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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%+)
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	N/A
Strategic Finance & Management Accounting	N/A
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%+)