Candidates who sit the exam may apply for special consideration for their exam result if their studies during the semester and/or their exam performance are adversely affected by exceptional circumstances beyond their control.
Candidates should not apply for special consideration if they are unable to attend an exam. In this case, candidates can either:
- cancel their enrolment up to the advertised closing date, or
- apply for an exam deferral up to the advertised closing date (or contact their divisional office if exceptional circumstances arise after the closing date that prevent a candidate from attending the exam).
Reasons for special consideration and the required application documentation are as follows:
| Category | Application documentation required |
| Medical condition |
A medical certificate must be submitted to support an application for a medical condition. It is preferred that the medical practitioner use the ‘Practice Management medical certificate to support special consideration for exams form’. If this is not possible, a medical certificate in other formats from a medical practitioner will be accepted if it contains:
‘Illness’, ‘medical condition’, or ‘not fit for work’ are not sufficient explanations and may be difficult for the Special Consideration Committee to fully assess. |
| Personal hardship |
Personal hardship can include family issues, personal issues or financial issues. Candidates must establish in their documentation that it is a circumstance or situation outside of their control. Candidates must supply a letter from someone not related to them by birth or marriage (including de facto relationship), or a letter from the doctor of their ill relative that contains:
Candidates must also supply additional documentation to support their application, such as a statement detailing how the personal hardship has impacted their studies and/or exam performance. |
| Late receipt of study materials |
Candidates must supply a consignment note or written advice documenting:
Candidates must also supply additional documentation to support their application, such as a statement detailing how the late receipt of study materials has impacted their studies and/or exam performance.
|
| Exam incident | If a disruptive incident occurs during an exam, the candidate must supply a statement describing the incident in detail and the effect it had on the candidate's exam performance. Following receipt of an application, CPA Australia may seek verification of the exam incident from the exam supervisor. |
The majority of candidates undertake the Practice Management program in conjunction with full-time employment commitments. Pressures of work are not considered to be exceptional and applications for special consideration that are submitted for employment-related reasons will not be granted.
Special consideration applications are closely reviewed to ensure that all criteria and requirements have been met before they are accepted for consideration by the committee. Following the special consideration application closing date and before the exam results are officially released, the Special Consideration Committee reviews the personal circumstances of each candidate whose application has been accepted and whose exam result has fallen within a specific range below the pass mark.
The candidate's performance is evaluated in light of the disadvantage suffered and similar cases are taken into consideration in order to ensure equity to all candidates.
In considering an application for special consideration the committee may take into account a candidates' past performance in the CPA Program and Practice Management program and any past applications for special consideration.
Following this review process, the committee may upgrade a fail result to a pass. The Special Consideration Committee does not review applications that have been accepted where the candidate's exam result is a clear fail.
All special consideration applicants' final results will be announced as part of the official release of exam results.
Applying for special consideration
To apply for special consideration:
- read the application instructions
- complete the Practice Management special consideration for exams application form
- forward the application form to Member Administration with all supporting documentation. All applications will be treated confidentially.
No application received after the closing date can be considered. Application closing dates are shown in the Important dates.
All applications received by the application closing date will be acknowledged in writing before the official release of results. The findings of the Special Consideration Committee are confidential and advice regarding individual decisions made by the committee cannot be provided.