National University of Ireland NUI Galway

Exemption criteria - Bachelor of Commerce

To claim exemptions from any part of CA Proficiency 1 (CAP1), candidates must achieve a minimum of a 2.ii honours degree. Candidates must meet the criteria and have a clear pass without compensation in all relevant college options in order to qualify for individual subject exemptions. Details of criteria are available from the university.

CAP 1 subjects College/university options required
Finance AY208 Business Finance 1
Management Accounting AY207 Management Accounting I
AY321 Management Accounting II
AY102 Accounting (From 2012 this module has been replaced by the following two semesterised modules and both are required for the purposes of the exemption: AY104 Introduction to Management Accounting and AY105 Introduction to Financial Accounting)
Financial Accounting AY206 Financial Accounting I or AY209 International Financial Accounting 1
AY305 Financial Accounting II OR AY325 International Financial Reporting II
AY309 Financial Accounting III OR AY326 International Financial Reporting III
AY102 Accounting (From 2012 this module has been replaced by the following two semesterised modules and both are required for the purposes of the exemption: AY104 Introduction to Management Accounting and AY105 Introduction to Financial Accounting)
Taxation AY308 Tax I
AY319 Tax II
Law for Accountants LW190 Business Law I and LW290 Business Law II (or LW160 Business Law) and LW423 Advanced Business Law
or
LW190 Business Law I and LW290 Business Law II and LW377 Company Law 1 and LW378 Company Law 2

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