1. Enrolment in the CPA Program starts the first time a candidate enrols in a subject or subjects. Enrolments can be completed online via My CPA Program or by submitting an enrolment form. Enrolment is conditional upon successful payment of the enrolment fee.
  2. Candidates can enrol in any available subject in their first enrolment, except Global Strategy and Leadership.
  3. Candidates must have successfully completed all other compulsory subjects of the CPA Program before enrolling into Global Strategy and Leadership.
  4. Enrolments will be accepted by CPA Australia until the advertised closing dates. For further information see important dates and fees.
  5. Candidates who are members of CPA Australia may enrol in up to three subjects per semester.
  6. Cancellation of an enrolment will be accepted up to the advertised closing date for cancellation, but refunds for enrolments will not be issued by CPA Australia after the first cancellation date. 
  7. If a candidate fails an exam, does not attend an exam, or is not granted an exam deferral by CPA Australia, the candidate must re-enrol and pay the prescribed fee to continue with that subject. No refund will apply.
  8. An exam deferral fee will be payable for all deferral applications received by CPA Australia. A maximum of two deferrals will be granted per enrolment. A third deferral may be granted for exceptional circumstances and with supporting documentation.
  9. Changes to a different subject will be accepted until the advertised closing date for changing to an alternative subject. For this reason, study materials won’t be despatched before this date.
  10. Enrollees must be of Associate or CPA status with current membership and must maintain membership while enrolled in the CPA Program.
  11. Exemptions may be available if you have completed prior learning of equivalent content and depth.
  12. Extensions to complete the CPA Program may result in candidates having to re-sit previously-passed subjects.
  13. Extensions to complete the CPA Program may result in candidates having to complete additional subjects.
  14. Candidates admitted without undergraduate taxation or auditing qualifications must complete Advanced Taxation (or local taxation variant) or Advanced Audit and Assurance in the CPA Program in place of electives. Before 2010, these subjects were called Taxation and Assurance Services and Auditing.
  15. Candidates must complete the CPA Program and advance to CPA status within the required timeframe. The maximum period for completion of the CPA Program and advancement to CPA status is determined by the date the candidate first enrolled in the CPA Program and the date the candidate joined CPA Australia as an Associate member:

  16. Join date

    Timeframe to complete subjects

    Timeframe to advance to CPA status

    1 July 2007 onwards Six years from join date Six years from join date
    1 January 2007 -
    30 June 2007
    Six years from first enrolment Eight years from join date
    1 January 2004 -
    31 December 2006
    Five years from first enrolment Eight years from join date
    1 January 2000 -
    31 December 2003
    Five years from first enrolment Indefinite
  17. The number of exams the candidate must pass in order to complete the CPA Program is determined by the date the candidate first enrolled as shown below.

  18. Date of first enrolment

    Total number of subjects

    Compulsory subjects

    Semester 2, 2009 onwards Six
    • Ethics and Governance
    • Strategic Management Accounting
    • Financial Reporting
    • Global Strategy and Leadership
    Semester 1, 2004 to
    Semester 1, 2009 inclusive
    • Ethics and Governance (candidates who have completed Reporting and Professional Practice and Corporate Governance and Accountability have met this requirement)
    • Global Strategy and Leadership (candidates who have completed Business Strategy and Leadership have met this requirement)
    Semester 1, 2000 to
    Semester 2, 2003 inclusive
    • Ethics and Governance (candidates who have completed Reporting and Professional Practice and Corporate Governance and Accountability have met this requirement)

    Program Administration

  19. The CPA Program is a distance education learning program. You must have a valid email address and you must check your email regularly. Email is the official way we will communicate with you and no waivers or consideration will be given if you miss important information because you did not check your email. All candidates must have access to the internet for the purposes of receiving updated information throughout the semester and to access study materials.
  20. It is your responsibility to provide current personal information to CPA Australia including name, residential address for exam scheduling, mailing address for delivery of your study materials, email address for program and exam information, and contact numbers. If this is not provided and kept up-to-date, your exam may be scheduled at an inconvenient location and you may be charged a fee for any reschedule requests, study materials may be sent to an incorrect address and you may be charged a re-issue fee, and you may not receive critical information relating to your enrolment in the CPA Program.
  21. Failure to maintain current membership will result in the loss of access to all member online facilities including the Members' Handbook, My Online Learning resources and My CPA Program applications – significantly impacting exam preparation and the ability to access results.
  22. Candidates may apply for reasonable adjustments to study materials and/or exam arrangements. The application is subject to assessment, refer to CPA Australia’s Reasonable Adjustment Policy.
  23. It is your responsibility to schedule your exam appointment via My CPA Program before the advertised scheduling closing date, unless your enrolment is for reference purposes only. Exams can be scheduled as soon as scheduling opens, once you have enrolled. Your choice of a particular exam format, venue, date or time is subject to availability. CPA Australia cannot guarantee that your preference will be accommodated.
  24. If you fail to schedule your own exam before the scheduling closing date, you acknowledge that CPA Australia will schedule an exam appointment on your behalf. CPA Australia will select the closest available appointment in either format based on your residential address. The appointment may be on any day during the exam period and may be greater than 120kms from your location.
  25. If you defer your enrolment to the following semester, you will need to wait until that semester's enrolments open to schedule your exam.
  26. Candidates who do not have an exam venue in either format within 120kms of their location, need to contact CPA Australia before the scheduling closing date. Candidates who do not contact CPA Australia may have to travel further than 120kms to sit their exam.
  27. You cannot cancel or defer your enrolment if you attend the exam.
  28. Exam deferral is to the next semester only.
  29. It is your responsibility to bring appropriate and original ID to the exam. If you do not provide appropriate ID, you will not be permitted to sit the exam. It is your responsibility to make sure the name on your CPA Australia profile matches your ID – if it does not, you will not be permitted to sit the exam.
  30. Any additional reference material required for each subject, such as relevant legislation, is outlined in the introductory section of the study materials. Candidates must have access to relevant accounting and auditing standards and professional statements and relevant legislation. This is not supplied as part of the study guide material. It is your responsibility to access these via the standard-setters' or legislation websites. It will be necessary to print the relevant sections for exam purposes.
  31. It is your responsibility to provide any country-specific information that is required for customs clearance of the study materials. We will not be able to deliver your materials to the following countries if you do not supply the required information:
    • Russia: Please provide a business address, including the business name.
    • India: You will be contacted via email after you enrol and asked to provide additional information to ensure clearance from customs.
  32. A replacement fee may be payable if you have received your study materials and subsequently misplaced them or require replacement materials for another reason.
  33. Candidates who successfully complete the exam can claim up to 120 Continuing Professional Development (CPD) hours. Candidates who do not sit, or who fail the exam, can claim up to 20 CPD hours. Candidates who enrol for reference purposes only (no exam) can claim up to 20 CPD hours.
  34. CPA Australia ensures the integrity of every exam result. Once the exam results are published, you will not be re-examined nor will your exam be re-marked.
  35. All candidates are bound by the terms and conditions and these rules and regulations, including the non-disclosure agreement, privacy statement, and the CPA Program Guide.
  36. Integrity is a fundamental principle underpinning the profession. Actions by CPA Program candidates, whether members of CPA Australia or not, such as but not limited to plagiarism, cheating, collusion and any other conduct whereby the candidate has sought to obtain an unfair academic advantage are not permitted. These actions may be treated by CPA Australia as academic misconduct. Allegations of academic misconduct will be reviewed by CPA Australia’s Certification Unit and may be referred to CPA Australia’s Professional Conduct Unit for investigation. Penalties include, but are not limited to, the following:
  • forfeiture of membership
  • suspension of membership
  • lowering of membership status
  • exclusion from admission as a member
  • requirement to undergo further CPA Program subjects
  • a fine
  • results withheld
  • failure of a subject

Non-disclosure agreement

Your exam is confidential. CPA Australia owns the rights in the intellectual property, copyright and trademarks used in providing the exam and are protected by law. The exam is made available to you as a candidate, solely for the purpose of your assessment. You are expressly prohibited from disclosing, publishing, reproducing, or transmitting the exam, in whole or in part, in any form or by any means including visual, aural, verbal, written, electronic or mechanical, for any purpose, without the prior express written permission of CPA Australia.

The exam questions and answers are not released or available for viewing due to the secure nature of the exams and process adopted by CPA Australia in establishing passing standards. The personal data which you provided at enrolment will be used to transmit your score to CPA Australia, and for monitoring purposes. Your personal data and exam data will be stored in the Pearson VUE database. CPA Australia reminds you that you have the right to access, delete and modify your personal data. To exercise such right, please contact CPA Australia.

Privacy statement

CPA Australia Ltd (CPA Australia) is committed to protecting the privacy and security of your personal information. By enrolling in the CPA Program, you agree to accept the terms and conditions of CPA Australia's privacy policy.

CPA Australia processes assessment, membership and other payments using EFTPOS and online technologies. All transactions processed by CPA Australia meet industry security standards to ensure member details and payments are protected. For more information about our security procedures and payment processes, contact +61 3 9606 9606.