Can someone tell me on what grounds am I allowed to defer my exam fees and if I can’t, is there any penalties in place for not appearing for an exam other than losing fees.
Nah! You’ll have to lose the exam fees, unless you have a genuine reason for not going to the exam, it’s not worth the scrutiny, and besides if you may have to lie, then that’s not good. (Remember ETHICS 🙂 ) Genuine reasons may be, a serious accident i.e you’re in hospital. Near death experience? Stuff like that! 🙂
There are no penalties other than just losing your fee. I’ve done it plenty of times, just look at it as a donation to the ACCA 🙂