Institute of Technology Sligo

Exemption Criteria - BBS (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 final examination in each of the subject areas.  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 other semesters 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 & 2

Management Accounting

Management Accounting Principles 1 & 2

Management Accounting Planning Control and Decision Making 1 & 2

Strategic Management Accounting 1 & 2

Financial Accounting

Financial Accounting 1 to 8


Taxation 1 & 2

Law for Accountants

Business Law for Accountants 1 & 2

Foundations of Company Law & Governance

Company Law & Partnership Law

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