Rules for the Conduct of Exams

Registration as a student of the Institute includes acceptance of the following rules:

• Only exam supervisors and those students taking the exam are permitted in the exam hall during an examination.

• Students must be in the exam hall at least twenty minutes before the start time of the exam.

• Students must bring the letter of notification of entry to the exam issued by the IIPA. Students must also have photographic ID (for example a drivers licence, passport, etc).

• Bags and books must be left at the top of the room beside the supervisors desk. Students may place their purse or wallet on the floor under their chairs.

• The supervisor has sole authority to assign seating to students.

• Students shall not communicate with one another in any manner whatsoever during the examination.

• No materials shall be brought into the room or used during the exam unless authorised by the Institute of Incorporated Public Accountants or the exam supervisor.

• Students who bring unauthorised materials into the exam room will be required to leave the exam and will be subject disciplinary proceedings. These proceedings can be made public by publication in the Institutes "Accounting Observer" magazine.

• Mobile phones, cameras, MP3 players, laptops, Personal Digital Assistants or any other electronic devices are NOT allowed in the exam hall. Approved calculators are not covered by this rule.

• Students who are less than 30 minutes late for an exam may be permitted to enter the exam hall and begin the exam. The decision to permit the student to commence the exam is entirely that of the examination supervisor.

• Student must remain in the exam hall for at least the first 30 minutes of the exam and the final 30 minutes of the exam.

• Students may not leave the exam hall until given permission by the exam supervisor and their examination scripts have been collected.

• Once the exam supervisor announces that the exam has concluded, all writing must cease. Failure to stop when asked to may result in the student being penalised marks.

• Examination books and other material issued for the examination cannot be removed from the exam hall.

• The Institute is not responsible for personal property left in exam hall.

Appeals

Questions, queries or clarifications

Students who wish to appeal any matter relating to the exams or examination procedure must do so in writing. All appeals are made to the Education Committee and should be addressed to:

The Chairperson of the Education Committee

Institute of Incorporated Public Accountants

2 Abbey Moat House

Abbey Street

Naas

Co Kildare

Requests for rechecks of exams must be made within 4 weeks of the posting of exam results to the student. Recheck fees are €50.00 per subject.