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University of Galway

Exemption criteria - Bachelor of Commerce in International Hotel Management

To claim exemptions from any part of CA Proficiency 1 (CAP1), candidates must achieve a minimum of a 2.ii honours degree. A clear pass (without compensation) in all relevant modules and the specific grade requirements in key modules as set out below. Details of criteria are available from the university.

CAP 1 subjects College/university options required
Finance SC3204 Business Finance (Minimum 50% Required)
Management Accounting AY321 Management Accounting II (Minimum 50% Required)
SC3222 Management Accounting I (Minimum 40% Required)
SC1120 Introduction to Management Accounting (Minimum 40% Required)
Financial Accounting AY326 International Financial Reporting III (Minimum 50% Required)
AY325 International Financial Reporting II (Minimum 40% Required)
SC3223 Financial Accounting 1 (Minimum 40% Required)
SC1119 Introduction to Financial Accounting (Minimum 40% Required)
Taxation AY319 Taxation II (Minimum 50% Required)
AY308 Taxation I (Minimum 40% Required)

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% in each module as set out below.

CAP 2 subjects College/university options required
Auditing and Assurance N/A
Strategic Finance and 
Management Accounting
 AY326 International Financial Reporting III (Minimum 50% required)
AY322 Management Accounting III (Minimum 50% required)
AY321 Management Accounting II (Minimum 50% required)
AY314 Business Finance II (Minimum 50% required)
SC3204 Business Finance (Minimum 50% Required)
SC3222 Management Accounting I (Minimum 50% Required)
SC1120 Introduction to Management Accounting (Minimum 50% Required)
Financial Reporting N/A 
Taxation II (ROI) N/A
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