When you fail it can really hurt – especially if you feel you did the work and were not expecting the result.

Here is some guidance on what to reflect on to help you move forward.

How did you prepare for your exam? Here are a few things to reflect on:

• When you honestly assess yourself, would you say you worked very hard to pass or do you feel there is room for improvement when it comes to your study habits?
• If you know, what’s your biggest obstacle to studying or passing and can it be eliminated or at least reduced?
• Would it be worthwhile to find a study group where you can hold each other accountable and also discuss challenging topics?
• Did you allocate enough time for your studies?
• Did you use Guided Learning effectively – going through the units, watching videos, attempting all the quizzes?
• Was the mid-semester test attempted and also the two practice exams?
• Did you study actively and regularly – did you write your own notes/index?
• How many times did you go through the study guide?
• Were all questions in the study guide attempted and understood?

Sorry – but it is too late to apply for special consideration. The closing date was Friday 3 November 2023.

CPA will not accept requests for special consideration once the exam results have been released.

Please note that special consideration with CPA is very different to University. At university you may be granted a pass even if you scored quite a level below the pass mark. However, with CPA, it is only going to be relevant if you were very close to the pass mark (i.e. 538 / 539) as you must still demonstrate competence. It is not as generous as university level. They also don’t provide for re-sits and require you to enrol again for another whole semester.

Special consideration is applied for after sitting your exam if you faced circumstances beyond your control which would affect your exam preparation or exam performance.

https://www.cpaaustralia.com.au/your-cpa-program/enrolment/cpa-program-rules-and-regulations/special-consideration-policy

Sorry – but no. CPA do not provide supplementary exams. You will be required to enrol again for another whole semester.

Sorry – but no. There is no point, as CPA will not review any results after the exam results have been published.

This link explains it further:

https://www.cpaaustralia.com.au/your-cpa-program/exams-and-assessment/understanding-your-exam-results

We suggest no – do another subject.

Check out our blog post on this. “Should I do the same subject again”

(and if you are thinking of doing two subjects – the one you failed + one more to catch up – we really recommend NO.

Check out our explanation here “Should I do two subjects”

Please do not do this.

If you are thinking of doing two subjects – the one you failed + one more to catch up – we really recommend NO.

You have such a huge chance of failing both, having mega-stress, and not having a fun life.

Check out our explanation here “Should I do two subjects”

There are no easy subjects, or an easiest subject.

This blog post explains why – and gives you guidance on what to choose next.

“Which CPA subject is the easiest?“

As soon as this information is released by CPA Australia, we will update our FAQs.

Check out this blog post that explains how to get an estimated scaled score:

CPA Scaled Score – what is the pass mark?

Sometimes it is good to not give up.

But, if you are not really in a position to successfully pass the subjects then you have to consider the cost and time you are devoting to the CPA Program and whether it is better to pause your studies or discontinue completely.

If you have consistently failed subjects, if you are scoring in the 400s, if you have repeated a subject several times and are not improving your result – these are all good reasons to to pause your CPA studies.

If you are close, but not getting through, this is an expensive and stressful process to work through.

You may find that with a 2 year break you can come back to your studies with more energy and knowledge, and then perform really well. The aim is not to get a 540 and just get through. It should be about mastering the material, so you can get 600+ and pass confidently and easily.

If you are unsure what to do – please email us at help@Keq.com.au and also include your scaled score results PDF for the subjects you have attempted.

Check out all the key dates here:

CPA Key Dates S1 2025

Short answer = Yes

Longer answer = Yes – in nearly all situations, if you can show CPA Australia you are working towards completing the program then you can continue. This rule is designed to stop people who sign up as Associate Members and never intend to actually do the CPA Program and become full members, but still take advantage of calling themselves a member of CPA Australia.

We can give you more specific guidance and help depending on your situation. For us to be helpful, when you email us, please send through:

1. A copy of your result / scaled score, so we can see your overall score and your result by module
   1. If you have failed more than once please send the results for each attempt you have made.
2. A description of how you study
   1. How often each week
   2. How long you spend each study session
   3. How you study – e.g. things like how you summarise, take notes, create an index, attempt questions

• How you went in your practice exams, and when you did them compared to your final exam (e.g. 1 week before)

CPA do not send you the hard copy study guide when you enrol. They mail it after the closing date for cancellations / subject changes.

It usually takes 2 to 3 weeks to arrive.

So expect it late January. Don’t wait for it – print out module 1 and 2 from the PDF and get to work.

Please email us at Help@KeQ.com.au and we will be able to help you with your query.