Purpose

This policy establishes guidelines and procedures for subject cancellations and deferrals for candidates who are enrolled in the CPA Program.

Scope

This policy applies to all enrolled candidates of the CPA Program.

Definitions

Non-member: A person who is not a member or an associate member of CPA Australia and is not therefore bound by CPA Australia member rules and regulations.
Associate member of CPA Australia (ASA): A member who has paid current fees as an Associate Member of CPA Australia.
CPA Program: The CPA Program comprising six postgraduate-level subjects, successful completion of which is a key requirement for advancement to full CPA Australia membership.
Exam candidates: Anyone who is currently enrolled in a CPA Program subject and will be sitting an exam for that subject.
Subject cancellation: Cancellation of enrolment in a CPA Program subject made by the advertised date. Enrolment fees are refunded. Transcript shows no record of enrolment.
Subject deferral: Deferral of enrolment in the subject of the CPA Program to the following semester. A deferral fee is applicable.
Late deferral: Deferral of enrolment that is made three weeks or less from the commencement of exams. A late deferral fee is applicable.

Requirements and procedures for subject cancellations

A subject cancellation date is advertised in the Important dates on the CPA website.

All subject cancellations made prior to this date will receive a full refund of enrolment fees. 

All cancellation requests are made online via My CPA Program.

In order to receive a full refund of enrolment fees candidates must ensure that the request is submitted by the advertised date.

No refunds will be applicable for subject cancellation after the advertised cancellation date.

Once a candidate has cancelled their enrolment in the subject all access to My Online learning will be terminated and any scheduled exam cancelled.

In order to progress through the CPA Program candidates are permitted a maximum of two enrolment cancellations per subject. 

Requirements and procedures for deferrals

Candidates may request a deferral of their enrolment into a subject at any time from the commencement of the semester up until three weeks prior to their scheduled exam appointment.

All deferral requests are made online via My CPA Program.

Once a candidate has deferred their enrolment into the subject all access to My Online learning will be terminated and any scheduled exam cancelled.

Subject deferrals incur a fee in accordance with the advertised fee on the CPA website.

Deferred candidates are automatically enrolled in the subject for the following semester. If the candidate subsequently cancels the enrolment in the subject, fees will not be refunded. 

It is the candidate’s responsibility to retain the study guide. No new study guide will be issued to the deferred candidate in the following semester, unless the guide has been updated.

In the event that the study guide has been updated the candidate will be contacted and provided with a new study guide before the semester begins. Additionally, any material in the study guide that has been updated will be available in the digital study guide available in My Online Learning.

A maximum of two consecutive deferrals (including late deferrals) per subject are permissible. 

A request for a third deferral may be accepted due to extenuating circumstances as outlined below and accompanied by appropriate supporting documentation. Requests for a third deferral must be directed to CPA Australia Membership.

A deferral request submitted within three weeks of the first day of the exam period will be considered a late deferral and incur the appropriate late deferral fee.

Requirements and procedures for late deferrals

A late deferral date is advertised in the Important dates on the CPA website.

Late deferrals are available from three weeks prior to the first day of the exam period.

All deferral requests are made online via My CPA Program.

Requests for late deferrals incur a cost in accordance with the advertised fee on the CPA website.

Late deferrals defer the candidate’s study to the following semester only.

On deferral the candidate’s access to My Online Learning will be closed until the following semester and any scheduled exam cancelled.

It is the candidate’s responsibility to retain the study guide. No new study guide will be issued to the deferred candidate in the following semester, unless the guide has been updated.

In the event that the study guide has been updated the candidate will be contacted and provided with a new study guide before the semester begins. Additionally, any material in the study guide that has been updated will be available in the digital Study Guide available in MyOnline Learning.

A maximum of two consecutive deferrals (including late deferrals) per subject are permissible.

A third late deferral may be accepted due to extenuating circumstances as outlined below and accompanied by appropriate supporting documentation.

Extenuating circumstances

Extenuating circumstances include:

  • Severe or sudden illness or injury, for example, hospital admission, serious injury or illness (does not include minor illness) 
  • Hospital or specialist appointment for serious injury or illness
  • Severe or sudden illness of a family member, for example, hospital admission, serious injury or illness (does not include minor illness)
  • Loss or bereavement – death of a close family member or friend
  • Hardship or trauma – victim of crime, victim of a traffic accident
  • Military service
  • Visa issues, cancellations or grants
  • Relocation to another city or country for minimum length of three months
  • CPA Australia scheduling error
  • Court attendance
  • Civil unrest, protests, war or terrorism, including any official warnings issues by government or relevant authorities
  • Natural disasters or severe weather, including any official warnings issued by government or relevant authorities

Extenuating circumstances do not include:

  • Transport issues
  • Accommodation issues
  • Misreading the exam date and time
  • Work commitments, including business trips, business meetings, workload, promotions or new employment
  • Personal reasons with no other explanation or documentation
  • Sporting commitments or personal achievements, including awards or club meetings
  • Exam venue scheduled to wrong location or country (where the candidate failed to notify CPA Australia or update contact information before advised deadlines)
  • auto-scheduled to inconvenient date and time
  • Carer duties or childcare difficulties
  • Other travel or holidays
  • Family or personal functions or festivities, including, weddings, engagements, christenings or festivals
  • More than one exam scheduled on the same day or on consecutive days
  • Medical circumstances without supporting medical documentation or evidence, or which do not relate to the assessment period in question

Supporting documentation

All documents submitted in support of an extenuating circumstance will be treated with full confidentiality in accordance with the CPA Australia’s Privacy Policy.

The supporting document (where applicable) should be on letter head paper, dated and contain the signature (with title) and the contact details of the appropriate professional.

Documents must be in English. If the documentary evidence is not in English this must be accompanied by an official certified translation.

Documents must be obtained from a professional with first hand evidence of the circumstance. Documents provided by professionals without first hand evidence of the circumstance will not be accepted.

Supporting documents may include (but are not limited to):

  • A medical certificate signed by a registered medical practitioner verifying that the illness affected the candidate during the period claimed.
  • A letter from a family doctor confirming the bereavement or the impact the bereavement has had upon the candidate.
  • Police or crime report. A crime number on its own is not acceptable.
  • Letter from immigration.
  • Signed letter from employer confirming the work relocation and its duration (more than three months)
  • For court attendance – official correspondence from the court or tribunal confirming attendance or Solicitor’s letter detailing the nature and dates of the legal proceedings and the requirement for the candidate to attend court.

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