CPA PEP Examinations

Exam Accommodation Requests

On a case-by-case basis, CPA Ontario provides reasonable exam accommodations to those with supporting documentation in accordance with the Ontario Human Rights Code. To allow sufficient time for review, please submit an “Accommodation Service Request” and documentation through MyPortal at least 10 weeks prior to your exam. 

Challenge examinations

Students who are unsuccessful on an examination after taking the module are eligible to challenge the examination on their next attempt—this means you do not have to re-take the module and can write the examination only. Some internationally trained accountants are eligible to challenge the examination on their first attempt.

Note: Students challenging an examination will not have access to  updated module content or prior discussion boards. If you require them, you can purchase review materials at a cost of $250 + HST.

Withdrawals from challenge examinations

Challenge examinations may not be deferred. If you are unable to attend your challenge examination, you must withdraw from it prior to the examination start time. If you withdraw after the examination start time, it will be counted as an attempt. If you withdraw from your challenge examination before the examination start time, you will be eligible to re-enrol into the same module challenge examination in the next available enrolment period.

To withdraw from a challenge exam, log in to My Portal ► select Manage my Journey ► CPA PEP ► click on Actions next to the examination you wish to withdraw from ► select Withdraw.

Deferrals for module-end examinations

Students who meet all module examination eligibility requirements (as outlined in the CPA Professional Education Program Candidate Guide), may choose to defer writing the examination until the next provincial offering.  For further details, review the CPA Harmonized Education Policies Vol. 1, section 4.2.

Students may only defer the examination once per module attempt. If you do not attempt the examination at the next provincial offering, you will be unsuccessful in the module and an attempt is charged. You must then retake the full module before you can write the module-end examination. Students who are challenging the examination are not eligible for deferral.

To defer an examination log in to My Portal, select Manage my Journey ► CPA PEP ► click on Actions next to the examination you wish to defer ► select Defer.

What to do after an unsuccessful attempt on an examination

If you were unsuccessful on a module examination, you may have the choice of writing a challenge examination or repeating the module and examination for your next attempt. You can also choose to request a re-mark of the unsuccessful result.

Please refer to the PEP Schedule for the enrolment deadline to challenge the exam. If you have any questions, email our team.

Examination re-mark requests

Students who were unsuccessful on a module examination may request an examination re-mark. Students will be notified if their examination re-mark was successful or unsuccessful — no additional information will be provided. A re-mark ensures that students were given credit for all competencies demonstrated. A re-mark is a blind re-marking of the examination paper, completed by an independent and experienced marker, with no additional circumstances considered. re-mark results will be provided to students via email within two weeks of the re-mark deadline. If an examination is successful upon re-mark, the student will pass the module. re-mark results are final.

Please note: due to the thorough and rigorous marking process, the likelihood of a re-mark overturning an unsuccessful examination result is very low.

Examination re-mark fees will be refunded if the re-mark is successful and students who were withdrawn from a prerequisite module will be allowed to re-enrol in the upcoming module. Students wishing to submit a request for a re-mark may do so online through My Portal, by selecting Obligations & Requests ► Student Requests ► Exam re-marks ► Performance Analysis Review (PAR).

For re-mark submission deadlines, please review the deadlines on the CPA PEP schedule page.

Deregistration

A student will be deregistered 45 days after the release of the results of their third unsuccessful attempt at either Core 1, Core 2, Capstone 1, Capstone 2 or the CFE. For elective modules, after three unsuccessful attempts, no further attempts for that module or examination can be made. Students who are unable to successfully complete two of the electives will be deregistered.

Refer to Regulation 9-1, section 1.19 for the definition of an unsuccessful attempt and section 47.5 for the details and timing of deregistrations.

A student who has been deregistered shall not be reregistered except in extraordinary circumstances at the discretion of, and on the restrictions and conditions deemed appropriate by, the Registrar, the Admission and Registration Committee or the Appeal Committee, as the case may be. Refer to Regulation 9-1 sections 58 and 58A.