Students should refer to the amalgamation page of the CPA Ireland website for information that will assist in your transition to Chartered Accountants Ireland.
Students who are not sitting examinations in August 2024 can start to plan their transition to Chartered Accounts Ireland. Students will transition across based on exemptions granted and examination passes achieved to date on the CPA Ireland syllabus. Please note, you do not need to contact Chartered Accountants Ireland directly as all required data will be transferred by CPA Ireland after the date of the amalgamation.
Students who are sitting examinations in August 2024 will transition over based on exemptions granted and examination passes achieved after the results of the August 2024 exams have been issued in October.
This table can be used to identify the remaining CAP1/CAP2 subjects. For example, a CPA Ireland student who has completed or been exempted from all Foundation Level exams plus Professional Level Corporate Law will transition to Chartered Accountants Ireland with the following exams to complete:
CAP1 Finance
CAP2 Tax
CAP2 Audit and Assurance
CAP2 Financial Reporting
CAP2 Strategic Finance & Management Accounting
FAE Core
FAE Elective
Information about the CAP1, CAP2 and FAE programmes can be found here. This page includes the start dates for courses as well as exam dates. You can also find links to sample exams and solutions for each paper.
All education is online and is provided directly by Chartered Accountants Ireland. Information about the education offering and fees can be found here.
Chartered Accountants Ireland have also set up a dedicated webpage for CPA Ireland students and are looking forward to welcoming all current CPA Ireland students to the amalgamated Institute.
At the AGM on 17 May 2024, members of CPA Ireland voted to approve a resolution that would adopt changes to its constitution to facilitate the amalgamation with Chartered Accountants Ireland. Members also voted at a court ordered meeting of members on 17 May 2024 to approve the scheme of arrangement by which the amalgamation is being effected. This follows the mandate of members to amalgamate both Institutes. As Chartered Accountants Ireland members also approved its bye-law amendments, the two Institutes are now continuing to work towards a joint future.
The date of 11 July 2024 has been set for the hearing before the High Court necessary to sanction the scheme of arrangement.
As soon as this phase is completed, we will be in touch with students to advise of next steps where appropriate.
It is anticipated that, subject to approval of the amalgamation by the High Court, that the amalgamation will take effect on 1 September 2024.