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Program Regulations 

Transfer Credits
Examination Failure Policy
Withdrawals and Refunds
Withdrawal and Re-Admission Policy
Student Appeals
Transfers Out of B.C. 


Transfer Credits 

As a CGA student, you may complete approved equivalent courses at post-secondary institutions for transfer credit to Levels 1-4 courses in the CGA Program, provided that you maintain active student status. You are responsible for ensuring that any non-CGA courses you take are recognized for transfer credit by the Legacy CGA program. For full details of which non-CGA courses are approved for transfer credit, see the Transfer Credit Guide or see Transfer Credits online for the most current information.

To receive transfer credit with the Legacy CGA program, you will need to submit a Request for Transfer Credit Form, along with an official transcript from the post-secondary institution. Please submit the request form as soon as you have completed the non-CGA courses so that your student records are up to date. Courses transferred into the Legacy CGA program are subject to a transfer credit fee for each CGA exemption (with the exception of public speaking and challenge exams).

If you are seeking transfer credit for your post-secondary studies completed either within Canada or outside of Canada, please submit your official transcripts directly to our CPABC office, or place your request for the official transcript directly with your post-secondary institution and have them mailed to:

Certified General Accountants Association of British Columbia
c/o Assessments
#300 - 1867 West Broadway,
Vancouver, BC V6J 5L4

Additional Important Information: 

If your official transcripts are in a language other than English, they must be accompanied by a notarized translation.

All transcripts received will be kept in your file and will not be returned to you. Therefore, if you require a record of your official transcripts for your own records or you require an additional copy of your transcripts to send to a translator, we suggest that you order more than one at the time of your request to your post-secondary institution.



Examination Failure Policy 

Students are allowed up to four failed attempts for each CGA course. Any course is considered to have been failed when a student:

  • does not qualify to write the examination (DNQ), or
  • writes any examination (including primary, challenge, supplemental and deferred) and achieves a mark of less than 65 per cent, or,
  • receives a mark of S or F in PA1/PA2.

Each DNQ, examination grade of less than 65 per cent, or examination grade of S or F (for PA1 and PA2) is considered to be one of the four attempts allowed to pass a particular course. Marks of ETR (Elect to Re-enrol) or DEF (Deferred) are not considered failures. Please refer to the Examinations section of this Handbook for more information.

Three Times Failed
Any student who fails a course three times will be sent a letter advising them that their next attempt must be successful if they wish to maintain their status in the CGA Program. The notification letter also offers suggestions and support to improve students’ chances of succeeding in their subsequent attempt.

Four Times Failed 

Any student who fails a course four times (including an applicable elective change) will be subject to mandatory withdrawal from the CGA Program at the end of the academic year. The withdrawal and re-admission policy will then apply.

After failing a course four times, a student has the right to appeal to the Vice-President, CGA Certification to waive the requirement for mandatory withdrawal. The appeal must be made within 90 days of the date that the student is notified of reaching this limitation. Please see the Student Appeals section of this Handbook for more information.


Withdrawals and Refunds Withdrawal from a Course 

The Legacy CGA program provides students with two withdrawal dates per session. To withdraw from a course, you must complete and submit the Course and Exam Withdrawal Request Form by the published deadlines found under Refund, Withdrawal and Session Change Deadlines.

  • Partial refund and no academic penalty – We will refund you the course fee, less an administrative withdrawal fee and material fee. You may request to leave the credit balance on your record for future enrolments or you may request a refund. All refunds are issued using the same method in which the payment was made. Please see the CGA Course Refund Schedule for exact refund amounts.
  • No refund, no academic penalty – We will not refund the course fee, however, there will be no academic penalty.

Course materials are not returnable or refundable.  

If you withdraw from a course by the above published deadlines, this will not appear on your transcript of marks. All withdrawal requests will be confirmed by mail within two weeks of receipt. In the meantime, students may also wish to check their Course Marks History page under My CGA-BC or their credit card statement as a means of verifying their request has been processed. Withdrawing from a course does not count as a failed attempt at the course, but you will be required to complete the course at another time.

Since examination qualification is not required for courses in Levels 1-4, please note that if you do not withdraw by the posted withdrawal deadlines or defer your exam by the posted deferral deadlines, a mark of ETR (Elect To Re-enrol) will show on your transcript. This does not count as a failed attempt at the course, but you will be required to complete the course at another time.

Examination qualification is required for all PACE Level courses. Please note that if you do not withdraw by the posted withdrawal deadlines or achieve the minimum examination qualification, a mark of DNQ (Did Not Qualify) will show on your transcript. DNQ is considered a course failure and will count as an attempt at the course. You will be required to complete the course at another time. See the Assignment and Exam Qualification Summary for further information on exam qualification requirements.

Please note that course withdrawals are not permitted after the above published deadlines.  

Withdrawal from a Supplemental or Challenge Examination 

If you wish to withdraw from a supplemental or challenge examination, you must submit the Course and Exam Withdrawal Request Form by the Refund, Withdrawal and Session Change Deadlines posted here. There will be a partial refund of the examination fee, less an administrative withdrawal fee for each examination. You will be eligible to enrol in a challenge examination at another time, however, after withdrawing from a supplemental exam, you will have no further opportunities to re-enrol in this supplemental exam and you must re-enrol in the full course. 

Withdrawal from a Deferred Examination 

Students may withdraw from deferred examinations. In order to do so, you must submit a Course and Exam Withdrawal Request Form by the final withdrawal deadline for courses in that session. Check the Refund, Withdrawal and Session Change Deadlines posted here. By meeting this deadline, the scheduled deferred exam will be removed from the student transcript. If you do not submit the withdrawal request form by the specified deadline or do not sit to write the exam you will receive a mark of ETR (Elect To Re-enrol) on your transcript and you must re-enrol in the course. The unwritten exam will not count as a failed attempt at the course. Compassionate Withdrawal from a Course or Examination 

The Legacy CGA program expects students to complete the required assignment and examination requirements for their program of study. We also recognize that this may not be possible due to family and medical reasons or other compassionate grounds. In such cases, the Legacy CGA program will consider the individual circumstances through the Student Appeal process, and we will make every effort to assist the student in completing their studies while meeting the operational and professional requirements of the Legacy CGA program.

Voluntary Withdrawal from the CGA Program 

A student wishing to withdraw completely from the CGA Program can submit a Program Withdrawal Request Form. Such a withdrawal is considered a voluntary withdrawal. If a student does not pay the Basic Tuition Fee (active or non-active status) for a given academic year, this also signifies their wish to voluntarily withdraw from the CGA Program, and their status will be changed accordingly at the end of the academic year.

Students who voluntarily withdraw from the CGA Program will not receive a refund of tuition, exemption fees, software or administrative fees. The student may receive individual course or examination refunds, subject to the withdrawal and refund policy outlined above.  As a reminder, this is the final year of the CGA program; therefore, if a withdrawn student is interested in pursuing a professional accounting designation in later years, they will need to apply to the CPA Program.

Mandatory Withdrawal from the CGA Program 

In the event that a student violates the Exam Failure Policy (fails a course four times) or is unable to complete their studies by the deadline to complete the CGA legacy program, they will be mandatorily withdrawn from the CGA Program and required to apply to the CPA Program at a later time. Please note that students may appeal this mandatory withdrawal to the Vice-President, CGA Certification through the Student Appeal process.


Program Withdrawal and Re-Admission PolicyRe-admission Policy Following a
Voluntary or Mandatory Withdrawal

Students who have voluntarily withdrawn or who have been subject to mandatory withdrawal from the CGA Program will be required to apply to the new CPA Program and will be subject to the CPA admission policies.


Student Appeals 

The Legacy CGA program has adopted certain performance standards, rules and regulations that apply to all students in the program. These standards protect the integrity and the value of the CGA designation. However, CPABC recognizes that students can face extenuating circumstances clearly beyond their control, such as family, health or medical issues, or unforeseen changes in their work environment, etc. In such cases, the appeal process offers students the opportunity to have their circumstances considered outside of policy.

To begin, students will need to submit a student appeal letter. While preparing the appeal letter, students should consider the following:

  • The appeal is based solely on the student’s written submission and therefore, should include appropriate supporting documentation, where applicable (medical, legal, etc.).
  • The specific personal circumstances that negatively affected the performance of a CGA student need to be explained. Almost all CGA students can honestly state that they are under pressure on the job. If the student is going to claim that job-related issues were part of the specific personal circumstances, the student should be prepared to explain why the situation is different from the job stresses faced by an average CGA student. In such cases, a letter from the student’s employer should be provided.
  • Students need to detail a specific plan for completing CGA studies if the appeal is granted. When preparing the student appeal letter, a student should consider his or her future on the CGA Program if the appeal is granted. If the appeal is based on problems with a specific course or examination, the student will need to indicate the additional specific steps he/she will take to ensure success if granted an additional attempt. For example, the student will seek assistance from a paid tutor or form a study group with fellow students, etc. Students should provide a timeline for success. If the appeal is a request for additional time to accomplish some specific goal (e.g., pass an examination, complete other courses in the program, etc.), the student should show how the remaining time in the program would be used to reach these goals. The plan must look beyond the immediate appeal.
  • The appeal should be a presentation of facts and a plan directly relating to the above issues.

Please address the appeal letter to Bill Johnson (Vice-President, CGA Certification) and email it as an attachment to the Coordinator, Student Advising, Natalie Makortoff at for processing. For further assistance in preparing your appeal, please contact Natalie Makortoff  at 604.730.6201 or at the email address above.

To assist you in preparing your appeal letter, below is an example of how the student appeal letter should be composed:


Mr Bill Johnson, CPA, FCGA
Vice-President, CGA Certification 
Chartered Professional Accountants of British Columbia
800 – 555 West Hastings Street
Vancouver, BC V6B 4N6

Dear Mr. Johnson:

In the opening paragraph, please state what you are requesting in a clear concise manner. For example, “I am writing this letter to appeal for an additional year to complete my CGA designation.” Please be realistic. If you have any other requests, please be sure to include them here as well.

In the second paragraph, please explain any extenuating circumstances that necessitated your request. Include any unforeseen personal, professional, or medical obstacles. If you are attaching any supporting documents, i.e. medical, legal etc please also refer to them here.
If you have been given specific terms from a previous appeal, please address them.

Finally, please outline a detailed plan of study. This should include a session by session timeline of completion. If you have yet to complete your PERC or your degree requirement, please also outline your plan of completion here.

Yours truly,

Student Name



Transfers Out of B.C. 

Legacy CGA students must have a permanent (residence) address within British Columbia or the Yukon Territory. Students planning to permanently move (more than one year) outside of British Columbia or the Yukon must request a transfer of their student file to the new CGA Affiliate (province or territory) of residence if they wish to continue the CGA Program by completing and submitting the Student Transfer Application. Please see page two of the Student Transfer Application form for a list of CGA’s Canadian and international Affiliate offices.

For temporary moves outside of British Columbia or the Yukon (less than one year or moves taking place mid-academic year), students can elect to change their Exam Centre, by making the change under the appropriate section of the Student Details on My CGA-BC.

Please be reminded that the 2014-2015 academic year will be the final year of the CGA Program.


Who To Contact
Online Learning Reference Guide

Career Centre 


design & integration:
Certified General Accountants Association of British Columbia.
300 – 1867 West Broadway, Vancouver, BC V6J 5L4
T: 604.732.1211 TF 1 800.565.1211 F: 604.732.1252