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The CPA Program is a major springboard into some of the most exciting and amazing jobs in the world. Indeed a growing number of Fortune 500 CEOs have an accounting or finance background, not to mention that all CFOs are accountants.
While many CPAs follow a traditional pathway of accounting degree to the CPA Program, there are a growing number of CPAs whose background is not traditionally accounting.
CPA Australia developed the foundation exams to ensure that those without the traditional accounting education background are given the opportunity to demonstrate the knowledge and the acumen required to be successful and fully prepared for the CPA Program.
By undertaking an assessment you will be able to see where you fit into the CPA Program. Most candidates only need to do a couple of exams to complete the foundation exams and quickly move onto the CPA Program.
Realise your full potential with the foundation exam pathway into the CPA Program.
Your application will be assessed to identify any exemptions that you may be eligible for.
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.
Economics & Markets
Foundations of Accounting
Financial Accounting & Reporting
YOU'RE AN Associate
As an Associate member, you are now eligible to commence the 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.
ETHICS & GOVERNANCE
STRATEGIC MANAGEMENT ACCOUNTING
GLOBAL STRATEGY & LEADERSHIP
YOU'RE A CPA
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.
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.
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.
Recognise the financial risks faced by businesses and understand the key mechanisms and frameworks used to address and manage risk.
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.
If you are enrolling in the Financial Accounting and Reporting exam, there is some important information you should read.
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