If you are enrolled you may:

  • defer 
  • change to an alternative subject (not applicable for Practice Management)
  • cancel 
  • reschedule your exam (not available for Singapore Taxation

These changes can be made online through My CPA Program

Note the closing dates for each of the above activities.

Defer your enrolment to the next semester

You may defer your enrolment via My CPA Program by the advertised closing date. If you defer, you will be automatically enrolled into the same subject in the following semester. Any existing exam appointment will be cancelled and you will have to schedule a new exam appointment through My CPA Program when exam scheduling opens. Candidates applying for a deferral are advised:

  • You are required to retain your study guide. If the study guide is updated for the following semester, you will be automatically reissued a new study guide. If you require a replacement, one can be organised for a fee by contacting us
  • A maximum of two consecutive deferrals will be granted per enrolment. A third deferral may be granted in exceptional circumstances and with supporting documentation.
  • Deferral fees apply, and an increase in the deferral fee will apply three weeks prior to the exam period. 

Refer to our Subject cancellations and deferrals policy for further information about applying for a subject deferral.

Change your enrolment to an alternative subject

You may change the subject in which you are enrolled (except for Practice Management) via My CPA Program provided you do so before the closing date for the current semester. Changes after this date are not permitted.

Cancel your enrolment 

You may cancel your enrolment in a subject via My CPA Program prior to the advertised closing dates.

Candidates applying for a cancellation are advised:

  • A full refund of the subject enrolment fee will be provided if the cancellation is submitted before the first cancellation date for the current semester. A refund will not be provided if the cancellation is submitted after the first cancellation date for the current semester. Requests to cancel your enrolment after the closing date will not be considered. 
  • Following a cancelled enrolment, the subject enrolment will be deleted from your results transcript.
  • A maximum of two cancellations will be granted per subject. 
  • It is not permissible to cancel or defer a subject after you have sat an exam for that subject. If you sit an exam, the result stands and cancellation and deferral requests will not be considered. 

Refer to our Subject cancellations and deferrals policy for further information about applying for a subject cancellation.

Reschedule your exam

You may reschedule your exam subject to availability (for all subjects except Singapore Taxation which must be sat at a specified time and location) via My CPA Program up until the advertising exam scheduling closing date. 

Beyond this date, requests to reschedule an exam may be granted in extenuating circumstances, where possible, by contacting us.