EXAM RULES
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Progression
All subjects in a Module must be taken together at the first attempt. Candidates must actually attend all subjects at the first attempt. Being absent for one or more of the subjects will mean a candidate must take all of the subjects again.
Individual passes in the Foundation examinations will be credited but all three subjects in Module A must be passed before proceeding to Module B. Both modules of the examinations must be completed within three years of registration as a student. Both modules of Professional I must be passed before proceeding to Professional II.
Referrals
Candidates taking the Professional I examinations will have individual passes credited to their records. All three subjects in a Module must be taken together at the first attempt and all three subjects in Module C must be passed before proceeding to Module D. All three papers in Module D must be passed before proceeding to Professional II. The whole of Professional I must be passed within six consecutive examination diets following the completion of the Foundation examinations.
At the Professional II stage, referrals may be granted only when a student takes Module E and Module F together. If a student passes one paper in Module E and one paper in Module F the papers are retained as passes. The two failed papers must be taken and passed together within two consecutive examination diets. Alternatively, should a student pass three papers and obtain between thirty per cent and forty nine per cent in the failed paper, a referral for the failed paper would be granted. A student would have two consecutive diets within which to pass the referred paper.
New Legislation
It is the policy of the AIA not to set questions requiring detailed knowledge of new legislation, Financial Reporting Standards or Auditing Standards and Guidelines until six months after the passing of the legislation or the coming into effect of the Standard or Guideline. Candidates may expect to be asked to answer questions requiring knowledge of their principal aspects at examinations held before the operative dates as defined above.
Professional Level II Regulations
When entering the Professional Level II examinations you should carefully consider the options available to you. Students can opt to take either Module E or Module F in any order (two papers) in one sitting, or students also have the option of taking Modules E and F (four papers) in one sitting.
Students must note that at Professional Level II there are specific examination regulations which relate to whether or not you sit for one module, either Module E or F, or sit for both Modules E and F in one sitting.
Entering for one Module (E or F)
The advantage of concentrating on one Module at a time is that for some of you the examinations may coincide with a busy period for your employers. For example if your year end is in May you may feel it beneficial to concentrate on just two papers.
Students taking Module E or F (you can choose which one to take first) must pass both papers in one sitting to pass the module. Students cannot pass one paper opting only to retake the failed paper. Therefore to pass Module E you must pass Paper 13 Financial Accounting II and Paper 14 Financial Management in one sitting. To pass Module F you must pass Paper 15 Professional Practice and Paper 16 Taxation & Tax Planning in one sitting.
Scenario 1: Module E - both papers to be passed at one sitting
Paper 13 Financial Accounting II Pass
Paper 14 Financial Management Pass
Scenario 2: Module F - both papers to be passed at one sitting
Paper 15 Professional Practice Pass
Paper 16 Taxation & Tax Planning Pass
Any of the following variations mean both papers in the Module must be retaken:
Scenario 3: Module E - both papers to be retaken
Paper 13 Financial Accounting II Pass
Paper 14 Financial Management Fail
Scenario 4: Module F - both papers to be retaken
Paper 15 Professional Practice Pass
Paper 16 Taxation & Tax Planning Fail
Students who enter for one module either E or F, must actually sit both papers. Sitting for one paper and being absent for the second paper is not permitted. In this respect if a student was to pass the one attempted paper, it could not be retained as a pass because the other paper was not attempted and both papers are required to be passed at one sitting.
No referral is available when students sit for one module. As with the current regulations at the Professional II level, no time limit is applied.
Entering Modules E and F in one sitting
If you feel that you need a greater challenge you can attempt all four papers in the Professional Level II examinations at the same sitting. This gives you the benefit of being able to complete all four papers in one sitting and become eligible to apply for Associate membership, once you have the required work experience.
The other benefit is that if you do not succeed in passing all four papers at the first attempt you may not be required to sit all four papers again at the next sitting. The following scenarios illustrate possible results and the examinations that you would be required to attempt at the next sitting.
When students sit all four papers in one sitting two regulations apply, the Referred paper regulation and the Retained paper regulation.
Note: For these regulations to apply, candidates are required to actually sit all four papers in one sitting. Attempting any combination of one to three papers will invalidate the regulations. Being absent for any of the papers will invalidate the regulations.
Referred Paper Regulation
Students taking all four papers in Modules E and F in one sitting will be allowed to have one paper referred. The pass mark for the referral is 30%. This means that students who gain at least 50% in three out of four papers and between 30% and 49% in a fourth, will be granted a referral in that paper.
The referred paper must be attempted at each consecutive sitting until a pass is obtained for this regulation to apply. As with the current regulations at the Professional II level, no time limit is applied.
Example
Paper 13 Financial Accounting III Pass (mark of at least(50%)
Paper 14 Financial Management Pass (mark of at least 50%)
Paper 15 Professional Practice Pass (mark of at least 50%)
Paper 16 Taxation & Tax Planning Referred (mark between 30-49%)
Note: Only the referred Paper 16 Taxation & Tax Planning must be taken at the next and subsequent examination diets until a pass is obtained. The three papers awarded a pass, papers 13, 14 and 15 are retained as a pass and accredited to the examination record. If students obtain a mark below the range of 30% and 49% in the fourth paper, then a referral will not be granted. This fourth paper will then be classed as a fail. Students will then be required to take the entire module again.
For example, when a student obtains 50% in Paper 13 Financial Accounting III and Paper 14 Financial Management in Module E, and Paper 15 Professional Practice in Module F, but below 30% in Paper 16 Taxation & Tax Planning, then Module F must be retaken. However students can retain the passes in Module E.
Example
Paper 13 Financial Accounting III Pass (mark of at least(50%) Pass
Paper 14 Financial Management Pass (mark of at least 50%) Pass
Paper 15 Professional Practice Pass (mark of at least 50%) Re-sit
Paper 16 Taxation & Tax Planning Failed (mark below 30%) Re-sit
Note: Only one paper is granted a referral. If a paper is recorded as a fail on the examination notification form, it does not mean it is a referral. If a paper is designated as a referral, then it will be clearly stated as a Referred paper on the examination results notification form.
Retained Paper Regulation
Students who take the four papers in Modules E and F in one sitting and pass one paper in Module E and one paper in Module F, will be allowed to retain these individual passes. At subsequent examination diets the two remaining papers have to be taken and passed in one sitting. If one paper is failed at this sitting, both papers have to be retaken. As with the current regulation at the Professional II level, no time limit is applied.
Note: For this regulation to apply candidates are required to sit all four papers, being absent for one or more of the papers will invalidate the regulation. Only two papers are classed as being retained papers and the remaining two are fails. The two failed papers must be taken together in subsequent examination diets, until a pass is obtained in both papers. No referral is available. The two retained papers are accredited as a pass to the students examination record. Students must take the failed two papers in one sitting until a pass is obtained in both papers to complete the Professional II level examinations.
This means for example; students who pass Paper 13 Financial Accounting III in Module E and Paper 16 Taxation & Tax Planning in Module F, will be able to retain these passes. At the subsequent examination diet, the student is able to sit Paper 14 Financial Management and Paper 15 Professional Practice, without having to take the two retained papers. It should be noted that the two failed papers namely Paper 14 Financial Management and Paper 15 Professional Practice must be taken in one sitting. Students are not permitted to sit either of these papers individually. Being absent for one of the failed papers will mean that both the papers must be retaken at the next examination diet.
Scenario 1: One paper from each Module passed/two papers failed
Paper Exam Diet
May 2002 Nov 2002
13 Financial Accounting III Pass Pass retained
14 Financial Management Fail Re-sit
15 Professional Practice (Auditing) Pass Pass retained
16 Taxation & Tax Planning Fail Re-sit
Scenario 2: Two papers from the same Module passed/two Papers failed
Paper Exam Diet
May 2002 Nov 2002
13 Financial Accounting III Pass Module complete
14 Financial Management Pass Module complete
15 Professional Practice (Auditing) Fail Re-sit
16 Taxation & Tax Planning Fail Re-sit
Scenario 3: Three papers passed/one paper failed
Paper Exam Diet
May 2002 Nov 2002
13 Financial Accounting III Pass Module complete
14 Financial Management Pass Module complete
15 Professional Practice (Auditing) Pass Re-sit
16 Taxation & Tax Planning Fail Re-sit
Scenario 4: Three papers passed/one paper referred
Paper Exam Diet
May 2002 Nov 2002
13 Financial Accounting III Pass Module complete
14 Financial Management Pass Module complete
15 Professional Practice (Auditing) Pass Pass retained
16 Taxation & Tax Planning Fail (30-49%) Re-sit
Scenario 5: One paper passed/three failed
If only one paper is passed then you will be required to re-sit all four papers at the next examinations diet. All re-sits must be taken at consecutive examination diets (therefore one after the other) until passed.
If two re-sit papers are being taken they MUST be passed at the same time, for example:
Paper Exam Diet
May 2002 Nov 2002 May 2003
13 Financial Accounting III Pass Pass retained Pass retained
14 Financial Management Fail Re-sit (pass) Re-sit
15 Professional Practice (Auditing) Pass Pass retained Pass retained
16 Taxation & Tax Planning Fail Re-sit (fail) Re-sit
Full details of the examination regulations can be found in your Student's Guide. For all examination queries, please e-mail the Examinations Department.
