dates.

Repeat Students
Books 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 textbooks from the Chartered Accountants Ireland online bookstore available through the link below:
Online Bookstore  

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6. Can the student change FAE Elective after enrolment? 

First Attempt Students
While all students should do adequate research to ensure that they are enrolling on the most appropriate elective subject, we realise that from time to time students may wish to amend their enrolment.  Students who enrol on the first attempt FAE programme have until 31st October 2016 to change their elective. Students are required to email any such request to studentqueries@charteredaccountants.ie. Any change of elective will incur the cost of the additional course material provided. To allow for effective course planning it is not possible to facilitate applications to change elective after the closing date.

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 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. 

For a summary of each elective and factors that should influence each student’s decision, please download the article below.

FAE Elective – Which to Choose?

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. 

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

First attempt examinations
First attempt candidates who have enrolled on the course programme will be automatically entered for the first session of the examinations and interim assessments in that academic year. Such candidates will have an opportunity to amend the examination venue/session subsequent to receiving the provisional notification of examination sitting (issued circa 4-5 weeks before the actual examination). Please note, first attempt candidates are not required to submit a separate examination entry form. 

Repeat examinations
Students on their second or later attempt at CAP1, CAP2 or FAE are required to register for the examinations and interim assessments by submitting an examination entry form before the closing date accompanied by the relevant fees. Examination entry forms are available on the student section of Chartered Accountants Ireland website.

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 submit a separate examination entry form for the elective. Students re-sitting core and/or elective who are not enrolled to the main programme must submit the appropriate repeat examination entry form. 

Examination Regulations
The examination regulations can be accessed here  

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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 :


- Papers 1, 2 & 3 - 1 week per subject plus examination days

- Papers 4(a) & 4(b) - 2.5 days per subject plus examination days


- 6 weeks for CAP 2 (all modules) plus examination days or

- 3 weeks per module if taken on a modular basis plus examination days


- 7 weeks plus examination days 

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. 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. 

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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 they should apply directly to the relevant examination executive with the details of the request.  

-Applications up to the issuing of “preliminary notifications” (usually circa 4 – 6 weeks before an examination):  No charge attached.

- Deferrals between the response time for Preliminary Notifications and the issuing of Final Notifications (usually circa 2 weeks before an examination): An administration fee will be charged (charge available on application to Examinations’ Department).

- Deferrals after the issuing of Final 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 Mentor review the CA Diary?
Regular review of experience as documented in the CA Diary of Professional Development should occur between the student and mentor to ensure the acquisition of the required competencies for membership and early recognition of any deficiencies which may arise. The diary entries should be reviewed every six months by the student's mentor. Further information about the CA Diary can be accessed in the Training Regulations document which is available here

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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.  

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13. What are the key dates for 2016?

A complete list of key dates for 2016 is available below :  

Key Dates 2016  

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14. Contact Us
For any queries, please contact Student Services directly at:

- Phone : +353 (1) 523 3929

- Email: studentqueries@charteredaccountants.ie 

- Facebook : Chartered Accountants Ireland Students

- Twitter : CAIStudents

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15. Further Information
Further information in relation to:

- Course locations

- Enrolment Regulations

- Application for Reasonable Accommodations

and other course information can be accessed from the Important Student Information section of the website.  

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