Transition to Chartered Accountants Ireland
Foundation/Professional Level
Please refer to the table below to see which subjects you wll need to complete on the Chartered Accountants Ireland syllabus.
If you are exempt or have passed any of the identified subjects, you will only have to complete the remaining subjects.
CPA Ireland syllabus |
Chartered Accountants Ireland syllabus |
CPA Ireland Foundational Level |
CA Proficiency 1 (CAP 1) |
Financial Accounting |
CAP1 Financial Accounting |
Management Accounting |
CAP1 Management Accounting |
Taxation |
CAP1 Taxation |
|
CAP1 Law and Finance (see below) |
Management Fundamentals |
N/A |
|
|
CPA Ireland Professional Level |
CA Proficiency 2 (CAP 2)
|
Financial Reporting |
CAP2 Financial Reporting |
Performance Management |
CAP2 Strategic Finance & Management Accounting |
Advanced Taxation |
CAP2 Tax |
Corporate Law |
CAP 1 Law
|
Audit and Assurance |
CAP2 Audit and Assurance |
Managerial Finance |
CAP1 Finance |
Strategic Level
Option 1: You can register as a student of Chartered Accountants Ireland but continue your Strategic Level examinations in accordance with the CPA Ireland education rules and procedures. It is envisaged that CPA Ireland Strategic Level students will have up to 3 years to complete their CPA Ireland examinations from the date on which they first registered for such exams with CPA Ireland. Once confirmed, this period will be communicated to students prior to the Amalgamation.
Option 2: You can register as a student of Chartered Accountants Ireland and sit your Strategic Level examinations as FAE examinations under the Chartered Accountants Ireland system. Students who elect to sit their examinations under Option 2 will be required to complete their examinations in accordance with Chartered Accountants Ireland rules (i.e., students will have 3 attempts to pass the FAE’s over 3 consecutive academic cycles).
Upon completing their studies and the required experience requirements under Option 1 or Option 2 above, Strategic Level students will be eligible to apply for Associate membership of Chartered Accountants Ireland.
All students will be required to register with Chartered Accountants Ireland within three months of the amalgamation date and to accept the Chartered Accountants Ireland bye-laws and exam regulations. You will also be required to enrol on your CAP1, CAP2 or FAE courses.
All exemptions granted by CPA Ireland and examination passes achieved on the CPA Ireland system will be recognised by Chartered Accountants Ireland.