CAP2 Print + digital
CAP2 Financial Reporting Study Notes
IFRS standards, journals, disclosure, cash flows, consolidations, and financial statement preparation.
Printed notes €85
Digital notes €45
Print + digital €105 Save €25
CAP2
CAP2 Auditing & Assurance Study Notes
CAP2 Audit notes covering audit risk, evidence, procedures, controls, ethics, reporting, and decision frameworks.
What's included
This pack is built for the way CAP2 Audit is actually tested: risk identification, procedure selection, evidence quality, ethics, controls, reporting routes, and avoiding common wrong-answer traps.
- Covers audit planning, evidence, procedures, controls, completion, and reporting.
- Includes procedure cards, decision frameworks, and distractor guards.
- Built for audit judgement under exam conditions.
- Connects audit areas to assertions, risks, and reporting consequences.
- Available in printed format, with digital access where selected.
Coverage areas
Audit Environment, Ethics & GovernanceRisk, Evidence & ProceduresControls, Technology & Audit AreasCompletion, Reporting & Group Audits
What's inside the pack.
Each ACA Notes module is split into three practical parts. Part C teaches the subject, Part B turns it into exam-ready competency notes, and Part A gives you the tools for final revision and exam execution.
Part C - Long-form Notes
Part C — Learn the subject
Audit environment, ethics, governance, fraud, planning, risk, evidence, controls, technology, account-area procedures, completion, reporting, going concern, subsequent events, and groups are taught as the foundation of audit work.
- Builds the CAP2 audit foundation from planning through reporting.
- Covers ethics, governance, fraud, controls, technology, groups, going concern, and subsequent events.
- Teaches audit areas through risk, assertion, evidence, and procedure logic.
Part B - Mastery Notes
Part B — Turn knowledge into exam judgement
The material is reorganised around audit judgement: matching procedures to assertions, linking risk to evidence, applying standards to facts, identifying ethics issues, and routing conclusions and reports correctly.
- Focuses on risk-to-procedure linkage and evidence quality.
- Helps students apply standards to facts instead of writing generic lists.
- Targets ethics, reporting, and distractor traps.
Part A - Exam Desk
Part A — Execute under exam conditions
The tools focus on audit execution: procedure cards for major account areas, controls and evidence cards, materiality and reporting decision frameworks, going-concern and subsequent-event routes, fraud and ethics routes, MRQ/distractor guards, and audit integration maps.
- Includes procedure cards, reporting frameworks, and audit-area decision routes.
- Provides going-concern, subsequent-event, fraud, ethics, and MRQ guardrails.
- Supports clear audit conclusions under exam time pressure.
See the Notes
We provide a substantial free sample — approximately 10% of the full notes, typically 30–45 pages — so you can review the structure, tone, and depth before purchasing.
What Students Say
I honestly found FAE Core so hard to get my head around at the start because it covers such a mix of topics. These notes made it all feel a lot more manageable. They helped me tie together strategy, leadership, risk, sustainability and the data side of things in a way that actually stuck.
What I liked most was that the notes did not feel overly academic or dragged out. FAE Core can get overwhelming quickly, especially when you are trying to cover things like governance, risk, AI and business strategy all at once. These notes made it much easier to manage.
I used these notes when I was struggling to bring my answers up to FAE standard. They helped me think more commercially and link different parts of the syllabus together instead of treating everything as separate topics. The real world examples were really great too.
Pack options
Refund policy applies — see terms. Full details →
Tracked shipping Digital access where selected Refund policy applies