This module will ensure that learners understand and can apply the principles and practice of advanced taxation, across all the different tax headings, and are able to identify and resolve practical taxation problems. Learners will interpret and apply relevant case law and to advise on the most tax efficient structures.

1. Demonstrate their ability to work within a professional framework
2. Demonstrate technical comprehension of taxation issues and comment on current issues and developments
3. Advise on the most tax efficient structures
4. Demonstrate comprehension and ability to interpret relevant case law and legislation
5. Apply knowledge, understanding and problem solving abilities to determine the tax treatment of practical scenarios
6. Carry out focused research across Irish, European and international tax law and Revenue practice leading to technically sound conclusions

In this module the learner will build on prior knowledge of financial reporting issues and develop the academic and professional skills for a career in accounting. This will require the identification of technical corporate reporting issues and the use of judgement to address these. There will be a focus on new and emerging issues and on the preparation of financial statements in complex group situations whilst also developing analytical and communication skills.

1. Describe the regulatory, legal and ethical framework within which financial reporting occurs. Apply ethical and professional principles to ethical scenarios and explain the consequences of unethical behaviour.
2. Explain the legitimacy and/or acceptability of accounting practices proposed by a company while adhering to ethics guidance.
3. Explain, evaluate and apply the relevant international financial reporting standards and consider differences between these and other GAAP.
4. Prepare financial statements for separate entities and consolidated groups including accounting for subsidiaries, associates and joint ventures, changes in group structures, foreign transactions and foreign entities, statements of cash flows, and other complex accounting situations.
5. Critically discuss changes in accounting standards and regulations and evaluate the appropriateness of the financial reporting framework.
6. Review and evaluate current emerging issues in the area of corporate reporting, including the general frameworks that exist, their practical application and the underlying conceptual issues involved.
7. Demonstrate their analytical knowledge of the processes & techniques used in the evaluation of financial statements and prepare detailed reports thereon suitable for presentation to a variety of users.
8. Discuss the importance of sustainability reporting and the integrated reporting framework and the increased demand for more transparent reporting that meets the social, environmental and ethical needs of a variety of users of financial statements.

This module equips the learner with the necessary skills to analyse and interpret data for informed decision-making. In the Data Analytics module, students will use software to practically apply key techniques and methods including descriptive analyses, data visualisation, hypothesis testing, regression, time series forecasting and data mining. Learners will then communicate the findings of their analyses effectively. They will also learn to effectively communicate their findings, transforming raw data into actionable insights to help improve organisational outcomes.

1. Conduct descriptive statistics to summarize the data main characteristics
2. Use graphs and data visualisation techniques to describe the data
3. Conduct inferential statistics to make inferences based on a data set
4. Apply regression analysis and time series forecasting for prediction
5. Apply data mining techniques to extract useful information from a large amount of raw data
6. Work with data analysis software such as Tableau, Excel and/or SPSS to facilitate the data analysis process.

This module equips learners with a critical understanding of business research practices and methods. Through addressing key research questions, students will gain the knowledge needed to develop a project report or dissertation. After completion of this module, learners will be able to develop and refine a research topic, critically evaluate relevant literature, assess various research methodologies, appraise sampling approaches, and present a comprehensive research proposal.

1. Develop and refine a relevant research topic, articulating associated research questions, aims and objectives.
2. Critically evaluate and present literature pertaining to an identified research topic.
3. Critique the various research methodologies available to the researcher, assessing the appropriateness of methodologies in light of research questions, aims and objectives developed.
4. Appraise the sampling approaches available to the researcher.
5. Develop and present a research proposal.

The purpose of this module is to ensure that students can apply judgement and technique in the analysis of financial, investment and risk management in order to facilitate organisational decision making and control.

1. Evaluate the role of a financial manager in framing corporate objectives and strategies within the current legal, ethical and regulatory framework.
2. Analyse the financial requirements of a business and recommend funding taking cognisance of gearing, dividend policy and strategy, to ensure optimum employment of resources.
3. Prepare valuations of debt, equity and bonds, particularly in the context of mergers and acquisitions, recommending funding options.
4. Demonstrate the ability to assess the risk of investments, perform investment appraisal calculations, and advise on investment decisions.

The aim of this module is to equip students with a knowledge and appreciation of the audit process in the context of the professional regulatory environment and the public interest.

1. Analyse given scenarios within the ethical framework in which auditors perform their duties, demonstrating the ability to recognise ethical issues and recommend appropriate actions.
2. Apply pre-engagement procedures and make a recommendation on the appropriateness of the engagement.
3. Assess the risk of material misstatement (whether arising from fraud or other irregularities), devise an overall audit strategy, and develop an audit plan.
4. Evaluate the system of internal control, including identification of risks within the system and related controls (or lack thereof).
5. Design and apply audit tests which will provide sufficient appropriate audit evidence to support financial statement assertions, including accounting estimates, considering identified risks.
6. Discuss the principles underpinning audit reports, with reference to the relevant standards and legislation and draw appropriate conclusions leading to the formulation of the auditors opinion.
7. Reflect on current issues and developments relating to auditing services.

The purpose of this module is to ensure that students can apply judgement and sound techniques in the analysis of organisational performance to facilitate decision making and control.

1. Assess performance measurement decisions and evaluate performance covering product evaluation decisions including non-financial indicators, environmental issues and ethical dimensions both in the short and long-term.
2. Evaluate divisional performance measurement techniques and assess the behavioural implications of such techniques as well as transfer pricing policy on divisional managers.
3. Calculate and interpret advanced variances, and use them to reconcile budgets with actual performance.
4. Appraise alternative performance measurement techniques and assess their limitations, including the balanced scorecard and benchmarking.

The module is designed to develop students' critical and analytical skills in business scenarios. The aim of the module is to develop students' ability to assess the internal and external environments and the strategic processes affecting organisations. Students will integrate the knowledge and skills developed in this module with their core accounting modules, to develop practical solutions to various scenarios.

1. Demonstrate theoretical and practical issues in a logical and coherent manner when analysing case study evidence.
2. Identify and critique technical corporate reporting issues and use own judgement to address same.
3. Demonstrate an ability to critique and apply the key concepts and theories that underpin strategy development and implementation.
4. Determine appropriate responses to practical governance/ethical issues facing an entity.
5. Critically analyse the role of artificial intelligence and blockchain technology.
6. Demonstrate an ability, both orally and written, to communicate clear and unambiguous advice to queries pertaining to different business issues.

This subject introduces learners to various specialised software packages that used on a daily basis by Accountants. These include ROS, Income Tax and Corporation Tax packages, Accounts Production software and Client Management Software. Learners will apply the theoretical knowledge acquired in the studies to practical applications that are used in the Accounting Industry.

1. Set up a Client Database, use it for CRM, Practice Management and E filing
2. Use a specialised accounts package to produce properly formatted Financial Statements
3. File all relevant returns, eg Form 11, CT1, VAT3, P35 etc online using ROS
4. Conduct searches on CRO website re auditors, directors, companies

The module is designed to allow learners to learn through reflecting on the experience of working in a relevant work place, and subsequently articulating what of value, they are learning in the process. This module focuses on developing significant and critical work-based learning and research. The approach recognises the relationship between theory and business practice, and enables students to apply the knowledge and skills they developed in an environment where they will be exposed to a range of practices in accounting. The module creates an environment in which participants can engage in knowledge development based on the 'work' context. Applied project work and sharing of real life experiences will form a richness of learning through the process referred to as 'Apply and Learn'. This is essentially an applied module with rigorous theoretical underpinnings. It will enable learners to understand the wider implications of their academic work and to reflect on how their experience has informed their knowledge regarding their academic practice. The module requires learners to make explicit links between academic theories or concepts and their experiences in an applied setting. They have to critically evaluate an academic theory or concept in relation to the applied setting they are undertaking work in. They learn how their academic studies can be of use when working in an applied setting. In this way the module covers issues of employability and focuses the learners' awareness towards their transferable skills while relating them to the knowledge gained so far from academic credit. The module also seeks to provide an underpinning for developing as a competent reflective practitioner in industry.

Each learner is required to spend 8-12 weeks (full time) in work placement.

1. Source and critically evaluate research literature and evidence.
2. Construct a paper in a manner that articulates reflection, planning, creativity and best practice.
3. Apply and evaluate theory and knowledge acquired from the programme into the working environment
4. Develop skills and competence in the work place including inter alia personal and team working skills.
5. Critique reflective practice theory and practice
6. Apply reflective practice by documenting in a learning log work undertaken, skills attained and learning acquired during the work placement.
7. Engage in secondary critical reflection, analysing own reflections in peer learning context.
8. Consolidate learning through the application of theory to practice, critical self-reflection and peer learning.

The dissertation module allows learners to apply the concepts, methods, and techniques acquired from research methods and performance modules. Students will critically engage with issues related to the design, planning, and execution of a level nine dissertation in their chosen field. The process prepares learners to contribute meaningfully to their area of study through analysis and thoughtful inquiry.

1. Write, present and defend a research approach, analysis and conclusions/recommendations
2. Construct a comprehensive literature review in a specified sub-field of accounting and synthesise material into a collective whole.
3. Source and evaluate multiple sources of relevant data, appraising the limits and appropriate uses of such data.
4. Evaluate appropriate methodological approaches, adopting the necessary approach suitable to the topic being researched.
5. Consider legal and ethical issues pertinent to research in this area.
6. Write, present and defend material that articulates ideas, insights, analysis, policy and best practice to peer and practitioner audiences.
7. Produce a comprehensive Dissertation which complies with all the rules and conventions of academic writing including referencing and presentation.
8. Display evidence of independent research skills throughout the Dissertation process.
9. Produce a Dissertation that evaluates and synthesises relevant qualitative, quantitative or mixed-methods research.