Limerick Institute of Technology

Exemption Criteria - Bachelor of Business Studies in Accounting & Finance

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. Details of criteria are available from the college.

CAP 1 Subjects College/University Options Required


Financial Management (Minimum mark of 50% required)

Corporate Governance (Minimum mark of 50% required)

Management Accounting  (Minimum mark of 40% required)

Management Accounting

Management Accounting & Oper / Research (Minimum mark of 50% required)

Management Accounting (Minimum mark of 40% required)

Cost Accounting (Minimum mark of 40% required)

Financial Accounting

Financial Reporting (Minimum mark of 50% required)

Financial Accounting 1,2 and 3 (Minimum mark of 40% required per subject)


Tax Planning (Minimum mark of 50% required)

Taxation (Minimum mark of 40% required)

Law for Accountants

Company Law (Minimum mark of 50% required)

Law & Business (Minimum mark of 40% required)

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