The topics covered in the syllabus are mapped on the competency statement which you can find using the link below. With the cumulative principle, some topics in CAP2 expand upon CAP1 knowledge and some subject areas will be carried into FAE.
Students enrolling on to CAP2 will have the choice of enrolling on two or four subjects. If a student has one and a half subjects (or less) outstanding at CAP1 there is a bridging option which combines the remaining CAP1 subjects with CAP2 Audit and Tax.
If a student has exemptions and joins the Institute at this level it is their responsibility to ensure they are fully conversant with topics carried forward. The CAP1 competency statement, most recent exam papers and examiner reports and recordings are available on our website.