The professional level builds on the knowledge gained through the foundation level, or equivalent study, to further develop critical analysis, judgement, decision-making and reporting skills while retaining a strong emphasis on ethics, governance, leadership and strategy.
CPA Program professional level is made up of six postgraduate education segments as well as the practical experience requirement.
There are four compulsory segments:
Plus two electives must be chosen out of four:
* Candidates who have not completed studies in auditing and / or taxation at undergraduate level must complete these segments as part of the CPA Program in order to advance to CPA status.
Local taxation courses will become available for candidates in major markets outside Australia as an alternative to studying Australian taxation. This will benefit those candidates who wish to work in other jurisdictions and who may not require a detailed knowledge of Australian taxation law.