General
- Is there a limit on the number of attempts that one is required to pass failed paper(s)? No limit. You only retake failed paper(s) till you pass. Credits you’ve already earned in other papers don’t expire.
- Why is some of the papers indicated previous credit in my result slip? It means you had already done the respective paper(s) in previous sitting(s) and passed. So if you passed all the other papers in your current level, you proceed to next level. Foundation Level
- I am a CPA new student, must I choose the papers that I want to start with as they appear codewise? No, you just choose any papers that you want to start with in your respective level but you do a minimum of 3 papers. Maximum is all the 6 papers in foundation level.
- I did 3 papers in April 2025 exam but I failed one paper. Can I combine the paper I failed with the 3 papers am remaining with in foundation? Yes, you should combine since you’re required to book at least 3 papers unless it’s the only paper you’re remaining with in your foundation level.
- I failed only one paper in foundation level, all the other 5 papers I have passed. Can I combine the failed paper with intermediate level papers? No, you must retake the failed paper in foundation then after passing that’s when you’ll be allowed to book for intermediate level papers. But you can start studying for intermediate as you revise for retake.
- What’s the exam fee for retake in foundation level? Exam fee is the same. 1400 per paper.
Intermediate Level
- I am looking forward to start intermediate level, must I do the papers as they appear codewise? No, you just choose any papers that you want to start with. You do a minimum of 3 papers. Maximum is all the 6 papers in intermediate.
- I did the first 3 papers in intermediate level last sitting but I failed one or two papers. Can I combine the failed papers with the other remaining papers in intermediate? Yes you can. You do at least 3 papers unless the papers you’re remaining with in intermediate is less than 3.
- I’m remaining with only one paper in intermediate level, am I allowed to combine with other papers in advanced level? No, you must do the paper that you’re remaining with in intermediate then after passing that’s when you will proceed to advanced level.
- What’s the exam fee for retake in intermediate level? Exam fee is the same with when doing the paper at first attempt, 2400 per paper.
- I’ve completed intermediate level, what next? You should proceed to advanced level. In advanced level, you will do 4 compulsory papers, that is:
- Leadership and Management
- Advanced Financial Reporting and Analysis
- Advanced Financial Management
- Advanced Management Accounting You will also choose one specialization paper. You can do two specialization papers if you want to double specialize.
The specialization papers are: - Advanced Taxation
- Advanced Auditing and Assurance
- Advanced Public Financial Management
You do a minimum of 3 papers per sitting.
Advanced Level
- In advanced level, is it a must you start with compulsory papers first? No, you can start with 2 compulsory papers and one specialization paper. Then do the remaining complusory papers in next sitting.
- I did 3 compulsory papers last sitting but failed in one. Can I combine failed paper with specialization paper? Yes you can combine. In this case you can do 2 papers since they are the only ones you’re remaining with.
- Is one allowed to combine advanced level papers together with Business Data Analytics (BDA) practical paper? No, you must pass the 4 compulsory papers and your specialization paper (s) then that’s when you can do BDA practical paper.
