Waterford Institute of Technology

Exemption Criteria - BA (Hons) Accounting

To claim exemptions from any part of CA Proficiency 1 (CAP1), candidates must achieve a minimum of a 2.ii honours degree. A mark of 50% in all relevant subjects is required and candidates must meet the criteria for individual subject exemptions. Details of criteria are available from the college.

CAP 1 Subjects College/University Options Required


Business Finance

Applied Finance

Management Accounting

Cost Accounting

Management Accounting Techniques

Management Accounting Decision Making

Management Accounting Performance Measurement

Advanced Management Accounting

Financial Accounting

Basic Financial Accounting

Financial Accounting

Financial Reporting

Applied Financial Reporting

Advanced Financial Accounting


Income Tax


Law for Accountants

Law for Accountants

Company Law1

Company Law 2

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