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Profile of an Experienced Chartered Accountant

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									2009 - 2010
What is a
Chartered Accountant?
Chartered Accountancy –                                Chartered Accountancy provides the most dynamic
                                                       and comprehensive programme of theoretical and
The Premier Accountancy                                practical training available. So it’s no coincidence
Qualification                                          that Chartered Accountants are seen as the elite of
                                                       the financial profession.
Chartered Accountants are members of Chartered
                                                       Chartered Accountants Ireland is proud of its
Accountants Ireland, a body originally formed by
                                                       reputation for excellence and integrity in the
Royal Charter in 1888. The Chartered Accountant
                                                       delivery of the highest standards of professional
brand and its international recognition derives from
                                                       services. Members play a vital role in the future
steadfast commitment to the highest standards of
                                                       direction of the Institute.
integrity, professionalism and education.
Chartered Accountants Ireland is the largest
accountancy body based in Ireland and is the           Chartered
                                                       Accountants can
leading voice for the accountancy profession in
Ireland. Of its 18,000 members, over 2,000 work
overseas. While men once represented the majority
in the Institute, today women comprise over 50%
of new students.
                                                       work anywhere in
Chartered Accountancy is a global profession
with sister-institutes all over the world. The Irish
                                                       the world.
Chartered Accountancy qualification is one of
the few fully recognised in the U.S. In addition,
Chartered Accountants dominate their profession
in Australia, Canada and India. Chartered
Accountants Ireland is also working with other
Institutes to harmonise qualifications across the
European Union.




                                                                                                              3
    What is the Role of a
    Chartered Accountant?
    No other career offers such mobility                  Working in Practice                                      – Chartered Accountants are constantly alert
    with Chartered Accountants able to                                                                             to new market forces and changing market
                                                          Chartered Accountants in practice provide                trends – but the monetary rewards reflect
    move freely and successfully across a                 professional financial services to business.             this responsibility.
    diverse range of sectors and roles.                   Auditing, financial analysis, risk management and
                                                          advising on information systems and financial            In 8 of the Top 10 Irish Financial Services
    There are two main career paths for the profession:                                                            companies, Chartered Accountants hold the
                                                          structures are the primary services provided by
    • 65% of Chartered Accountants make their career      practising firms of Chartered Accountants.               position of Chief Executive or Finance Director.
      in finance, business and industry.
                                                          Today, Chartered Accountants are also called upon
    • 35% of Chartered Accountants work in practice       to advise on strategic issues such as corporate
      (in accountancy firms), offering professional       governance, corporate finance and financial
      services to a range of business clients.            control procedures as well as undertaking financial
                                                          advisory, liquidation and restructuring tasks. They
                                                          are also highly sought after to advise on the tax
    Working in Business                                   implications of clients’ current activities and future
    and Industry                                          investment decisions.
    Chartered Accountants play a vital role in Irish      Many major accountancy firms operate thriving,
    and international business and industry. Today’s      high profile management consultancy and
    Chartered Accountant typically works in a dynamic     advisory divisions. Chartered Accountants in this
    global environment in roles such as business          field act as consultants on business strategy,
    analyst, management accountant, financial             process re-engineering, human resources and
    controller, corporate treasurer, tax advisor or       motivation project analysis, production and
    internal auditor. They are involved at the highest    financial control.
    level in virtually every sector from Healthcare to
    Technology, Finance to Manufacturing.
                                                          Working in Financial Services
                                                          Irish Chartered Accountants also make rewarding
                                                          careers in Financial Services. Chartered
                                                          Accountants 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

4
Global Opportunities,
Rewards & Prospects
A Global Qualification                                  Great Rewards,
Recognised and respected internationally, the           Strong Prospects
Chartered Accountancy qualification means that          Even in the current challenging economic
Irish Chartered Accountants have true global            climate, Chartered Accountancy remains a
mobility. Indeed, over 2,000 Irish Chartered            highly prized qualification that offers rewarding
Accountants work in more than 90 countries:             career opportunities. In recessionary times, the
the most popular being the UK, Australia, USA,          need for prudent financial management and
Canada and the Caribbean. The qualification is an       business acumen is ever greater and the role
outstanding entry point into business in any part       of the chartered accountant is as valued as
of the world.                                           ever. In addition, they are uniquely positioned
Chartered Accountants Ireland has Mutual                to move across sectors to optimise their career
Recognition Agreements (MRAs) with the                  development and security.
Chartered Institutes in England and Wales,              Chartered accountants are certainly not immune
Scotland, Australia, New Zealand, South Africa,         from present hardships and evidence suggests
Canada and Hong Kong. Chartered Accountants             that salary levels have dropped in the past year. The
Ireland is also the only Irish or UK body to have       “going rate” in Ireland for Chartered Accountants
a MRA in place with the American Institute of           varies widely depending on location and nature of
Certified Public Accountants.                           employment. Latest research suggests that newly
In addition to this, Chartered Accountants Ireland is   qualified Chartered Accountants can command
also the only Irish member institute of the Common      salaries in the range of €35,000 - €45,000 /
Content programme which is working to harmonise         £30,000 – £40,000.
accounting qualifications across Europe.                Chartered Accountants’ ability to establish
                                                        themselves in diverse and strategically important
                                                        roles make them an invaluable company asset.
                                                        Students beginning their studies this year can
                                                        reasonably expect to get their qualification as the
                                                        world economy recovers and will be well placed to
                                                        benefit from the upturn.




                                                                                                                5
    Becoming a
    Chartered Accountant
    Every successful Chartered                              A. The Graduate Route                                    Last year, up to 15% of new entrants came from
                                                                                                                     non-business faculties. The first examination for
    Accountant must have:                                   The majority of students that enrol with the             non-business graduates is CA Proficiency 1.
    • gained the requisite amount of work experience        Institute are university graduates. The normal
                                                            period of experience under training contract             The programme leading to this examination, and
      as required by Chartered Accountants Ireland,                                                                  especially to the subject ‘Financial Accounting’,
      usually as part of a Training Contract (or as         for university graduates is 3.5 years. All degree
                                                            holders from recognised 3rd level institutes are         assumes some prior knowledge of this subject. We
      specified under the terms of the Elevation                                                                     recommend therefore that students participate in
      Programme, see page 10)                               eligible to study Chartered Accountancy. The
                                                            exemptions offered to graduates by the Institute         the 2 day pre-induction course in basic accounting,
    • Passed professional examinations                      are differentiated in the following way.                 in addition to the 5 day induction course
      (CA Proficiency 1, CA Proficiency 2 and Final                                                                  mentioned above.
      Admitting Exam. For full details, see page 16)
                                                            I) Business Graduates
    • Demonstrated competence
                                                            Business graduates already have a broad academic
                                                                                                                     B. Postgraduate
      in Information Technology.
                                                            foundation for further study in the technical            Business Graduates
                                                            subjects required for professional examinations.
                                                                                                                     Full-time, one year, postgraduate Masters in
    Your Starting Point -                                   The range of exemptions offered from these
                                                                                                                     Accounting (or equivalent) for business graduates
    Routes to Membership                                    examinations reflects the content and level of the
                                                            degree obtained - lots of degrees gain an entire
                                                                                                                     are offered at Dublin City University, University
                                                                                                                     College Dublin, Dublin Institute of Technology,
    The first thing to establish is which entry route you   exemption from CA Proficiency 1.
                                                                                                                     NUI Galway, Waterford Institute of Technology,
    will be following:
                                                            Business graduates are recommended to                    Letterkenny Institute of Technology, NUI Maynooth,
    A. Graduate (business/non-business)                     participate in the 5 day induction course run in         Athlone IT, Dundalk IT and at the University of
    B. Postgraduate                                         September. The aim of the course is to equip             Ulster at Jordanstown.
                                                            students with the relevant practical skills and assist
    C. Accounting Technicians                                                                                        Students who successfully meet the criteria on
                                                            quick integration into the working environment.
    D. Elevation Programme                                                                                           these programmes are exempt from the entirety
                                                                                                                     of CA Proficiency 2 and begin their studies with
    E. Other Routes                                         II) Non-business Graduates                               Chartered Accountants Ireland having already
                                                            Many Chartered Accountants have qualified in             completed much of their professional study and
                                                            non-business related disciplines such as law,            examination requirements.
                                                            computer science, engineering or arts. Chartered
                                                            Accountants Ireland encourages this, recognising
                                                            that their diverse backgrounds bring an invaluable
                                                            mix of skills and knowledge to the profession.
6
Non-Business Graduates
For 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 postgraduate 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. Accounting technician
(Direct Entry) Route
Chartered Accountants Ireland enjoys strong links
with our partner body, Accounting Technicians        Ireland Foundation Course on a part-time or           • mature students
Ireland. Those passing both years of the             full-time basis. See Contacts Section (page 17) for   • holders of HETAC/NVQ or equivalent awards
Accounting Technician exams are eligible to join     further information.
                                                                                                           The procedure for such students is broadly
CAP1, with possible exemptions from Financial
                                                                                                           similar to that for graduates. In most cases there
Accounting, Tax & Law for Accountants. There is
also a Direct Entry Route from school for those
                                                     D. Elevation Route                                    is no automatic entitlement to exemptions.
                                                                                                           Students must obtain a formal letter from the
wishing to become Chartered Accountants in the       For more information on this route, see page 18.
                                                                                                           Institute setting out the conditions under which
shortest possible time.
                                                                                                           it will permit entry into a training contract, e.g.
                                                     E. Other Entry Points                                 exemptions and contract duration.
The period of experience under training contract
for students through the Direct Entry route varies   Prospective students who do not fall into any of
between 5 and 5.5 years depending on whether         the above entry routes are typically:
they complete the Accounting Technicians             • holders of other professional qualifications
                                                                                                                                                                 7
    What Does
    Training Involve?
    Student Services Unit                                   Training in Business                                      different to that gained in practice, it is particularly
                                                                                                                      beneficial to students planning to make their
    Training for students is run through the Student        or Training in Practice?                                  careers in industry, commerce and the public sector.
    Services Unit (SSU). The SSU provides professional      A training contract may be pursued in three ways.
    courses for students preparing for the Chartered                                                                  All essential areas of study (as listed under Training
                                                            Through:                                                  in Practice) are also covered under this route.
    Accountant examinations. At present the SSU
                                                            • an accountancy practice                                 Participating firms rarely offer pure auditing or
    caters for in excess of 5,000 students and draws on
    a panel of 90 experienced lecturers across centres      • business / industry                                     taxation experience, although students may have
    in Northern Ireland and Republic of Ireland. These      • Pre-contract registration                               the opportunity to be seconded to a practising
    centres offer a variety of course structures and                                                                  firm. Moreover, many firms have internal audit
                                                            For students following the traditional route
    delivery methods to offer the most flexible and                                                                   and tax departments and students are often
                                                            under contract, be it in practice or in business,
    modern educational experience.                                                                                    introduced to specialised areas such as Treasury
                                                            the firm undertakes to provide the student with
                                                                                                                      and Management Accounting.
                                                            appropriate training and experience and with an
    Required Work Experience                                agreed financial package covering remuneration
                                                            and educational costs. In return, the student             Training in Practice
    The vast majority of those joining the Institute        commits to work with the firm for a fixed period
    each year as students commit to a Training                                                                        Most students currently pursue this route.
                                                            and to pursue the relevant courses.
    Contract with a Recognised Training Organisation.                                                                 Whether a student trains with a large or small
    The purpose of the required period of work              The success of this supportive and structured             practice, they are exposed to areas such as:
    experience is to ensure that, prior to qualification,   system is shown in the pass rates at Final
                                                                                                                      • Financial Accounting & Reporting
    members have gained adequate experience and             Admitting Examination (FAE). In 2008, for whole
    training in financial accounting and related areas.     part candidates at first attempt, 80% passed their        • Business Finance
    Training firms see those students training with         FAE, a pass rate significantly higher than that of
                                                            other accountancy qualifications.                         • Taxation & Tax Planning
    them as a valuable resource and attach great
    importance to their development. (Please note                                                                     • Auditing, Internal Control
    that students must be over 17 years of age to enter     Training in Business                                        & Corporate Governance
    into a Training Contract.)
                                                            An increasingly popular option for the training           • Information Systems & Management
                                                            contract is to pursue this via the Training in Business
                                                            route. Many 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 2008 Final Admitting
                                                            Examination. Although this training experience is
8
Pre-contract Registration and                           Mentoring
Elevation Programme                                     Typically, a senior executive in the training firm
There are situations where a student may not            (practice or business) acts as mentor and undertakes
wish to enter into a training contract at the           responsibility for the development of the student,
same time that they commence their studies.             offering invaluable insight and experience.
As a Pre-Contract student, you can complete the
course and examinations up to and including CA          Training Vacancies
Proficiency 2, outside a training contract. However,
all Pre-Contract students must have entered into        Each year Chartered Accountants Ireland makes
a training contract prior to presenting for the Final   available on its website a list of firms with
Admitting Examination.                                  vacancies for students. Those wishing to join these
                                                        firms under training contract should consult the
The Elevation Programme allows more experienced         list and make contact with the firms concerned.
students the option to complete their studies           Some firms do not include vacancies on the list
in full before commencing their experience              and confine their recruitment activities to autumn
requirement. For more information see page 10.          presentations (sometimes known as ‘milk-rounds’),
                                                        at which they meet students at universities and
Recognition of Prior                                    other educational institutions.

Work Experience
                                                                                                               Chartered Accountants
                                                        As the number of vacancies is limited, there is
                                                        naturally a degree of competition for places.
For mature students who are commencing their
                                                                                                               earn some of the best
                                                        Students planning to join the profession should
studies, who may have relevant accounting
                                                        therefore make contact with training firms as early
experience prior to entry into the training contract,
                                                                                                               rewards in the market.
                                                        as possible.
it is now possible to have such experience
recognised, thereby reducing the duration of the        ‘Training Vacancies’ is available at
training contract. The maximum reduction is 18          www.charteredaccountants.ie/careers
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@charteredaccountants.ie.
                                                                                                                                        9
     What Does
     Training Involve?
     The Training Package                                  Training in Practice
     During the training contract most students            The training firm, in general, pays study and
     are given substantial periods of study and            tuition fees. While the Institute does not make
     examination leave (for which they are paid). The      proposals relating to starting payments, it does
     recommendations for leave for course participation    make recommendations as to the minimum
     and private study for those who enrolled in           annual increments for examination success.
     autumn 2009 are given below (applies to first-        The Government also sets minimum rates of
     attempt candidates). While exact amounts of           remuneration. Guidance relating to increment
     study leave may differ between organisations, all     payments is published in the annual ‘Training
     training firms are obliged to allow time off to sit   Package’ publication.
     the examination.

                                                           Training in Business & Elevation
                                                           Payment and conditions for students training in
        ExAMINATION                       WEEKS
                                                           business and under the Elevation Programme
                                                           (see page 10) reflects the norms in the firms
        CA Proficiency 1                  4 weeks
                                                           concerned. In many cases, these have been adapted
                                                           specifically to meet the requirements of Chartered
        CA Proficiency 2                  6 weeks          Accountants Ireland’s Training in Business Route
                                                           and involve study leave and support above the level
        Final Admitting                                    generally applicable to employees undertaking
                                          7 weeks
        Examination
                                                           external study.




10
Benefits and Services
for Students
Website
The student section of Chartered Accountants
Ireland’s website (www.charteredaccountants.ie/
students) 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 Societies
Students 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 Chartered Accountants Student Societies
Ireland 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.




                                                       11
     Benefits and Services
     for Students
     Continuous Professional                              Library and                                               ExAMS              COURSE LOCATIONS
     Development (CPD) Courses                            Information Services
     Chartered Accountants Ireland provides a             Students are welcome to use our libraries in              CA Proficiency 1   Belfast, Cork, Dublin,
                                                                                                                                       Galway, Limerick,
     comprehensive programme of support and training      Dublin and Belfast. We have an extensive range
                                                                                                                                       Waterford, Sligo.
     to equip Chartered Accountants for working in a      of information and research resources
     dynamic and challenging environment. During          including books, periodicals, cds and access to
                                                                                                                    CA Proficiency 2   Athlone, Belfast, Cork,
     their training period all students are welcome to    online databases. Our catalogue is available on                              Dublin, Galway, Limerick,
     attend the CPD courses and conferences at greatly    the publications section at                                                  Sligo, Waterford.
     reduced rates.                                       www.charteredaccountants.ie. Subjects covered
                                                          include Accounting, Corporate Governance,                 Final Admitting    Belfast, Cork, Dublin,
     The full range of our courses may be viewed online
                                                          Finance, Taxation, Management, Marketing,                 Exam               Galway, Limerick,
     at www.charteredaccountants.ie/cpd
                                                          Company Law and Information Systems.                                         Waterford.

     Accountancy Ireland                                  Advice from Chartered
     Students receive complimentary copies of
                                                          Accountants Ireland
     “Accountancy Ireland”, the Journal for Chartered
     Accountants in Ireland. As well as articles and      If there is doubt as to the interpretation of an
     news items of professional interest, the magazine    Institute regulation (e.g. in relation to service under
     contains a section devoted entirely to student       contract, study, stress or other personal issues)
     affairs. Examination dates and changes in            students or their firms are invited to contact the
     regulations and in syllabus are published in this    Education Department for informal guidance on a
     section. The magazine also forms part of the         confidential, one-to-one basis.
     required syllabus and examination questions may
     be set on topics discussed in the journal.
                                                          eNews
     See www.accountancyireland.ie
                                                          eNews is the accounting and general business
                                                          news bulletin produced by Chartered Accountants
                                                          Ireland every Friday.
                                                          It is circulated to all members and students alike
                                                          and is an invaluable resource for developments
                                                          within the profession.

12
Exemptions, Education
and Training
Exemptions                                             On commencement of employment with the                    The length of the contract will depend
                                                       recognised training firm, students must complete          on how you enter the system:
For the range of exemptions offered to various         in full the Student Registration Booklet. Recognised
degrees please see pages 15-17 of this brochure or     training firms are issued with this booklet directly.      ROUTE TO                      LENGTH OF
alternatively check the website at                     This booklet will contain both the training contract       QUALIFICATION                 CONTRACT
www.charteredaccountants.ie/careers.                   and the application to register the contract with
These exemptions are offered to the holders of         Chartered Accountants Ireland. The closing date            Graduate                      3.5 years
degrees and awards granted by institutions in          for receipt of all applications to register a student’s
Ireland or Great Britain.                              training contract is November 7th 2010.                    Post Graduate                 3 years
Persons who have obtained their degree at the                                                                     (recognised)
honours level specified in the leaflet, are entitled   Course Enrolment
to exemptions on a subject for subject basis in CA                                                                Accounting Technicians        5 / 5.5 years
                                                       The course programmes are run by the SSU at the
Proficiency 1.                                                                                                    Direct from School
                                                       Institute. As well as registering a formal training
                                                       contract with the Institute, students must ensure
Training Contract                                      they enrol directly with Student Services regarding
                                                                                                                  Qualified Accounting
                                                                                                                  Technician / mature / other
                                                                                                                                                4 years

When going through the process of securing             their course programme by September 1st 2010.
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 Chartered Accountants
Ireland or at www.charteredaccountants.
ie/students. Closing date for receipt of such
applications is the 31st July 2010.




                                                                                                                                                                13
     Outline of Examination Syllabus                        Accounting in a Computer                              Starting point from a qualification
     Courses for Chartered Accountants Ireland              Environment Programme (ACE)                           without exemptions
     examinations commence in Autumn, with                  In addition to successful completion of the
     exams the following Summer. There are three            Institute examinations, students are required to           CA Proficiency 1
     levels of examination: CA Proficiency 1 (CAP1),        complete the IT programme and assessment called
     CA Proficiency 2 (CAP2) and Final Admitting            ‘Accounting in a Computer Environment’ (ACE).          •   Financial Accounting
     Examination (FAE). The revised FAE programme
                                                                                                                   •   Management Accounting
     is being launched in Autumn 2009 (with initial         The training method is self-study, using e-learning    •   Finance
     exams in September 2010).                              materials that contain all information required        •   Law for Accountants and Taxation I
                                                            including specimen examination papers.
     The aim of the educational programme is to focus                                                                                     t
     on the key competencies required of a modern,          ACE details are issued to all newly registered
                                                            students in their Welcome Pack. Students entering          CA Proficiency 2
     newly qualified Chartered Accountant and,
     crucially, to provide students with the transferable   training contracts must successfully pass the
                                                            ACE programme prior to entry for the Final             •   Auditing & Assurance
     skills to perform in an ever-changing business                                                                •   Strategic Finance
     environment. Students will be empowered to take        Admitting Examination.                                     & Management Accounting
     responsibility for their own learning and to create                                                           •   Financial Reporting
                                                                                                                   •   Taxation II
     an environment that encourages them to develop
     critical and analytical skills, and to apply their                                                                                   t
     knowledge in unstructured situations.                                                                             FAE (Revised)
                                                                                                                       (Commencing Autumn 2009)

     Examinations                                                                                                  FAE Core: Comprehensive Case Study paper
     To qualify as a Chartered Accountant, students                                                                FAE Core: Simulations Case Study paper
                                                                                                                   FAE Elective: Students choose one subject
     must pass the Final Admitting Examination (FAE)                                                               from those offered:
     and most will have completed at least one other                                                               • Advanced Auditing and Assurance
     examination by the end of their training.                                                                     • Advanced Performance Management
                                                                                                                   • Advanced Taxation




14
ExEMPTION LIST                                                                    CA Proficiency 1
                                                            Paper 1     Paper 2       Paper 3                   Paper 4              CA Proficiency 1: Criteria (if any) for exemption outlined.
                                                                                                                                     All exemptions in CA Proficiency 1 are offered on the understanding
         University/                  Degree                Finance   Management      Financial   Taxation (ROI)       Law For       that the students gaining them have taken the relevant options in their
          College                                                     Accounting     Accounting                      Accountants     degree programmes and have passed these subjects without compensation
                                                                                                  Taxation (NI)                      and, where relevant, gained the specific grade in their examinations therein
                                                                                                                                     their college programmes. Details of agreed criteria may be obtained from
                                                                                                                                     www.charteredaccountants.ie/students

 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.
                            B.A Finance & Accounting            ✔         ✔              ✔             ✔	(NI)             ✔	(ROI)    • 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.
                            B.Sc. Accounting &                  ✔	        ✔	             ✔	            ✔	(NI)	            ✔	(NI)
                            Information Systems                                                                                      • Details of agreed criteria may be obtained from college staff.

 5   University of Ulster   B.Sc. (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.
 6   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



Students are strongly advised to check Exemption details at www.charteredaccountants.ie/students as updates may have occurred since the publication of this document
                                                                                                                                                                                                                    15
                                                             Paper 1     Paper 2     Paper 3                  Paper 4              CA Proficiency 1: Criteria (if any) for exemption outlined.
                                                                                                                                   All exemptions in CA Proficiency 1 are offered on the understanding
            University/                 Degree               Finance   Management    Financial   Taxation (ROI)      Law For       that the students gaining them have taken the relevant options in their
 No.         College                                                   Accounting   Accounting                     Accountants     degree programmes and have passed these subjects without compensation
                                                                                                 Taxation (NI)                     and, where relevant, gained the specific grade in their examinations therein
                                                                                                                                   their college programmes. Details of agreed criteria may be obtained from
                                                                                                                                   www.charteredaccountants.ie/students

 7     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

 8     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.

 9     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.


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



 11    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.
                              B.A (Hons) Accounting             ✔	         ✔	           ✔	           ✔	(ROI)            ✔	(ROI)

 12    Accounting             Accounting Technician             –	         –	           ✔	           ✔	(ROI)            ✔	(ROI)   Minimum overall pass 50% in relevant options.
 	     Technicians Ireland	   	                                  	         	            	                	              	         • Details of agreed criteria may be obtained from college staff.


 13    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.

 14    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.

 15    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.




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

16
                                                           Paper 1     Paper 2     Paper 3                 Paper 4               CA Proficiency 1: Criteria (if any) for exemption outlined.
                                                                                                                                 All exemptions in CA Proficiency 1 are offered on the understanding
No.        University/                 Degree              Finance   Management    Financial   Taxation (ROI)     Law For        that the students gaining them have taken the relevant options in their
            College                                                  Accounting   Accounting                    Accountants      degree programmes and have passed these subjects without compensation
                                                                                               Taxation (NI)                     and, where relevant, gained the specific grade in their examinations therein
                                                                                                                                 their college programmes. Details of agreed criteria may be obtained from
                                                                                                                                 www.charteredaccountants.ie/students

16    Dublin Institute        B.Sc. Accounting & Finance      ✔	         ✔	           ✔	            ✔	(ROI)	         ✔	(ROI)    Minimum 2ii Honours or better and meet the agreed criteria between
      of Technology                                                                                                             the Institute and the University in the relevant options.
      (D.I.T. Aungier St.)                                                                                                      • Details of agreed criteria may be obtained from college staff.
      (D.I.T.                 B.Sc. Business &                ✔	         ✔	           ✔	              ✔	             ✔	(ROI)    Minimum 2ii Honours or better and meet the agreed criteria between
      Mountjoy Square)        Management
                                               	                                                                                the Institute and the University in the relevant options.
                                                                                                                                • Details of agreed criteria may be obtained from college staff.
17    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.
18    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.
19    GMIT – Mayo             B.A. Accounting & Finance       ✔	         ✔	           ✔	              ✔	             ✔	(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.

20    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.

21    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.
22    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.
23    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.
24    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.
25    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.

26    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.
                              BBS (Law & Tax)                  –	        –	           –	            ✔	(ROI)	         ✔	(ROI)
27    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



                                                                                                                                                                                                                17
     CHARTERED
     ACCOUNTANTS

     In June 2009, Chartered                               Why is Chartered Accountants                             At a Glance
     Accountants Ireland launched                          Ireland offering this new path                           • Entry Criteria: The Elevation Programme is
     the Chartered Accountants                             to membership?                                             aimed at graduates (including graduates from
                                                                                                                      our sister body Accounting Technicians Ireland).
     Elevation Programme, a new                            Chartered Accountants Ireland recognises that the
     entry route for the Chartered                         education and training needs of a newly qualified        • To be eligible to enrol through this route you
                                                           graduate are very different from those who are in          will evidence at least four years’ work
     Accountancy qualification, aimed                      the workplace for a number of years. Typically the         experience prior to beginning your Chartered
     at experienced professionals.                         latter group has more responsibilities in their work       Accountancy studies.

     Up to now there was a widely held view that the       and personal lives; and as such a greater level of       • You will not be required to enter into a training
     window to become a Chartered Accountant was           flexibility is required.                                   contract. However when you wish to have
     limited to recent graduates who had studied           While the Elevation Programme is undoubtedly a             experience recognised, you will need to identify
     accountancy at third level, and for many ambitious    significant development for Chartered Accountants          a mentor in your workplace who will verify your
     and able graduates who did not commence their         Ireland and marks a departure from our existing            experience.
     accountancy studies immediately after third           programmes, the essential tenets of the Chartered        • Flexibility: The new route will allow you to sit two
     level, it was a ship that had sailed. However, the    qualification will remain. As a student on the             subjects at a time, up to and including Chartered
     Elevation Route changes all that. It will appeal to   Elevation Programme you will sit the same exams            Accountants Proficiency 2.
     thousands of graduates that have built up some        as other students and will have to meet the same
     experience in the world of business and want to       experience requirements that pertain for others.         • Experience requirements. The new route will
     take their careers to the next level. This exciting                                                              require you to obtain the same quantum
                                                           The Elevation Programme delivers the same quality          of relevant experience that applies to all those
     new initiative is aimed at attracting experienced
                                                           as the traditional Chartered Accountancy route;            pursuing Chartered Accountancy studies i.e.
     graduates who would find the traditional
                                                           however greater recognition of exemptions and              3 years for post graduates; 31/2 years for graduates
     Chartered Accountancy route under a training
                                                           prior experience, modular education and greater            and 4 years for Accounting Technicians.
     contract unviable at their stage in life.
                                                           flexibility in how practical experience is gained will
                                                           make Chartered Accountancy the obvious choice for        • As an Elevation Programme student, it is now
                                                           those seeking a professional qualification.                possible to sit all exams prior to gaining your
                                                                                                                      relevant experience for membership. However
                                                                                                                      you are strongly advised to acquire relevant
                                                                                                                      accounting experience prior to sitting the Final
                                                                                                                      Admitting Examination.
18
• It will be possible to claim credit for prior relevant   Recognised Experience
  experience on a “2 for 1” basis with a maximum
  reduction in training period of 18 months on             Chartered Accountants play a vital role in Irish and
  the basis of three years relevant (and verified)         international business and industry. When called
  experience.                                              upon to advise on strategic issues, academic or
                                                           theoretical knowledge is rarely sufficient. Therefore
• Chartered Accountants Ireland now recognise              all Chartered Accountants gain practical experience
  exemptions for 10 years from graduation date.            before being admitted as a member.
• New time limit – Upon entering the Elevation             The key difference between the Elevation
  Programme you will have a period of 8 years from         Programme and other routes to becoming a
  date of registration to complete your studies            Chartered Accountant is the manner in which
  and to gain the requisite recognised experience          experience is gained, as there is no training
  to enable you to apply to become a member of             contract in place.
  Chartered Accountants Ireland.
                                                           The Elevation programme facilitates:
                                                           • Choosing the right environment in which to get
                                                             experience                                              Mentoring
                                                           • Moving between employers as interests / needs           In order to have your experience recorded it must
                                                             change                                                  be signed off by a mentor on a six monthly basis.
                                                           • Taking breaks during your studies / experience          Ideally, as a Chartered Accountancy student, you
                                                           • Completing all exams before gaining recognised          will be mentored by a Chartered Accountant.
                                                             experience                                              However, a mentor can be any accountant who
                                                           During the period of recognised experience,               is recognised by the International Federation of
                                                           you must demonstrate:                                     Accountants (most main accountancy bodies are
                                                                                                                     recognised). At the admission to membership
                                                           • The acquisition of competencies in Financial
                                                                                                                     stage, a final sign off on all experience must be
                                                             Accounting
                                                                                                                     made by an Irish Chartered Accountant.
                                                           • The adoption of professional values,
                                                           • An awareness of the practicalities of your              You are best placed to select your own mentor,
                                                             business environment.                                   but in instances where a suitable mentor cannot
                                                                                                                     be found, students should approach Chartered
                                                           In addition you must demonstrate the development
                                                                                                                     Accountants Ireland to discuss their options.
                                                           of your personal and interpersonal skills, with an
                                                           in-depth level of experience taken from a cluster
                                                           of areas which include Finance, Taxation, Auditing,
                                                                                                                     Tell me more!
                                                           Organisational and Strategic Business Management          For more information, visit
                                                           and Information Technology.                               www.elevationprogramme.ie
                                                           The amount of experience required is dependent on
                                                           educational background:
                                                           • Recognised Masters in Accounting: 3 years
                                                           • Undergraduate degree: 3.5 years
                                                           • Accounting Technicians Ireland qualification: 4 years

                                                                                                                                                                         19
     Further Education/
     Qualifications
     While qualifying as a Chartered                         Executive Leadership Programme                         Diploma in Forensic Accounting
     Accountant will be foremost in                          The Executive Leadership Programme with INSEAD         Forensic Accounting is one of the fastest growing
     your mind, Chartered Accountants                        is an intensive programme designed to assist           fields of accounting work worldwide. Developed by
     Ireland also offers a range of post-                    high potential individuals. It will expand strategic   Chartered Accountants Ireland, the new Diploma
     qualification programmes. These take                    thinking focusing upon personal leadership and         in Forensic Accounting is designed to provide
     a practical rather than a traditional                   development goals and how to effectively achieve       participants with the core skills and knowledge
                                                             these. The programme includes a 5 Day residential      required to undertake forensic accounting
     strictly academic approach to the
                                                             in Fontainebleau on the INSEAD Europe Campus.          assignments. The first programme was launched
     subject, tying the learning in the                      INSEAD are one of the world’s leading business         in July 2008 and booked out within two weeks and
     classroom back to the everyday                          schools and they have tailored this programme          plans are in place to offer this course on a regular
     experience of a Chartered Accountant.                   to the specific requirements of Chartered              basis to meet the strong demand.
                                                             Accountants Ireland members.
     Diploma in International                                                                                       Certificate in Directors Duties
     Financial Reporting Standards                           Diploma in Managing People                             The latest offering is the Certificate in Directors
     The course was first offered in 2004 with over          This programme will take you through challenges        Duties and Responsibilities, developed by Chartered
     400 people having so far completed it, employing        encountered by those in management positions           Accountants Ireland. The course runs over 5
     International experts in the field. The course covers   and will give you the tools to deal effectively and    evenings and will take participants through the
     all the standards including those issued in January     confidently with these. The course uses small          key areas of concern and relevance to Directors as
     2008 in respect of goodwill, fair value of the          groups and offers high tutor support, giving the       Board members. The course will involve a range
     noncontrolling interest and step acquisitions. On       flexibility required to benefit both new and long      of subject matter experts from a wide range
     completion, participants should be able to:             standing managers.                                     of relevant fields including; ODCE, Irish Stock
                                                             Some of the core skills developed include:             Exchange, Insolvency Practitioners and Solicitors.
     • Understand and explain the structure of
                                                             • How to recruit the right staff with the set of
       the international professional and conceptual           skills required
       framework of accounting
                                                             • How to set goals, conduct effective appraisals and
     • Apply relevant International Financial Reporting        keep your team focused on the end result
       Standards to key elements of financial reports
                                                             • Understand the personalities within your team
     • Prepare group financial statements (excluding           and how the approach you take can maximise
       group cash flow statements including                    results and increase motivation
       subsidiaries, associates and joint ventures           • Retain your best staff, how to reward, develop and
                                                               recognise their achievements
20
Chartered Tax
Consultant
Be a business consultant with market                  What is involved?                                        Why Chartered Tax Consultant?
leading tax skills.                                   The Chartered Tax Consultant programme will be           The Chartered Accountancy brand is instantly
                                                      taught in three stages. The first stage will be taught   recognised as the elite of the financial profession.
What is a Chartered Tax                               through the FAE Tax Elective course of the Chartered     This brand quality is derived from the Institute’s
Consultant?                                           Accountancy examination programme. The next              steadfast commitment to the highest standards
                                                      two stages will be taught in one year following          of integrity, professionalism and education. All of
In May 2009, Ireland’s premier accountancy body,      the successful completion of the Chartered               these standards and more will be committed to
Chartered Accountants Ireland launched a new          Accountancy exams and FAE Tax Elective exam.             making the Chartered Tax Consultant qualification
professional tax qualification, “Chartered Tax                                                                 worthy of the name Chartered. The Chartered
                                                      The first stage will be available to students sitting
Consultant”. This professional qualification builds                                                            Tax Consultant qualification will be the standard
                                                      the FAE Tax Elective exam in 2010 with the next two
upon the competency focused new Chartered                                                                      employers will look for as it offers a guarantee that
                                                      intensive stages commencing in 2011.
Accountant syllabus. Chartered Tax Consultant                                                                  the candidate has practice experience and the skill
is a post qualification programme for Chartered       The fact that you can build on achieving another         set to deal with tax issues in a commercial and
Accountants who want to develop skills as a tax       professional qualification while studying for your       solution focused manner.
consultant and gain a professional qualification      Chartered Accountancy finals means that the
in taxation.                                          Chartered Tax Consultant programme will make
                                                      the best possible use of your time and focus.
                                                                                                               Want to hear more?
Who is it for?                                                                                                 Your first objective will be to successfully complete

The Chartered Tax Consultant qualification will
                                                      Why is it different?                                     your Chartered Accountancy exams. Information
                                                                                                               and updates to the Chartered Tax Consultant
be available to Chartered Accountants only. The       The programme is designed by Chartered                   programme will be available on the Chartered
accreditation can only be used in conjunction         Accountants for Chartered Accountants. The               Accountants Ireland website and the national press.
with the Chartered Accountant accreditation.          course will rigorously teach the skills of tax           Keep your mind on successfully completing your
Qualification as a Chartered Tax Consultant will      planning through interactive and practical               Chartered Accountancy exams and we will help
guarantee an elite calibre of business consultant     learning, grounded in tax law and real life tax          keep your sights set on becoming a Chartered
with market leading tax skills.                       planning issues. A team of leading tax experts will      Tax Consultant.
                                                      devise and teach the course using cutting edge
                                                      learning facilities. Exams will be open book to
                                                      ensure that the core competency and commercial
                                                      problem solving skills are achieved by the
                                                      successful candidate.



                                                                                                                                                                       21
     Contacts
     Exemptions, Course Enrolment, Training Contracts
     Student Services
     Tel: (01) 637 7200
     email: studentservices@charteredaccountants.ie

     Training in business and practice/
     Training vacancies/ pre-contract registration
     Caroline Bolster
     Tel: (01) 637 7325
     email: caroline.bolster@charteredaccountants.ie

     Accounting Technicians Ireland
     Naomi McGrath
     Tel: (01) 637 7274
     email: nmcgrath@AccountingTechniciansIreland.ie




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

22

								
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