The CPA Canada and CPAWSB Candidate Guides state that late submissions will not be accepted. However, in some cases, there may be extenuating circumstances that make it challenging to complete and submit module assignments before the stated deadlines. In extenuating circumstances, candidates may request an extension.
Please note that all extension requests must have supporting documentation to be considered, and the date range of the supporting documentation must substantiate the date range of the requested extension. Please see the table below for examples of extenuating circumstances, and an example of the type of supporting documentation required.
Please note that CPAWSB Facilitators do not have the authority to grant extensions. Additionally, workload, personal commitments, or lack of internet connection are not considered extenuating circumstances.
Extenuating Circumstances Examples
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Extenuating Circumstance
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Supporting Documentation Examples*
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- Issues related to physical or mental health
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- Doctor note or letter
- Lab note or letter
- Referrals
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- Compassionate Care related to significant time and/or effort caring for a loved one
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- Obituary
- Death certificate
- Program from the funeral
- Letters from other family members
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- Employment issues of unexpected nature that are outside of candidate and employer control (i.e., unexpected work travel, unexpected overtime)
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- Letter of support from employer on company letterhead
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- Family/home issues with impact on candidate ability to perform (i.e., divorce, domestic abuse, household emergencies)
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- Police report
- Letter from lawyer or social worker
- Invoice from contractor
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*Supporting documents must state included dates, and the dates must cover the submission deadline dates.