The exam day registration procedure:

It is recommended to arrive at the examination centre no later than 8:40.

Registration for the exam takes place from 8:00 to 8:40 with the obligatory presentation of an identity document.

During registration, the Participant must obtain an Examination card.

Entrance of registered participants to the examination room and assigned seats – starts at 8: 40.

During the exam:

• Once you have entered the examination room, you cannot leave it before the start of the exam and the first 30 minutes of the exam.

• Instruction and examination assignment at - 8:45-9:00

• Exam starts at 9:00

• Late for registration and late start of exam is allowed until 9:30. Late participants are not read instructions separately and exam time extension is not granted, even if the delay occurred for a good reason.

Examination disciplines:

Management accounting #1, Taxation #1, Legal regulation of business, Business and professional ethics, Audit and confidence #1, Financial management #1, Management accounting #2, Financial accounting #2 belong to the category of exams - Exams with a closed book.

The duration of each exam with a closed book - 4 hours, the beginning of exam - 09:00, the end of exam - 13:00.

During the closed book exam it is allowed to have on the table:

an examination card, examination module, passport or other identity document.

Additionally it isallowed to have on the table:

pens, erasers, transparent rulers, simple non-programmable financial calculator without beeps and cover, glasses (without cover), clock (without beeps). In a transparent plastic bag or file located on the floor next to the chair there may be: wallet/wallet; hermetically packed food; keys/keychain-alarm, personal hygiene products, medicines, calculators, documents, stationery.

Financial accounting #1 examination discipline belongs to the category of exams - Exam with an open book. The exam duration is 5 hours. The exam starts at 9:00 and ends at 14:00. During the open book exam: Financial accounting #1 it is allowed to use any materials and methodical literature.

Following items are allowed to have during open book exam:

an examination card, an examination module, passport or other identity document, as well as any methodological literature.

Additionally following items are allowed to have on the table:

pens, erasers, transparent rulers, simple non-programmable financial calculator without beeps and cover, glasses (without cover), clock (without beeps);

• a transparent plastic bag or file, located on the floor next to the chair, may contain: wallet; hermetically packed food; keys/keychain-alarm, personal hygiene products, medicines, calculators, documents, stationery.

During exams it is prohibited:

• write off or look at the examination module, workbook or materials of another candidate;

• allow you to write off or look into your exam module, workbook, or other materials;

• take exam materials outside the exam room;

• use any means of communication or cheat sheets;

• talk, make noise or otherwise distract other candidates;

• transfer any items to other candidates;

• use a calculator with a sound signal (beeps);

• use any additional sheets of paper.

The CPA EURASIA policy is aimed at strict compliance with the rules of examinations and the regulation of violations in accordance with the above Rules and the relevant applicable laws of the state in whose territory the examinations are held. In case of serious violations, CPA EURASIA may apply to the appropriate authorities for disciplinary, administrative or criminal proceedings. In accordance with the "CPA EURASIA exam Rules" and the current legislation of the state in which the exams are held. CPA EURASIA has the right to revoke, temporarily suspend or otherwise limit the validity of a previously issued certificate if the owner of this certificate has been found to be in violation of the "CPA EURASIA examination Rules", including, but not limited to, if:

• the candidate wrote off or looked into the examination module, workbook or other materials of another candidate;

• the candidate allowed another candidate to read or write off from his / her workbook or other examination materials;

• the applicant has used or had available cheat sheets or other records other than those provided by CPA EURASIA;

• the candidate spoke to another candidate during the exam;

• the exam for the candidate is taken by another person or the candidate is seen trying to pass the exam for another candidate;

• the candidate records the examination questions or tries to take the examination materials outside the examination room;

• otherwise violates the above Rules and applicable laws.

Sanctions

In case of non-compliance and/or gross violation of the above Rules in accordance with the "Examination Rules" CPA EURASIA has the right to refuse, prevent the candidate from further exams, cancel the results of the exam or not to confirm the application for a certificate.

Any candidate found to be in violation of the examination rules may be suspended from the examination. This measure of exclusion from the examination may include the cancellation of the exam result. Violations of the "Examinations Rules" are the basis for formal refusal of admission to certification. Disciplinary measures, including temporary suspension and other restrictions can be applied to organizations that issue certificates if they are found to be complicit and inciting to violate examination rules.

Participants are required to comply with The International Federation of Accountants (IFAC) Code of ethics and professional conduct standards.

Examination papers are not returned to the participant. The exam results are stored in a closed CPA EURASIA database.

Exam results can be obtained in 10 weeks from the date of the exam.

A participant can file an appeal within 10 working days of the official announcement of the exam results.