With a focus on both domestic and global business issues, today’s CPA Program provides the technical expertise today, to create the strategic business leaders of tomorrow. CPA Program is now more accessible to more people and offers a truly global accounting designation for strategic thinkers.
Offering exceptionally high standards and quality - recognised by ISO 9001 certification - today's CPA Program is a rigorous and integrated education and experience program.
CPA Australia responds strongly to employer demands by providing you with skills that deliver value. Rather than simply providing CPAs with a technical focus, CPA Program equips you with an understanding of the dynamic issues facing organisations in a global marketplace.
CPA Program comprises 14 education segments, made up of a foundation level and a professional level, and a fully integrated practical experience requirement. Your entry point into CPA Program will be determined by an individual assessment of your prior education and experience. Find your entry point by viewing the CPA Program pathways diagram from the right menu.
New applicants are required to complete an online application for membership entry pathway assessment.
The foundation level
The foundation level represents the first eight segments and provides you with the stable base of knowledge of accounting principles and practice that underpin the financial dimension of an organisation – measurement and recording of financial transactions, financial decision making, financial reporting, controls and assurance. The completion of an accredited or recognised degree, such as an accounting degree, will often meet all the requirements of the foundation level and allow you to commence at the professional level.
From 2010 a series of foundation level exams will also be available through CPA Australia. These exams are designed to assess technical knowledge gained through work experience or study, for example:
- graduates of non-accounting disciplines, who have one or more gaps in their coverage of core knowledge requirements
- candidates with significant work experience in accounting, with no formal accounting qualifications
Once a candidate has achieved, or can demonstrate competence against, the core knowledge requirements of the foundation level they can join CPA Australia as an Associate member and commence the professional level.
The professional level
The professional level is made up of six post-graduate education segments and builds on this strong foundation with higher level analysis, judgment, decision making and reporting and focuses on areas that ensure a CPA is valued by any employer – ethics, governance, leadership and strategy. The syllabus for professional level education segments has been developed in response to employer feedback and the content is globally relevant with international case studies.
The practical experience requirement, undertaken concurrently with the education component of the professional level, actively develops your technical, business, personal effectiveness and leadership skills to make sure that you are a well-rounded, work ready business professional.
For members who have already commenced their CPA Program studies, please note that up to Semester 2 2009, the CPA Program professional level was commonly referred to as the CPA Program.
The practical experience requirement
The practical experience requirement requires you to complete at least three years supervised, relevant work experience and covers technical accounting skills, broad business skills, leadership skills and personal effectiveness skills to further develop your ability to consistently demonstrate the breadth of knowledge gained through the foundation and professional levels.
The practical experience requirement is designed to align with professional level of CPA Program and actively develop your skills to make sure that you are a well-rounded, work-ready professional accountant.
The professional level, including the practical experience requirement, must be completed within a six-year period. In order to advance to CPA status Associate members must hold a degree or other eligible higher education award.
