Past exam papers
Questions and answers from past exams are not released or available for viewing, due to the secure nature of the exams and the process adopted by CPA Australia in establishing passing standards.
Frequent changes in the content of the segment study guides and changes to legislation and accounting standards can also mean that past papers may not be appropriate guides to current exams.
Self-assessment test questions and answers are available on My Online Learning for most segments. These questions provide an opportunity to review the segment content, and are of a similar format, presentation and style to the types of questions that are posed in the exams.
For compulsory segments, a revision kit containing practice questions and answers, revision skills and exam techniques can be purchased to help prepare you for exams. See additional learning support for further information.
Tips for exams
Use the reading time to familiarise yourself with the exam instructions and the structure of the exam paper. Also identify relevant reference material. During reading time, you are not permitted to mark the exam question booklet, multiple-choice answer sheet or any other materials, including by writing on, folding or tagging. The use of calculators is also not permitted either before or during reading time.
At the commencement of writing time, complete the candidate identification details section on the exam question booklet and the multiple-choice answer sheet. Fill in all details and also sign the exam security declaration on the front cover of the exam question booklet. Incomplete details may delay the release of your results.
Watch your time carefully. If the paper contains a section A and a section B, it is recommended that you follow the suggested time allocations for each section.
Assess each question carefully. Attempt the shorter or easier questions quickly to allow more time to answer the more challenging questions. For written-response questions, you can use the number of marks allocated to each question as a guide to the appropriate length of your response, and how much time to allocate to it.
Attempt every question; marks are not deducted for incorrect answers.
Read each question carefully and attempt to determine the answer before you read the multiple-choice answers provided – referring to these first may confuse you. Underline or circle important terms and dates in the question to ensure that you focus on exactly what is being asked.
If you experience difficulty in answering a question, mark a possible answer, mark the question to return to later, then move on. Aim to have 10 minutes left at the end of the exam to review such questions.
Don't waste time double-checking reference materials to confirm answers you are confident about – generally, candidates should be able to complete two-thirds of all questions without checking reference materials.
It is dangerous to refer to out-of-date materials. Your reference materials should be current editions.
Mark your answers to multiple-choice questions on the answer sheet provided. You may write notes and answers to multiple-choice questions in the exam question booklet, but you must transfer your answers to the multiple-choice answer sheet. Only answers that have been marked on the pre-printed answer sheet will be assessed.
Mark your answers on the multiple-choice answer sheet progressively during the course of the exam. Do not wait to record all your answers on the answer sheet in the last few minutes. You may run out of time; and extra time to complete the multiple-choice answer sheet cannot be provided.
Read each written-response question carefully to gain a clear understanding of what is expected in your answer. The question will include an instruction word which tells you what you have to do, such as “discuss” or “list”. In answering the questions, use a logical structure and be sure to answer the question that has been asked. Consider the issues involved, apply them to the facts of the case, and arrive at a conclusion.