Students must attempt exams in order by examination level, but there are no restrictions on the order of subjects you may take within an examination level. Should students wish to attempt examinations from the next examination level, they may do so, however, they must also register to sit the remaining subjects in their current exam level in the same exam sitting. E.g. all remaining examinations at Foundation level must be applied for if attempting a subject(s) from the Professional level. All remaining Professional level examinations must be applied for if attempting a subject(s) from the Strategic level. The order of levels for CPA examinations is:
- Foundation - 4 subjects
- Professional - 6 subjects
- Strategic - 4 subjects (2 mandatory and 2 electives)
Students may not attempt a subject from a higher level if the prerequisite subject(s) from lower level(s) have not been completed or exempted. For example, students may not attempt Strategic Level Advanced Financial Reporting, unless they have passed or been exempted from Professional Level Financial Reporting. Please refer to the Prerequisites Table below for details.
Students are allowed a maximum of 4 examination attempts per subject
- these attempts do not have to be taken in consecutive sittings.