Exam myth busting

Fact: All exam content is taken directly from your study guide

Every question in your exam is checked for fairness, clear phrasing and relevance to your study guide.

Fact: Pass marks are set by members

Pass marks are set by members. When a subject or exam goes through a significant change or update we assemble a specialist panel of CPAs for each subject – and it is this panel who set the pass mark.

It is the responsibility of the panel to understand the subject content, exam questions and the minimum acceptable competency in the subject, to determine a reasonable passing scaled score for that subject.

We often hear feedback that this results in “existing members making it harder for new members to pass” and this just isn’t the case. The process ensures that the quality standards are upheld and that a CPA today exemplifies the same standards as a CPA who graduated previously.

Fact: There is no ‘set percentage’ of candidates we fail each semester and we don’t fail candidates intentionally

If you meet or exceed the passing scaled score, you pass. If each and every candidate met the passing score, then we’d pass everyone.

Our failure rates simply reflect the number of members who haven’t met the passing score.

We demand a high standard from our Associate members. Becoming a CPA is a mark of your professional expertise and we expect you to demonstrate a high competency in your exam.

Fact: We aim to make it simple for members to apply for special consideration, but rules do apply.

Here are the main things you need to know.

1. You must have a valid reason, which are set out on our website.
2. Your exam scaled score must fall within a pre-determined range. This is an extremely narrow band below the passing score. If you fall well below, it’s unlikely you’ll be considered for special consideration.
3. If you have a valid reason and your score falls within the range, your application is put before our Special Consideration Committee. The committee has equal numbers of CPAs and CPA Australia senior education staff, all led by an external chairperson who has the casting vote. All committee members have senior rank and deep expertise in the education field. The committee will review each case using the application form and supporting documentation provided. They’ll consider any relevant precedence to decide whether you would have passed the exam if not for the extenuating circumstances. If the panel decides you would have passed, the result is adjusted to a pass.  Otherwise it remains a fail.

Special consideration outcomes are confidential to avoid a candidate being discriminated by a current or future employer on these grounds. The details of the committee’s deliberation on your case won’t be shared with you.