Subject cancellations and deferrals policy

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 comprises 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 on the important dates page.

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 subject enrolment at any time from semester start up to the day prior to the start of the exam delivery period at 11:59pm AEST, as advertised on the important dates page.

Subject deferrals incur a fee in accordance with the fees as advertised on the fees page: 

• A deferral submitted up to 3 weeks prior to the start of the exam delivery period will be subject to the ‘Standard exam deferral' fee
• A deferral submitted within the 3 weeks prior to the start of the exam delivery period will be subject to the ‘Late exam deferral' fee

Deferral requests received after the start of the exam delivery period will NOT be accepted. 

All deferral requests must be submitted online via My CPA Program.

Once a deferral is approved, access to My Online Learning will be terminated and any scheduled exam will be cancelled.

Deferred candidates will be automatically re-enrolled in the subject for the following semester. If the candidate then cancels their enrolment, no refund will be issued.

Candidates must retain their original study guide, as a new one will not be provided in the following semester unless it has been updated. If an update has occurred, a new study guide will be issued. Updated content will also be available in the digital study guide via My Online Learning.

A maximum of two consecutive deferrals per subject (including late deferrals) is allowed.

A third late deferral may be accepted due to extenuating circumstances as outlined below and accompanied by appropriate supporting documentation. Refer to Extenuating circumstances for third deferrals section. These requests must be directed to Member Services and are subject to approval by CPA Australia. 

Extenuating circumstances for third deferrals

Extenuating circumstances may include, but are not limited to:

• severe or sudden illness or injury at the time of the scheduled exam (e.g. hospital admission, serious injury or illness) 
• caring responsibilities for an immediate family member that experiences severe or sudden illness or injury, excludes minor illnesses or injuries. The family member must be in your care at the time of the scheduled exam
• sudden loss or bereavement of an immediate family member or close friend
• direct hardship/trauma (e.g. victim of crime, domestic or family violence, involvement in traffic accident)
• civil unrest, protests, war or terrorism, including any official warnings issued by government or relevant authorities
• natural disasters or severe weather, including any official warnings issued by government or relevant authorities.
• military service
• visa issues, cancellations, and grants.

Extenuating circumstances do NOT include:

• work commitments – including business trips, meetings, workload, promotions, new employment
• citation of “personal reasons” with no explanation or supporting documentation
• citation of “medical circumstances” without supporting medical documentation or evidence, or which do not relate to the assessment period in question
• transport issues including heavy traffic, public transport delays/cancellations, roadworks, parking 
• moving or accommodation issues
• misreading or mixing up the exam date and time, location or modality
• bringing the wrong reference materials to the exam
• exam venue scheduled in the wrong location or country if you failed to notify CPA Australia or update contact information before the advised deadlines
• failure to meet exam admission requirements (e.g. not meeting the identification requirements, late arrival)
• auto scheduled or self-scheduled to an exam venue that is more than 250km from your home, but within the same country and region or state
• multiple exams scheduled on the same day, consecutive days or within any time period considered close together
• carer duties or childcare difficulties
• other travel or holidays arrangements
• family or personal functions or festivities, including, weddings, engagements, christenings, or festivals.

Examples of accepted supporting documentation may include, but are not limited to:

• a medical certificate signed by a registered medical practitioner verifying the illness and its period
• a death certificate or letter from a registered medical practitioner confirming the bereavement or the impact the bereavement has had on you
• a police or crime report (a crime number on its own is not acceptable)
• official correspondence from a court or tribunal confirming attendance, or a solicitor’s letter detailing the nature and dates of the legal proceedings and the requirement for you to attend court.

Please note: 

• All supporting documents must be in English or a certified translation must be provided. 
• All documents submitted to evidence extenuating circumstance will be treated in accordance with CPA Australia’s Privacy Policy.
• CPA Australia reserves the right to request additional information or supporting evidence.
• CPA Australia will not obtain documents on behalf of a candidate but reserves the right to verify the supporting documentation provided by a candidate with the issuing individual/authority.
• Knowingly making false or misleading claims as part of a reschedule request, altering or falsifying any supporting documentation may be considered an act of misconduct and may result in referral to the CPA Australia Professional Conduct team for investigation.