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Exemptions guide/
ITSBAA

Atlantic Technological University (formerly IT 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	Finance 1 Finance 2 (Average of 50% with not less than 40% in each module)
Management Accounting	Management Accounting Fundamentals 1 (Minimum 40%) Management Accounting Fundamentals 2 (Minimum 40%) Management Accounting Planning, Control & Decision Making 1 (Minimum 40%) Management Accounting Planning, Control & Decision Making 2 (Minimum 40%) Strategic Management Accounting 1 Strategic Management Accounting 2 (Average of 50% with not less than 40% in each module)
Financial Accounting	Financial Reporting 1 (Minimum 40%) Financial Reporting 2 (Minimum 40%) Financial Reporting 3 (Minimum 40%) Financial Reporting 4 (Minimum 40%) Financial Reporting 5 Financial Reporting 6 (Average of 50% with not less than 40% in each module)
Taxation	Taxation 1 Taxation 2 (Average of 50% with not less than 40% in each module)
Law for Accountants	Business Law for Accountants 1 (Minimum 40%) Business Law for Accountants 2 (Minimum 40%) Foundations of Company Law and Governance Company Law and Partnership Law (Average of 50% with not less than 40% in each module)