The table below sets out information on the core knowledge areas and the corresponding foundation level exams offered by CPA Australia.
Should the assessment process determine that potential candidates have outstanding core knowledge areas, they have the option of completing the corresponding foundation level exams to demonstrate their technical skill and knowledge.
Alternatively applicants can choose to complete these core knowledge areas through a higher education provider.
| Core knowledge requirements | Foundation level exams |
| Information Systems Design and Development |
IT and Business Process |
| Economics Quantitative Methods |
Economics and Markets |
| Accounting Systems and Processes |
Foundations of Accounting |
| Commercial Law Company Law |
Fundamentals of Business Law |
| Finance | Business Finance |
| Financial Accounting | Financial Accounting and Reporting |
| Management Accounting | Management Accounting |
| Accounting Theory | Accounting Concepts and Principles |
*Auditing and Taxation law can be completed as part of CPA Program professional level if not satisfied previously.