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Mandatory Withdrawal

A student will be automatically withdrawn from the Association and the CGA Program of Professional Studies for the following reasons:
  1. Three unsuccessful attempts at a course. Each of the following constitutes an attempt at a course:
    • A final grade of less than 65% for a CGA course or exam;
    • Failing to qualify (DNQ) for an exam;
    • Failing to request a withdrawal from a course that results in disqualification (DNQ);
    • Earning a final grade of FAIL or ESUP for a PA1 or PA2 course.
  2. Failure to complete all requirements for the CGA Program within the allocated time limit.

If you are automatically withdrawn from the Association, you will not receive a refund for any portion of the student tuition fee paid. Following a requirement for Mandatory Withdrawal, provision for re-entry into the CGA Program is limited to the following:

  • If you have had three (3) unsuccessful attempts at a course, you may apply to the Registrar for an additional attempt. An additional attempt may be granted at the Registrar's discretion based upon a review of your circumstances and, will include but not be limited to, consideration of examination pass/fail ratios, the length of time in the program, prior requests, the number of courses remaining and whether there is difficulty with a specific subject area.
  • If you have reached the maximum allowable time for completion of the CGA Program, you may apply to the Registrar for additional time of up to two (2) years. Additional time may be granted based upon a review of your circumstances and, will include but not be limited to, consideration of examination pass/fail ratios, prior requests, the number of courses remaining and whether there is difficulty with a specific subject area.
  • Please review the Appeals process.

You will be allowed to apply for re-admission to the CGA Program as a new student after a minimum of two (2) years from the date of the Mandatory Withdrawal if:

  • you are currently employed in an accounting related position;
  • your education has been suitably upgraded. Suitable upgrading of your education will be demonstrated by completion of the following: If you were in Level 1, 2 or 3 of the CGA Program, the subsequent completion of an accounting related degree or diploma at a recognized post-secondary institution. If you were in Level 4 or higher, the subsequent completion at a recognized post secondary institution of all course pre-requisites to the course (with a minimum acceptable grade of 75% or its equivalent) in which you had previously been unsuccessful in the CGA Program;
  • outstanding dues, fees and penalties have been paid.

In all cases, you will be required to formally apply to the Registrar for admission and will be required to meet all current Program requirements at the time of the re-admission. Advanced standing in the Program will be subject to evaluation at the time of re-admission.

Appealing Mandatory Withdrawl

If you have had three unsuccessful attempts at a course, you may apply to the Registrar for an additional attempt by submitting an Online Appeals Request.  An additional attempt may be granted at the Registrar's discretion based upon a review of circumstances and will include consideration of examination pass/fail ratios, prior requests, the number of courses remaining and whether there is difficulty a specific subject area.

Student Appeals Tribunal

If you have previously had an application for a 4th or 5th attempt and/or have reached the maximum of any time extension that can be granted by the Registrar's administrative review process, your application may be referred to an appeal tribunal.  The appeal tribunal is the final authority for appealing decisions made by the CGA Association. Rules and regulations exist, in part, to ensure all students are treated equally and fairly. Appeals for additional time limits and or additional attempts at a course will not, therefore, be granted for personal, employment or study problems common to most or all students. The tribunal will consider granting an appeal from the Association's decision to place a student into Mandatory Withdrawal in exceptional or unusual circumstances.   

The tribunal will not consider appeals regarding assignment or examination marks.

Appeal Dates

Every year the tribunal sets a minimum of three dates, based on marks release dates, to hear appeals.

Appeal Format

  • Appeals must be submitted by accessing the Online Appeals Request:
  • select the correct reason for the appeal (another attempt at a course, more time, or another attempt and more time)
  • if requesting another attempt at a course, select the correct course from the drop down menu, or
  • select number of years extension requested (maximum of 2)
  • in the comments section, include brief details of the circumstances
  • state why the appeal is being made
  • state what results are sought from the appeal
  • include all pertinent details, stated clearly and concisely, that have a bearing on the matter (i.e. medical or extenuating personal circumstances)
  • if supporting documentation is required, submit by email attachment to studentservices@cga-alberta.org.

Academic Record

The tribunal reviews the entire academic record of an appealing student from the files of the Association. Only those courses recorded on the academic record at the time of the appeal are considered. In cases where a question of policy must be evaluated subjectively, your past academic performance will be considered.

Appeal Decision

The decision of the appeal tribunal represents the final ruling of the Association. It will generally be communicated in writing within 30 days of the tribunal hearing. Appeals from the decision of the appeal tribunal may be made only upon seeking leave to apply to the Provincial Court of Appeal.