Overview
Chartered Accountants Ireland is the professional body that awards the Chartered Accountant qualification across the island of Ireland. To qualify, you pass the Institute's professional exams and gain practical accounting experience. The exams run in three stages: CA Proficiency 1 (CAP1), CA Proficiency 2 (CAP2) and the Final Admitting Examination (FAE).
Who can apply
The Institute describes six entry routes, and says you must live in Ireland to attend classes and gain the work experience. Which exams you start with depends on your earlier qualifications.
College or university route, after an undergraduate or master's degree.
Career changers.
Members and students of the Accounting Technicians Ireland (ATI) body.
School leavers.
Members of other professional bodies.
International students.
Check the entry routes page for the exact degree requirements and exemptions, because they are not repeated here.
Levels or stages
CAP1
CAP1 has four full papers: Finance, Financial Accounting, Management Accounting and Taxation. Law for Accountants is a separate e-assessment that you can take on demand during CAP1 or CAP2. You pass each full paper by scoring at least 50 out of 100. The course is delivered online, with several enrolment intakes through the year.
CAP2
CAP2 builds on CAP1. Its full papers are Strategic Finance and Management Accounting, Audit and Assurance, Financial Reporting and Taxation. You pass each full paper by scoring at least 50%.
FAE
FAE has two elements, FAE Core and one elective that you choose. For 2026/2027 the Core includes seven online integrated case-study workshops, and the Institute says a student absent from more than two of them is ineligible to sit the FAE exam in that cycle. The electives are Advanced Auditing and Assurance, Advanced Taxation (ROI/NI), Advisory, Financial Services and Public Sector. Law for Accountants must be passed before you can enrol for FAE, per the CAP1 page.
Marking and results
For the full papers at CAP1 and CAP2, the pass mark is 50%. Check the FAE regulations on the Institute's site for the FAE pass rules.
FAQs
How many stages are there?
Three exam stages: CAP1, CAP2 and FAE. Your starting point can vary with your prior qualifications.
Is Law for Accountants a normal exam?
No. It is a standalone on-demand e-assessment that you can attempt as often as you need, and it must be passed before you enrol for FAE.
What is the pass mark?
At CAP1 and CAP2, you need 50% on each full paper.