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Accounting Exemptions for Graduates of Law & Accounting

There are numerous exemptions granted to those who hold an honours bachelor’s degree in Law & Accounting from bodies such as Chartered Accountants Ireland (CAI), the Association of Chartered Certified Accountants (ACCA), the Institute of Certified Public Accountants in Ireland (CPA), the Chartered Institute of Management Accountants in Ireland (CIMA), and the Institute of Taxation in Ireland (ITI).

Exemptions are granted to students who hold an honours bachelor’s degree in Law & Accounting as follows:

Logo for the Chartered Accountants Ireland

Chartered Accountants Ireland

CA Proficiency 1 (CAP1): Graduates with a minimum 2.2 award will, under certain conditions, be exempt from CAP 1.
CA Proficiency 2 (CAP2): No exemption
Final Admitting Exam (FAE): No exemption

Association of Chartered Certified Accountants

Association of Chartered Certified Accountants logoFundamentals: Exempt from 7 out of 14 papers
Professional: No exemption

Institute of Certified Public Accountants in Ireland

Logo for the Certified Public Accountants Ireland AssociationFoundation 1: Exempt from all 3 papers
Foundation 2: Exempt from all 4 papers
Professional 1: Exempt from 2 out of 6 papers
Professional 2: No exemption

Chartered Institute of Management Accountants in Ireland 

Certificate in Business Accounting: Exempt from all 6 papers
Managerial level: Exempt from 2 out of 6 papers
Strategic level: No exemption

Institute of Taxation in Ireland (ITI)

Logo for the Irish Tax InstituteIncome Tax Fundamentals: Exempt Financial Reporting & Tax Accounting
Fundamentals: Exempt
Law Fundamentals: Exempt
Capital Gains Tax Fundamentals: No exemption
Part 2: No exemption
Part 3: No exemption

NOTE: This information applies to 2017 graduates. Students who graduate with a Bachelor’s Degree in Law & Accounting are not in any way prejudiced by virtue of their joint degree and get the same exemptions as any graduate with a degree in Accounting.