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Student Handbook
6.8 Grades and Results
Results of the modules are graded as follows:
Module Workshop Module Examination Overall
ABSENT ABSENT ABSENT
INCOMPLETE FAIL FAIL
SATISFACTORY INELIGIBLE PASS or
UNSATISFACTORY or PASS or WITHDRAWAL
WITHDRAWAL WITHDRAWAL
Results of the final examination are graded as follows:
Final Examination
ABSENT
FAIL
PASS or
WITHDRAWAL
A candidate will be graded as "ABSENT" if he / she does not show up at the specified time,
date and place for the intended event. A candidate will be graded as absent for the workshop
component only if he / she is absent for all two full-day workshops for the module. For the
final examination, a candidate will continue to be graded the same if he / she is absent for both
Papers I and II.
A candidate will be graded "SATISFACTORY" for the workshop if he / she accomplishes the
intended learning objectives, or otherwise the candidate will be graded "UNSATISFACTORY".
Under the circumstance that a candidate is absent from one of the two full-day workshops with
valid reason but is granted a special consideration to sit the module examination, he / she will
then be graded as "INCOMPLETE" for the workshop component. The candidate is required
to re-take the workshop component or both the workshop and examination components as
his / her case may require in order to pass the module.
For module and final examinations, a candidate will be graded "PASS" if his / her aggregated
marks is equal or higher than the minimum passing mark, otherwise the candidate will be
graded "FAIL".
The minimum passing mark reflects the difficulty of the examinations and the demonstrated
competence of candidates under a series of systematic processes. It ensures fair treatment
of all candidates while reflecting the knowledge and skills needed for a CPA member. It also
takes care of the consistency over time and continuity in results while allowing flexibility in
diverse and rapidly evolving circumstance. The Qualification and Examinations Board will
approve the overall results after considering all available information relevant to these factors.
Candidates may wish to know that a candidate who scored 50 percent or above would be
graded "PASS" in a module or final examination.
Qualification Programme (August 2018) 27