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Atlantic Technological University (formerly Letterkenny IT)

Exemption criteria - Bachelor of Business (Hons) Accounting (4-year programme)

To claim exemptions from any part of CA Proficiency 1 (CAP1), candidates must achieve an overall minimum honours level of 2.ii or better, a clear pass without compensation, in all subjects of the degree with a mark of not less than 50% in the key modules set out below.

CAP 1 subjects College/university options required
Finance Business Finance
Advanced Management Accounting & Finance

As both of the above modules are taken in the same year–Average mark of 50% across both modules is required

Management Accounting & Finance (Minimum mark of 40% required)
Management Accounting Advanced Management Accounting & Finance (Minimum mark of 50% required)
Management Accounting 2 (Minimum mark of 40% required)
Management Accounting & Finance (Minimum mark of 40% required)
Financial Accounting Financial Reporting 2 (Minimum mark of 50% required)
Financial Reporting 1(Minimum mark of 40% required)
Financial & Cost Accounting (Minimum mark of 40% required)
Introduction to Accounting (Minimum mark of 40% required)
Taxation Capital Gains Tax & VAT (Minimum mark of 50% required)
Business Tax (Minimum mark of 40% required)
Law for Accountants Law for Business Environment
Company Law & Governance

As both of the above modules are taken in the same year–Average mark of 50% across both modules is required
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