CPA Ireland students at P2 Stage tailor the qualiﬁcation to their chosen career path. In addition to two mandatory subjects, Advanced Corporate Reporting and Strategy & Leadership, they choose two from four elective subjects. Students wishing to pursue a career in industry, in most instances, will elect for the Strategic Performance Management and Strategic Corporate Finance subjects in addition to the two mandatory subjects.
N.B. All students at P2 must sit and pass the two mandatory subjects plus two of the elective subjects. Students not intending to qualify for a practising certiﬁcate may choose to sit and pass any two of the four electives subjects. All students intending to subsequently qualify and apply for a practising certiﬁcate must sit and pass the Taxation subject and one of the other three electives subjects. All students wishing to qualify and apply for a Practising Certiﬁcate with Audit Qualiﬁcation must sit and pass both the Auditing and Taxation elective subjects. There are other requirements that must be satisﬁed in order to obtain a practising certiﬁcate, details of which are available on the CPA Ireland website www.cpaireland.ie
Articles on the Approach to Professional 2 Stage Examinations
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