Cork Institute of Technology

Exemption criteria - Bachelor of Business (Hons) Accounting

To claim exemptions from any part of CA Proficiency 1 (CAP1), candidates must achieve a minimum of a 2.ii honours degree. A clear pass without compensation in all relevant subjects is required as well as a mark of not less than 50% in the specified modules. 

CAP 1 subjects College/university options required
Finance

FINA8008 Financial Risk Management
FINA8007 Advanced Financial Management
(Average of 50% over both modules with not less than 40% in either)

FINA7002 Financial Management 2 (40%+)
FINA7001 Financial Management 1 (40%+)

Management Accounting

ACCT8004 Strategic Management Accounting (50%+)
ACCT7002 Advanced Management Accounting (50%+)
ACCT7001 Management Accounting (40%+)
ACCT6004 Cost & Management Accounting (40%+)
ACCT6002 Cost Accounting (40%+)

Financial Accounting

ACCT7017 Single Entity Group Accounting (50%+)
ACCT7014 Financial Accounting Analysis (40%+)
ACCT7015 Company & Partnership Accounting (40%+)
ACCT6009 Financial Accounting (40%+)
ACCT6007 Fundamentals of Financial Accounting (40%+)

Taxation

ACCT7010 Corporation Tax & Capital Gains
ACCT7009 Income Tax
(Average of 50% over both modules with not less than 40% in either)

Law for Accountants

LEGS7011 Company Law – Capital
LEGS7001 Company Law Fundamentals
(Average of 50% over both modules with not less than 40% in either)

LEGS6002 Irish Civil Law (40%+)
LEGS6001 Irish Legal System 1 (40%+)


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