Foundation

Realise your full potential and uncover your pathway into the CPA Program.

The CPA Program is a springboard into some of the most exciting and influential jobs in the world. A growing number of Fortune 500 CEOs have an accounting or finance background and indeed, all CFOs are accountants.

While many candidates for the CPA Program have followed a traditional pathway of entry by completing an approved accounting or management degree, we welcome applicants with diverse educational backgrounds who also wish to achieve the CPA designation.

CPA Australia developed the foundation exams to ensure that those without further education qualifications in accounting are given the opportunity to demonstrate the knowledge and the acumen required to be fully prepared to successfully complete the CPA Program.

Those who undertake foundation exams can enjoy a flexible, self-paced study program – you can enrol anytime and choose when to take your exams, so long as you schedule your exam within 12 months of your enrollment.

By undertaking an initial assessment you'll be able to see where your existing education complements the study areas of the CPA Program. Most candidates only need to complete a couple of foundation exams to swiftly continue their journey into the CPA program.

YOUR APPLICATION

Your application will be assessed to identify any exemptions that you may be eligible for.

Apply now

FOUNDATION

The foundation exams cover the knowledge required to become an Associate member. They can be taken in any order, at your choice of exam location and time.

 close

As an Associate member, you are now eligible to commence the CPA Program.

CPA PROGRAM

Includes four compulsory subjects, two electives and a practical experience component that will give you the skills to stand out in the real world.

 close
close

We recommend you complete this subject first. Learn the application of ethical principles, together with a strong knowledge of key corporate governance principles and mechanisms.

Apply accounting standards, interpret financial reports, and understand the business impacts of financial reports.

Learn how management accounting provides the information critical to the business decision making process. This subject then takes it all one step further and introduces the role of the management accountant in business strategy.

In the capstone subject, you will use strategic analysis to address complex business issues in a competitive and uncertain business environment.

If you have completed recognised studies in taxation and auditing, you can choose any two electives. If you have not completed recognised studies in taxation and/or auditing, you must select Advanced Taxation and/or Advanced Audit and Assurance.

ADVANCED TAXATION

Identify, analyse, and assess taxation implications for individuals and business entities and ensure compliance with taxation laws. Local taxation units are available for Malaysia and Singapore.

ADVANCED AUDIT AND ASSURANCE

Focus on both external and internal audit procedures. This subject will ensure you understand the audit process and are able to apply international standards to complex audits.

FINANCIAL RISK MANAGEMENT

Recognise the financial risks faced by businesses and understand the key mechanisms and frameworks used to address and manage risk.

CONTEMPORARY BUSINESS ISSUES

Analyse and evaluate the role of the CPA in contemporary business and how the accounting profession continues to evolve.

If you have completed recognised studies in taxation and auditing, you can choose any two electives. If you have not completed recognised studies in taxation and/or auditing, you must select Advanced Taxation and/or Advanced Audit and Assurance.

ADVANCED TAXATION

Identify, analyse, and assess taxation implications for individuals and business entities and ensure compliance with taxation laws. Local taxation units are available for Malaysia and Singapore.

ADVANCED AUDIT AND ASSURANCE

Focus on both external and internal audit procedures. This subject will ensure you understand the audit process and are able to apply international standards to complex audits.

FINANCIAL RISK MANAGEMENT

Recognise the financial risks faced by businesses and understand the key mechanisms and frameworks used to address and manage risk.

CONTEMPORARY BUSINESS ISSUES

Analyse and evaluate the role of the CPA in contemporary business and how the accounting profession continues to evolve.

To become a CPA you need three years of relevant practical experience. You can complete your practical experience requirement before, after, or concurrently with your CPA Program subjects, however we recommend doing it concurrently.

By working with a mentor, you will gain:

• Technical skills
• Personal effectiveness skills
• Business skills
• Leadership skills

Quantitative methods, microeconomics and macroeconomics.

• What is accounting?
• Who uses accounting information?
• An introduction to recording data and producing financial statements

• General legal knowledge relating to the business environment
• Basic knowledge of the law of contracts
• Business responsibilities and risks, with particular regards to the law relating to corporate entities

• Business finance and treasury function (in terms of fundamental capital, investment, funding and risk decision)
• Analysis and management of an entity’s financial position
• Developments in the international financial treasury scene

• The form and function of financial statements
• How financial transactions are recorded, both for individual business and company groups
• The theoretical concepts and contemporary issues underlying accounting practice

The nature, functions, structure and operations of management, with regards to management accounting.