I originally enrolled for the June 2015 CFA Level 1 exam but I have deferred it to December 2015. The company that I am working for is willing to reimburse the costs of the exam if I passed and luckily I have. Can I declare the fees for both the June ($1,080) and December ($675) exams? Will it not violate any CFA Codes and Standards? If it will, am I only able to declare the December exam fees? Thank you.
As long as you also declare as income the reimbursement.
the question you need to answer is, “Did I pass June 2015 or not?”, if the answer is no, then I guess you got my point…
You can probably get reimbursed for one exam and I’d say that can include the first time register fee or whatever that is. Basically, get reimbursed as if you hadn’t deferred. By deferring the June one, you basically failed it and it would be unfair to have your company pay for both.