Exam Information - Extra Time, Special Consideration, Withdrawing from the Exams and Candidate Instructions

Candidate Instructions

You can view the instructions for candidates sitting the TOMC exam, here.

Extra time and Alternative Arrangements in the Examinations

Extra time and alternative arrangements are available to any students who feel they are necessary. Any application made must be supported by evidence of a medical condition. You can submit your application here.

Special Consideration

CIOT recognises that some students sit their examination in difficult circumstances and has a process in place which allows you to request special consideration if you feel that your performance in your examination/s was affected by serious personal circumstances (such as illness or close bereavement over or immediately preceding the examination period or if you experienced a particular problem on the day of your examination.) For more information on the special consideration process please use this link.

If you wish to make an application of this nature you should notify the Institute within the two weeks following the exam date.

Withdrawing from the Examinations

As a student on the ACA CTA Joint Programme, guidance and dates may change according to the exam papers you are sitting.

You can request a refund up to 14 days after the date you submitted the exam entry. An administration fee of £15 will be deducted from the amount refunded.

You have until 14 days after the exam entry closing date to request a deferral to the next examination session. Please note that your exam entry will only be deferred once to the next session. After this date, withdrawal from the written examinations is subject to a full forfeiture of the exam entry fees.

In exceptional circumstances (such as serious illness or bereavement) it may be possible to defer your examination entry after this date. Appropriate evidence must be provided together with a written explanation of the circumstances (an email is acceptable). Further information on requesting a deferral due to exceptional circumstances can be found, here.

If you are sitting either the ADIT Paper 2.09 – United Kingdom option, or ADIT Paper 2.10 – United States option as part of the ACA CTA Joint Programme route, you will find guidance on withdrawing from the ADIT examinations, here.