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Important news on CPA Evolution and the 2024 CPA Exam schedule

The 2024 CPA Exam has brought significant changes from previous years' exams. We're providing an overview of these changes and what this means for you as well as sharing the CPA Exam schedule and score release information so you can plan your year ahead. 

An overview of CPA Evolution

Beginning in January 2024, The AICPA Governing Council and the NASBA Board of Directors launched a new CPA Exam called CPA Evolution. CPA Evolution was designed to eliminate current knowledge gaps in the profession and help newly licensed CPAs keep pace with the evolving business landscape, regulatory environment, and technological advancements. 

Take a closer look: What is CPA Evolution? 

Instead of the CPA Exam consisting of four sections that all candidates had to take, the new CPA Exam now requires candidates to pass three Core Exams and choose one of three Disciplines, which focuses on the knowledge and skills CPAs need within a specialization. 

With these changes to the CPA Exam format, the scoring structure as well as the CPA Exam schedule and score release dates changed as well. 

Need help choosing a Discipline? Take our 4-question quiz to find the right one for you! 

2024 cpa exam schedule.

In addition to the changes to the exam itself, the CPA Exam schedule changed to reflect different testing dates for Core sections and Disciplines. 

It is important to take note of the following aspects of the 2024 CPA Exam schedule: 

• Testing for the discipline sections of the exam (BAR, TCP and ISC) will only be available for approximately one month of each calendar quarter.
• There will be a limited number of score release dates because the AICPA will need more time to evaluate and score the new exams.
• All dates are subject to change
• Q4 2024 Core test score release dates could be throughout the Q4 window. More information will be released at a later date.  

2025 CPA Exam schedule

While CPA Exam testing in 2024 was set into specific windows with long wait times until the score release dates, 2025 brings some welcome changes for CPA candidates. 

2025 CPA Exam testing - Core sections

The Core sections of the CPA Exam (FAR, AUD, and REG) will be available with continuous testing in 2025, so you will have significantly more freedom in when you can schedule your exam. With continuous testing, the 2025 CPA Exam score release dates are based on when the AICPA receives your exam data file. 

2025 CPA Exam testing - Disciplines

Testing and score release for the Discipline sections (BAR, ISC, and TCP) of the 2025 CPA Exam will be similar to 2024, in that they will only be available during specific windows. However, the score release dates will be much shorter than the release dates in 2024. 

Unexpired Uniform CPA Exam credits

As of December 19, 2023, all jurisdictions have approved and adopted a Credit Extension policy that states that any CPA candidate with Uniform CPA Examination unexpired credits on January 1, 2024, will receive an extension until June 30, 2025. During the second quarter of 2025, the AICPA did adjust the testing and score release dates to accommodate these credit extensions through June 30. 

This means that any candidate who has passed at least one section of the CPA Exam before the CPA Evolution transition will be given an 18-month extension of credit and will have until June 30, 2025, to pass all remaining sections of the CPA Exam without losing credit for any section passed before the end of 2023.

Also, all jurisdictions are currently considering an extension of the 18-month credit window to 30 months. The exam tracker within our CPA Exam Review will reflect these extensions when all states come to a decision. 

Download our FREE CPA Exam ebook 

Want to learn more about what to expect with the CPA Exam? Our 2024 CPA Exam guide provides you with a clear, in-depth look of what you need to know. What's inside? 

• An overview of the CPA Exam
• Comprehensive details of each section, including the exam format, section times, scoring details, and key content areas
• Choosing your Discipline
• Do's and don'ts to get ready for the CPA Exam
• Exam study tips
• Multiple-choice practice questions

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Have a quick question?

Prefer to talk it out, more ways to connect, start today, see surgent in action, have a question, nasba recommends notice to schedule extensions for cpa exam.

As we shared recently, Prometric are closing their U.S. and Canadian testing centers until at least April 16 in response to the recommended measures to prevent the spread of COVID-19. This means that all current students in the process of testing will receive emails to reschedule after the closure ends, with no rescheduling fees applied.

But like many CPA Exam students, you may have been wondering what that means for your Notice to Schedule.

Well, if you have an open NTS that will be expiring within the April 1 to June 30 2020, time frame, you could receive an extension.

National Association of State Boards of Accountancy (NASBA) has recommended that state boards of accountancy extend all NTS with expirations between that timeline until Sept. 30, 2020. There is no action required by candidates at this time, and there is no need to contact either NASBA or a board of accountancy – especially with the closings of many board offices, the decisions to extend conditional credit will not be finalized until the boards resume their normal operations. Instead, you can simply monitor social media channels and websites for updates on when NTS extensions are finalized.

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• ACCOUNTING EDUCATION

NASBA approves one-year extension to CPA Exam window

• Accounting Education

An amendment adopted by the National Association of State Boards of Accountancy (NASBA) opens the door for states to extend the window for completing the CPA Exam by one year.

NASBA announced a change to its Uniform Accountancy Act (UAA) Model Rules that increases from 18 months to 30 months the time frame for a CPA candidate to complete the Exam once the candidate passes the first section.

"Providing an additional year of conditional credit to candidates for Exam sections passed provides more flexibility to those seeking licensure as a CPA," NASBA President and CEO Ken Bishop said in a news release . "The additional time also provides greater latitude to firms and candidates as they negotiate the demands of today's complex career environment."

Action on the state level is required for the UAA amendment to take effect. Current Exam candidates will remain under the 18-month rule until such action, but Monday's announcement by the membership body for all 55 U.S. boards of accountancy followed a 60-day comment period that generated more than 850 responses and contributed to NASBA's decision to go beyond a six-month extension proposed in the exposure draft of the amendment.

"Extending the 18-month credit rule for taking all parts of the CPA Exam is a key pillar of the AICPA's pipeline acceleration plan ," said Mike Decker, vice president–CPA Examination and Pipeline for AICPA & CIMA, together as the Association of International Certified Professional Accountants. "This proposed change to the model rules better accommodates the conflicting demands many prospective CPA candidates face as they strive to make a living, pay off student loans, juggle family obligations, and take steps to advance their careers. While there is work to be done to make these amendments a reality in all jurisdictions, this is a positive step for future CPAs and the profession."

In consideration of a revamped CPA Exam format beginning in 2024 , the NASBA board of directors included descriptive language in the amendment aimed at providing uniformity among jurisdictions on the timing of granting Exam credits in an effort to curb the impact of any score delays. The NASBA board, at the same meeting, continued discussions on a policy change that would provide relief for CPA Exam candidates who lost credits during the COVID-19 pandemic .

"On behalf of the NASBA board of directors, we would like to thank the Uniform Accountancy Act Committee and the many stakeholders who provided valuable input to the rule-making process," Richard N. Reisig, CPA, 2023–2024 NASBA chair, said in the release. "We believe this amendment made to the UAA Model Rules will support the best interests of the candidates in their journey to entering the profession."

— To comment on this article or to suggest an idea for another article, contact Bryan Strickland at [email protected] .

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The Writing Place

Resources – asking for an extension.

While good planning and time management can help you get most papers done on time, there will be times when meeting the deadline becomes impossible, either because the paper still needs major revisions, or because life intervenes.

When this happens, it is important to know how to ask for an extension in the most effective way–especially for end-of-term papers that represent a large percentage of the final grade. Handled correctly, negotiating an extension of the final deadline can both give you the extra time you need to complete the assignment, and reinforce your image as a motivated, capable, and responsible writer.

Extensions can also reinforce some important principles of good writing: assessing your progress in between drafts, allocating time for revision, and incorporating readers’ responses into the process.

Seven Key Suggestions:

• Before you ask for the extension, understand why you need it. What do you need to do to complete the assignment, and how much time will it take?
• Ask for the extension as soon as possible; this makes it planning ahead rather than just making excuses. Last-minute requests give the instructor no room for negotiation, and the answer is more likely to be either a flat no or a grudging yes.
• Be prepared to give an accurate and concise summary of what you’ve done so far, and what still needs to be done. (If they don’t ask, you don’t have to tell, but a straightforward account sounds much better than “Um, er, well…”)
• Don’t underestimate the time you need: if you need a week, or a weekend, to make the necessary additions and changes, promising to get it done by the next day is counterproductive.
• On the other hand, work within what’s reasonable: if the instructor has already set a “late” due date, an extra 6, 12, or 24 hours may be all you can negotiate for. (It makes sense to think ahead when you get the assignment: what will you do if you need an extension?)
• Speak to the instructor in person, if possible. (However, phone calls are okay as long as they’re not last-minute phone calls…and be sure you know the instructor’s policy on calling him or her at home!)
• DON’T BEG. Instead of asking the instructor for a “favor,” make your request for an extension an  alternative solution  to a problem you  both  share: how to deliver the best possible paper to the instructor in a timely fashion, so that he or she can assess your progress as fully and fairly as possible. You needed time to write the paper; they’ll need time to read it. So be prepared to give a little.

Click here to return to the “Writing Place Resources” main page.

• February 29, 2024

My CPA says, ‘extend.’ What does that mean to me?

Filing taxes can be daunting, but understanding the purpose and process of filing an extension can provide much-needed clarity and relief. Let’s delve into the world of tax extensions and what they mean for you.

What does filing an “extension” do.

• An extension is a formal request to the IRS for additional time to file your federal tax return (1040).
•  The extension period typically extends the due date by six months, shifting it from April 16 to October 15th.
•  While filing an extension grants extra time to file, it’s crucial to estimate and pay any anticipated taxes by the original due date.

Why does my CPA suggest we extend my tax return?

• Your CPA might recommend an extension due to the complexity of your return or limited time within the filing season.
• CPAs often have cutoff deadlines to manage their workload efficiently and ensure accurate filings.
• Pending guidance or legislative changes could also prompt a suggestion for an extension.

Am I more likely to be audited if I extend?

• No, filing an extension does not increase your chances of being audited.
• It’s preferable to file an extension than submit an incomplete return or rush through the process without careful review.

What are the primary benefits of extending my tax return?

• Provides extra time to file without penalty, especially when waiting for missing information or tax documents.
• Offers opportunities for additional retirement planning or funding certain retirement plans.
• Generally, filing an extension is less expensive and reduces the likelihood of needing to amend your return later.

Should I do anything differently if I am filing an extension?

• Provide your CPA with all available information as early as possible.
• Anticipate and pay any taxes owed by the original due date.
• Consider making quarterly estimated tax payments if required, with guidance from your CPA.
• Discuss refund options and tax planning opportunities with your CPA to optimize your financial situation.

Is there anything I can do to avoid filing an extension if I know I am missing some information now?

• Provide all available documents to your CPA promptly to facilitate early preparation and review.
• Your CPA may be able to draft a return for review and add missing information before the original due date.

Have there been any changes to the due dates of returns for this year?

• As of now, there have been no changes to the due dates for tax year 2023.

Filing a tax extension can provide valuable breathing room and ensure accurate filings. By understanding the process and working closely with your CPA, you can navigate tax season with confidence and peace of mind.

The impact of fade analysis on project management, accurate cost estimation and its value to contractors, navigating beneficial ownership information reporting.

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Topics: tax outsourcing services

Best Practices for Managing Tax Extensions: A CPA Firm’s Guide

5 MIN READ | Posted on August 05, 2024 Written By Divya Ramaswamy

When it comes to tax extension management, CPA firms are on the frontline, ensuring clients meet IRS deadlines without incurring penalties. Effective tax extension management is not just about deferring filings; it’s a strategic element of client service that can distinguish a firm as a reliable, insightful advisor during tax season and beyond. Considering support can significantly enhance efficiency and elevate client satisfaction by smoothing out the complexities of tax management.

Understanding the fundamentals of IRS tax extensions lays the groundwork for efficient management. CPAs must know the types of extensions available and the specific criteria required for each. Mastery of these details enables firms to guide their clients through the complexities of tax extensions, ensuring all parties are informed and prepared for the implications of postponing tax filings.

Proactive planning is crucial in tax extension management. By initiating discussions about tax extensions well before deadlines approach, CPA firms can avoid the pitfalls of last-minute filings. This involves setting up early alerts and reminders for clients, detailing the necessary documents and information, and clarifying the consequences of not meeting IRS deadlines. Effective planning not only helps manage the client’s expectations but also reinforces a firm’s reputation for thoroughness and proactive service.

Leveraging technology plays a significant role in enhancing the management of tax extensions. With the right tools, CPA firms can automate tracking systems for deadlines, prepare and file extension forms, and maintain an organized schedule of extended filings. This technological support helps minimize errors, saves time, and allows CPAs to focus on higher-value advisory services, such as financial analysis and tax strategy consultation.

Sharing practical insights and CPA tax tips can further enhance a firm’s service delivery. Offering clients clear, actionable advice on managing their tax extensions—such as how to utilize the extra time effectively for financial planning or gathering comprehensive documentation—can significantly boost client trust and satisfaction.

Effectively managing tax extensions can significantly ease the burden during tax season, providing clients with needed flexibility and ensuring compliance with IRS requirements. Below are detailed strategies that CPA firms can employ to optimize their tax extension management.

Educate Clients Early and Clearly

Start the tax season by proactively communicating with clients about the option for IRS tax extensions. It’s important to explain why extensions might be necessary and beneficial, detailing how they can provide additional time for more accurate and thorough financial documentation. A well-informed client is more likely to engage in the process early, reducing last-minute filings and stress. Use multiple channels such as newsletters, emails, client portals, and personalized meetings to disseminate this information, ensuring clients understand the process and deadlines involved.

Develop a Comprehensive Tracking System

Invest in or develop sophisticated software that allows your firm to track tax extension deadlines meticulously, along with client compliance and documentation status. This system should provide real-time alerts and updates to both the CPA and the client, ensuring no deadlines are missed. Automating reminders and status updates can prevent oversights and help manage each client’s expectations and filing timelines effectively. This level of organization is crucial for managing multiple clients who might be on different filing schedules.

Streamline Document Management

Encourage and facilitate the digital submission and storage of all necessary documents. This not only speeds up the process but also reduces the likelihood of errors or misplaced paperwork. Use secure client portals that allow for easy document uploads and maintain organized digital files for each client. This approach supports a smoother extension filing process and aids in maintaining a clear audit trail for future reference.

Regularly Update and Educate on IRS Changes

Tax laws and IRS guidelines can change frequently. Ensure that your team is up-to-date with the latest information and that this knowledge is quickly passed on to clients. This can involve ongoing training for your team and regular updates for clients through informative sessions or written communications. Staying informed about the latest tax extension regulations is crucial for providing accurate advice and avoiding compliance issues.

Prioritize Clear, Ongoing Communication

Maintain open lines of communication with clients throughout the process. Regular check-ins can help ensure that they are gathering and submitting the necessary documentation on time. It also provides opportunities to address any questions or concerns they may have, which is particularly important for those who are new to the tax extension process or who may have complex financial situations.

Utilize Strategic Planning Sessions

Use the additional time provided by extensions to offer strategic tax planning sessions with your clients. These sessions can help clients understand their financial picture more clearly and make informed decisions. They can also be an opportunity for CPAs to provide value-added services, such as financial forecasting or scenario planning.

Offer Personalized Advice

Each client’s situation is unique, and so the advice on tax extensions should be tailored accordingly. Providing personalized guidance based on a client’s specific financial situation and long-term goals can enhance client trust and satisfaction. This personalized approach ensures that the decision to file for an extension is always strategically aligned with the client’s overall financial planning.

Encourage Early Decision-Making

Although tax extensions offer additional time, it’s beneficial to encourage clients to make decisions as early as possible. Early decision-making can prevent a rush when the extended deadline approaches and ensures that there is ample time to handle any unexpected complications or additional documentation needs.

Leverage Multi-disciplinary Expertise

For complex cases, collaborate with other financial experts such as financial planners, investment advisors, and attorneys to provide a holistic approach to the client’s tax situation. This collaboration ensures that all aspects of a client’s financial life are considered in managing their tax extensions, which can lead to better outcomes and more strategic financial decisions.

Measure and Analyze Outcomes

After the tax season, evaluate how effectively the firm managed tax extensions. Analyze client feedback, the timeliness of filings, and any issues encountered. This review can provide valuable insights into areas for improvement and help refine the tax extension management process for future seasons.

Consider Strategic Outsourcing for Enhanced Capacity

During peak tax periods, CPA firms often face staffing shortages and capacity constraints that can affect their ability to manage tax extensions effectively. Subtly integrating outsourcing into your practice can alleviate these pressures by providing access to skilled professionals who can handle overflow work or specialized tasks. This allows your firm to maintain high service levels without compromising on quality or deadlines.

Outsourcing can be a strategic move, not just for handling increased workload during the tax extension period but also for adding flexibility and scalability to your operations, ensuring that client needs are met promptly and efficiently.

Book a Consultation

Thank you for your interest in our blog. How about streamlining your approach to tax extension deadlines? Connect with us to see how we can help your firm handle these crucial timelines more efficiently.

Divya Ramaswamy

With a brain that buzzes for data and a heart that beats for creativity, Divya strives to craft narratives and strategies that resonate. She's currently on a quest to create insightful and relevant content that helps accountants make informed choices about outsourcing. Off the clock, she's all about vibing to Indian classical tunes or donning her hat as a home baker.

Originally published Aug 05, 2024 03:08:39, updated Aug 23 2024

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Lease modifications

Accounting for changes to lease contracts.

Global Corporate Reporting Institute  |  IFRS Today  |  Leases

–  Accounting for changes to lease contracts

–  Detailed guidance provides clarity and consistency

–  You may need to address historical lease modifications now – depending on your transition approach

–  Download our lease modifications publication

Brian O'Donovan

Global IFRS and Corporate Reporting Leader

Lease modifications are very common. For example, a lessee with a struggling business may seek to negotiate lower lease payments or terminate some leases early. Or a lessor may wish to end a lease early so that it can redevelop or redeploy the underlying asset. 

Whatever the reason for the change, the resulting accounting can be complicated.

Our  Lease modifications  (PDF 1.2 MB) publication contains practical guidance and examples showing how to account for the most common forms of lease modifications.

Clarity and consistency

IFRS 16, the new leases standard, introduces detailed guidance on accounting for lease modifications for both lessee and lessor. 

This is good news, providing clarity and consistency in an area where there has been little guidance – and much diversity – in the past.

You may need to act now

Many companies will need to address historical lease modifications now, as part of their transition project. 

And all companies will need to prepare for lease modifications that will take place after transition – a key ‘day two’ aspect of the new world of lease accounting.

Find out more

Our  Lease modifications  (PDF 1.2 MB) publication contains practical guidance and examples showing how to account for the most common forms of lease modifications. We hope you will find it useful as you prepare to adopt the new standard in 2019.

Visit our  Leases  hot topics page for more insight on lease accounting under IFRS.

You can also follow ' KPMG IFRS' on LinkedIn  for the latest content and topical discussion on IFRS ®  Standards.

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© 2024 KPMG IFRG Limited, a UK company, limited by guarantee. All rights reserved.

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Nate was born and raised on the Palouse and joined the firm in 1997 following his graduation from the University of Idaho where he graduated with a Bachelor of Science in Business, with emphasis in Accounting and Finance. He recently served 6 years as a member of the volunteer board of directors for the Idaho Society of CPA’s. This included an 18-month term as Chair of the Board, which came with an appointment to represent Idaho on the national AICPA Governing Council. Nate and his wife, Kristin, have two sons, Caleb and Taylor. He enjoys attending sporting events and concerts with his boys, playing golf and traveling with his family and friends.

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• Assignment extensions

Information and resources

• Assessment, exams and grades
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What this page covers:

• assignment extension
• when you can and can’t apply
• the application process
• options for review and appeal of an unsuccessful assignment extension application.

What is an assignment extension?

Where you are unable to attempt an assessment item which is not an exam, test or similar, you may apply for an extension of time to submit the assessment item. This includes case studies, essays and reports.

When can I apply for an assignment extension?

You can apply for an assignment extension if you are unable to complete an assignment by the due date on medical or other grounds (e.g. disability, family or personal circumstances, employment-related circumstances, unavoidable commitments).

When can’t I apply for an assignment extension?

An extension of time is not available for an assessment item for which the opportunity to resubmit has been given.

What is the difference between an assignment extension and special consideration?

Essentially if you are unable to complete an assessment on medical or other grounds, you may apply for an assignment extension. If; however, you have attempted an assessment item, and your performance was seriously affected or you were seriously disadvantaged when the assessment item was attempted, you may apply for special consideration. Please refer to the Assessment Procedure for Students for more information on special consideration.

What is the difference between an assignment extension and deferred assessment?

An assignment extension provides additional time for you to complete an assessment item (e.g. case study, essay or report) if you are unable to submit the assessment item by the due date and time. Deferred assessment is awarded where you are prevented from completing the assessment task, such as an exam, on the scheduled date. Please refer to the Assessment Procedure for Students for more information.

How do I apply for an assessment extension?

Submit an assignment extension form online.

For individual assessment items, supporting documentation is not required for extensions up to and including three calendar days, unless you are enrolled in a course through Open Universities Australia (OUA) *. For group assessment, all OUA assessment and extensions greater than three calendar days your application must include appropriate documentation to support the grounds on which you are requesting an extension.

Students registered with Student Disability and Accessibility can apply for assignment extensions on disability grounds for up to and including 10 calendar days without the requirement to provide supporting documentation.

* Note: For students not registered with Student Disability and Accessibility, accumulation of more than three approved extensions for individual assignments of three or less calendar days will trigger the supporting documentation requirement for the remainder of the trimester, after which the count will be reset.

Supporting documentation may include a medical certificate (issued in-person or online), bereavement notice, copy of accident report etc. You can find other forms of appropriate supporting documentation at Assessment Applications . Please note that when applying on medical grounds, the medical certificate must outline the period for which your performance was impacted.

How long do I have to submit my application?

Applications for an assignment extension must be submitted online before the assignment due date.

What is the maximum period of extension I can apply for?

The maximum period an extension will be granted on medical grounds is 14 calendar days.

The maximum period an extension will be granted on disability grounds is 14 calendar days.

The maximum period an extension will be granted for bereavement is 14 calendar days.

The maximum period an extension will be granted for personal safety reasons is 14 calendar days.

The maximum period an extension will be granted for other personal, professional or exceptional circumstances is three calendar days.

What happens after I submit my application?

The application will then either be approved or declined and you will be notified by email of the decision. For applications exceeding three calendar days, you will receive an interim approval of three calendar days before your application undergoes further review by your Course Convenor for the full extension days requested*.

* Note: For students registered with Student Disability and Accessibility this is extended to 10 calendar days.

What if my application for an assignment extension is declined?

Decisions made regarding assignment extensions do not constitute an academic decision under the University’s Student Review and Appeals Policy and Procedures . Therefore, you are not able to seek a review of decision if you are unhappy with the outcome of your application. If you believe your application has been declined in error, contact your Course Convenor or Student Connect .

What if I need to apply for a further extension on an already approved applications?

If you require a further extension on an already approved application, you can now do this via the online application. Documentation will be required to support an additional extension and you cannot exceed the maximum allowable extension period for the reason selected.

Let us know if you have any further enquiries.

Student Connect Further help

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RusChemAlliance sues five European banks over cancelled gas plants in Russia

Russia’s oil and gas industry is still operating effectively in various parts of the world.

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Russian energy company RusChemAlliance (RCA) has brought legal proceedings against five European banks that stopped financing the construction of a gas project in Russia.

Russia has been subject to numerous Western sanctions following the country’s invasion of Ukraine in early 2022.

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The EU has issued a ban on the purchase, import and transfer of liquified petroleum gas, crude oil and refined petroleum products from Russia.

Filed with St. Petersburg’s Arbitration Court on 16 September, the lawsuits were taken out against pan-European bank UniCredit , and German lenders Deutsche Bank , Commerzbank , Bayerische Landesbank and Landesbank BadenWurttemberg.

RCA and UniCredit have been locked in multiple legal battles.

A case summary from the UK Supreme Court shows that under contracts between RCA and UniCredit, RCA was obliged to pay a third-party contractor approximately €10bn ($11bn) for the construction of gas processing plants.

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UniCredit issued bonds to RCA with a value of approximately €420m (467m).

Following the withdrawal of the contractor, RCA has been seeking the recovery of €488m ($499m) from UniCredit under the bonds.

RCA’s Russian proceedings were discontinued by the UK Court of Appeal, and the company has since appealed to the Supreme Court, with the verdict to be announced on 18 September.

RCA is also in the process of suing other European banks after German industrial gases company Linde stopped working on a liquefied natural gas (LNG) plant at the Baltic port of Ust-Luga in 2022.

According to reports , RCA stated that EU sanctions only prohibit the supply of equipment for liquefying natural gas, but not equipment for gas processing and the construction of a gas processing plant, which Linde was supplying.

The Arbitration Court of St. Petersburg and the Leningrad Region fully satisfied the claim of RCA against Linde for a total amount of approximately 113bn Russian rubles ($1.2bn). Linde’s assets were frozen in Russia.

Despite the ongoing international sanctions, Russia’s oil and gas industry has continued to do business in various parts of the world. In July 2023, Russian crude oil accounted for 44% of India’s overall imports, surpassing China.

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Application for assignment extension, deferred examination or special consideration

If you have special circumstances that are impacting on your ability to complete your assessment, you may be eligible to apply for a concession.

Assignment extension

Apply for an assignment extension if special circumstances prevent you from completing your assignment by the due date.

Apply for an assignment extension

Deferred examination

Apply for a deferred examination if you're unable to sit an examination due to medical or other special circumstances. This is available for the end-of-semester examination period or an examination organised by your unit coordinator during the semester (in-semester).

Apply for a deferred examination

Special consideration

Apply for special consideration if you believe your performance in an examination or assignment was adversely affected by medical, compassionate or other special circumstances.

Apply for special consideration

Lodging your application

Start by selecting the link above relevant to your circumstances. You'll be asked to log in to HiQ.

Lodge your application as early as possible.

It may take up to five working days to receive a response to assignment extension or deferred exam applications. You should continue working on your assessment while your application is being processed.

Supporting documentation

All other applications will be processed as normal and will need supporting evidence.

You must provide relevant supporting documentation by scanning or photographing documents and uploading them to your online application form.

Applications won't be processed until your documentation is received.

The original supporting documentation must be available to be produced on request. Medical certificates must make it clear that your doctor thought you were unable to study.

Multiple assessment items

A separate application is required for each assessment item.

Further advice

Check our assignment extension , deferred exam and special consideration advice for full details on applying, including when to apply and requirements for supporting documentation.