Institute of Technology Sligo

Exemption Criteria - BA (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 mark of 50% in all relevant subjects is required and candidates must meet the criteria for individual subject exemptions. Candidates must have secured an average of 50% over both semesters  (provided the options are split in the same academic year).  Candidates must not score less than 40% in either semester in order to avail of the average.   Details of the criteria are available from the college.

CAP 1 Subjects College/University Options required


Finance 1

Finance 2

Management Accounting

Management Accounting Fundamentals 1

Management Accounting Fundamentals 2

Management Accounting Planning, Control & Decision Making 1

Management Accounting Planning, Control & Decision Making 2

Strategic Management Accounting 1

Strategic Management Accounting 2

Financial Accounting

Financial Reporting 1

Financial Reporting 2

Financial Reporting 3

Financial Reporting 4

Financial Reporting 5

Financial Reporting 6


Taxation 1

Taxation 2

Law for Accountants

Business Law for Accountants 1

Business Law for Accountants 2

Foundations of Company Law and Governance

Company Law and Partnership Law