Letterkenny Institute of Technology

Exemption criteria - Bachelor of Business Studies (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. Details of criteria are available from the college.

CAP 1 subjects College/university options required
Finance Cost Accounting(Minimum mark of 40% required)
Accountancy 2 (Minimum mark of 40% required)
Business Finance (Minimum mark of 50% required)
Advanced Management Accounting & Business Finance (Minimum mark of 50% required)
Management Accounting Cost Accounting (Minimum mark of 40% required)
Accountancy 2 (Minimum mark of 40% required)
Management Accounting 2 (Minimum mark of 40% required)
Advanced Management Accounting & Business Finance (Minimum mark of 50% required)
Financial Accounting Bookkeeping (Minimum mark of 40% required)
Financial Accounting (Minimum mark of 40% required)
Financial Reporting 1 (Minimum mark of 40% required)
Financial Reporting 2 (Minimum mark of 50% required)
Taxation Business Tax (Minimum mark of 40% required)
Capital Gains Tax & VAT (Minimum mark of 50% required)
Law for Accountants Business Law or Law for Business Environment (Minimum mark of 50% required)
Corporate Law & Governance (Minimum mark of 50% required)

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