CPA New Zealand Taxation exam-day guide
CPA New Zealand Taxation · Prepare for the day ahead.
Your checklist
Admission letter and confirmation email
Print or save offline a copy of your exam confirmation showing your candidate number, exam session, and venue or remote-proctoring link. Confirm with the provider whether a printed copy is required; do not assume a digital copy alone is accepted.
Acceptable photo identification
Bring the original, unexpired ID specified in your admission materials (commonly a passport or driver licence). Check the provider's list of accepted ID types and name-match rules; a name mismatch can block entry.
Approved calculator
Use a calculator from the provider's permitted list and confirm whether it must be non-programmable and cleared of memory. Practise with the exact model you will take, including TVM and cash-flow functions.
Writing materials permitted by the provider
Confirm whether pen, pencil, eraser, and rough-work paper are supplied or must be brought. If paper is supplied, note how many sheets and whether it must be handed in.
Current tax legislation and official rates
Confirm whether the exam is open-book and which legislation, rates, and thresholds are supplied in the exam platform. Do not rely on memory for current ACC levies, KiwiSaver rates, or threshold figures you have not verified.
Time zone and session start time
Convert the published start time to your local time and note any arrival or check-in buffer. For remote sittings, confirm the platform's login window and technical check time with the provider.
Remote-sitting technical setup
If sitting remotely, test camera, microphone, browser, and internet stability in advance. Confirm the provider's rules on permitted desk items, room clearance, and whether a second screen is prohibited.
Personal items plan
Confirm the provider's rules on phones, watches, bags, food, and water. Plan where prohibited items will be stored; do not bring them to the desk unless explicitly allowed.
Medical or special-condition arrangements
If you have approved adjustments such as extra time or rest breaks, bring the approval confirmation and confirm how it will be applied on the day with the invigilator or provider.
Rest and travel plan
Plan travel to arrive with buffer time and protect sleep in the final nights. For a morning session, rehearse the wake-up and departure time at least once.
Backup contact for the provider
Save the provider's exam-day support contact and your candidate number so you can report a technical or entry problem promptly. Confirm the published support hours.
Final formula and rate sheet review
Prepare a one-page personal summary of tax rates, thresholds, and formulas you are permitted to reference. Confirm with the provider whether such a sheet may be brought into the exam room.
Plan the day
Switch from new content to consolidation. Re-read your summary of core tax computations: income tax rates and thresholds, GST treatment, provisional tax, KiwiSaver, ACC, and entity-level rules. Do two timed practice sets under exam conditions and review errors by topic, not by question.
Confirm logistics: venue or remote link, start time in your time zone, ID requirements, calculator model, and permitted materials. Resolve any uncertainty with the provider now rather than on exam day.
Check that your calculator works and that you can perform the calculations the exam requires. Replace batteries or confirm the model is permitted. Do not leave this to the morning of the exam.
Do a light review of your formula and rate sheet only. Stop intensive study early in the day. Prepare your ID, admission confirmation, calculator, and any permitted materials in one place.
For remote sittings, run the provider's system check, clear your desk, and confirm your room meets the rules. For venue sittings, confirm travel time and parking or transport.
Protect sleep. Avoid late-night cramming and stimulants that disrupt rest. Set two alarms and confirm the session start time once more.
Eat a normal meal and arrive or log in early per the provider's instructions. Leave prohibited items stored away. Re-read only your one-page summary; do not start new topics.
At check-in, present your ID and confirmation, listen to invigilator instructions, and confirm how to flag a technical issue or request a break. Note the start and finish times shown on screen.
First pass: answer questions you know and flag long computational items. Second pass: work flagged items, showing your workings so method marks can be awarded where applicable. Reserve the final minutes to check that all questions are answered and that rates and thresholds used are current.
If a question depends on a figure you cannot verify, state your assumption briefly and proceed; do not leave a computational question blank. If the platform fails, note the time and contact the provider immediately using the saved support contact.
Rules to check
Bring the original photo ID specified by the provider and ensure the name matches your registration. If your ID name differs from your registration name, confirm the accepted bridging documentation with the provider before exam day.
Follow the provider's rules on permitted materials. Unless the exam is confirmed as open-book, keep legislation, notes, and phones out of the exam room. Confirm with the provider whether any reference material is supplied on screen.
Use only an approved calculator. Confirm with the provider whether programmable or stored-memory calculators are prohibited and whether the device must be cleared before entry.
Electronic devices not expressly permitted must be switched off and stored away. Do not assume a phone may be kept on your person even if switched off; confirm the provider's policy.
Breaks and rest-room access are governed by the provider's rules. Confirm in advance whether breaks are allowed, whether the clock continues, and how to request one. Do not leave the exam room or camera view without instruction.
Scoring and marking rules, including whether workings earn method marks and whether negative marking applies, are set by the provider. Confirm the published exam format and marking approach; do not rely on assumptions from other exams.
Report any technical failure or interruption to the provider immediately and follow their instructions. Do not attempt to restart, reconnect, or resolve platform issues in ways the provider has not authorised.
Academic integrity rules apply throughout. Do not communicate with others about exam content during the session, and do not share or reproduce exam questions afterwards. Confirm the provider's specific misconduct policy if anything is unclear.