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.

Free deferral period

Candidates have until 14 days after the exam entry closing date (or 14 days after the late exam entry closing date for candidates who pay the late entry fee) to defer their exam entry to the next session. Exam entries will only be deferred by one session. After this date, withdrawal from the written examinations is subject to a full forfeiture of the exam entry fees.

Emergency deferrals

After the free deferral period has closed, emergency deferrals may be awarded in extenuating circumstances when a situation has arisen which could not have been foreseen. Examples of extenuating circumstances include serious illness, injury, or death or serious illness of a close family member. Supporting evidence must be provided, together with a written explanation of the circumstances (an email is preferred).

Please note that work and/or other commitments which may have restricted your time to prepare for or sit an exam is not considered to be extenuating circumstances, and should be applied for during the free deferral period.

Cancelling exam entries

Candidates can request to cancel their exam entries and claim a refund up to 14 days after the date they submitted the exam entry, subject to a cancellation fee of £15 per paper. The applicable cancellation fee will be deducted from the amount refunded.

After 14 days, exam entries can no longer be cancelled and exam entry fees are non-refundable.

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.