Special consideration policy
Content Summary
Scope
This policy applies to all candidates undertaking CPA Program exams, regardless of their membership status. The scope of this policy is limited to special consideration of your exam result due to exceptional circumstances beyond your control that may affect your exam preparation and/or performance, and does not include:
- Exam scheduling and delivery
- Subject deferral and cancellation,
- Reasonable adjustment, or
- CPA Foundation Exams.
CPA reserves the right to make changes to the special consideration policy as required. Please carefully read this policy. We recommend all candidates review the policy prior to submitting an application.
Definition
We acknowledge that sometimes exceptional circumstances beyond your control may affect your exam preparation and/or performance. Special consideration is the process that seeks to ensure candidates are not disadvantaged if this occurs.
Special consideration applications are eligible for review by the CPA Australia Special Consideration Committee when:
- the candidate’s application, including all required documentation, is submitted prior to the closing date, and
- the candidate's exam result has fallen within a pre-determined limited range below the passing scaled score (540).
The CPA Australia Special Consideration Committee reviews all eligible applications. Candidates who are granted special consideration are afforded a one-off adjustment to their exam result, which upgrades their result from a Fail grade to a Pass grade. This adjustment is made prior to the official release of exam results, meaning that your published exam mark is your final mark.
Submitting a special consideration application does not guarantee that your exam result will be adjusted.
Eligibility to apply for special consideration
You are eligible to apply for special consideration if:
- you have already sat or will sit your exam within the semester, and
- 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.
If you have a disability or medical condition that requires a reasonable change to study guide or exam conditions, please refer to the CPA Australia Reasonable adjustment policy for more information.
If you have been granted a Reasonable Adjustment, you are not automatically granted special consideration for your exam result. You should apply for special consideration each semester if your disability or medical condition has impacted your studies leading up to the exam, or if any of the other grounds for special consideration have impacted your exam preparation and/or performance during the semester in a manner which is not addressed by any Reasonable Adjustments made for you.
Exam results
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.
The Special Consideration Committee does not consider applications where the candidate has passed their exam.
If your scaled score falls within the pre-determined narrow band below the passing scaled score (540) and you meet all other requirements within the special consideration policy, only then will your application be reviewed by the Special Consideration Committee for a decision.
Submitting a special consideration application
You must submit your application using our online special consideration application form and ensure that it is received by the closing date for the semester of study. Applications received after the closing date will not be accepted.
To access the online form, log in to your applications portal and navigate to the ‘Other services’ menu and select ‘Special Consideration’ from the drop-down list.
In order to be processed, all applications must:
- meet the requirements within the special consideration policy and on the application form
- be supported by current documentation*, and
- demonstrate that circumstances beyond your control adversely affected your preparation and/or exam performance during the current semester.
*Refer to specific supporting documentation required for applications on the grounds of medical conditions or personal hardship.
Your application must demonstrate how your circumstances adversely affected you during the current semester.
Special consideration applications processed from prior semesters will not be applied to current and/or future semesters for which you are enrolled. Should you continue to be adversely affected, you will need to submit a separate application for each semester you are enrolled.
It is your responsibility to ensure that all requirements have been met before you lodge your application. Upon submission of your application, you must complete a mandatory declaration which confirms that you have met the requirements, including that:
- you have sat your exam
- have uploaded all relevant supporting documentation
- have reviewed the details of your application
- have read and understood the Special Consideration Policy
- understand that your final scaled score must fall within a limited range below the 540 pass mark in order to be reviewed for special consideration, and that if you receive a scaled score outside the limited range, your application will not be reviewed by the Special Consideration Committee and your result will not be considered for adjustment, and
- have read and understood the Privacy Statement.
The receipt of your application prior to the closing date will be acknowledged in writing before the official release of results. If your application does not include sufficient supporting documentation, you will be notified in writing that it cannot be progressed and will not be considered by the Special Consideration Committee.
All applications will be treated with the utmost confidentiality.
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).
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 the outcome of your special consideration application. All special consideration applications are reviewed prior to the official release of exam results, therefore your published exam result is your final result.
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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