Professional level enrolment rules and regulations

Candidates with a CPA Program professional level commencement date of Semester 1 2010 onwards

The regulations below apply to candidates who commenced the CPA Program professional level from semester 1, 2010.

1. Enrolment in the CPA Program professional level commences the first time a candidate enrols in a segment or segments. Enrolments can be completed online via Manage your CPA Program or by submitting an enrolment form.
2. To complete the CPA Program, candidates must pass CPA Program professional level exams in six segments (four compulsory and two electives) plus meet the practical experience requirement. The compulsory segments are:
   • Ethics and Governance
   • Financial Reporting
   • Strategic Management Accounting
   • Global Strategy and Leadership
3. Candidates can enrol in any available CPA Program professional level segment in their first enrolment, excluding the capstone segment, Global Strategy and Leadership. To enrol in Global Strategy and Leadership, candidates must have successfully completed all other compulsory segments of the CPA Program.
4. Enrolments in the CPA Program require a completed and signed enrolment application to be lodged online or via mail / fax with the prescribed fee with CPA Australia by the advertised final closing date for enrolments. For further information read Professional level fees and important dates.
5. If the prescribed fee is not enclosed with the signed enrolment application the enrolment cannot be accepted. This may mean the enrolment will not be available until the following semester.
6. Enrolments will be accepted by CPA Australia until the advertised closing dates. Late enrolments will not be accepted by CPA Australia. For further information read Professional level fees and important dates.
7. Candidates enrolling for the purpose of advancement to CPA status or for continuing professional development (CPD) purposes will be automatically enrolled in the professional level exam for that semester. Segment enrolments for reference purposes will not be enrolled in the exam.
8. Non-members of CPA Australia are not permitted to enrol in the CPA Program professional level. Enrollees must be of Associate or CPA status with current membership and must maintain membership whilst enrolled in a professional level segment of the CPA Program.
9. The maximum period for completion of the CPA Program professional level is six years (12 semesters) for candidates commencing from 2007.
10. Members joining CPA Australia from 1 July 2007 onwards will have six years in which to complete the CPA Program professional level and practical experience requirement and apply to advance to CPA status. Members who joined CPA Australia between 1 January 2004 and 30 June 2007 will have eight years to complete the CPA Program and apply to advance to CPA status.
11. It is recommended that candidates who are working full-time limit their enrolment to one segment per semester. Candidates may enrol in up to three segments per semester.
12. Candidates admitted without undergraduate taxation and / or auditing qualifications must complete Advanced Taxation (or local taxation variant) and / or Advanced Audit and Assurance in the CPA Program professional level in place of electives.
13. A maximum of two exemptions in elective segments only will be offered to candidates who satisfy the requirements outlined in the exemptions policy. Applications must be forwarded with your CPA Program professional level enrolment application to GPO Box 2820, Melbourne, Victoria, 3001. If you are based in Asia, please forward documentation to your local office.
14. Changes to enrolment in professional level segment(s) will not be accepted after the advertised early bird closing date for enrolment.
15. Candidates are not permitted to withdraw from the CPA Program professional level within two semesters of their initial enrolment. 
16.  Cancellation of enrolment in the professional level segment(s) will be accepted up to the advertised closing date for cancellation, but refunds for enrolments will not be issued by CPA Australia after the advertised early bird closing date for enrolment.
17. If a candidate fails a professional level exam, does not attend a professional level exam or is not granted a professional level exam deferral by CPA Australia, the candidate must re-enrol and pay the prescribed fee to continue with that professional level segment. No refund will apply. For further information read the CPA Program Guide.
18. A professional level exam deferral fee will be payable for all deferral applications received by CPA Australia. For further information read Changing your professional level exam arrangements.
19. Exam deferral is to the next semester only.
20. Any additional reference material required for each professional level segment, such as relevant legislation, is outlined in the introductory section of the professional level segment study materials. Relevant legislation can be obtained from sources such as CCH or Butterworths and is not supplied as part of the study guide material.
21. Candidates must have access to relevant accounting and auditing standards and professional statements. Access is available via the standard setters’ websites or the CPA Australia website. It will be necessary to print the relevant sections for exam purposes. 
22. All candidates must have access to the internet and a valid email address for the purposes of receiving updated information throughout the semester and to access study materials. It is the candidate’s responsibility to provide current personal information to CPA Australia including name, mailing address, email address and contact numbers at all times. If this is not provided or kept up to date, study materials may be sent to an incorrect address and candidates may be charged a re-issue fee; and candidates may not receive critical information relating to their enrolment in the CPA Program professional level.
23. If members intend to enrol in CPA Australia's public practice distance learning program, the CPA Program professional level Advanced Taxation segment must be completed as a prerequisite. Alternatively, the CPA Program Advanced Taxation segment can be studied concurrently with the public practice distance learning program. This requirement does not apply to members in New Zealand or members overseas who do not wish to obtain a public practice certificate to offer public accounting services in Australia. You must be a CPA to enrol in the public practice distance learning program.
24. All candidates are bound by the terms and conditions as detailed on the application guide and in the CPA Program Guide.
25. All closing dates are at midnight Australian Eastern Standard Time or Australian Eastern Daylight Time.

Candidates with a CPA Program commencement date of 2004 to Semester 2 2009

The regulations below apply to candidates who commenced the CPA Program from 2004 to semester 2, 2009.

1. Enrolment in the CPA Program commences the first time a candidate enrols in a segment or segments. Enrolments can be completed online via Manage your CPA Program or by submitting an enrolment form.
2. For information on the structure of the CPA Program, prerequisites and the exams you must pass in order to complete the CPA Program, please take the following steps:
   • for information on the CPA Program structure, go to the Professional level structure page, navigate to related pages and select the structure information relevant to your CPA Program start date
   • for information on enrolment regulations, navigate to the related pages section at the top of Professional level enrolment rules and regulations and select the enrolment regulations relevant to your CPA Program start date.
3. Candidates can enrol in any segment of the CPA Program, except for Business Strategy and Leadership / Global Strategy and Leadership, as their first segment. To enrol in Business Strategy and Leadership / Global Strategy and Leadership, candidates must have successfully completed all other compulsory segments of the CPA Program.
4. Enrolments in the CPA Program require a completed and signed enrolment application to be lodged online or via mail / fax with the prescribed fee with CPA Australia by the advertised final closing date for enrolments. For further information read Professional level fees and important dates.
5. If the prescribed fee is not enclosed with the signed enrolment application the enrolment cannot be accepted. This may mean the enrolment will not be available until the following semester.
6. Enrolments will be accepted by CPA Australia until the advertised closing dates. Late enrolments will not be accepted by CPA Australia. For further information read Professional level fees and important dates.
7. Candidates enrolling for the purpose of advancement to CPA status or for continuing professional development (CPD) purposes will be automatically enrolled in the exam for that semester. Segment enrolments for reference purposes will not be enrolled in the exam. For further information read the CPA Program Guide.
8. Enrolees must be of Associate or CPA status with current membership and must maintain membership whilst enrolled in a professional level segment of the CPA Program. Failure to maintain current membership will result in the loss of access to all member online facilities including the website, Members' Handbook, My Online Learning resources and Manage your CPA Program applications - significantly impacting exam preparation.
9. The maximum period for completion of the CPA Program is six years (12 semesters) for candidates commencing from 2007. Candidates who commenced from semester 1, 2004 up to and including semester 2, 2006 have five years (10 semesters) in which to complete the CPA Program.
10. It is recommended that candidates who are working full-time limit their enrolment to one segment per semester. Candidates may enrol in up to three segments per semester.
11. Changes to segment enrolment(s) will not be accepted after the advertised early bird closing date for enrolment.
12. Candidates are not permitted to withdraw from the CPA Program within two semesters of their initial enrolment.
13. Cancellation of segment enrolment(s) will be accepted up to the closing date for cancellation, but refunds for enrolments will not be issued by CPA Australia after the advertised early bird closing date for enrolment.
14. If a candidate fails a segment exam, does not attend a segment exam or is not granted an exam deferral by CPA Australia, the candidate must re-enrol and pay the prescribed fee to continue with that segment. No refund will apply. For further information read the CPA Program Guide.
15. An exam deferral fee will be payable for all deferral applications received by CPA Australia. For further information read Changing your professional level exam arrangements.
16. Exam deferral is to the next semester only.
17. Any additional reference material required for each segment, such as relevant legislation, is outlined in the introductory section of the segment study materials. Relevant legislation can be obtained from sources such as CCH or Butterworths and is not supplied as part of the study guide material.
18. Candidates must have access to relevant accounting and auditing standards and professional statements. Access is available via the standard setters’ websites or the CPA Australia website. It will be necessary to print the relevant sections for exam purposes.
19. All candidates must have access to the internet and a valid email address for the purposes of receiving updated information throughout the semester and to access study materials. It is the candidate’s responsibility to provide current personal information to CPA Australia including name, mailing address, email address and contact numbers at all times. If this is not provided or kept up to date, study materials may be sent to an incorrect address and candidates may be charged a re-issue fee; and candidates may not receive critical information relating to their enrolment in the CPA Program professional level.
20. If members intend to enrol in CPA Australia's public practice distance learning program, the CPA Program Taxation segment must be completed as a prerequisite. Alternatively, the CPA Program Taxation segment can be studied concurrently with the public practice distance learning program. From semester 1, 2010, the Taxation segment will be called Advanced Taxation. This requirement does not apply to members in New Zealand or members overseas who do not wish to obtain a public practice certificate to offer public accounting services in Australia. You must be a CPA to enrol in the public practice distance learning program.
21. All candidates are bound by the terms and conditions as detailed on the application guide and in the CPA Program Guide.
22. Candidates admitted without undergraduate taxation and / or auditing qualifications must complete the Taxation and / or Assurance Services and Auditing segment(s) in the CPA Program in place of electives. From semester 1, 2010, these segments will be called Advanced Taxation and Advanced Audit and Assurance respectively.
23. A maximum of two exemptions in elective segments only will be offered to candidates who satisfy the requirements outlined in the exemptions policy. For further information read CPA Program and other study. Applications must be forwarded at the time of completing your Membership Entry Pathways Assessment or with your CPA Program enrolment application to GPO Box 2820, Melbourne, Victoria, 3001. If you are based in Asia, please forward documentation to your local office.
24. Candidates must complete the CPA Program and the practical experience requirements to advance to CPA status. Time frames for advancement are dependent on the date members were admitted to Associate membership of CPA Australia Ltd. For further information read the CPA Program Guide.
25. All closing dates are at midnight Australian Eastern Standard Time or Australian Eastern Daylight Time.

Privacy statement

CPA Australia Ltd ('CPA Australia') is committed to protecting the privacy and security of your personal information.

The personal information you provide may be used by CPA Australia to:

• process your application for membership with CPA Australia
• record your membership details and profile information
• manage your membership of CPA Australia
• ensure you comply as a member with CPA Australia's Constitution and By-Laws
• conduct market research in order to identify and analyse the ongoing needs of CPA Australia members
• provide you with access to and information about a range of current and future membership benefits including Member Benefits+
• enrol you in the CPA Program
• administer the CPA Program, enrolment(s), exam(s)
• customise future service offerings, such as exams for the CPA Program
• compile an employer-requested list for your employer of those persons in their employment undertaking the CPA Program and/or their member status
• provide your CPA Program results to your employer, where your employer subsidises some or all of your CPA Program fees
• notify you about CPA Australia events and professional development and associated events
• arrange study group contact if required
• aggregate and use for internal review to analyse trends and statistics

Failure to complete the Application Form correctly may delay or render CPA Australia unable to process your application.

CPA Australia may disclose the personal information you provide to:

• CPA Program providers
• your employer for the purposes specified in this Privacy Statement 
• Member Benefits+ partners so that they may contact you about their products and services. For a full list of Member Benefits+ partners, see Member benefits
• external service providers to whom we have contracted out functions such as printers, mailing houses and IT companies and marketing and communications agencies
• universities and other education providers, professional and regulatory bodies, Governmental Departments e.g. the Department of Immigration and Citizenship, Australian Education International - National Office for Overseas Skills Recognition and Department of Education, Employment and Workplace Relations

The personal information you provide will be treated by CPA Australia in the following ways:

• your personal information may be transferred or stored outside the country where the personal information was collected for the purposes stated above
• you have the right to access or correct any personal information which CPA Australia holds about you (subject to any applicable legal exceptions) and can do this via the ‘Update your profile’ service. You can use this service to opt out of receiving further communications from CPA Australia. For information on CPA Australia’s privacy policy, visit cpaaustralia.com.au.

CPA Australia processes membership and other payments using EFTPOS and online technologies. All transactions processed by CPA Australia meet industry security standards to ensure member details and payments are protected. For further information about our security procedures and payment processes, contact +61 3 9606 9606.