Applications for Semester 2 2023
This policy applies to all candidates undertaking CPA Program exams, regardless of their membership status.
Special consideration is a process to ensure that CPA Program candidates are not disadvantaged in their exam preparation or exam performance by circumstances beyond their control. We acknowledge that sometimes exceptional circumstances beyond the candidate’s control may affect their ability to study or prepare for their exam. Special consideration is the process that ensures candidates are not disadvantaged if this occurs.
Grounds for a special consideration application
You may apply for special consideration if you have already sat or will sit your exam.
You may apply for special consideration on the grounds that your exam preparation and/or performance was adversely affected by circumstances beyond your control for the following reasons:
- medical condition*
- personal hardship*
- exam incident
*Specific supporting documentation is required for applications on the grounds of medical conditions or personal hardship.
If you are enrolled in Singapore Taxation, you are eligible to apply on the grounds of late receipt of your study guide (as this is offered in a hardcopy version only). If you are enrolled in other CPA Program subjects, you are not eligible to apply for this reason, as all study guides are made available in My Online Learning before the start of the semester.
Special consideration application form and supporting documentation
All applications must meet the requirements within the special consideration policy and on the application form to be processed. Special consideration applications must be supported by current documentation and must demonstrate that circumstances beyond your control adversely affected your preparation and/or exam performance during the respective semester.
Special consideration applications processed from prior semesters will not be applied to current and/or future semesters for which you are enrolled. You will need to submit a separate application for each semester you are enrolled (should you continue to be adversely affected). The application must demonstrate how your circumstances adversely affected you during the current semester.
Submitting a special consideration application
It is your responsibility to ensure that all criteria and requirements have been met before you lodge your application for special consideration. All applications need to be lodged before the closing date. Only applications where all criteria and requirements for supporting documentation have been met and the agreement section signed by the candidate will be considered by the Special Consideration Committee.
All applications will be treated with the utmost confidentiality.
Applications received by the closing date will be acknowledged in writing before the official release of results. Applications without sufficient supporting documentation will not be considered and the applicant will be notified in writing.
Applying for special consideration does not change how your exam will be marked: you will still be marked on the entire exam form (including the questions you may not have answered). Your final scaled score will reflect your performance across the entire exam, and it will not be adjusted based on the questions you may not have completed. If your scaled score falls within the narrow band below the passing scaled score, only then will your application be reviewed by the Special Consideration Committee for a decision.
Special Consideration Committee
The Special Consideration Committee will review all eligible applications after the special consideration application closing date and before the exam results are confirmed for release.
Eligible applications are those where all required documentation is provided by the closing date and the candidate's exam result has fallen within a limited range below the passing scaled score (540).
The Special Consideration Committee does not consider applications where the candidate has passed their exam.
Following this review process, the Committee will make a decision to either retain the Fail grade or upgrade the candidate from a Fail grade to a Pass grade.
Applying for special consideration does not guarantee that a Fail result will be upgraded to a Pass.
The findings of the Special Consideration Committee are confidential and final.
Notification of decision
No notifications are made as to whether a candidate's special consideration application is successful. All special consideration applicants' final results will be announced as part of the official release of exam results.
CPA Australia maintains the confidentiality of the special consideration process. No indication will be provided on candidates' transcript that they applied for or received special consideration.
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