Waterford 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 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

Decision Making

Performance Measurement

Financial Accounting

Basic Financial Accounting

Financial Accounting

Financial Reporting

Applied Financial Reporting

Advanced Financial Reporting


Income Tax


Law for Accountants

Introduction to Business Law

Business Law

Company Law 1

Company Law 2