PDPA candidates may attempt each module up to three times within a rolling five-year period. After three attempts at the same module within five years, candidates must reapply to the program. For more information, refer to Section 2.5, Re-application, of the CPA Harmonized Education Policies, Vol. 2.
Candidates may rewrite the PDPA Examination or the CPA PEP Taxation Module Examination without repeating the corresponding module. However, candidates are strongly encouraged to repeat the module before a third examination attempt, and in some jurisdictions this may be a requirement.
For information about specific regional requirements, contact your provincial or regional CPA body.
If you wish to withdraw from a module or examination, complete the request via My CPA Portal.
Please find Module and examination withdrawal penalties on the fees webpage.
Per the CPA Harmonized Education Policies Vol. 2, if you withdraw after the withdrawal deadline, it 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 Vol. 2, you can defer the examination for any reason through the My CPA portal; however, there will be 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. Please note that a deferred exam cannot be deferred a second time. You can submit a deferral up to three business days after the exam date.
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.