Candidates admitted to Associate membership from 1 July 2007 onwards must satisfy the requirements for advancement to CPA status, including completion of the CPA Program professional level and the practical experience requirement, within six years of admission to Associate membership.
If you experience difficulty completing the CPA Program and/or advancing to CPA status in the allotted six years, you may request a review of your circumstances under an appeals process.
You may apply for a review based on personal hardship or illness. You will be required to substantiate that had it not been for the hardship/illness suffered that the CPA Program or advancement would have been completed in the time required.
The appeals process will consider applications in light of the individual circumstances and may recommend additional time in order to complete the CPA Program and advance to CPA status.