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South East Technological University (formerly WIT)

Exemption criteria - BA (Honours) in Accounting

CAP1/CAP2

In a new initiative we are happy to inform you that as well as CAP1 exemptions this programme now qualifies for additional exemptions from CA Proficiency 2 (CAP2). To claim exemptions from any part of CA Proficiency 1 (CAP1), graduates require an overall minimum honours level of 2.ii or better, have a clear pass, without compensation in all relevant subjects of the degree with a mark of not less than 50% in the specified modules. 

CAP 1 subjects College/university options required
Finance Applied Finance (50%+)
Business Finance (40%+)
Management Accounting Intermediate Management Accounting 1 (50%+)
Management Accounting Techniques (40%+)
Costing (40%+)
Financial Accounting Advanced Financial Accounting (50%+)
Intermediate Financial Reporting 2 (40%+)
Intermediate Financial Reporting 1 (40%+)
Introduction to Financial Accounting 2 (40%+)
Introduction to Financial Accounting 1 (40%+)
Taxation Income Tax (40%+)
Taxation (50%+)
Law for Accountants Company Law 2 for Accountants (50%+)
Company Law 1 for Accountants (40%+)
Law for Accountants (40%+)

CAP2

To claim exemptions from any part of CA Proficiency 2 (CAP2), candidates must achieve a minimum of a 2.i honours degree and a mark of not less than 50% (without compensation) in each module as set out below.

CAP 2 subjects College/university options required
Audit and Assurance  Auditing 1 (50%)
Auditing 2 (50%) 
Strategic Finance and 
Management Accounting		 N/A
Financial Reporting
 N/A
Taxation II (ROI) N/A
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