1. Enrolment in the CPA Program professional level starts the first time a candidate enrols in a segment or segments. Enrolments can be completed online via My CPA Program or by submitting an enrolment form.
  2. Candidates can enrol in any available segment in their first enrolment, except Global Strategy and Leadership.
  3. Candidates must have successfully completed all other compulsory segments 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. Enrollees must be of Associate or CPA status with current membership and must maintain membership while enrolled in a professional level segment of the CPA Program.
  6. 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.
  7. 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 professional level and the date the candidate joined CPA Australia as an Associate member:

    Join date

    Timeframe to complete segments

    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
  8. Candidates may enrol in up to three segments per semester.
  9. Changes to a different segment will not be accepted after the advertised early bird closing date for enrolment.
  10. Once confirmation of enrolment is received, you need to schedule your exam appointment with Pearson VUE, unless your enrolment is for reference purposes only. Exams can be scheduled as soon as enrolments open and up until the advertised closing date. Scheduling opens on the same date that enrolments open. If you defer your enrolment to the following semester, you will need to wait until that semester's enrolments open to schedule your exam. 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. If you fail to schedule your own the exam, 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.
  11. Cancellation of a segment 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. 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 segment. No refund will apply.
  12. 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 Professional Programs and Pathways 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 segments
    • a fine
    • results withheld
    • failure of a segment
  13. An exam deferral fee will be payable for all deferral applications received by CPA Australia.
  14. Exam deferral is to the next semester only.
  15. Any additional reference material required for each segment, such as relevant legislation, is outlined in the introductory section of the segment study materials. Relevant legislation is not supplied as part of the study guide material.
  16. Candidates must have access to relevant accounting and auditing standards and professional statements. Access is available via the standard-setters' websites or the CPA Australia website. It will be necessary to print the relevant sections for exam purposes.
  17. All candidates must have access to the internet and a valid email address for the purposes of receiving updated information throughout the semester and to access study materials.
  18. It is your responsibility to provide current personal information to CPA Australia including name, residential address, mailing address, email address and contact numbers. If this is not provided and kept up-to-date, 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 professional level.
  19. It is your responsibility to bring two forms of current ID to the exam. If you do not provide appropriate ID, you will not be permitted to sit the exam. Your primary ID must contain your photograph and signature and your secondary ID must contain either your photograph or signature. Candidates testing in China, Hong Kong, Taiwan, Malaysia or Vietnam may provide a primary ID that does not have a signature. 
  20. A replacement fee may be payable if you have received your study materials and subsequently misplaced them or require replacement materials for another reason.
  21. The number of segment exams the candidate must pass in order to complete the
    CPA Program professional level is determined by the date the candidate first enrolled as shown below.

    Date of first enrolment

    Total number of segments

    Compulsory segments

    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)
  22. 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 professional level in place of electives. Before 2010, these segments were called Taxation and Assurance Services and Auditing.
  23. Exemptions are only available for elective segments.
  24. All candidates are bound by the terms and conditions and these rules and regulations, including the privacy statement, and the CPA Program Guide – professional level.
  25. All closing dates are at midnight Australian Eastern Standard Time or Australian Eastern Daylight Time.
  26. Extensions to complete the CPA Program may result in candidates having to re-sit previously-passed segments.
  27. Extensions to complete the CPA Program may result in candidates having to complete additional segments.

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 professional level, 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.