General Rules & Regulations of Accounting Technicians Ireland. Effective Date: 1 September 2017

Transcription

1 General Rules & Regulatins f Accunting Technicians Ireland Effective Date: 1 September 2017

2 Ntes & Definitins 1. Definitins 1.1. Accunting Technicians Ireland is the trading name f The Institute f Accunting Technicians in Ireland Limited Thrughut this dcument, the terms we, us r ur is taken t mean Accunting Technicians Ireland. The terms yu r yur is taken t mean anyne wh is prgressing r is intending t prgress t an award f a qualificatin with Accunting Technicians Ireland The term subject is used thrughut t mean a unit f study A Wrk Experience mentr is a Line Manager r Emplyer r Qualified Accuntant, wh has had direct knwledge f yu and yur wrk. 2. Ntes 2.1. These Rules & Regulatins gvern the relatinship between Accunting Technicians Ireland and any individual wh is registered with Accunting Technicians Ireland r t individuals wh are applying fr Exemptins r individuals wh purchase prducts r services frm Accunting Technicians Ireland. These Rules & Regulatins shuld be read carefully as they cntain detailed rules which may apply t yu and limitatins n the liability f Accunting Technicians Ireland Accunting Technicians Ireland als publishes a set f Rules & Regulatins fr Apprenticeship Prgrammes. Except where explicitly stated, the Rules & Regulatins fr Apprenticeship Prgrammes are deemed t be in additin t (and nt in place f ) the Rules & Regulatins set ut in this dcument. This means that any student registered n an Apprenticeship Prgramme is bund by these Rules & Regulatins and als by thse set ut in the Rules & Regulatins fr Apprenticeship Prgrammes Use f Accunting Technicians Ireland services r registratin with us shall cnstitute agreement t abide by the Rules & Regulatins in frce Accunting Technicians Ireland reserves the right in its sle and abslute discretin t make changes t these Rules & Regulatins r t ur fee structure frm time t time. Accunting Technicians Ireland will nt be liable fr any lss r damage resulting therefrm. Yu can review the mst current versin f the Rules & Regulatins at any time Rules & Regulatins Page 2 f 37

3 at s_and_regulatins/rules_and_regulatins.html.cntinued use f Accunting Technicians Ireland services after any such changes shall cnstitute yur acceptance f such changes The versin f these Rules & Regulatins published n at any pint in time, will be the versin that is applicable at that time In the event f a disagreement as t the interpretatin f these Rules & Regulatins, the interpretatin by Accunting Technicians Ireland will be authritative and will bind the parties t the agreement. 3. Equal Opprtunities Plicy 3.1. Our equal pprtunities plicy seeks t ensure that any individual cnsidering ur qualificatin is treated fairly regardless f race, gender, disability, age, rigin, religius r plitical beliefs, sexual rientatin, sci-ecnmic backgrund, marital r civil partnership status We are cmmitted t ensuring fair and equal access t ur qualificatin, examinatins and supprt materials Candidates registering fr ur curse shuld nte that the examinatin will be set and assessed in English nly Candidates whse first language is ther than English shuld ensure that their standard f English is such that they are cmfrtable being assessed n differently t candidates whse first language is English. Lack f fluency/literacy in English will nt be admitted later as grunds fr review/appeal f an examinatin result Accunting Technicians Ireland facilitates candidates whse first language is ther than English by allwing the use f English t English thesaurus in the examinatins. See Sectin 8 fr further details As candidates are examined thrugh English nly it is strngly recmmended that yu have a gd wrking knwledge f business English prir t cmmencing ur curse. Rules & Regulatins Page 3 f 37

4 4. Exemptins (Recgnitin f Prir Learning) 4.1. Applying fr Exemptins Yu may apply fr ne f mre Exemptins frm 1st year subjects, based n prir learning, prir t registering with us by cmpleting an applicatin frm and including details f any relevant curse f study cmpleted within the previus 6 years. The full Exemptins Plicy is available n Please nte that: We d nt award Exemptins frm any 2 nd year subjects r frm ur Wrk-based subjects. We d nt award Exemptins based n prir wrk-experience, as this is assessed as part f the qualificatin. Yu must apply fr Exemptin(s) befre yu register with us. It is nt pssible fr us t award any Exemptin(s) after yu have registered. 4.3 N fee is required t apply fr Exemptins, but please nte that if any Exemptin(s) are ffered then a fee des apply shuld yu decide t accept these. 4.4 The clsing date fr receipt f applicatins will be psted n and all applicatins must be received n r befre this date. 4.5 Exemptin Offer We will assess each applicatin n an individual basis and respnd, in writing, with details f any Exemptin(s) that we can ffer yu If yu have been ffered an Exemptin, the letter will include a cde that yu can use when registering nline in rder t accept yur exemptins Cmmunicatin between us in relatin t Exemptins des nt cnstitute an agreement. Yu are nt cnsidered t have accepted Rules & Regulatins Page 4 f 37

5 an exemptin ffer until we have received a frmal acceptance frm yu during yur registratin. 4.6 Accepting Exemptins T accept an Exemptin ffer, yu must either Register nline using the cde prvided r cmplete a Registratin Frm and return this tgether with a cpy f yur Exemptin ffer letter. A fee (per subject) must be included and details f the applicable fee(s) are available at Nte that 2 nd year subject(s) assume prir knwledge f 1 st year subjects. By accepting an exemptin, yu are stating that yu have this knwledge and are up-t-date with the subject(s) material. T prevent yu falling behind yur peers in 2 nd year, we recmmend yu revise the subject befre yu cmmence study It is nt pssible t btain an verall Merit Pass r Distinctin in 1st year if yu have accepted any Exemptin(s) Yu shuld nte that mst awarding bdies will nly grant an Exemptin n the basis f cmpleting ur exams and nt n the basis f any Exemptin ffered by us. This means that if yu are cnsidering ging n t further study, it is likely that ther awarding bdies will nt grant an Exemptin based n an Exemptin that yu btained frm us Shuld yu later decide t attempt the Examinatin in any subject where yu accepted an Exemptin, this will vid yur Exemptin and the Examinatin result will stand in all cases. 4.7 Declining Exemptins Shuld yu chse nt t take up ne r mre Exemptins ffered t yu, an Exemptin fee is nt required in respect f thse subjects and yu need nly register with us, as nrmal, withut accepting the Exemptin(s). In rder t btain the qualificatin yu will be required t attend class and successfully cmplete the examinatins fr thse subjects, as nrmal Nte that nce yu have registered with us withut accepting any Exemptin(s) ffered, yu will nt be able t accept the Exemptin(s) at a later date. Rules & Regulatins Page 5 f 37

6 5. Registratin 5.1. Registratin Prcess New Student Registratin shuld nly be cmpleted by new applicants; if yu have previusly registered yu d nt need t submit a new registratin applicatin. A Cntinuing Student is any student wh has previusly registered with us and wh is cntinuing with their studies within the time-limits set ut in Sectin belw Students must cmplete all 1 st year Examinatins within 6 years f yur first registratin with us. Once yu successfully cmplete all 1 st year Examinatins, yu must cmplete all 2 nd year Examinatins within 10 years f yur first registratin with us This means that yu have a ten-year perid, starting when yu first register with us, t successfully cmplete all Examinatins An applicatin t register des nt cnstitute a legally binding agreement until Accunting Technicians Ireland issue yu with cnfirmatin that yu have been registered. The registratin perid runs fr apprximately tw mnths at the cmmencement f the academic year. This perid is ntified n Once yur registratin has been cnfirmed, yu will be able (n the next wrking day) t access the secure areas f ur website using yur Student Registratin Number and Date f Birth Please qute yur Registratin Number n all crrespndence t us. Nte that sme f ur licensed clleges will issue yu with a separate student number. This is fr their recrds nly and is nt used by Accunting Technicians Ireland All students must pay an annual Student Fee (as set ut at This will allw yu cntinued access t Student areas f ur website. Rules & Regulatins Page 6 f 37

7 5.1.6 This annual fee entitles yu t a range f services, including: Access t secure areas f ur website. Regular Newsletters. Access t Library Facilities at ur ffices in Dublin and Belfast. Career advice thrugh Accunting Technicians Recruitment. Access t Accunting Technicians Recruitment placement services If yu wish t cntinue r cmplete yur studies with us and have gne beynd the time limits set ut in Sectin 5.1.2, please cntact us directly at Students@accuntingtechniciansireland.ie t discuss yur ptins. 5.2 Online Registratin Prcess Yu may Register nline thrugh ur website at New Applicants will receive an cnfirming that we have received yur applicatin and prviding yu with yur applicatin number We will prcess new applicatins within 10 wrking days and yu will receive a Registratin Ntificatin by cnfirming details f yur Student Registratin Number (which will supersede yur applicatin number) and ther relevant infrmatin. This will als cntain details f all payments we have received Shuld yu nt meet the entry requirements and we decide nt t prcess yur applicatin, we will refund all mnies paid If yu are a Cntinuing Student, yur Registratin Number will nt change. 5.3 Registering by Pst A New Student Registratin Applicatin frm is available t dwnlad at this frm can als be fund within ur student prspectus. Applicatins cannt be prcessed fully until the necessary payments have been received. Accunting Technicians Ireland des nt accept any respnsibility fr any cmmunicatins sent r received thrugh the pstal system. It is the Rules & Regulatins Page 7 f 37

8 respnsibility f every applicant t ensure that they are registered by the relevant deadline date We endeavur t prcess new student applicatins within 14 wrking days f receipt. On cmpletin we will frward yur registratin letter shwing yur Student Registratin Number, this number shuld be used in all future crrespndence with Accunting Technicians Ireland. 5.4 Entry Requirements [NOTE: Entry Requirements fr Apprenticeship Prgrammes may differ frm thse set ut belw. Students seeking t Register n an Apprenticeship Prgramme shuld cnsult the Rules & Regulatins fr Apprenticeship Prgrammes] Mature learners wh have reached 21 years f age by the registratin deadline in the year in which they apply may apply based n age and experience Schl leavers (and ther applicants under 21 years f age) must have achieved the minimum entry requirement, nrmally at Leaving Certificate (Republic f Ireland) r A/AS-Level (Nrthern Ireland) Fr applicants in the Republic f Ireland wh have cmpleted the Leaving Cert in 2016 r earlier, the minimum requirement is five passes in Ordinary level subjects, t include English and either Maths r Accuntancy, OR tw passes in Ordinary level subjects tgether with tw passes in Higher level subjects, again including English and either Maths r Accuntancy Fr applicants in the Republic f Ireland wh will cmplete the Leaving Cert in 2017 (r subsequently), the minimum entry requirement is: a) Five passes at Ordinary Level, which must include a grade f O5 (r better) in English and either Maths r Accuntancy. OR Rules & Regulatins Page 8 f 37

9 b) Tw passes at Ordinary Level and tw passes at Higher Level. Again, this must include a grade f O5 (r better) in English and either Maths r Accuntancy. Fr the purpses f ur entry requirements, a pass at Ordinary Level is a grade f O6 (r better). At Higher Level it is a grade f H6 r better Fr applicants in Nrthern Ireland, the minimum requirement is ne A-level r 2 AS-levels, with at least a grade C in English and either Maths r Accuntancy at GCSE level Yu may als be eligible if yu have cmpleted anther natinally recgnised qualificatin such as HETAC r FETAC (in the Republic), r QCA r BTEC (in Nrthern Ireland). Further infrmatin n specific requirements is available n request. 5.5 Student Cards Student Identificatin Cards are available n request. Yu are required t frward a passprt-sized phtgraph. The card will be valid fr the duratin f yur studies with us. 5.6 Withdrawing frm Prgramme If yu decide t frmally withdraw frm ur prgramme, yu must d s by submitting a Withdrawal Request Frm t the Student Services department. A Withdrawal Request frm is available frm r frm Student Services directly. This frm shuld be cmpleted and returned t us t ensure yur prfile is updated and the necessary refund, if applicable, is issued In the event that yu withdraw frm ur curse and ntify us befre 31 st December (September intake) r 30 th April (January intake), we will issue a refund f yur Registratin Fee (r Annual Student Fee, in the case f cntinuing students), less an administratin charge. Rules & Regulatins Page 9 f 37

10 5.6.3 Please nte that fees paid in respect f ur curse texts are nt refundable except within the Terms & Cnditins fr these prducts, as detailed n ur website Exam fees will be refunded as per ur Refund Plicy set ut in Sectin If yu decide t frmally withdraw frm ur prgramme and have pted t pay yur fees via ur Stepped Payment Facility, yu will nly be refunded any amunt paid after the cst f any Curse Materials and the relevant administratin charge has been cvered Unfrtunately n refund can be made in respect t any fees, apart frm Exam Fees, fr thse wh withdraw frm the curse after the 31st f December each academic year There is n deferral ptin shuld yu decide t reduce the number f mdules yu wish t study in any given academic year. In this case the refund plicy set ut in Sectins will apply. 5.7 Withdrawing frm The Academy r Online Prgramme September Intake If yu have enrlled as a student with The Academy r Online Prgramme and decide t frmally withdraw, tuitin fees will be refunded in full up t 4 weeks fllwing receipt f payment. After this pint and befre 31 st December, yu will be entitled t a refund f 50% f tuitin fees paid. After 31 st December n refunds will be made in respect f tuitin fees If yu have pted t pay yur tuitin fees via ur Stepped Payment Facility and decide t withdraw frm ur prgramme mre than 4 weeks after yur 1 st payment but befre 31 st December, yu will nly be refunded any amunt paid after 50% f the ttal Tuitin Fees, the cst f any Curse Materials and relevant administratin charge has been cvered There is n deferral ptin shuld yu decide t reduce the number f mdules yu wish t study in any given academic year. In this case the refund plicy set ut in Sectins and will apply. Rules & Regulatins Page 10 f 37

11 5.8 Withdrawing frm the Online Prgramme January Intake If yu have enrlled as a student with ur Online Prgramme (Jan intake) and decide t frmally withdraw, tuitin fees will be refunded in full up t 4 weeks fllwing receipt f payment. After this pint and befre 30 th April, yu will be entitled t a refund f 50% f tuitin fees paid. After 30 th April n refunds will be made in respect f tuitin fees If yu have pted t pay yur tuitin fees via ur Stepped Payment Facility and decide t withdraw frm ur prgramme mre than 4 weeks after yur 1 st payment but befre 30 th April, yu will nly be refunded any amunt paid after 50% f the ttal Tuitin Fees, the cst f any Curse Materials and relevant administratin charge has been cvered There is n deferral ptin shuld yu decide t reduce the number f mdules yu wish t study in any given academic year. In this case the refund plicy set ut in Sectins and will apply. 5.9 Cessatin f Registratin If, fr any reasn, yu d nt pay yur annual student fee, we will cease yur Registratin with us. We will ntify yu apprximately ne mnth in advance f this t affrd yu an pprtunity t maintain yur Registratin Shuld yu wish t re-activate yur Registratin with us after it has been ceased, yu will need t cntact us directly. Please see Sectin 5.10 fr details Re-registratin If, fr any reasn, yu allw yur Registratin with us t lapse, yu must cntact us directly t reactivate yur student prfile s that yu can register as a cntinuing student fr the relevant academic year. Rules & Regulatins Page 11 f 37

12 Please nte that the time limits fr cmpletin f yur studies, as set ut in Sectin 5.1.2, apply based n yur first registratin with us Maintaining Registratin In rder t maintain yur Registratin with us, it is necessary t pay an annual fee. Details f this fee can be fund at Students and Members will be able t use the TuchPint prtal system t maintain their Registratin and pay any fees that may be due. Yu can lgin t the TuchPint system frm ur website We will ntify yu apprximately ne mnth in advance f the date when this fee falls due. A deadline applies fr the payment f these fees and this will als be cmmunicated t yu. 6 Prducts & Services 6.1 Online Purchases We prvide many prducts and services fr sale thrugh ur website ( Please nte that all nline purchases are subject t the Terms & Cnditins psted n ur website. 7 Payment 7.1 Methds f Payment We accept payment by cheque, credit card, debit card r pstal rder in respect f all fees and fr all prducts r services A full list f credit and debit cards supprted can be seen n Please make cheques/pstal rders payable t Accunting Technicians Ireland Rules & Regulatins Page 12 f 37

13 7.1.4 We accept payment by direct debit fr any annual fees. A direct debit authrisatin frm is available n request If yu are remitting payment in respect f any fees r prducts (e.g. Examinatin fees, curse manuals, etc), please ensure that yu cmplete and enclse the apprpriate frm t avid any unnecessary delay. 7.2 Security f Payment All nline payments are made thrugh a secure payment prcess. We d nt retain yur card details n ur system fr any perid f time Please d nt credit r debit card details t us We cannt accept payment by cash. Please d nt send cash by pst under any circumstances. 7.3 Refunds Plicy Subject t rules relating t individual services, refunds may be available in specific circumstances Nte that Examinatin fees will nt be refunded t students after the relevant exam bking deadline has passed Refunds may be subject t an administratin charge depending n when the applicatin fr a refund is made We will endeavur t refund yu within ne mnth f yur applicatin fr a refund Where a fee has been paid by yur emplyer any refund will be made directly t that emplyer Where yu have paid the fee yurself the refund will be made directly t yu. Rules & Regulatins Page 13 f 37

14 7.4 Delivery Where a prduct is t be delivered, we strive t ensure that yu receive the prduct within 10 wrking days f having placed the rder with us Fr large prducts (e.g. ur Curse textbks), deliveries will be made by curier during ffice hurs Mnday t Friday and may require a signature upn receipt, please ensure smene is present t sign fr the delivery at yur preferred address Fr ther prducts r services (e.g. Transcripts f Results, etc.), delivery will be by r by regular pst When yu receive yur cnfirmatin yu shuld check that the address yu prvided is crrect. If it is nt, please cntact us immediately. 7.5 Replacements If a prduct has been lst r stlen, it will be necessary fr yu t purchase a replacement If a prduct has been lst r damaged in transit, yu shuld reprt this t us immediately s that we can investigate. Where the delivery requires a signature, please check that the gds are in rder befre signing fr delivery The riginal item may need t be returned t Accunting Technicians Ireland in rder t seek a replacement and may incur a charge. 7.6 Cancellatins Where yu wish t cancel an rder fr Curse textbks (r ther delivered prducts), please nte that refunds can nly be made in line with the Terms f Use available n ur website. Specifically, prducts may nly be returned within 14 days f receipt and must be in saleable cnditin. Rules & Regulatins Page 14 f 37

15 7.6.2 Where yu wish t cancel an nline prduct (such as KnwledgePint tutrials), again nte that this may nly be dne in line with the Terms f Use available n ur website. Specifically, the prduct may be cancelled within 7 days f placing the rder Please nte that there are separate rules in place fr Examinatins: refer t sectin 8.15 fr mre infrmatin. 8. Examinatin & Assessment 8.1 Ntes Yu are required t apply and all fees due t Accunting Technicians Ireland befre yu can sit any examinatin (a full list f applicable fees can be seen n but this includes Annual Student Fee, examinatin fees, curse materials, etc.) Any persn wh presents fr an examinatin is subject t ur Rules & Regulatins. Acceptance f ur Rules & Regulatins is indicated by yur attendance at an examinatin. Yu are als required t indicate that yu will be bund by these regulatins when applying fr any examinatin(s) and by signing yur attendance slip n the day f the exam. 8.2 Eligibility fr Examinatins Yu are required t apply and pay the applicable fees (a full list f applicable fees can be seen n fr each set f exams yu intend t sit Yu must apply n r befre the relevant applicatin deadline. All Examinatin applicatin deadlines are published n ur website and it is yur respnsibility t make yurself aware f these dates Yu must be fully registered with Accunting Technicians Ireland, have paid all utstanding fees(see fr details f the current applicable fees) fr the current year and have received a letter f Rules & Regulatins Page 15 f 37

16 ntificatin fr yur Examinatins, where the infrmatin therein is crrect, in rder t be eligible t sit ur Examinatins Prir t making yur first attempt at any 1 st Year r 2 nd year Examinatins, yu must enrl with and participate in a recgnised educatinal prgramme fr the relevant mdules. A full listing f licensed centres recgnised by Accunting Technicians Ireland is available frm Yu may nly sit the paper(s) chsen by yu n yur applicatin and shwn n yur letter f ntificatin Yu may nly sit at the Examinatin venue shwn n the letter f ntificatin Shuld yu wish t change venue, yu must submit a Change f Venue request t the Examinatins Department n less than 6 weeks prir t the start f the Examinatin Sessin Yu will be permitted t cmmence study fr 2 nd year nce yu have fulfilled the fllwing cnditins: 8.3 Exam Ntificatin Yu must achieve a mark f at least 50% in, r be exempted frm, at least three 1st Year subjects, including bth Financial Accunting and Taxatin ; If yu are unsuccessful in ne 1 st Year subject (either Business Management r Law & Ethics) nte that yu are required t successfully cmplete this subject at a later date in rder t cmplete the qualificatin The examinatin timetable fr each academic year is published in ur Prspectus and n ur website Apprximately three weeks befre the scheduled examinatin date, the examinatin ntificatin letter shall be psted t yur preferred mailing address. It is yur respnsibility t ensure that yu are aware f the date, time and lcatin f the examinatin(s) Yu must bring alng the ntificatin letter t the specified examinatin venue in rder t gain admittance. Please ensure that there is n writing n the ntificatin letter All examinatin venues are ffered subject t adequate demand. If there is insufficient demand fr the venue the candidate has Rules & Regulatins Page 16 f 37

17 chsen, they will be autmatically re-allcated t their secnd preference r (if this is nt pssible) t the nearest available centre. 8.4 Criteria fr Cmpletin f Examinatins As ur syllabus is reviewed every five years, yu must successfully cmplete all 1st Year Examinatins within 6 years f the date n which yu first register with us Once yu have successfully cmpleted all 1 st Year Examinatins, yu must successfully cmplete all 2 nd year Examinatins within 10 years f the date n which yu first register with us This means that yu have a ten year perid, starting when yu first register with us, t successfully cmplete all Examinatins (i.e. bth 1 st Year and 2 nd Year) If yu are unable t cmplete yur studies within the time-limits set ut abve then yu must apply, in writing, fr a special dispensatin in rder t cntinue yur studies. We will assess any such applicatin n a case-by-case basis and additinal time will nly be granted in exceptinal circumstances. 8.5 Nte The fllwing prvisins apply t all Written Examinatins and all cmputer-based Practical Examinatins, unless stated therwise. 8.6 Identificatin Requirements Fr all Examinatins at any Sessin, yu must take yur letter f ntificatin with yu t the Examinatin Centre where: It will ensure yur entry t the examinatin. It will be used t verify yur identity during the examinatin. It will prvide yu with yur Examinatin Number, which must be written n yur script In additin, sme frm f current pht identificatin is required. Fr example: current Accunting Technicians Ireland student card; passprt; driver s license, r a student ID card frm the cllege that yu are attending fr classes. Rules & Regulatins Page 17 f 37

18 8.7 Admissin t an Examinatin Centre Yu must identify yurself t the Invigilatin team upn entry, and may be refused entrance t, r asked t leave, an Examinatin if yu fail t d s Only prperly registered candidates will be admitted t the examinatin hall Yu must ensure that yu arrive in gd time fr yur Examinatin(s). Additinal time will nt be granted if yu arrive late fr any reasn. Yu must arrive 30 minutes befre the start f an Examinatin The Invigilatr will nt allw yu t enter the Examinatin Hall after the first 30 minutes f the examinatin under any circumstances Each desk in the Examinatin Hall is numbered with an Examinatin number; yu must ensure that yu are sitting at the crrect desk by referring t the Examinatin number shwn n yur letter f ntificatin. If yu d nt d s, yur script may be rendered invalid Accunting Technicians Ireland des nt enfrce any dress cde fr Examinatins. Hwever, yu are requested nt t dress in a way likely t cause ffence t thers. Shuld an invigilatr deem yu t be causing ffence they may refuse yu entry r ask yu t leave the venue Yu will nt be permitted t bring any beverages ther than bttled water t yur desk, as a spillage may render yur Answer Bk illegible. Any ther liquids shuld be left utside the Examinatin Hall. 8.8 Pre-Examinatin Annuncements Yu must pay clse attentin t the Invigilatr s annuncement at the beginning f each Examinatin. This will include imprtant infrmatin relating t safety within the Examinatin Hall In particular, please nte the lcatin f the fire exits Nte that smking is nt permitted in any Examinatin Hall Please ensure that yu receive the crrect Examinatin Paper. This is slely yur respnsibility. Please nte that the persn next t yu may be sitting a different Examinatin. Rules & Regulatins Page 18 f 37

19 8.9 Permitted Materials Yu are permitted t have at yur desk, r in yur pssessin during an Examinatin, nly the fllwing materials: Rulers, pens, and an eraser r crrectin fluid and transparent pencil case r transparent plastic bag. A niseless, nn-prgrammable pcket calculatr withut a printut r graphic/wrd display facility in any language. An English-t-English Oxfrd paperback thesaurus r the Cllins thesaurus A t Z nly. Such a thesaurus may nt be written n in any way. Yu may nt take t yur desk, r have pssessin f at any time, any ntes, text bks r any ther material whatsever during any Examinatin Yu are nt permitted t have mbile phnes, pagers, r ther mbile cmmunicatin devices at yur desk r in yur pssessin during an Examinatin. Yu must leave such devices utside the Examinatin Hall. If yu bring any such device int the Hall, it must be switched ff and surrendered t the Invigilatr until the end f the Examinatin Yu will be asked t leave all bags, briefcases, pencil cases and ther persnal belngings at a pint indicated by the Invigilatr. This includes mbile phnes and pagers. We cannt accept respnsibility fr the theft r lss r damage t any items left in the Examinatin Hall, therefre yu are advised nt t bring any items f value t the centre The nly paper that yu are permitted t have at yur desk r in yur pssessin during the Examinatin is the Examinatin Paper (including any inserts), the Answer Bk, and any ther Examinatin Statinery prvided t yu by the Invigilatr Shuld yu require any materials at all, yu must remain at yur desk and call the attentin f an Invigilatr by raising a hand. Under n circumstances are yu permitted t leave yur desk unless directed t d s by an Invigilatr Answer Bks Fr written Examinatins, yu will be prvided with an Answer Bk by the Invigilatr prir t cmmencement f the Examinatin and nce yu have taken yur place at yur desk. Yu are required t prvide yur answers t the examinatin questins in the Answer Bk prvided. Rules & Regulatins Page 19 f 37

20 In a practical Examinatin, n Answer Bk is required and thus nne will be prvided Befre the written Examinatin begins yu are required t enter carefully the several particulars required n the Answer Bk and attendance slip as fllws: (please nte yur name shuld nt appear n yur Answer Bk cver) Yur Examinatin number Yur Examinatin centre/hall Yur Examinatin paper name The sessin yu are sitting (i.e. Summer r Autumn) Whether yu are sitting 1 st Year r 2 nd Year (At the end f the Examinatin) indicate the questin numbers that yu have attempted during the Examinatin In all cases, yu will nt be permitted t leave the Examinatin Hall until yu have signed an attendance slip t cnfirm yur attendance Yu will be prvided with an Answer Bk. Shuld yu require an additinal Answer Bk during the Examinatin, please raise yur hand and an Invigilatr will prvide ne t yu Ensure that all f yur answers are written in ink, using black r blue bir. Please nte that pencil shuld nt be used in any circumstances Ensure that the answer t each questin is cmmenced n a separate page; where a questin cnsists f tw r mre parts this instructin des nt apply Ensure that each page bears the questin number Once the Invigilatr calls time yu must stp writing immediately. Yur Answer Bk will be cllected by ne f the invigilating team. Please nte that yu must remain at yur desk until permitted t leave by the invigilatr Check that all relevant details are entered n yur Answer Bk. Under n circumstances are candidates allwed t leave the Examinatin Hall with an Answer Bk r any Examinatin Statinery, even if blank. Rules & Regulatins Page 20 f 37

21 Yu are encuraged t shw all wrkings fr each questin. This is in yur direct interest and will help the marker mre accurately assess yur perfrmance in the Examinatin If yu submit a blank Answer Bk, yu shall be deemed t have made an attempt at the Examinatin Cnduct during an Examinatin D nt behave in a manner that may distract thers at any time befre, during r after an Examinatin. Inapprpriate behaviur will be reprted t Accunting Technicians Ireland by the Invigilatr and may be cnsidered t be a breach f regulatins Yu are nt permitted t cmmunicate r attempt t cmmunicate with each ther, r with any persn(s) ther than an Invigilatr, until the Examinatin has cncluded and all Answer Bks have been cllected Yu are nt permitted t gain, r attempt t gain, an unfair advantage thrugh any frm f unprfessinal cnduct (e.g. cpying frm anther candidate, using r attempting t use materials that are nt permitted, etc.). Please refer t Sectin 14 in relatin t Breach f these Regulatins Yu may nt leave yur desk fr the first 30 minutes r the last 30 minutes f any Examinatin. Otherwise, yu may leave yur desk subject t the fllwing: Yu must have permissin frm an Invigilatr t leave yur desk at any time. If yu have finished writing and d nt wish t cntinue the Examinatin, yu must infrm the Invigilatr f this and remain in yur place until yur Answer Bk and all Examinatin Statinery has been cllected frm yu by an Invigilatr; If yu wish t use the bathrm facilities then yu must be escrted by an Invigilatr. Nte especially that all Rules & Regulatins apply during any such temprary absence frm the Examinatin Hall. Yu may nt bring the Examinatin Paper, Answer Bk, r any ther materials with yu during any such absence Yu must nt pen the Examinatin paper r therwise cmmence the examinatin until instructed by the Invigilatr t d s. Rules & Regulatins Page 21 f 37

22 Yu must leave yur exam ntificatin letter visible n yur desk t allw the invigilatr t check during the examinatin, withut undue disturbance t yu Yu must stp writing when an Invigilatr annunces the end f the Examinatin. D nt leave yur desk until the Invigilatr permits yu t d s Invigilatrs are present in the examinatin hall t ensure the prper cnduct f the examinatin (including the recrding f attendees) and t deal with prblems which might arise. If during the examinatin yu have a questin r query, these shuld nly be addressed t the Invigilatr. Under n circumstances shuld yu leave yur place unless directed t d s by the Invigilatr. All instructins f the Invigilatr must be cmplied with At the end f the examinatin, yu must remain in yur place until an Invigilatr has cllected yur Answer Bk, yur Answer Bk has been checked, and the Invigilatr has annunced that yu may leave the examinatin hall. It is yur respnsibility t ensure that yur Answer Bks is cllected by an Invigilatr. Yu are reminded that it is nt permitted t take any Answer Bk(s) r ther Examinatin Statinary including the Examinatin Paper - ut f the Hall under any circumstances, even if blank Yur Answer Bk and all Examinatin Statinery remain the prperty f Accunting Technicians Ireland and will nt be returned t yu. Please nte that we d nt prvide yu with a cpy f yur Answer Bk at any time Publicatin f Examinatin Results We cmmunicate yur examinatin results t yu by letter (the date f exam results publicatin will be shwn n after ratificatin f the results and awards by the relevant meeting f the Bard f Examiners. Examinatin results will als be published n ur website ( Yu will have t use yur secure lg-in details in rder t access these. Whereas yu may access yur results thrugh ther means, the published letter takes precedence ver any ther crrespndence received Any candidate wh has nt made full payment in respect f all utstanding fees due t Accunting Technicians Ireland, regardless f amunt, will nt have their exam result released until all such fees have been paid in full. Rules & Regulatins Page 22 f 37

23 A cpy f yur Examinatin results will be prvided t the cllege where yu are attending fr classes fllwing the publicatin f results n ur website. We will nt release yur results t any ther persn r rganizatin under any circumstances withut prir permissin, in writing, frm yurself In rder t preserve cnfidentiality, examinatin results will nt be disclsed AT ANY TIME by , fax, telephne r t persnal callers t Accunting Technicians Ireland Reasnable Accmmdatins/Reasnable Adjustments It is the plicy f Accunting Technicians Ireland t prvide yu with any reasnable assistance yu may require t cmplete yur examinatins. Accunting Technicians Ireland shall attempt t prvide, where practical, a range f supprts t candidates wh have a physical r sensry disability, r a specific learning difficulty (e.g. Dyslexia). Similar facilities can be made available t candidates wh have particular requirements because f an accident, illness, medical cnditin r pregnancy. If yu feel that yur circumstances may merit assistance, yu must cntact us in cnfidence by the apprpriate deadline (all applicable dates can be seen n in rder t allw sufficient time fr us t arrange the assistance that yu require. Yu will be asked t prvide apprpriate dcumentatin t us in supprt f yur request If yu have a medical cnditin that may affect yur perfrmance r the perfrmance f any ther persn, yu shuld advise us as sn as pssible in advance f the Examinatin Please nte that if yu advise us f a medical cnditin after the apprpriate deadline, we cannt guarantee that we will be able t prvide yu with the assistance that yu may need, althugh we will take all reasnable steps t d s Special Cnsideratin Where circumstances affecting yur perfrmance arise n the day f an Examinatin (r shrtly befrehand), and yu are unable t cmmunicate these in advance (e.g. persnal illness), yu must infrm Accunting Technicians Ireland within five (5)days f the date f the Examinatin(s), including apprpriate dcumentatin (e.g. medical certificate). Upn receipt f such dcumentatin, we will recrd an Apprved Absence fr the relevant Examinatin(s). This will nt be cunted as an attempt. Further infrmatin is available n ur website Rules & Regulatins Page 23 f 37

24 If yu have attended, r made an attempt, at an examinatin and subsequently advise us f circumstances as utlined abve, then the circumstances will be presented t the Bard f Examiners wh may decide that n attempt be recrded, r t allw the mark awarded t stand Absence frm Examinatins Nte that nce yu apply fr an Examinatin, yu will be deemed t have made an attempt nce that Examinatin has taken place. This means that absence frm an Examinatin fr which yu have applied shall be cunted as an attempt, unless yur absence has been apprved by us as per Sectin abve Accunting Technicians Ireland will nt issue a refund f examinatin fees nce the relevant applicatin deadline has passed If yu are absent frm ALL f the Examinatins fr which yu have applied, yu will be permitted t carry frward the fees paid fr thse Examinatins t the next Examinatins Sessin. Fr example, if yu apply fr fur examinatins but are absent frm all fur f these, then yu may carry frward yur fee t the next sessin. Hwever if yu attend ne examinatin (r mre) then yu cannt carry frward any fees. Similarly, if yu apply t sit tw examinatins but are absent frm bth, then yu can carry frward the fee t the next sessin. Hwever if yu were t attend either examinatin then yu cannt carry frward any fees Nte that Examinatin Fees can nly be carried frward t the next Examinatin Sessin (e.g. Frm May t August). It is nt pssible t carry frward an Examinatin fee beynd the next sessin and such fees will be deemed lst nce the next sessin has passed If yu present at ne r mre f the Examinatins fr which yu have applied, but are absent frm any ther Examinatin(s) at the same Sessin, yu will nt be permitted t carry frward any fees save in exceptinal circumstances and at the abslute discretin f Accunting Technicians Ireland. Under n circumstances will any Examinatin fee be refunded in such cases. Rules & Regulatins Page 24 f 37

25 Fr example if yu apply fr fur examinatins and present fr ne f these but are absent frm the remaining three, yu cannt carry frward any fees t the next sessin and will need t submit the Examinatin Fee again. 9. Criteria fr Passing Examinatins 9.1 Achieving a Pass Yu will be deemed t have achieved an verall result f Pass in 1 st Year when yu have achieved a pass in every subject in 1 st Year Similarly, yu will be deemed t have achieved an verall result f Pass in 2nd Year when yu have achieved a pass in every subject in 2nd Year In 1st Year, yu will be deemed t have achieved a pass in an individual subject if yu btain a mark f nt less than 50% in the Examinatin fr that subject In 2nd Year, yu will be deemed t have achieved a pass in a particular subject if yu btain: a. A mark f nt less than 50% in each f Advanced Financial Accunting, Advanced Taxatin and Management Accunting; AND b. A mark f nt less than 70% in Integrated Accunting Systems; Once yu have achieved a pass in ne r mre Examinatins, yu will nt be required t re-sit thse Examinatin(s), subject t the criteria fr cmpleting examinatins (see sectin 8.3) If yu d nt cmplete all Examinatins within this perid (see sectin 8.3), yu may be required t re-sit any Examinatins that have been previusly passed and btain a further pass. This is t ensure the currency f yur cmpetency An verall result f Partial Pass will be awarded where yu attempt tw r mre subjects at a particular level (1 st year r 2 nd year) but are nt successful in all f the Examinatins that yu attempt A Partial Pass will als be awarded in cases where yu have nt yet attempted all Examinatins at a particular level (1 st Rules & Regulatins Page 25 f 37

26 year r 2 nd year) but have passed at least ne f the Examinatins at the level Finally, a Partial Pass will be awarded t successful 2 nd year students wh have ne 1 st year Examinatin remaining t cmplete. 9.2 Achieving a Merit Yu will be awarded an verall result f Merit if yu attempt all fur Examinatins at either 1st Year r 2nd Year at the same Examinatin Sessin, and: Yu achieve a ttal mark f 260; Yu achieve a mark f at least 50% in each Examinatin, except (fr 2nd Year) in Integrated Accunting Systems where a mark f 70% must be achieved; Yu fulfil all f these requirements n yur first attempt, unless yu have applied fr Special Cnsideratin and been granted an exceptin. Such exceptins are granted at the sle discretin f Accunting Technicians Ireland Yu will be awarded a Merit in an individual subject if yu achieve a mark f nt less than 65% (r, in Integrated Accunting Systems, a mark f nt less than 80%) in the Examinatin fr that subject. 9.3 Achieving a Distinctin Yu will be awarded an verall result f Distinctin if yu attempt all fur Examinatins at either 1st Year r 2nd Year at the same Examinatin Sessin, and: i) Yu achieve a ttal mark f 320; ii) iii) Yu achieve a mark f at least 50% in each Examinatin, except (fr 2nd Year) in Integrated Accunting Systems where a mark f 70% must be achieved; Yu fulfil all f these requirements n yur first attempt, unless yu have applied fr Special Cnsideratin and been granted an exceptin. Such exceptins are granted at the sle discretin f Accunting Technicians Ireland Yu will be awarded a Distinctin in an individual subject if yu achieve a mark f nt less than 80% (r, in the case f Integrated Accunting Systems, a mark f nt less than 90%) in the Examinatin fr that subject. Rules & Regulatins Page 26 f 37

27 10 Eligibility fr Assessment f Wrk-Based Learning 10.1 Relevant wrk experience requirements are based n full-time emplyment. If any element f the wrk experience is achieved n a part-time basis, the hurs must equate t tw years f full emplyment (30 hurs per week by 35 weeks per year). This must be highlighted n the wrk experience prtfli All wrk-based learning must be signed ff by a qualified mentr wh can validate that the learning utcmes t be assessed have been achieved It is the respnsibility f the candidate t arrange a mentring relatinship with their emplyer. Emplyers are typically pleased t facilitate wrk based learning Yu must bring the respnsibilities f a mentr (as laid ut belw) t the attentin f yur mentr, s that n cnfusin exists as t the imprtance f their rle It is the rle f the Mentr/Emplyer t: i) Impart their knwledge t enhance yur experience; ii) iii) Supervise yur wrk t ensure yu gain experience in the necessary cmpetencies; Review and validate yur Recrd f Wrk Experience n a regular basis. This will facilitate the planning f yur experience and enable the Mentr t discuss yur prgress and t identify any areas fr imprvement r further training and t plan cntinued develpment; 11 Criteria fr Assessment f Wrk Experience Units 11.1 Only wrk experience validated by an apprved Mentr will be accepted fr assessment The Mentr can nly validate wrk experience that yu have actually achieved under their mentrship Thrugh the cmpletin f a detailed Recrd f Wrk Experience, yu will be expected t demnstrate that yu have achieved all f the learning utcmes assciated with the mandatry units and t have achieved all f the learning utcmes n selected elective units. Rules & Regulatins Page 27 f 37

28 11.4 The Recrd f Wrk Experience shuld describe/include the fllwing details fr the wrk undertaken: The date (r time perid when) the wrk was undertaken r the number f hurs spent n a learning utcme in a specified perid. A shrt descriptin f what was dne. Relevant evidence that demnstrates the wrk that was dne All Wrk Experience Units are graded n a Pass/Fail basis nly. There is n award f Merit r Distinctin in relatin t the Wrk Experience Units 11.6 Yu shuld nte that Sectin 14 (Breach f Regulatins) applies t all submissins f any wrk-based learning (either in whle r in part). 12 Criteria fr Achieving Wrk Experience Units 12.1 Wrk based learning is assessed thrugh a three stage prcess. Thus all learning recrds are fully reviewed t ensure that yu meet the assessment criteria set ut fr each unit. The prcedure we use t assess yur Wrk Experience is separately dcumented; a cpy f this prcess can be seen n ur website Yu may submit yur Recrd f Wrk Experience n ur Wrk Experience Frm which can be dwnladed frm If yu are registered n an Apprenticeship Prgramme then yu will nrmally submit yur Recrd f Wrk Experience thrugh an eprtfli (i.e. nline electrnic Prtfli) system Please refer t the Recrd f Wrk Experience fr the relevant areas in which yu must demnstrate cmpetency cnsistently ver a perid f time equivalent t tw years full time emplyment. Such experience must be verified by yur mentr(s) When yu have cmpleted all assessment requirements fr examinatins and wrk experience units, yu will be invited t attend a Graduatin ceremny where the final award is cnferred. Awards are als cnferred in absentia. Rules & Regulatins Page 28 f 37

29 13 Examinatin & Assessment Appeals Prcedures 13.1 Clerical Verificatin f Results A verificatin f examinatin materials shall mean t verify that: i) the ttals are crrect fr each questin; ii) iii) iv) all sectins f the paper were marked; the marks have been crrectly transcribed; all marks were crrectly included in the final result; v) the cmputer recrd is crrect Please nte that this des nt invlve re-marking the Answer Script, hwever yu will be infrmed in writing f the utcme f the verificatin It is nt pssible t prvide detailed feedback n individual scripts, hwever all Examiners Reprts are published n ur website within ne mnth f the publicatin f results In the case f Assessment f Wrk Experience, verificatin shall mean a check f the Wrk Experience Recrd against the Assessment Criteria f the Unit under appeal Yu may request a verificatin f ne r mre f their Examinatin results (r Wrk Experience Recrd) subject t the fllwing: i) Yu must request a verificatin in writing within five (5) wrking days f the publicatin f Examinatin results n Accunting Technicians Ireland website ( r, in the case f Assessment f Wrk Experience, within five (5) wrking days f the receipt f an Assessment Ntificatin frm Accunting Technicians Ireland; ii) iii) A fee applies fr each verificatin request (per subject) is as nted n This fee must accmpany all such requests; Yu shuld nte that marks may be reduced, increased r remain the same; Rules & Regulatins Page 29 f 37

30 iv) The verificatin fee will nly be refunded if the mark is changed (either reduced r increased); v) Where applicable yu shuld apply t sit the relevant Examinatins at the next Sessin pending the utcme f the verificatin. This will nt prejudice the utcme Yu will be infrmed, in writing, f the result f the verificatin within 10 wrking days f ur receipt f the applicatin Where an errr is discvered as a result f a verificatin and the mark is changed, this may: i) Lead t a change in the verall result; ii) iii) Lead t a change in the result fr an individual Examinatin; Lead t a change in the mark fr a paper BUT NOT t the result fr that paper Where a significant errr is discvered n an examinatin, we will autmatically request that the paper is remarked. There will be n additinal fee charged in such instances If yu are unsatisfied with the utcme f a verificatin yu may, at yur ptin, request a Full Review (as utlined belw). Yu must make this request within five (5) wrking days f receiving the utcme f the verificatin Full Review A review means the recnsideratin in detail f all r part f the existing examinatin material r Recrd f Wrk Experience by an Independent Expert. In the case f an Examinatin, a cmplete review f the entire Examinatin script by an Independent Expert is undertaken. The Independent Examiner will carry ut checks t ensure the marks allcated were fair, cnsistent and in line with the marking scheme. In the case f Assessment f Wrk Experience the review cnsists f an audit by a Mderatr wh will check the Recrd f Wrk Experience Yu may request a review f ne r mre f yur Examinatin results (r Recrd f Wrk Experience)subject t the fllwing: Rules & Regulatins Page 30 f 37