| CAP 1 subjects |
College/university options required |
| Finance |
BUSS C3321 Advanced Corporate Finance 2 (50%+)
MGMT C3313 Advanced Corporate Finance 1 (40%+)
FNCE C2315 Corporate Finance in Accounting (40%+) |
| Management Accounting |
ACCT C3310 Advanced Management Accounting (50%+)
ACCT C3308 Management Accounting 2 (40%+)
ACCT C2318 Management Accounting 1 (40%+)
ACCT C2317 Cost Accounting (40%+) |
| Financial Accounting |
BUSS C2317 Financial Reporting 2 (50%+)
ACCT C2316 Financial Reporting 1 (40%+)
FOUN C1301 Fundamental Financial Accounting 2 (40%+)
ACCT C1321 Fundamental Financial Accounting 1 (40%+)
|
| Taxation |
BUSS C3320 Capital Taxes and Succession (50%+)
TAXS C3303 Corporation Tax (40%+)
BUSS C2318 Business Tax for Self-Employed and VAT (40%+)
TAXS C2302 Income Tax (40%+) |
To claim an exemption from Law, graduates require an overall minimum honours level of 2.ii honours or better, have a clear pass, without compensation in all subjects and the specific grade requirements in key modules as set out below. Law for Accountants must be passed before enrolment onto the FAE programme.
| Module |
College/university options required |
| Law for Accountants |
LAWS C2350 Commercial/Corporate Law for Accountants 2 (50%+)
LAWS C2348 Commercial/Corporate Law for Accountants 1 (40%+)
LAWS C1316 Accounting Law 2 (40%+)
LAWS C1315 Accounting Law 1 (40%+) |
To claim exemptions from any part of CA Proficiency 2 (CAP2), candidates must achieve a minimum of a 2.i honours degree and a mark of not less than 50% (without compensation) in each module as set out below.
| CAP 2 subjects |
College/university options required |
| Auditing & Assurance |
Not Awarded |
Strategic Finance
& Management Accounting |
Not Awarded |
| Financial Reporting |
ACCT C3309 Advanced Financial Reporting 2 (50%+)
FNCE C3312 Advanced Financial Reporting 1 (50%+)
BUSS C2317 Financial Reporting 2 (50%+)
ACCT C2316 Financial Reporting 1 (50%+) |
| Taxation II ROI |
TAXS C2302 Income Tax (50%+)
BUSS C2318 Business Tax for Self-Employed and VAT (50%+)
TAXS C3303 Corporation Tax (50%+)
BUSS C3320 Capital Taxes and Succession (50%+)
|