Pathway to CPA Australia membership for Chartered Institute of Management Accountants membership

CPA Australia has a mutual recognition agreement (MRA) with the Chartered Institute of Management Accountants (CIMA) to establish guidelines on how qualified members can gain reciprocal membership.     

Pathway to membership

The following steps demonstrate the pathway for CIMA members to gain CPA or FCPA status of CPA Australia under the conditions of the MRA. Associate CIMA members will be eligible for CPA status, and Fellow CIMA members will be eligible for FCPA status.

Step 1: determine eligibility

You may be eligible for CPA or FCPA status of CPA Australia if you:

• have successfully completed:
  • the CIMA professional qualification
  • the CIMA practical experience requirements
  and
• are a member of good standing and not under any investigation for professional conduct infringements with CIMA

Step 2: complete application

Complete the application form below and submit it with the following:

• 100 points of identification
• admission and membership fee
• a letter of good standing from CIMA that is dated no older than one year prior to application and contains the following information:
  • date joined CIMA
  • date advanced to current member status
  • date current membership is fully paid to
  • confirmation that you are not a member of CIMA by virtue of another mutual recognition agreement
  • confirmation that you are not currently subject to any disciplinary sanctions or investigation and have not been subject to any disciplinary sanctions in the past five years
• change of name documentation (if applicable)

Please ensure you provide an e-mail address with your application.

Step 3: submit application

Send your application to CPA Australia's member advisory and information services (MAIS).

Step 4: processing of application

Your application will take approximately four weeks to process. If there are any queries about your application, a CPA Australia staff member will contact you.

If your application is successful, an 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. We will provide advice about how you can meet CPA Australia's membership requirements.

Continuing professional development

Once you are an Associate member of CPA Australia you must undertake CPA Australia's requirements in the following areas:

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

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

Public practice

 Please note the MRA does not include rights for CIMA 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.