What does my CPA preparatory course grade mean?

Non-Core Preparatory Courses 

The following information applies to:

• Introductory Financial Accounting (IFA)
• Introductory Management Accounting (IMA)
• Economics (ECO)
• Statistics (STA)
• Business Law (BUL)

What does my CPA preparatory course grade mean?

If your final course grade is:

• 50% or higher: You have successfully passed.
• 49% or lower: You have not successfully passed. Exam rewrites are not offered for non-core CPA preparatory courses. You can register to retake the course. Please check out the course offering schedule.
  • You can apply for a course repeat at a reduced fee* (reduced fee applies to students on their second attempt). If you are eligible to for this option, register and pay the full course fee on your My CPA Portal. Once you complete your transaction, please email [email protected] to request the partial refund.

Non-Redesigned Core Preparatory Courses

For Semester 4 and 5 2022, this information applies to the following core preparatory courses and exams:

• Corporate Finance (COF)
• Performance Management (PMA)

What does my CPA preparatory course grade mean?

If your final course grade is:

• 60% or higher, and your exam grade is 50% or higher: You have successfully passed.
• 60% or higher, but your exam grade is less than 50%; OR between 50% and 59%: You have not passed. If you have not already used your rewrite attempt for your course, you do qualify for a rewrite exam in the next semester. You should note that an exam rewrite counts as another attempt at your CPA preparatory course (each student gets three attempts at each course). You may choose not to retake the exam and simply take a ‘fail’ for the course, the choice to rewrite is up to you.
• 49% or lower: You have not successfully passed and may have to register to retake the course. Please check out the course offering schedule.

If you fail the course twice, you must register to retake the course before the third and final attempt at the exam.

Redesigned Core Preparatory Courses

This information currently applies to the following redesigned core CPA preparatory courses and exams:

• Intermediate Financial Reporting 1 (IF1)
• Intermediate Financial Reporting 2 (IF2)
• Advanced Financial Reporting (AFR)
• Audit & Assurance (AUA)
• Taxation (TAX)
• Intermediate Management Accounting (MAA)
• Information Technology (ITE)

What does my CPA preparatory course grade mean?

If your final course grade is:

• 60% or higher: You have successfully passed.
• Between 50 – 59%: You have not passed. If you have not already used your rewrite attempt for your course, you do qualify for a rewrite exam in the next semester. You should note that an exam rewrite counts as another attempt at your CPA preparatory course (each student gets three attempts at each course). You may choose not to retake the exam and simply take a ‘fail’ for the course, the choice to rewrite is up to you. Please note the rewrite will be worth 100% of your final course grade.
• 49% or lower: You have not successfully passed and may register to retake the course. Please check out the course offering schedule.