All applicants and candidates are strongly advised to read the following section for the Terms & Conditions (T&C) governing the ICPAS Professional Examination (PE) before proceeding with the application / enrolment / registration. Applicants / candidates are liable to observe and abide by all the policies and regulations set out. These are in force to regulate and maintain the integrity and standard of ICPAS PE and ensure professional ethics practices.

The Institute reserves the rights to change / amend any of the published fee, date or information without prior notice. The latest available information will be published on the ICPAS PE website and will supercede all previous disseminated information. Please visit the website regularly for the most updated information.

Application Policies

* Application for the ICPAS Professional Examination has been closed as at 6 April 2011. Further details on ICPAS professional accountancy programmes will be announced soon.

• Candidates who have withdrawn or were terminated / removed from ICPAS PE may register by resubmitting their Assessment Application and all supporting documents before the next assessment closing date (refer to Important Date and Information).
• All applications will be considered in accordance with the rules / criteria prevailing at the time of re-registration. Admission is subject to assessment and approval by ICPAS BOEE.
• Applicants are required to make full payment for any outstanding fees (owing to the Institute before they were withdrawn from the programme) in addition to the application fee upon submission of the application form.

Examination Policies

• Module examination registration is restricted to a maximum of 3 modules per term.
• Only candidates whose candidature have not expired and / or have paid for the candidate subscription fee are allowed to register for module examination.
• Online registration is to be submitted to ICPAS by the term’s Module Examination Registration closing date.
• Confirmation of Registration
  Please check your email and candidate dashboard (online transaction>module registration and past transactions) to confirm if the module examination registration is successful.
• Verification
  Candidates should notify us immediately should there be discrepancies on the transaction details. You may be requested to provide supporting document such as bank statement or invoices for verification.
• Notification
  Candidates who have registered for Module Examination will be notified of the examination date, time and venue by email and letter 1 month prior to exam week. It is the onus of the candidates to check with us if they do not receive any notification.
• The registration fee is non refundable and non-transferrable.
• Upon confirming and registering for the modules examination, it is deemed to be final and the Institute does not allow changing of module examination registration or request for withdrawal. Request for change in enrolled modules registration (e.g. from FRD module examination to CBS module examination) will not be considered. Hence, candidates are advised to consider carefully before registering for the modules examination.
• The fee is not to be offset against registration of other modules, enrolment / registration of any transactions in PE or other courses.
• Module Examination Registration Fee does not include textbook(s).
• Registration received after the closing date will not be accepted by the Institute.
• It is deemed that you have read and understood the “Module Examination Registration Procedures” once you have made the declaration.

• Cheating i.e.failing to comply with the rules governing examinations; or
• Colluding i.e. assisting another candidate to gain an advantage by any means, facilitating or receiving such assistance; or
• Fabricatingi.e. misleading or attempting to mislead the examiner(s) / trainer(s) / course administrator(s) by presenting work for examination / assignment(s) in a way which intentionally or recklessly suggests that factual information has been collected which has not in fact been collected, or which falsifies factual information; or
• Personating i.e. acting, appearing, or producing work on behalf of another candidate in order to deceive the examiner(s) / trainer(s) / course administrator(s), or soliciting another individual to act, appear or produce work on your own behalf; or
• Plagiarisingi.e. incorporating within your work, work (published or unpublished in whatever format or medium) created by another person without appropriate acknowledgement.

The Institute will not be liable for any loss, theft or personal damage to any items brought in or left outside of the examination venue / ICPAS premises. All personal item(s) are brought at the owner’s own risk.

• Results for examination will be available by letter and on the candidates’ individual account via ICPAS website. Candidates have to ensure that their mailing addresses provided are valid in order to avoid delay in receiving their result notification.
• Details on examination results release date are available and published in the Important Dates and Information. The Institute reserves the right to change the release date and would made announcement on any changes on the website.
• Relevant steps have been taken throughout the marking process to ensure the integrity of every examination result. Therefore, individual candidates’ examination papers will not be re-examined or re-marked after the final examination results have been published.
• Examination scripts submitted remain the property of ICPAS and will not be returned to candidates. In order to protect the secure nature of ICPAS PE, examination papers will not be released to candidates after the examinations.
• The Institute retains the right to use scripts and submitted materials for training and feedback purposes.

• Online registration is to be submitted to ICPAS by 6 pm of the last Tuesday before the week of the Module Examinations.
• Please note that the last tentative examination session for the ICPAS PE falls on May 2012. It means that your deferment option is only good up till the May 2012 examination session. Please re-register for your deferred modules by the May 2012 examination session.
• There will be no deferment option in the May 2012 examination session (which is the last examination session for PE).
• The deferment fee paid is non-refundable or non-transferrable. This is also applicable if the candidate did not re-enroll for the deferred module by the candidature expiry date.
• Candidate will not be able to cancel the module deferment request once it is processed. Request for change in deferred modules (e.g. defer FRD module examination instead of CBS module examination) will not be considered. Hence, candidates are advised to consider carefully before registering for the modules examination.
• The fee is not to be offset against deferment of other modules, enrolment / registration of any transactions in PE or other courses.
• Candidates are subject to the prevailing Module Examination Registration Terms & Conditions at point of re-registration for Module Examination.
• Deferment request received after the closing date will not be accepted by the Institute.
• It is deemed that you have read and understood the “Module Examination Deferment Procedures” once you have made the declaration.

• The due date for submission of the Module Script Review request is 1 month from the exam results release date.
• The scripts are reviewed by the respective module examiners and report would be sent via email to the candidates within 2 months from the exam results release date.
• The marks awarded previously would not be modified during the script review.
• The scripts remain the property of ICPAS and would not be viewed by the candidates.
• Online registration is to be submitted to ICPAS by the due date.
• Online registration is deemed successful upon receipt of full payment.
• The script review fee paid is neither refundable nor transferrable.
• The fee is not to be offset against registration of other modules, enrolment / registration of any transactions in PE or other courses.
• Request received after the closing date will not be accepted by the Institute
• It is deemed that you have read and understood the “Module Script Review Request Procedures” once you have made the declaration.

General Guidelines

• The annual candidate fee is applicable for all candidates to maintain their candidature. This applies to those who have not registered for the module examination in that year.
• The candidate subscription fee for the subsequent year is due on 2nd January.
• Full payment for any outstanding candidate subscription fees is to be made prior to module exam registration and preparatory course enrolment.
• Candidate subscription fee payment online is deemed successful upon receipt of full payment.
• The candidate fee once paid, is non-refundable and non-transferrable. This is applicable for candidates who withdraw from the programme.
• The candidate fee is not to be offset against enrolment / registration of any transactions in PE or other courses.
• The Institute reserves the right to terminate the candidature of those with candidate subscription fee in arrears. The candidature shall not be reinstated once it has been revoked. Candidates may seek re-admission through assessment application which is subject to approval by the BOEE.

• The Institute reserves the rights to change / amend any of the published date, time or information in the Important Dates and Information without prior notice. Any changes would be announced on the website.
• Events occurring on dates published in the Important Dates and Information that coincide with a public holiday will be postponed to the next working day.
• The latest available information will be published on the ICPAS PE website and will supercede all previous disseminated information. Candidates are strongly encouraged to visit the ICPAS PE website for the latest available information.
• Important announcements will be published on the ICPAS PE website and / or disseminated via email. Candidates are required to provide a valid email address and to check the provided email account regularly. In the event of changes of existing email address, candidates are required to log in to their individual candidate account in the ICPAS PE website to perform an update.

• Candidates who wish to withdraw from the programme are required to submit the request in writing. Confirmation letter will be mailed to candidates within 2 weeks from the request.
• The Institute reserves the right to terminate / remove candidate from ICPAS PE for fee arrears and / or on disciplinary grounds.

• It is important that the Applicants / Candidates provide the Institute with the correct and latest email address which is a usual mode of communication of any announcement, information.
• It is the onus of the Applicants / Candidates to inform the Institute on any changes in their personal / contact particulars by logging on to Candidate Dashboard with their candidate account details to update the details. In the event that there are changes in particulars which the candidate is unable to change via the Candidate Dashboard (e.g. change in NRIC / Passport No.), candidate is required to inform the Institute by sending an official email to profexam@icpas.org.sg.

• Some contents, and services, and some parts of the PE website, are only available to users with valid Candidate Accounts. You can email the PE webmaster at profexam@icpas.org.sg if you have any queries on Candidate Account.
• You warrant that all information you provide to ICPAS in relation to your Candidate Account (including, without limitation, information during the application process and on any application form) is true, correct, complete and updated at the time of submission. If, after your provision of the information, there are any changes to the information, you agree to provide the Institute with the true, accurate, and updated information as soon as possible.
• The Institute reserves the right, at any time and from time to time, to add to, remove from, and make other changes to the terms and conditions on which Candidate Accounts are offered and made available. This includes, without limitation, the right to introduce new, and change the then-current, fees, billing methods for any and all Candidate Accounts. Such changes will become effective immediately by posting the same on the PE website or notification by electronic or conventional mail or such other means as determined by the Institute at its sole discretion.

• Your User Account is personal to you. You must not disclose your Candidate Account identification or password to any other party or allow any other party to use or share your User Account.
• You will be fully responsible the security of your Candidate Account and for all use of your Candidate Account.
• Other users will be similarly responsible for all use of their respective Candidate Accounts. Without affecting any limitation or exclusion of liability elsewhere in the Terms and Conditions, The Institute will not be responsible or liable, directly or indirectly, for any damage, injury or loss sustained by you or any other party whatsoever and howsoever caused by or in connection with any use made by other users of their respective Candidate Accounts.

• For as long as you comply with all the Terms and Conditions, you are permitted to access and use the PE website strictly for your own personal and non-commercial enjoyment as follows:
• All Intellectual Property Rights and other rights not expressly granted to you under the Terms and Conditions are expressly reserved by the Institute.
• You are only permitted to download and use the materials for as long as you comply with the Terms and Conditions
• You do not have any right to, and must not attempt to reproduce, change, alter, modify or distribute or make available for download in any way (including, without limitation, from or through any computer or server or network) any part of the materials; or exploit in any way for any personal or other gain any part of the content or materials.

• The Intellectual Property Rights in the PE website, content and Candidate Accounts are owned by and remain the property of the Institute.
• The company names, trademarks, and logos (collectively, "Trade Marks") used and displayed on and/or during use of the PE website, content and/or Candidate Accounts, are registered and unregistered Trade Marks of the Institute. Nothing in the Terms and Conditions, or the PE website, content or Candidate Accounts, grants you or any other party any license or right to use any of the Trade Marks belonging to the Institute.
• You must not use the Trade Marks in any way (including, without limitation, in advertising or publicity pertaining to the posting, submission and/or transmission of your User Content) without the prior written permission of the Institute.

You agree to fully indemnify the Institute for any and all liability, losses, damages, costs and expenses that they may suffer or incur due to any breach of the Terms and Conditions by you.

The Institute will have the right to suspend and/or terminate immediately your rights to access and use the Candidate Account.
Your rights to access and use the Candidate Account and online services under the Terms and Conditions will terminate automatically without notice from the Institute if you fail to comply with any of the Terms and Conditions.

Others

• For the terms and conditions of Preparatory Course for ICPAS Professional Examination (PE), please refer to SAA-GE website
• It is deemed that you have read and understood the "Preparatory Course Enrolment Procedures" once you have made the declaration.

• Any price of the textbooks posted on the website is quoted by the supplier(s). The Institute does not profit from the transactions occurring between the candidate(s) and supplier(s).
• Candidates may place their order for the textbooks by sending the order form to the suppliers by email.
• The candidates may purchase the textbook from other available outlets.
• The purchase of textbook is solely between the candidates and the supplier(s) / retailer(s). The Institute as a third party will not be liable for any disagreement(s), damage or loss occur during the process of purchase / order.