PDPA candidates can attempt each module three times within a rolling five-year period. After three attempts of the same module within five years, applicants must re-apply. See Section Section 2.5 Re-application of the CPA Harmonized Education Policies Vol. 2 for more information. The PDPA and CPA PEP Taxation module-end examination can be re-attempted without repeating the module; however, PDPA candidates are encouraged to, and may be required in some regions, to repeat the module before attempting the examination a third time. Contact your provincial/regional CPA body for details.
If you wish to withdraw from a module or examination, complete the request via My CPA Portal.
Module and examination withdrawal penalties can be found here.
Per the CPA Harmonized Education Policies Volume 2, any withdrawals after the withdrawal deadline will be counted as an attempt. Exceptions may be made for extenuating circumstances with supporting documents at the discretion of CPAWSB.
Per the CPA Harmonized Education Policies Volume 2, PDPA you can defer an examination through My CPA portal for any reason, though there is a fee associated with this option. Please note that if you defer an exam, you are required to write at the next immediate offering or the deferred exam will count as an unsuccessful attempt. There is no option to defer a deferred exam. Deferrals can be made up to three business days after the examination.
Please contact [email protected] for specific examination deferral instructions, fees, and required documentation. The deferral fee may be waived in cases of documented extenuating circumstances.