Pathway to CPA Australia membership for CPA Ireland members

The following steps demonstrate the pathway for CPA Ireland members to become a CPA Australia member under the conditions of the mutual recognition agreement (MRA). Initially joining as an Associate (ASA) member, upon successful completion of further studies outlined in step five, members will advance to the status of CPA.

The effective date of the terms of the mutual recognition agreement (MRA) is 1 January 2010.

Pathway to membership

Step 1: determine eligibility

CPA Ireland members will be eligible to apply for CPA Australia membership provided they:

1. are a member of good standing and not under any investigation for professional conduct infringements
2. hold a university degree recognised by AEI-NOOSR and who has successfully completed: 
   1. the CPA Ireland examinations
   2. the CPA Ireland supervised training program
3. are a member of CPA Ireland and do not a hold a degree, but have successfully completed the CPA Ireland Examinations and have at least 10 years' work experience, at least five years of which has been at a senior level
4. not a member of CPA Ireland by virtue of any other MRA

Step 2: complete application

Complete the application for admission as an ASA under the MRA with CPA Ireland form (see below to download application form). Submit the following with your completed application form:

• 100 points of identification (see application form)
• letter of good standing which can be obtained from CPA Ireland
• certified true copies of university academic awards and transcripts
• if applying for membership with 10 years experience, five years at senior level – provide a workplace testimonial (see application form) from employer/s to confirm position and period of employment. Evidence of five years at a senior level needs included with this documentation
• admission and membership fee (see application form)
• change of name documentation (if applicable)

Step 3: submit application

Send your application to member advisory and information services at CPA Australia.

Step 4: processing of application

Your application will take approximately three to four weeks to process.

If there are any queries regarding the details of your application a CPA Australia staff member will contact you, please ensure you provide an e-mail address with your application.

If your application is successful, an initial e-mail will be sent to you informing you of your success. A welcome pack will follow by mail.

If your application is unsuccessful, a letter will be sent to you outlining the reasons why your application was not successful. Advice will be provided as to how you can meet CPA Australia's membership requirements.

Step 5: attaining the CPA designation

Once you become an Associate member of CPA Australia your obligations are to complete the following within two years.

Ethics and governance

This segment is one of the compulsory subjects of the professional level of the CPA Program. Upon successful completion this segment, you will automatically advance to CPA status.  A CPA certificate will follow by mail and the designatory letters CPA can be used.

Continuing professional development

Once you are a member of CPA Australia your obligations are to undertake CPA Australia's requirements in the following areas:

• CPD (continuing professional development)
• professional conduct
• professional assurance
• professional standards

Completion of CPA Australia's CPD requirements will also satisfy CPA Ireland's CPD requirements. You will be required to report annually to both CPA Ireland and CPA Australia.

Please note this MRA does not include rights for CPA Ireland members to conduct public accounting services, company auditing services or act as a tax agent in Australia.

A separate application for the practicing certificate issued by CPA Australia is required. Any member wishing to apply for a practicing certificate will be required to demonstrate appropriate supervised work experience gained in Australia.

Public practice

Please note the MRA does not include rights for CPA Ireland members to conduct public accounting services, sign audited financial statements or act as a taxation agent in Australia.

If you wish to offer public accounting services in Australia (including book keeping services) you will need to fulfil the minimum enrolment requirements to obtain a Practising Certificate (Public Practice Certificate), which is issued by CPA Australia.

The minimum requirements to obtain a Public Practice Certificate include:

• completion of examinations approved by the CPA Australia Board in the subjects of Australian company law, taxation and audit procedures; (note the CPA Program Foundation Program - Fundamentals of Business Law exam is not a substitute for Australian company law);

• CPA Program Taxation or Advanced Taxation exam;

• Public Practice Program (distance learning program and residential); and
  relevant Australian work experience.

Additional requirements are prescribed by Australian regulators for members wishing to offer taxation, financial planning or insolvency services.