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University of Galway

Exemption criteria - Master of Accountancy

To claim exemptions from CA Proficiency 2 (CAP2), candidates must achieve the award of Master of Accountancy or Postgraduate Diploma in Professional Accounting; and a mark of not less than 50% in the key modules set out below. Exemptions are awarded on a subject-by-subject basis. The required experience for qualification will be dependent upon the number of exemptions secured. Details of criteria are available from the college.

CAP2 subjects	College/university options required
Auditing & Assurance	AY5116 Auditing I (Minimum 50%) AY5117 Auditing II (Minimum 50%)
Strategic Finance and Management Accounting	AY5140 Management Control for Sustainable Organizations (Minimum 50%) AY5103 Management Accounting (Minimum 50%) AY5104 Investment and Financing Decisions (Minimum 50%) AY5105 Corporate Finance (Minimum 50%)
Financial Reporting	AY5118 Advanced Financial Reporting I (Minimum 50%) AY5119 Advanced Financial Reporting II (Minimum 50%)
Taxation II	AY5100 Taxation I (Minimum 50%) AY5101 Taxation II (Minimum 50%)

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University of Galway

Exemption criteria - Master of Accountancy

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