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Home / Becoming a student / Apply / Exemptions guide / ITCBAAPT

South East Technological University (formerly Carlow IT)

Exemption criteria - Bachelor of Arts (Honours) in Accounting (Part-Time)

To claim exemptions from any part of CA Proficiency 1 (CAP1), graduates require an overall minimum honours level of 2.ii honours or better, have a clear pass, without compensation in all subjects and the specific grade requirements in key modules as set out below.

CAP 1 subjects	College/university options required
Finance	BUSS C3R11 Advanced Corporate Finance 2 (50%+) FNCE C3R07 Advanced Corporate Finance 1 (40%+) FNCE C2R08 Corporate Finance in Accounting (40%+)
Management Accounting	ACCT C3R03 Advanced Management Accounting (50%+) ACCT C3R01 Management Accounting 2 (40%+) ACCT C2R06 Management Accounting 1 (40%+) ACCT C2R05 Cost Accounting (40%+)
Financial Accounting	FNCE C2R07 Financial Reporting 2 (50%+) ACCT C2R04 Financial Reporting 1 (40%+) FOUN C1R01 Fundamental Financial Accounting 2 (40%+) ACCT C1R02 Fundamental Financial Accounting 1 (40%+)
Taxation	BUSS C3R10 Capital Taxes and Succession (50%+) TAXS C3R01 Corporation Tax (40%+) BUSS C2R13 Business Tax for Self-Employed and VAT (40%+) TAXS C2R01 Income Tax (40%+)

To claim an exemption from Law, graduates require an overall minimum honours level of 2.ii honours or better, have a clear pass, without compensation in all subjects and the specific grade requirements in key modules as set out below. Law for Accountants must be passed before enrolment onto the FAE programme.

Module	College/university options required
Law for Accountants	LAWS C2R24 Commercial/Corporate Law for Accountants 2 (50%+) LAWS C2R23 Commercial/Corporate Law for Accountants 1 (40%+) LAWS C1R18 Accounting Law 2 (40%+) LAWS C1R17 Accounting Law 1 (40%+)

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
Auditing & Assurance	Not Awarded
Strategic Finance & Management Accounting	Not Awarded
Financial Reporting	ACCT C3R02 Advanced Financial Reporting 2 (50%+) FNCE C3R06 Advanced Financial Reporting 1 (50%+) FNCE C2R07 Financial Reporting 2 (50%+) ACCT C2R04 Financial Reporting 1 (50%+)
Taxation II ROI	TAXS C2R01 Income Tax (50%+) BUSS C2R13 Business Tax for Self-Employed and VAT (50%+) TAXS C3R01 Corporation Tax (50%+) BUSS C3R10 Capital Taxes and Succession (50%+)