Retention of Credits
There are six sections in the CPA examination. Each section has three papers. Papers taken and passed in a section shall be retained as credits for the candidate provided that the candidate fulfils the requirements set out below:
- The candidate must enter and attempt all the papers in a section unless the candidate is exempted from some papers in the section or has earned credits in previous attempts.
- A candidate who is awarded one or two credits in a section must enter and pass the failed paper(s) in the section within two and a half (21/2) years or five (5) consecutive sittings failure to which the candidate will be required to resit all the papers in the section.
