Maximise your potential

with the CPA professional

accountancy quali cation
CPA, a globally recognised
qualication providing
the foundation for
your successful career
The Institute of Certied Public Accountants in Ireland
CPA has provided me with the platform to grow and develop my career within
the nance management team of a very successful multinational company
Elaine Vesey
Accounting Manager, EOC Finance, Microsoft Ireland
Accountancy
the right choice
Now that youve chosen
accountancy, you can be
sure that your qualication
will provide you with an all-
round business expertise,
enabling you to succeed in
a wide range of challenging
and rewarding careers in
Ireland and abroad.
www.studycpa.ie
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About CPA
The CPA route to your professional accountancy qualication is one that offers a high level of prociency,
freedom and exibility during study, training and subsequent employment.
A professional qualication is invaluable when it comes to long term security and there has never been a better time
to become a Certied Public Accountant. The CPA qualication is open to all and you do not need to be working in
a relevant area to start your studies. Flexible study options are available at our approved educators located around
the country, including full time, part time, weekend, distance and e-Learning options.
By becoming a CPA, you are joining a global network. Out of some two and a half million accountants globally, one
million plus describe themselves as CPAs. CPA Ireland has a number of international recognition agreements in place
with peer bodies including Australia, Canada, India and New Zealand.
As well as international borders, the CPA qualication transfers across all aspects of industry and business with a
70/30 split in our membership between business and practice respectively. CPAs work in amazingly diverse roles and
industries, ranging from an emmy-nominated casting director to entrepreneurs to CEOs of large corporate concerns.
Our success, and the success of our students, reects the strength of the CPA syllabus. The syllabus is continuously
updated to ensure that CPA accountants are progressive, innovative and proactive strategists capable of understanding
and contributing towards every facet of business.
Why CPA?
Comprehensive: The CPA syllabus comprehensively covers the technical, practical management and
strategic skills accountants are expected to master. The CPA syllabus combines the benets of traditional
accounting skills with a wide ranging and forward looking syllabus, which recognises that nance
professionals are increasingly required to demonstrate strategic thinking, excellent communication skills,
people skills and uency with information technology.
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The CPA qualication does more than train you to sit at a desk preparing tax
returns. The qualication is so diverse that CPAs hold senior roles as CEOs of
large corporate concerns, work as project-managers in multinationals and within
the Big 4. Some like me prefer to control their own destiny and set up their
own accountancy practice
Jimmy Sheehan
Partner, Sheehan & Associates
So what is a CPA?
A CPA is a qualied member of the Institute of
Certied Public Accountants in Ireland (CPA).
With over 5,000 members and students CPA is one
of the countrys main accountancy bodies. The CPA
qualication is recognised as equivalent to those of other
statutory bodies in the EU and is included in the EC
Directive on the recognition of professional qualications.
As an independent body, our affairs are controlled
from Ireland, but as the CPA qualication is based on
international nancial reporting and auditing standards,
CPAs are well qualied to operate in any jurisdiction
internationally.
Our membership operates in public practice, industry,
nancial services, education and the public sector and
the CPA qualication offers a wide variety of high-quality
career opportunities to members and students in both
Ireland and throughout the world.
www.studycpa.ie
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What do you need
to do to qualify?
CPA students must:
Complete four stages of examinations - of course
exemptions are available to those with appropriate
qualications
Complete a minimum of three years relevant
supervised training so as to develop the competencies
expected of a qualied accountant
Prove competency in IT
Entry Routes & Exemptions
There are various routes to entry to the CPA qualication
and you do not need a business related degree to follow
a career in accountancy.
Holders of recognised qualications (post grad, honours
degree, ordinary degree, higher certicate, accounting
technician etc.) may be granted various exemptions from
the CPA exams.
The CPA programme comprises 15 examinations, made
up of a formation level and a professional level, and a fully
integrated practical experience requirement. Your entry
point into the CPA qualication will be determined by an
individual assessment of your prior education.
All exemptions are granted on a subject-by-subject basis
to students. A pass mark of 50% must be achieved in
the relevant subjects to be eligible for exemptions. Log
onto www.studycpa.ie for a more detailed guide to
exemptions. You should contact the Institute directly to
discuss your exemptions before you register as a student.
The Entry Routes Chart indicates the typical entry level for
the various qualication holders. This is only a general
guide and variations may occur, depending on the
subjects sat, grades achieved, the qualication and the
awarding body.
Why CPA?
Flexibility: One of the key reasons students opt for CPA is FLEXIBILITY and that starts with the entry
requirements. Whether you are a school leaver, accounting technician, graduate or someone who has been
working for a few years and looking to maximise your career potential there is an entry route for you. When
considering where and how to study, there is a wide choice of approved educators and the option of full
time, part time, distance and e-Learning, so you will nd a combination that suits your work life balance.
Certificate/Degree
(Ord) in Business
Non-business Degree (Hons)
Accounting Technician
Accounting
Degree (Hons)
Post-grad in Business
Entry Routes
Leaving Cert/
Mature Student
Formation 1
Formation 2
Professional 1
Professional 2
- - - -
Formation 2
Professional 1
Professional 2
- - - -
- - - -
Professional 1
Professional 2
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The CPA qualication has provided me with a broad range of skills allowing
me the exibility to choose the path I wanted to follow. Having a qualication
that I can use abroad is essential.
Maeve Cronin
Senior Vice President of Planning & Forecasting, Take 2 Interactive Software Inc., New York
How to register
Students must register, not only with their
chosen approved educator, but also with
the CPA directly. To register with the CPA,
there are three steps to take.
www.studycpa.ie
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Step 1: Conrm Exemptions
A guideline to exemptions offered is available on the
CPA website, studycpa.ie. However, it is essential that
you conrm your exemptions with CPA before sending
in your Registration Form. Exemptions can only be
conrmed upon review of the original transcript of your
results by the Education & Training Department.
Step 2: Complete Registration Form
You should ensure that your registration form is fully
completed with the following information:
1. Sections A - I of the form fully completed with the
Recommendation section signed and dated
2. Original transcript of results
3. Two passport-style photos
4. The correct fees. On registering students must pay
a registration fee, an annual subscription fee and
exemption fees as applicable. You can nd full details
of these fees on the registration form or on the CPA
website www.studycpa.ie.
Step 3: Submit the registration form before
the closing date
Students must decide when they are sitting their rst
exam with the Institute - then bear in mind the following
deadlines for the receipt by the Institute of your
registration form. You are only eligible to register to sit
exams if you have registered as a student of the Institute
by the stated closing dates.
DEADLINES
Register as a
student by
Exam entry form
received by
April exams 1st December
of previous year
1st March
August
exams
1st June 1st August
Why CPA?
Effective skills: Through the CPA qualication process you will develop skills that are highly sought
after by business such as team work, strategic thinking, problem solving, leadership and excellent
communication skills. The qualication equips nance professionals with knowledge and skills which
are diverse yet dynamic - the curriculum includes strategy, leadership, tax, audit and business law as
well as the core accountancy subjects.
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Examinations
There are four stages of examinations with the CPA Institute;
Formation 1
Paper 1: Business Mathematics & Quantitative Methods
Paper 2: Economics & The Business Environment
Paper 3: Business Laws
Formation 2
Paper 1: Financial Accounting
Paper 2: Taxation
Paper 3: Information Systems
Paper 4: Management Accounting
All papers in Formation 1 must be passed in one examination sitting in order
for a student to proceed to the next stage. However, if all but one paper is passed,
the Institute may grant a referral in circumstances where a marginal fail (30%)
has been attained.
Combined F2 and P1 Stage Examinations: Students, who upon registration with
the Institute, are / were granted exemptions in at least one subject at the F2 or P1
examinations may elect to sit F2 and P1 Stage examinations in the same sitting.
The CPA website www.studycpa.ie provides further information on this option and
how it may be availed of.
The success of CPAs in
securing employment
in industry, the public
sector and private
practice in more than
32 countries, reects
the value of a CPA
qualication and the
regard with which it is
held, not only in Ireland
but abroad.
Why CPA?
Employer links: With the CPA Approved Training Partner (ATP) Programme, CPA links to employers across the country
to ensure that you can avail of best practice when it comes to your training experience.
Matching business needs: Employers are looking for professionally qualied, competent accountants with a strategic
perspective who can add value to the bottom line. A CPA qualication provides you with a strong skill set that allows
you to do just that.
www.studycpa.ie
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Recognition: CPA is one of the best known international accounting designations and Irish educational
qualications are highly respected worldwide. As the CPA qualication is based on international nancial
reporting and auditing standards, CPAs are well qualied to operate in any jurisdiction internationally.
The success of CPAs in securing employment in industry, the public sector and private practice in more
than 32 countries, reects the value of a CPA qualication and the regard with which it is held, not only
in Ireland but abroad.
Professional 1
Paper 1: Corporate Reporting
Paper 2: Auditing
Paper 3: Corporate Laws and Governance
Paper 4: Managerial Finance
Modular Examinations at P1 Stage: The P1 Stage
examinations may now be taken on a modular basis and
students may sit the examinations in the subjects at this Stage
in any order. However, all four P1 Stage examinations must be
passed within the four available consecutive sittings - inclusive
of the rst attempted sitting of any subject at this Stage. This
is similar to the requirement for students sitting P2 Stage
examinations. The P1 modular examination option is available
to all students sitting P1 examinations that have not elected or
were not eligible for a combined F2 and P1 combined sitting.
Professional 2
Paper 1: Strategy & Leadership (Mandatory)
Paper 2: Advanced Corporate Reporting (Mandatory)
Paper 3: Audit Practice & Assurance Services (Elective)
Paper 4: Advanced Taxation (Elective)
Paper 5: Strategic Corporate Finance (Elective)
Paper 6: Strategic Performance Management (Elective)
In addition to two mandatory subjects students must chose two
subjects from electives. These elective subjects give students
greater choice and the option to specialise in practice or industry.
Professional 2 subjects will be examined through open book
and case study based exams. This allows for more open style
questions, which will require students to demonstrate their
ability to think strategically.
So that students take the maximum advantage of the tuition
available to them, we strongly recommend that the papers at
Professional 2 stage are taken on a modular basis. Professional
2 stage subjects may be taken in any order and all must
be passed within four consecutive sittings of the rst sitting.
This ensures that you can structure both study and nal
examinations according to what suits you best.
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My advice? Work hard, get the CPA qualication and reap the benets
that will come
Where can I study?
CPA offers students exible study options. CPA students
can choose part time, full time, weekend, distance and
e-Learning programmes, or any combination of these.
CPA Students can opt to study in a number of different
CPA Approved Educators, located around the country.
Each educator has been approved by the Institute
on the basis of the suitability of their tuition and their
commitment to providing facilities and student support
for CPA students.
Approved Educators that are awarded goldstar status,
consistently exceed these standards.
Liz King
Financial Accountant, Total Produce Ireland Ltd.
www.studycpa.ie
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Training
Training and Competence Development
The professional competence of CPA accountants equips
them to be effective in a number of roles in business.
It has two elements technical expertise and behavioural
attributes which are developed over time through a
process of formal study and practical experience.
Prior to qualication, this process is structured for CPA
students through exams and a dened training regime.
The minimum level of competence needed for admission
to CPA membership ensures that newly qualied CPAs are
capable of meeting the expectations of the market place.
Each student must acquire at least three years relevant
supervised experience prior to being eligible to apply for
membership. Experience on its own does not constitute
training, it must be progressive, appropriately supervised
and entail feedback. Other relevant supervised activities
such as simulation, research, project work or certain training
courses may be included. Training must be recorded on the
CPA training record and submitted to the Institute annually.
Where and when can I train?
Training can take place in practice (rm of accountants),
industry or both. As a CPA student you are not tied down
to a contract with only one employer. You are free to
choose your job sector and your employer and you are in
control of your career from the start. If a student has any
previous, relevant experience this may also be taken into
consideration. The general requirement of the Institute is
that each student has a broad base of practical training
upon application to Membership.
Training typically takes place in parallel with preparation
for CPA exams. If a student is temporarily out of work
or perhaps working in a non relevant area they may still
commence along the journey to qualify as a CPA by
preparing for and also sitting CPA exams. Relevant training
can be obtained at a later date. Students have up to
three years from the date of their nal exam to complete
relevant training and full the competence requirement.
CPA Approved Training
Partner (ATP) Programme
CPA developed the ATP programme to provide a quality
framework for accounting training. Under the guidance
of the Institute, the ATP programme provides a
framework delivering:
Structured Training Environment
Effective Career Management Strategy
Improved exam pass rates
Monitored training
A full list of our ATPs can be viewed on our website
www.studycpa.ie
Why CPA?
Control: With CPA there is no training contact. As a student, you do not have to commit to a contract with
one employer only; instead you can obtain training in industry, practice or both. You are in control, deciding
where you work and the type of experience you want to develop. Relevant prior experience may also be
recognised as part of your CPA training.
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I would denitely recommend CPA. It is a brilliant qualication. CPA will help
you as a student, as a member and the Institute will guide you throughout
your career
Gail McEvoy
Partner, McEvoy & Associates
Student Support
A member of our Education & Training Department visits
each CPA class at least once a year. This gives students
an opportunity to provide feedback on a number of
elements essential to the educational process.
All registered students can remain up to date with
developments in the profession through Accountancy
Plus, the ofcial CPA quarterly journal and through the
monthly CPA students eBulletin and various social
networking sites.
www.studycpa.ie
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Why CPA?
Support: CPA is recognised for the quality of support and responsiveness towards students. The Institute
exercises an open door policy should you want to come in and chat about any aspect of your study or
training experience. A CPA representative will visit CPA classes during the academic year and there is a
wealth of exam, study and career advice available to students via CPAs website and social networking
pages.
Member Support
On successful completion of exams and relevant
training as a CPA Member you are entitled to a variety of
supports and benets from the Institute, all of which have
been designed to enable you to remain up to date and
at the leading edge of your profession.
Designed to provide Members with comprehensive
information, updates and guidance on topical issues
for accountants in practice and business, the Institutes
publications include Accountancy Plus, CPA Member
News, technical information leaets and guides and
email updates.
Members also have direct access to advice, information
and guidance on technical queries which can be dealt
with over the phone and are responded to within 24
hours. Further advice is provided through our extensive
Continuing Professional Education (CPE) Programme,
enabling you to up-skill and develop your knowledge
and competencies.
As a CPA Member you instantly become part of
a growing network of accountants and business
professionals. The Institute facilitates Members
connecting through a variety of groups including:
CPA Regional Societies
CPA Members Group on LinkedIn
CPA Member Page on Facebook
The Institute further supports Members by representing
members and their views through its involvement
in a number of professional groups, organisations,
government bodies and the media.
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Get your CPA exams as quickly as you can. Once you have that qualication
the difference is night and day. There is no capping your earning potential and
if you are qualied as an accountant and you are good the sky is the limit
Globally, employers and business
partners understand and respect
the CPA qualication. CPA
members are in demand for
their nance and accounting
knowledge and skills worldwide.
Disclaimer: All information is correct at time of going to print.
Please consult www.studycpa.ie for the most up to date
information.

Brendan Brady
Partner, Brendan Brady Accountants & Tax Consultants
The Institute of Certied
Public Accountants in Ireland
17 Harcourt Street, Dublin 2, Ireland
T 01 425 1000
F 01 425 1001
The Institute of Certied
Public Accountants in Ireland
3 Wellington Park, Malone Road, Belfast,
BT9 6DJ, Northern Ireland
T 048 9092 3390
F 048 9092 3334
www.studycpa.ie hello@studycpa.ie