Students, who upon registration as a student with the Institute, who were granted an exemption from an examination in at least one subject at either the F2 or P1 Stage may elect to combine examinations at both of these stages in the same diet of examinations. The following rules apply to Combined F2 and P1 sittings:
- A maximum of four subjects may be taken in any diet of examinations. There is no lower limit.
- Once a subject has been sat, it must be passed within the four available consecutive sittings, inclusive of the first sitting.
- The combined F2 and P1 Stage must be passed within eight available consecutive sittings, inclusive of the first sitting.
- F2 Management Accounting must be passed or have had an exemption granted before a student may apply to sit the P1 Managerial Finance examination.
- F2 Financial Accounting must be passed or have had an exemption granted before a student may apply to sit the P1 Corporate Reporting examination.