CHARTERED ACCOUNTANTCAREER

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Chartered Accountants can work anywhere in the world

01 CHARTERED ACCOUNTANT: CAREERS

02 WHAT IS A CHARTERED ACCOUNTANT?

03 WHAT IS THE ROLE OF A CHARTERED ACCOUNTANT?

04 GLOBAL OPPORTUNITIES, REWARDS & PROSPECTS

05 BECOMING A CHARTERED ACCOUNTANT

07 WHAT DOES TRAINING INVOLVE?

10 BENEFITS AND SERVICES FOR STUDENTS

12 EXEMPTIONS, EDUCATION AND TRAINING

17 CONTACTS

Contents

working with other Institutes to harmonise qualifications across the European Union.

Chartered Accountancy provides the most dynamic and comprehensive programme of theoretical and practical training available. So it’s no coincidence that CAs are seen as the elite of the financial profession.

ICAI is proud of its reputation for excellence and integrity in the delivery of the highest standards of professional services. Members play a vital role in the future direction of the Institute.

ICAI is launching its new competency based education programme in 2007 / 2008. The rollout over a 3 year period is designed to minimize transition requirements. Further details on page 13.

leadership. The possibilities are endless: from sole practitioner right up to Chief Executive of a multinational. That’s why choosing to become a CA may be the smartest career move you ever make.

www.icai.ie/careers

Chartered Accountant: CareersChartered Accountants (CAs) are Ireland’s leading business professionals, providing essential strategic guidance, expertise and consulting across a vast array of business activities and sectors.

Through their training and experience, CAs have a greater ability to analyse and interpret business problems in multiple dimensions and develop dynamic solutions. This gives them the edge over their counterparts: propelling them further and faster into more diverse and important roles. In nine of the Top 10 ISEQ companies, CAs hold the position of Chief Executive or Finance Director.

Recognised and respected internationally, a qualification in Chartered Accountancy brings global mobility, with CAs in constant demand both at home and abroad. CAs play a pivotal role in the modern organisation and this is reflected in their career path – as a result their promotion is more rapid than for other professions. What’s more, CAs enjoy a high level of career mobility, applying their broad skills to business challenges in virtually every corporate sector.

This dynamism and flexibility means that CAs frequently enter diverse roles such as sales management, corporate finance and

Chartered aCCountanCy – the Premier aCCountanCy QualifiCation

CAs are members of the Institute of Chartered Accountants in Ireland (ICAI), formed by Royal Charter in 1888. The CA brand and the Institute’s international recognition derives from steadfast commitment to the highest standards of integrity, professionalism and education.ICAI is the largest accountancy body based in Ireland and is organised on an all-island basis. Of the Institute’s 15,000 members, over 2,000 work overseas. While men once represented the majority in the Institute, today women comprise over 50% of new students.

Chartered Accountancy is a global profession with sister-institutes all over the world. The Irish Chartered Accountancy qualification is one of the few fully recognised in the U.S. In addition, CAs dominate their profession in Australia, Canada and India. ICAI is also

What is a Chartered Accountant?

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Chartered accountantsgo straight to the topof the corporate ladder

No other career offers such mobility with CAs able to move freely and successfully across a diverse range of sectors and roles. There are two main career paths for the profession:

• 65% of CAs make their career in finance, business and industry.

• 35% of CAs work in practice (in accountancy firms), offering professional services to a range of business clients.

Working in Business and industryCAs play a vital role in Irish and international business and industry. Today’s CA typically works in a dynamic global environment in roles such as business analyst, management accountant, financial controller, corporate treasurer, tax advisor or internal auditor. CAs are involved at the highest level in virtually every sector from Healthcare to Technology, Finance to Manufacturing.

Working in PraCtiCeCAs in practice provide professional financial services to business. Auditing, financial analysis, risk management and advising on information systems and financial structures are the primary services provided by practising firms of CAs.

Today, CAs are also called upon to advise on strategic issues such as corporate governance, corporate finance and financial control procedures as well as undertaking financial advisory, liquidation and restructuring tasks. They are also highly sought after to advise on the tax implications of clients’ current activities and future investment decisions.

Many major accountancy firms operate thriving, high profile management consultancy and advisory divisions. CAs in this field act as consultants on business strategy, process re-engineering, human resources and motivation project analysis, production and financial control.

Working in finanCial serviCesIrish CAs also make rewarding careers in Financial Services. CAs working in this arena advise on risk management, on raising finance, on the optimum use of assets and on the choice of specialised financial instruments. It is challenging work – CAs are constantly alert to new market forces and changing market trends – but the monetary rewards reflect this responsibility.

In 8 of the Top 10 Irish Financial Services companies, CAs hold the position of Chief Executive or Finance Director.

What is the Role of a Chartered Accountant?

a gloBal QualifiCationRecognised and respected internationally, the ICAI qualification means that Irish CAs have true global mobility. Indeed, over 2,000 Irish CAs work in more than 90 countries: the most popular being the UK, Australia, USA, Canada and the Caribbean. The qualification is an outstanding entry point into business in any part of the world.

ICAI has Mutual Recognition Agreements (MRAs) with the Chartered Institutes in England and Wales, Scotland, Australia, New Zealand, South Africa, Canada and Hong Kong. ICAI is also the only Irish or UK body to have a MRA in place with the American Institute of Certified Public Accountants.

In addition to this, ICAI is also the only Irish member institute of the Common Content programme which is working to harmonise accounting qualifications across Europe.

In short, the qualification is an outstanding entry point into business in any part of the world.

great reWards, strong ProsPeCtsThe market for Chartered Accountants at home and abroad remains strong. The “going rate” in Ireland for CAs varies widely depending on location and nature of employment. Newly qualified CAs can command salaries in the range of €40,000-45,000 / stg£25,000-30,000 (approx.).

Future career prospects are equally strong. CAs’ ability to establish themselves in diverse and strategically important roles makes them an invaluable company asset. Furthermore, CAs are uniquely positioned to move across sectors, thus avoiding sectoral downturns and optimising their career development and security.

Global Opportunities, Rewards & Prospects

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every suCCessful Ca must have:• Gained work-experience under a training

contract with a recognised training organisation

• Passed professional examinations (CA Proficiency 1, CA Proficiency 2 and Final Admitting Exam. For full details, see page 13)

• Demonstrated competence in Information Technology

your starting Point - routes to memBershiPThe first thing to establish is which entry route you will be following:

A. Graduate (business/non-business)B. PostgraduateC. Direct Entry (school-leaver)D. Other Routes

a. the graduate route The majority of students that enrol with the Institute are university graduates. The normal period of experience under training contract for university graduates is 3.5 years. All degree holders from recognised 3rd level institutes are eligible to study Chartered Accountancy.The exemptions offered to graduates by the Institute are differentiated in the following way.

students participate in the 2 day pre-induction course in basic accounting, in addition to the 5 day induction course mentioned above.

B. Postgraduate Business graduatesFull-time, one year, postgraduate Masters in Accounting (or equivalent) for business graduates are offered at Dublin City University, University College Dublin, Dublin Institute of Technology, NUI Galway, Waterford Institute of Technology, Letterkenny Institute of Technology, and at the University of Ulster at Jordanstown.

Students who successfully meet the criteria on these programmes are exempt from the entirety of CA Proficiency 1 and CA Proficiency 2 and join the Institute having already completed much of their professional study and examination requirements.

non-Business graduatesFor non-business graduates, full-time one year recognised Diplomas in accounting are offered by Dublin City University, Dublin Institute of Technology and the University of Ulster at Jordanstown. Students who successfully meet the criteria on these programmes are exempt from the entirety of CA Proficiency 1.

Details of these post-graduate courses can be obtained from the Department of Accounting / Finance at the respective bodies. The normal period of experience under training contract for such candidates is 3 years with a recognised training organisation.

C. direCt entry / sChool-leaver School leavers must gain the requisite criteria in their school leaving results and also complete the Foundation Course (and pass the examination with distinction) with the Institute of Accounting Technicians in Ireland (IATI) before progressing to the ICAI CA Proficiency 1 examination.

The period of experience under training contract for students through the Direct Entry route varies between 5 and 5.5 years depending on whether they complete the IATI Foundation Course on a part-time or full-time basis. See Contacts Section (page 17) for further information.

d. other entry Points Prospective students who do not fall into any of the above entry routes are typically:

• holders of other professional qualifications, eg. IATI

i) Business graduates Business graduates already have a broad academic foundation for further study in the technical subjects required for professional examinations. The range of exemptions offered from these examinations reflects the content and level of the degree obtained - lots of degrees gain an entire exemption from CA Proficiency 1.

Business graduates are recommended to participate in the 5 day induction course run in septembre. The aim of the course is to equip students with the relevant practical skills and assist quick integration into the working environment.

ii) non-Business graduatesMany CAs have qualified in non-business related disciplines such as law, computer science, engineering or arts. The Institute encourages this, recognising that their diverse backgrounds bring an invaluable mix of skills and knowledge to the profession. The first examination for non-business graduates is CA Proficiency 1.

The programme leading to this examination, and especially to the subject ‘Financial Accounting,’ assumes some prior knowledge of this subject. We recommend therefore that

Becoming a Chartered Accountant

• mature students • holders of HETAC/NVQ or equivalent

awards

The procedure for such students is broadly similar to that for graduates. In most cases there is no automatic entitlement to exemptions. Students must obtain a formal letter from the Institute setting out the conditions under which it will permit entry into a training contract, e.g. exemptions and contract duration. IATI graduates are however entitled to exemptions (see page 15). The normal period of experience under training contract for students through this route is 4 years.

Chartered accountant’s skills are always in demand

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Chartered accountant’s earn some ofthe best rewardsin the market

student serviCes unitTraining for students is run through Student Services Unit (SSU). SSUprovides professional courses for students preparing for the CA examinations. At present SSU caters for in excess of 2,600 students and draws on a panel of 60 experienced lecturers across centres in Northern Ireland and Republic of Ireland. These centres offer a variety of course structures and delivery methods to offer the most flexible and modern educational experience.

the training ContraCtThe purpose of the required period of work experience under contract is to ensure that, prior to qualification as CAs, members have gained adequate experience and training in financial accounting and related areas. Training firms see those students training with them as a valuable resource and attach great importance to their development. (Please note that students must be over 17 years of age to enter into a Training Contract.)

training in Business or training in PraCtiCe?A training contract may be pursued in three ways. Through:

• an accountancy practice

Training in Practice) are also covered under this route. Participating firms rarely offer pure auditing or taxation experience, although students may have the opportunity to be seconded to a practising firm. Moreover, many firms have internal audit and tax departments and students are often introduced to specialised areas such as Treasury and Management Accounting.

training in PraCtiCeMost students currently pursue this route. Whether a student trains with a large or small practice, they are exposed to areas such as:

• Financial Accounting & Reporting• Business Finance • Taxation & Tax Planning• Auditing, Internal Control

& Corporate Governance• Information Systems & Management

Pre-ContraCt registrationThere are situations where a student may not wish to enter into a training contract at the same time that they commence their studies. The pre-contract route provides greater flexibility for these students. As a Pre-Contract student, you can complete the course and examinations up to and including CA Proficiency 2, outside a training contract. However, all students

must have entered into a training contract prior to presenting for the Final Admitting Examination.

reCognition of Pre-ContraCt Work exPerienCeFor mature students who are commencing their studies, who may have relevant accounting experience prior to entry into the training contract, it is now possible to have such experience recognized, thereby reducing the duration of the training contract. The maximum reduction is 18 months and there are specific criteria that must be met by the student.

Details on the Pre-Contract facility may be obtained from Caroline Bolster, Training Support Unit Manager, on 01 6377325 or at caroline.bolster@icai.ie.

mentoringTypically, a senior executive in the training firm (practice or business) acts as mentor and undertakes responsibility for the development of the student, offering invaluable insight and experience.

training vaCanCies

• business / industry• Pre-contract registration

In the case of training in practice or in business, the firm undertakes to provide the student with appropriate training and experience and with an agreed financial package covering remuneration and educational costs. In return, the student commits to work with the firm for a fixed period and to pursue the relevant courses.

The success of this supportive and structured system is shown in the pass rates at Final Admitting Examination (FAE). In 2006, for whole part candidates at first attempt, 80% passed their FAE, a pass rate significantly higher than that of other accountancy qualifications.

training in BusinessMany students find training in business an advantageous entry route, as ultimately 65% pursue a career in this field. 88% of these students gained either a pass or credit in the 2006 Final Admitting Examination. Although this training experience is different to that gained in practice, it is particularly beneficial to students planning to make their careers in industry, commerce and the public sector.

All essential areas of study (as listed under

What Does Training Involve?

Each year the Institute publishes a list of firms with vacancies for students. Those wishing to join the profession should obtain copies of this list, called ‘Training Vacancies’, and make contact with the firms concerned. Some firms do not include vacancies on the list and confine their recruitment activities to autumn presentations (sometimes known as ‘milk-rounds’), at which they meet students at universities and other educational institutions.

As the number of vacancies is limited, there is naturally a degree of competition for places. Students planning to join the profession should therefore make contact with training firms as early as possible. ‘Training Vacancies’ is available at www.icai.ie/careers

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the training PaCkageDuring the training contract, students are given substantial periods of study and examination leave (for which they are paid). The recommendations for leave for course participation and private study for those who enrolled in autumn 2007 are given below. (applies to first-attempt candidates). Training firms are obliged to allow time-off to sit the examination.

training in PraCtiCeThe training firm, in general, pays study and tuition fees. While the Institute does not make proposals relating to starting payments, it does make recommendations as to the minimum annual increments for examination success. The Government also sets minimum rates of remuneration. Guidance relating to increment payments is published in the annual ‘Training Package’ publication. VIEWERTHON VIEWERTHON V

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Chartered accountants can

work in any industry they like.

E stg £

Registration fee 802 547

Handbook service 135 92

EXEMPTION FEES:

CA Proficiency 1 (whole part)

239 163

CA Proficiency 2/ (whole part)

259 177

training in BusinessPayment and conditions for students training in business reflects the norms in the firms concerned. In many cases, these have been adapted specifically to meet the requirements of the Institute’s Training in Business Route and involve study leave and support above the level generally applicable to employees undertaking external study.

Students should note, however, that the Institute does recommend that students meet the initial costs associated with becoming a student of the Institute. The above registration fees are applicable to the autumn 2006 intake.

examination Weeks

CA Proficiency 1 4 weeks

CA Proficiency 2/ 6 weeks

Final Admitting Examination 7 weeks

WeBsiteThe student section of the Institute’s website (www.icai.ie/careers) contains useful details of the services and support available to students, such as information on exemptions, training vacancies and exams. Students have password-controlled access to the site and will receive text alerts in relation to timetable changes etc. Students will also have access to customised course material and reading lists. student soCietiesStudents are encouraged to join the student society that operates in their area. The societies run a programme of social events such as charity balls, casino evenings, table quizzes, soccer competitions and guest speaker evenings. Furthermore, through this network students can take part in post-exam

reviews and liaise with the Institute on matters such as programme quality and training.

The Association of Chartered Accountant Student Societies in Ireland (ACASSI) is a network of the local student societies. It liaises closely with the Institute on various matters and represents Irish students at the Union of European Accountancy Students.

Benefits and Services for Students

What Does Training Involve?

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Continuous Professional develoPment (CPd) CoursesThe Institute provides a comprehensive programme of support and training to equip CAs for working in a dynamic and challenging environment. During their training period all students are welcome to attend the CPD courses and conferences at greatly reduced rates. The full range of our courses may be viewed online at www.cpd.ie

aCCountanCy irelandStudents receive complimentary copies of “Accountancy Ireland”, the Journal for CAs in Ireland. As well as articles and news items of professional interest, the magazine contains a section devoted entirely to student affairs. Examination dates and changes in regulations and in syllabus are published in this section. The magazine also forms part of the required syllabus and examination questions may be set on topics discussed in the journal. See www.accountancyireland.ie

liBrary and information serviCesStudents are welcome to use the Institute’s libraries in Dublin and Belfast. We have an extensive range of information and research resources including books, periodicals, cds and access to online databases. Our catalogue is available on the publications section at www.icai.ie. Subjects covered include Accounting, Corporate Governance, Finance, Taxation, Management, Marketing, Company Law and Information Systems.

adviCe from the instituteIf there is doubt as to the interpretation of an Institute regulation (e.g. in relation to service under contract, study, stress or other personal issues) students or their firms are invited to contact the Education Department for informal guidance on a confidential, one-to-one basis.

eneWseNews is the accounting and general business news bulletin produced by ICAI every Friday. It is circulated to all members and students alike and is an invaluable resource for developments within the profession.

Benefits and Services for Students

exemPtionsFor the range of exemptions offered to various degrees please see pages 14-16 of this brochure or alternatively check the website at www.icai.ie/careers. These exemptions are offered to the holders of degrees and awards granted by institutions in Ireland or Great Britain.

Persons who have obtained their degree at the honours level specified in the leaflet, are entitled to exemptions on a subject to subject basis in CA Proficiency 1.

training ContraCtWhen going through the process of securing a training contract with a recognised training firm in Ireland, students must firstly complete an application for entry and exemptions for consideration. The Exemptions Application form can be obtained from the Institute or at www.icai.ie/careers. Closing date for receipt of such applications is the xxx 2008.

On commencement of employment with the recognised training firm, students must complete in full the Student Registration Booklet. Recognised training firms are issued with this booklet directly. This booklet will contain both the training contract and the

application to register the contract with the Institute. The closing date for receipt of all applications to register a student’s training contract is xxx 2008.

Course enrolment The course programmes are run by the SSU at the Institute. As well as registering a formal training contract with the Institute, students must ensure they enrol directly with CAS regarding their course programme by early xxx 2008.

distanCe learning oPtionFor prospective students who live outside the catchment area of the above courses, there is a Distance learning option. The Distance programme has fewer contact hours than the traditional approach, and is organised into 4 day blocks (Friday to Monday) of which there are usually seven throughout the year, held in Dublin. The website plays an important role in communicating course information to Distance students, so internet access is essential.

outline of examination syllaBus The transition to the new competency based syllabus will is taking place over a 3 year period. Courses commence in autumn, with exams the following summer:

Exemptions, Education and Training

EXAMS COURSE LOCATIONS

CA Proficiency 1 Belfast, Dublin, Sligo, Athlone, Cork, Carlow, Dundalk, Distance

CA Proficiency 2 Belfast, Dublin, Sligo, Athlone, Galway, Cork, Limerick / Waterford, Carlow, Dundalk, Distance

Final Admitting Exam

Belfast, Dublin, Galway, Limerick / Waterford, Dublin, Cork

ROUTE TO QUALIFICATION LENGTH OF CONTRACT

Graduate 3.5 years

Post Graduate (recognised)

3 years

Direct Entry (school leaver)

5 / 5.5 years

Qualified IATI / mature / other

4 years

the length of the ContraCt Will dePend on hoW you enter the system:

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CA Proficiency 1 (Commencing October 2007)

• Financial Accounting• Management Accounting• Finance• Law for Accountants and Taxation

CA Proficiency 2 (Commencing October 2008)

• Auditing & Assurance• Strategic Finance & Management Accounting• Financial Reporting• Taxation

New Final Admitting Exam (Commencing Nov 2009)

• Integrated Case 1• Integrated Case 2• One elective from three papers (Auditing

& Assurance, Taxation, Strategic Finance & Management Accounting)

Starting point from a qualification without exemptions

t

t

exemPtion list CA Proficiency 1

CA Proficiency 1: Criteria (if any) for exemption outlined.

All exemptions in CA Proficiency 1 are offered on the understanding that the students gaining them have taken the relevant options in their degree programmes and have passed these subjects without compensation and, where relevant, gained the specific grade in their examinations therein their college programmes. Details of agreed criteria may be obtained from college staff.

Law ForAccountants

Finance Management Accounting

No. University/ College

Degree FinancialAccounting

Paper 1

Taxation (ROI)

Taxation (NI)

Students are strongly advised to check Exemption details at www.icai.ie as updates may have occurred since the publication of this document

Paper 2 Paper 3 Paper 4

1 Dublin City B.A. Accounting & Finance ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours, provided students have a clear pass in the University relevant options. BBS (Law Specialism) – – – – ✔(ROI) Minimum 2ii Honours, provided they have a clear pass in the Law Module specified in the 4th year. • Details of agreed criteria may be obtained from college staff.

2 National University B. Comm ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours – provided clear passes on first attempt in the agreed of Ireland, Galway options. • Details of agreed criteria may be obtained from college staff.

3 National University B. A. (Finance) – – ✔ – – Minimum 2ii Honours or better and meet the agreed criteria between the of Ireland, Maynooth Institute and the University. • Details of agreed criteria may be obtained from college staff.

4 Queen’s University B.Sc. Accounting ✔ ✔ ✔ ✔(NI) ✔(NI) Minimum 2ii Honours or better and meet the agreed criteria between the Belfast (Single Honours) Institute and the University.

LL.B. Law and Accounting ✔ ✔ ✔ ✔(NI) ✔(NI) Minimum 2ii Honours or better provided same modules/options as B.Sc. (Joint Honours) (Accounting) have been taken and meet the agreed criteria between the Institute and the University. B.Sc. Economics & ✔ ✔ ✔ ✔(NI) ✔(NI) Minimum 2ii Honours or better provided same modules/options as B.Sc. Accounting (Joint Honours) (Accounting) have been taken and meet the agreed criteria between the Institute and the University.

B.Sc. Language & ✔ ✔ ✔ ✔(NI) ✔(NI) Minimum 2ii Honours or better provided same modules/options as B.Sc. Accounting (Joint Honours) (Accounting) have been taken and meet the agreed criteria between the Institute and the University. • Details of agreed criteria may be obtained from college staff.

5 Trinity College BBS – – – – ✔(ROI) Minimum 2ii Honours – provided clear passes in the relevant college Dublin options.

6 University of Ulster B.A. (Hons) Accounting ✔ ✔ ✔ ✔(NI) ✔(NI) Minimum 2ii Honours, without compensation, and meet the agreed criteria at Jordanstown between the Institute and the University. • Details of agreed criteria may be obtained from college staff.

University of Ulster B.A. Business Studies ✔ ✔ – ✔(NI) ✔(NI) Minimum 2ii Honours or better without compensation, and meet the agreed at Magee College (Accounting Specialism) criteria between the Institute and the University. • Details of agreed criteria may be obtained from college staff.

7 University College B.Sc. Accounting ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours – provided clear passes in the relevant college options. Cork B. Comm. ✔ ✔ – – ✔(ROI) Minimum 2ii Honours – provided a clear pass in the relevant college options. B.Sc. Finance ✔ ✔ – ✔(ROI) – Minimum 2ii Honours – provided a clear pass in the relevant college options.

MBS Management Information & ✔ ✔ – – – Must meet the criteria agreed between the University and the institute. Corporate Finance Managerial Accounting Systems HDip in Accounting & ✔ ✔ – ✔(ROI) – Must meet the criteria agreed between the University and the institute. Corporate Finance

Autumn 2007 CA Proficiency 1 (CAP 1) replaces Professional Two

Autumn 2008 CA Proficiency 2 (CAP 2) replaces Professional Three

Autumn 2009 Rollout of new Final Admitting Exam

The aim of the new educational programme is to focus on the key competencies required of a modern, newly qualified CA and, crucially, to provide students with the transferable skills to perform in an ever-changing business environment. Students will be empowered to take responsibility for their own learning and to create an environment that encourages them to develop critical and analytical skills, and to apply their knowledge in unstructured situations.

examinationsTo qualify as a Chartered Accountant, students must pass the Institute’s Final Admitting Examination (FAE) and most will have completed at least one other examination by the end of their training.

the Personal ComPuting for aCCountants (PCa) ProgrammeIn addition to successful completion of the Institute examinations, students are required to complete the IT programme and assessment called ‘Personal Computing for Accountants’ (PCA).

The training method is self-study, using e-learning materials that contain all information required including specimen examination papers.

PCA details are issued to all newly registered students in their Welcome Pack. Students entering training contracts must successfully pass the PCA programme prior to entry for the Final Admitting Examination.

8 University College B. Comm (Accounting mode) ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours, provided students have a clear pass in the relevant options. Dublin B. Comm (All other modes) – – – – – Minimum 2ii Honours - exemptions will be considered on a subject by subject basis at CA Proficiency 1, provided same options in Accounting mode are covered. Bachelor of Business & – – – – ✔(ROI) Minimum 2ii Honours Legal Studies

9 University of Dundee Bachelor of Accountancy ✔ ✔ ✔ ✔(NI) ✔(NI) Minimum 2ii Honours and meet the agreed criteria between the Institute and BACC. (Hons) the university in the relevant options. • Details of agreed criteria may be obtained from college staff.

10 University of B.A. Law & Accounting ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours or better and meet the agreed criteria between the Limerick Institute and the university.

Bachelor of Business Studies ✔ ✔ ✔ ✔(ROI) – Minimum 2ii Honours, without compensation and meet the agreed criteria between the Institute and the university in the relevant options. • Details of agreed criteria may be obtained from college staff.

11 The Institute of Admission Examination – – – – ✔(ROI) Students must achieve, at any one sitting, an overall credit pass in their Accounting Admission Examination. Students must also have achieved not less than Technicians 50% in Company Law. Further exemptions at CAP1 are being considered at time of going to print.

12 Dublin Business B.A. Accounting & Finance Minimum 2ii Honours or better and meet the agreed criteria between the School (Accounting Stream-HETAC) ✔ ✔ ✔ ✔(ROI) ✔(ROI) Institute and the University in the relevant options. B.A. Accounting & Finance ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2i Honours or better and meet the agreed criteria between the (Accounting Stream) (LJMU) Institute and the University in the relevant options. • Details of agreed criteria may be obtained from college staff.

13 National College B.A. Accounting & Human ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours or better and meet the agreed criteria between the of Ireland Resource Management Institute and the University in the relevant options. (Accounting Stream) • Details of agreed criteria may be obtained from college staff.

14 Portobello College B.A. Accounting & Finance ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours, without compensation, and meet the agreed criteria between the Institute and the Uiversity. • Details of agreed criteria may be obtained from college staff.

15 Institute of Public BBS (Accounting Stream) ✔ ✔ ✔ – – Minimum 2ii honours or better and meet the agreed criteria in the relevant options Administration between the Institute and the University • Details of agreed criteria may be obtained from college staff.

16 Athlone Institute of B.A. Accounting ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours, without compensation, and meet the agreed criteria Technology between the Institute and the University. • Details of agreed criteria may be obtained from college staff.

Bachelor of Business Studies ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours, without compensation, and meet the agreed criteria (Route 3) between the Institute and the University.

• Details of agreed criteria may be obtained from college staff.

17 Cork Institute Bachelor of Business Studies ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours or better and meet the agreed criteria between of Technology (Accounting) the Institute and the University in the relevant options. • Details of agreed criteria may be obtained from college staff.

Advanced Cert. in – – ✔ – ✔(ROI) Minimum 2ii Honours or better and meet the agreed criteria between Business Studies the Institute and the University in the relevant options. • Details of agreed criteria may be obtained from college staff.

Students are strongly advised to check Exemption details at www.icai.ie as updates may have occurred since the publication of this document

CA Proficiency 1: Criteria (if any) for exemption outlined.

All exemptions in CA Proficiency 1 are offered on the understanding that the students gaining them have taken the relevant options in their degree programmes and have passed these subjects without compensation and, where relevant, gained the specific grade in their examinations therein their college programmes. Details of agreed criteria may be obtained from college staff.

Law ForAccountants

Management Accounting

No. University/ College

Degree

Paper 1

Taxation (ROI)

Taxation (NI)

Paper 2 Paper 3 Paper 4

Finance FinancialAccounting

Note persons that have less than 2 whole papers to sit in CAP1 may present in Summer 2008 for these subjects either on their own or with Module 1 of Professional Three.

CA Proficiency 1: Criteria (if any) for exemption outlined.

All exemptions in CA Proficiency 1 are offered on the understanding that the students gaining them have taken the relevant options in their degree programmes and have passed these subjects without compensation and, where relevant, gained the specific grade in their examinations therein their college programmes. Details of agreed criteria may be obtained from college staff.

Law ForAccountants

Management Accounting

No. University/ College

Degree FinancialAccounting

Paper 1

Taxation (ROI)

Taxation (NI)

Paper 2 Paper 3 Paper 4

Finance

18 Dublin Institute B.Sc. Management ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours or better and meet the agreed criteria between of Technology (Advanced Diploma in the Institute and the University in the relevant options. (D.I.T. Aungier St.) Business Studies) • Details of agreed criteria may be obtained from college staff.

(D.I.T. B.Sc. Management ✔ ✔ – – ✔(ROI) Minimum 2ii Honours or better and meet the agreed criteria between Mountjoy Square) (Management / Marketing) the Institute and the University in the relevant options. • Details of agreed criteria may be obtained from college staff.

19 Dundalk Institute of B.A. Accounting & Finance ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours or better and meet the agreed criteria between Technology, Dundalk the Institute and the University in the relevant options. • Details of agreed criteria may be obtained from college staff.

20 GMIT – Galway Bachelor of Business ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours and meet the agreed criteria between the Institute Studies (Accounting) and the University in the relevant options. • Details of agreed criteria may be obtained from college staff.

21 GMIT – Mayo Diploma in Business Studies ✔ ✔ ✔ – ✔(ROI) Minimum 2ii Honours and meet the agreed criteria between the Institute (Accounting/Financial and the University in the relevant options. Management) • Details of agreed criteria may be obtained from college staff.

22 Institute of Bachelor of Business Minimum 2.ii honours and meet the agreed criteria between the Institute Technology, Studies (Honours) ✔ ✔ – – –(ROI) and the College in relevant options. Blanchardstown (Accounting/Financial • Details of agreed criteria may be obtained from college staff.

23 Institute of , B.A. Accounting ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours and meet the agreed criteria between the Institute Technology Carlow and the University in the relevant options. • Details of agreed criteria may be obtained from college staff.

24 Institute of BBS (Finance Option) ✔ ✔ ✔ – ✔(ROI) Minimum 2ii Honours and meet the agreed criteria between the Institute Technology, Sligo and the University in the relevant options. • Details of agreed criteria may be obtained from college staff.

25 Institute of Bachelor of Business ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours and meet the agreed criteria between the Institute Technology, Tallaght Studies (Accounting) and the University in the relevant options. • Details of agreed criteria may be obtained from college staff.

26 Institute of Bachelor of Business ✔ ✔ ✔ – ✔(ROI) Minimum 2ii Honours and meet the agreed criteria between the Institute Technology, Tralee Studies (Accounting) and the University in the relevant options. • Details of agreed criteria may be obtained from college staff.

27 Letterkenny Institute BBS (Accounting) ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours and meet the agreed criteria between the Institute of Technology, and the University in the relevant options. • Details of agreed criteria may be obtained from college staff.

28 Limerick Institute BBS (Accounting/Finance) ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours and meet the agreed criteria between the Institute of Technology, Stream and the University in the relevant options. • Details of agreed criteria may be obtained from college staff.

29 Waterford Institute Bachelor of Business ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours and meet the agreed criteria between the Institute of Technology Studies (Accounting) and the University in the relevant options. • Details of agreed criteria may be obtained from college staff.

B.A. Accounting ✔ ✔ ✔ ✔(ROI) ✔(ROI) Minimum 2ii Honours or better and meet the agreed criteria between the Institute and the University in the relevant options. • Details of agreed criteria may be obtained from college staff.

18 19

exemPtions, exemPtions aPPliCation form and student registration BookletSandy Smith (Dublin): Tel: (01) 637 7277; email: sandy.smith@icai.ieMary Armstrong (Belfast): Tel: (028) 9032 1600; email: mary.armstrong@icai.ie

sChool leaversSandy Smith (Dublin): Tel: (01) 637 7277; email: sandy.smith@icai.ieMary Armstrong (Belfast): Tel: (028) 9032 1600; email: mary.armstrong@icai.ie

Personal ComPuting for aCCountantsAudrey Carter: Tel (01) 637 7301; email: audrey.carter@icai.ie

training vaCanCiesHuw Thomas (Dublin): Tel: (01) 637 7275; email: huw.thomas@icai.ieMary Armstrong (Belfast): Tel: (028) 9032 1600; email: mary.armstrong@icai.ie

training in Business and PraCtiCe Huw Thomas (Dublin): Tel: (01) 637 7275; email: huw.thomas@icai.ieMary Armstrong (Belfast): Tel: (028) 9032 1600; email: mary.armstrong@icai.ie

Pre-ContraCt registrationDiarmuid Breathnach. Tel: (01) 637 7270; email: diarmuid.breathnach@icai.ie

training PaCkageHuw Thomas (Dublin): Tel: (01) 637 7275; email huw.thomas@icai.ieMary Armstrong (Belfast): Tel: (028) 9032 1600; email: mary.armstrong@icai.ie

Centre of accounting studies – Course enrolmentProfessional tWo examinationAnn Rigney: Tel: (01) 637 7308; email: ann.rigney@icai.ie

Professional three examinationMarek Halas: Tel: (01) 637 7271; email: marek.halas@icai.ie

final admitting examination (fae)Paulina Spinner: Tel: (01) 637 7327; email: paulina.spinner@icai.ieSharon Walsh: Tel: (01) 637 7267; email: sharonwalsh@icai.ie

institute of accounting technicians in ireland (iati) Jane MurphyTel: (01) 637 7245; email: jane.murphy@iati.ie

Student Services

For general enquiries or to request further information please email info@icai.ie

Notes:

CA House, 83 Pembroke Rd, Dublin 4 T: [01] 637 7200F: [01] 668 0842E: info@icai.iewww.icai.ie

11 Donegall Square SouthBelfast, BT1 5JE T: [028] 9032 1600F: [028] 9023 0071 E: info@icai.iewww.icai.ie