Overview: CAP1

CAP1 is our first year programme and provides the essential foundation knowledge in the key areas that underpins the work of chartered accountants. With the cumulative principle, what is learned at CAP1 will be expanded on in CAP2.


The topics covered in the syllabus are mapped on the competency statement, which you can find under recommended downloads below. With the cumulative principle, what you learn at CAP1 will be expanded in CAP2 and FAE.

Before enrolling onto CAP1 students are required to complete the exemption process. Depending on your undergraduate degree you may have covered some of this material and could be eligible to gain exemptions.

CAP1 syllabus (subjects)
Financial Accounting
Management Accounting
Tax (ROI/NI)
Law (ROI/NI)


CAP1 has seven different timetables running in the Belfast, Cork, Galway and Dublin centres; these timetables can be seen on the student portal. The Distance programme is available in Dublin, Galway and Belfast, for more information on the Distance programme, please go to the Overview: Distance Programmes page.

The harmonisation of materials ensures that all centres deliver the same content; this comes in the form of class slides, question banks and online recordings. These are all tracked in a Learning Journal, which breaks down the syllabus into sessions and parts, and allows students to track their progress throughout the academic year. A link to the Learning Journal can be found below.


CAP1 comprises three full papers (Finance, Management Accounting and Financial Accounting) and two half papers. In order to pass each paper the students must get 50/100; as Tax and Law are considered half subjects, students must score 25/50 in each. There are also two interim assessments - one for Financial Accounting and one for Management Accounting.

Key dates: CAP1

Dates What's happening
13 October 2017 Publication of CAP1 autumn 2016/17 exam results
20 October 2017 Closing date for applications for CAP1 autumn 2016/17 information and appeals schemes
03 November 2017 Closing date for receipt of training contracts
07 November 2017 - 27 January 2018 First window for the CAP1 DEBK interim assessment
29 January 2018 Closing date for CAP1 summer 2017 /18 exams
24 February 2018 CAP1 mock exams (Finance & Management Accounting)
27 February - 07 April 2018 Second window for the CAP1 DEBK interim assessment
03 March 2018 CAP1 mock exams continued (Financial Accounting, Law for Accountants & Taxation)
07 April 2018 CAP1 Management Accounting interim assessment
29 May - 01 Jun 2018 CAP1 summer 2017/18 exams
13 July 2018 Publication of CAP1 summer 2017/18 exam results
20 July 2018 Closing date for applications for CAP1 summer 2017/18 information and appeals schemes
20 July 2018 Closing date for CAP1 autumn 2017/18 exams
24 July - 04 August 2018 Autumn re-sit window for the CAP1 DEBK interim assessment
04 September - 07September 2018 CAP1 autumn 2017/18 exams

Booklist: CAP1

Book names ISBNs

CAP1 Finance

Finance: Theory and Practice 3 ed by Ward

CAP1 Finance Toolkit



CAP1 Management Accounting

Managerial Accounting 3 ed by Clarke


CAP1 Financial Accounting

An Introduction to Financial Accounting by D'Arcy

Financial Accounting Toolkit

Double Entry Book Keeping Toolkit




CAP1 Taxation ROI/NI

CAP1 Taxation (ROI) 2017 2018

CAP1 Taxation (ROI) Toolkit 2017 2018

CAP1 Taxation (NI) 2017 2018

CAP1 Taxation (NI) Toolkit 2017 2018






An Introduction to Business Law 2 ed by McDonnell

An Introduction to Business Law (NI) by Sturgeon 2 ed



We are experiencing a delay in book distribution and thank you for your patience. If you are in a training contract in a small to medium size firm your books will be delivered directly to your firm. If you are not in a training contract our distributor will contact you once your enrolment is complete and ask you for your preferred delivery address.

If you are sending an email please include your student number in the title of the email.

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