What is special consideration?
We understand that sometimes exceptional circumstances beyond your control may affect your ability to study or prepare for your exam. Special consideration is a process that ensures you aren't disadvantaged if this happens.
Who can apply for special consideration?
You can apply for special consideration if you are a CPA Program candidate and have sat or are due to sit an exam. If you have faced difficulty before or during your exam, you may be eligible to apply for special consideration.
Before applying, please ensure you read our Special Consideration Policy in full to ensure you meet the requirements.
You may apply for special consideration on the grounds that your exam preparation and/or performance were adversely affected by circumstances beyond your control.
Valid reasons to apply for special consideration include:
- a medical condition*
- personal hardship* including, but not limited to, family, personal, or financial issues
- an exam incident.
*Supporting documentation is required if your application is on the grounds of a medical condition or personal hardship.
Cancelling or deferring your exam
If your study has been affected and you don’t feel adequately prepared for your exam, or you’re simply no longer able to attend your exam, you may:
- cancel your enrolment for your subject, up to the advertised closing date
- defer your enrolment to the following semester, up to the advertised closing date.
Special consideration is not applicable if you wish to cancel or defer your exam. If you wish to cancel or defer your exam, please visit My CPA Program to manage your enrolment.
When can you apply for special consideration?
You must submit your application for special consideration before the advertised closing date for the relevant semester. Your application will not be accepted after this date or after exam results have been released.
How to apply for special consideration
- Download the special consideration application form
- Complete the form, remembering to check that the documentation is complete, current and certified where required
- Sign the printed form and return the form by email to Member Administration via [email protected] with all supporting documentation
Your application will be treated confidentially and must be received by the advertised closing date. If we don't receive your application and supporting documentation before the closing date, we can't process it. All applications received before the closing date will be acknowledged in writing before results are officially released.
When applying for special consideration, you must fully explain your situation on the form and detail how the situation affected your studies leading up to the exam and/or your performance in the exam.
It's your responsibility to provide all the necessary information that supports your application. We expect this documentation supplied to be in English. Translated documents must be certified.
If you call us to request special consideration or to report an exam incident, it is not a formal request. You must complete a special consideration application form and submit this before the closing date for applications of that semester.
What supporting documentation do you need to submit?
Applications for special consideration must be supported by current documentation and must demonstrate that circumstances beyond your control adversely affected you during the semester and/or the exam period.
What happens after I submit my application?
If your application is received before the closing date, we'll acknowledge it in writing before results are officially released. Applications with insufficient supporting documentation won't be considered and you'll be notified in writing.
Applying for special consideration doesn't change how your exam will be marked. You'll still be marked on the entire exam, including the questions you may not have answered.
Your final scaled score will reflect your performance across the entire exam. It won't be adjusted based on any questions you may not have completed.
Once your application has been received and acknowledged, the Special Consideration Committee will assess applications that meet the following criteria:
- you sat the exam
- you received a fail grade and your scaled score (exam marks) were within the limited range below the pass mark (540).
For your application to be reviewed by the Special Consideration Committee, your scaled score must fall within the limited range below the pass mark. If you received a fail grade and your scaled score sits outside the limited range, such as a clear fail, your application won't be reviewed by the Committee and your results won't be considered for adjustment.
Please refer to the Special Consideration Policy for further information on the role of the Special Consideration Committee.
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