CPA Preparatory Course Exam Options

If you are unsuccessful on a CPA preparatory course exam or wish to defer your exam, the following options are available to you:

Non-core course exam grade scale

If your grade is:

  • 50 percent or higher –> You have successfully passed your non-core CPA preparatory course.
  • 49 percent or lower –> You haven’t successfully passed your non-core CPA preparatory course and may be eligible register to retake the course. Each student is permitted three attempts at a course. See our website for the schedule. Please note: if you are unsuccessful in the first attempt at a non-core course, you can apply to repeat the course at a reduced fee of $310 for the second attempt. Please see the details below:
    • You must pay the course fee (currently $530) to register and then email to receive a partial refund.
    • This reduced fee is only available if you are on your second attempt at a non-core course; if you withdrew before writing your final exam or did not show up to the final exam the reduced fee does not apply.
  • Exam rewrites and appeals are not available for non-core courses.

Core course exam grade scale

If your grade is:

  • 60 percent or higher –>You have successfully passed your core CPA preparatory course.
  • Between 50 and 59 percent –>You haven’t passed your core CPA preparatory course; however, if you haven’t already used your rewrite attempt for your course you qualify for a rewrite exam in the next semester.
    • An exam rewrite counts as an attempt at your CPA preparatory course (each student gets three attempts at each course).
    • You may choose not to retake the exam and simply ‘fail’ the course; the choice of whether to rewrite is up to you. If you choose not to rewrite the exam in the next semester, you will need to retake the entire course before re-attempting the exam.
    • The rewrite exam replaces the grade for all other course examinations but will not replace your quiz or project grades.
    • The fee for an exam rewrite is $210. If you withdraw from the rewrite before the scheduled exam date, the rewrite fee will be refunded, minus a 15 percent administrative fee.
  • 49 percent or lower –>You haven’t successfully passed your core CPA preparatory course and may register to retake the course. Please see our website for the course offering schedule.

If you have questions or concerns regarding core course exams contact

Exam Appeal

If you are unsuccessful in a core CPA preparatory course exam, you can request a remark of the exam via My CPA Portal within three business days of receiving the final course grade.

  • Exam remark requests are not accepted outside this time and you can only request an exam remark if you were unsuccessful in the core course.
  • The exam remark fee is $100 and will be refunded if the final course mark changes to a pass because of the appeal.
  • If you remain unsuccessful in the course following the appeal, the exam remark request fee will not be refunded, even if the final exam result changes.

For more information on the exam remark and what it entails, check out our post regarding appeals, and refer to the “Appeals of Examination Results” document posted within the Exam Preparation widget on the D2L homepage. Please contact for more information on exam appeals.

Exam Deferrals

Effective April 1, 2018, if you have completed all course assignments, you can choose not to write the final examination and defer writing the examination until the next semester. The fee to defer your examination is $210. If you do not attempt the examination in the next semester, you will fail the course and be charged an attempt. Further deferrals will not be permitted. In the case of extenuating circumstances, such as a death in the family or extended illness, a refund will be issued if you provide sufficient documentation. Questions about exam deferrals should be directed to