If you are enrolled you may:

  • defer
  • change to an alternative subject
  • cancel
  • reschedule your exam (not available for Singapore Taxation)

These changes can be made online through My CPA Program.

Note the closing dates for each of the above activities.


Defer your enrolment

If you’re unable to continue with your study in the present semester, you may defer your enrolment to the next available semester. You can do this yourself via My CPA Program, by the closing date.

After you defer, any exam appointment you scheduled will be cancelled. We will automatically enrol you into the same subject in the following semester and you will receive an email confirmation.

You will be required to schedule a new exam appointment through My CPA Program when exam scheduling opens for the following semester.

If you defer:

  • You must retain your study guide. If we update the study guide for the following semester, we will send you a new guide. If you do not retain your study guide as instructed, a replacement can be arranged for a fee.
  • A maximum of two consecutive deferrals will be granted per enrolment. A third deferral may be granted in exceptional circumstances and with supporting documentation.
  • Deferral fees apply, and an increase in the deferral fee will apply three weeks prior to the exam period.

See: Subject cancellations and deferrals policy


Change Your Enrolment to an Alternative Subject

You may change the subject in which you are enrolled via My CPA Program provided you do so before the closing date for the current semester. Changes after this date are not permitted


Cancel your enrolment

You may cancel your enrolment via My CPA Program prior to the advertised closing dates.

If you cancel:

  • You will receive a full refund of the subject enrolment fee will be provided if your cancellation is submitted before the first cancellation date for the current semester. A refund will not be provided if you submit your cancellation after the first cancellation date for the current semester. Requests to cancel your enrolment after the closing date will not be considered.
  • Following your cancelled enrolment, the subject will be deleted from your results transcript.
  • A maximum of two cancellations will be granted per subject.
  • It is not permissible to cancel or defer a subject after you have sat an exam for that subject. If you sit an exam, the result stands.

See: Subject cancellations and deferrals policy


Reschedule Your Exam

You may reschedule your exam subject to availability (for all subjects except Singapore Taxation which must be sat at a specified time and location) via My CPA Program up until the advertising exam scheduling closing date

Beyond this date, requests to reschedule an exam may be granted in extenuating circumstances, where possible, by contacting us.