Examination Regulations

Your examinations are a vital step in your journey toward QP qualification. To keep examinations fair, consistent, and honest for everyone, it is important for you to understand and adhere at all times to the Examination Regulations. Being aware of the rules and regulations helps you avoid unexpected mark penalties or disqualification, so you can focus on showing what you have learned during examinations.

You are encouraged to take a moment to read the full details of Examination Regulations in the Section 3.9.3 & Appendix C of the QP Student Handbook.

Updated Examination Policies and Workshop Rules – What’s New?

The Institute has updated the policy on smart devices and artificial intelligence (“AI”) tools, effective from the June 2026 Session:

Updated Smart Devices Examination Policy

1.            Electronic communication or smart devices include, without limitation:

• Mobile phones
• Smart watches
• Smart glasses
• Tablets
• Wireless earphones
• Fitness trackers
• Recording or storage devices
• Any similar or future technology capable of communication, recording, storage, or internet connectivity 

2.            Candidates must not use, wear, or keep accessible any unauthorized electronic communication or smart devices during an examination.

3.            Any such device brought into the examination venue must be completely switched off.

4.            Devices must be placed inside a closed bag under your chair, on the floor beneath your desk, or another location as directed by the Examination Supervisor or

               invigilating personnel.

5.            Devices must not be accessed at any time during the examination.

6.            Any sound or signal emit from the device or it vibrates during the examination, invigilating personnel may ask candidate concerned to hand over such device for

               keeping until the conclusion of the examination. After the examination, candidate concerned will be asked to show any communication / viewing logs or any

               stored information / images held in such device (if any).

7.            Candidates are not permitted to access the contents of their bag containing electronic or smart devices unless prior permission is granted by the Examination
               Supervisor or invigilating personnel.

8.            Any violation of these rules will be reported to the Institute and may result in:

• Disqualification from the entire examination session, and/or
• Disciplinary action and sanctions pursuant to the Professional Accountants By-laws.

Updated AI Tools Policy  

1.            Candidates are not allowed to use AI tools to assess, analyse, or replicate content of any workshop-related materials for Introductory, Professional Module and

               Capstone, and the examination-related pre-seen materials for Capstone, as this would breach the confidentiality of the contents. 

2.            Copying and paraphrasing sections of AI-generated content and submitting them to the Institute for assessment is not considered as your original work. 

3.            Any violation of these rules may result in:

• Mark penalties; and/or
• Disqualification from the entire examination session; and/or
• Disciplinary action and sanctions pursuant to the Professional Accountants By-laws.

The above updates are included in Section 3.8.1 and 3.9.3 & Appendix C of the QP Student Handbook. 

Updated on 29 April 2026