Credit arrangements for CPA Program graduates
If you have completed the CPA Program, you may be eligible to obtain credits into various postgraduate degrees. To find out which degrees are eligible, go to postgraduate courses and contact the relevant higher education provider for an assessment.
All credit arrangements are subject to change and should be confirmed with the education provider.
Some restrictions may apply, depending on CPA Program segments undertaken or the completion date of the program.
CPA Program professional level exemptions
A maximum of two professional level exemptions may be granted on the basis of equivalent prior learning.
Only elective segments available in the current professional level of CPA Program are considered:
- advanced audit and assurance
- advanced taxation
- contemporary business issues
- financial risk management
No exemptions will be granted for the compulsory professional level segments.
Please note that these exemptions are only available to candidates who met CPA Australia’s educational requirements for the core knowledge areas of taxation and auditing prior to the commencement of the professional level.
Exemptions for elective segments will be granted for prior learning assessed as being of equivalent content and depth. Prior learning can be postgraduate tertiary education or equivalent professional qualifications.
Courses and subjects accredited by CPA Australia for exemption at the foundation level (including the taxation and auditing core knowledge areas) are not eligible for exemption in the professional level. You can search for an accredited course on the CPA Australia website.
Supporting documents sent in with your membership entry pathway assessment form will be assessed against our elective professional level segments and your assessment result will state if you are eligible for any exemptions.
Candidates may also gain recognition of prior work experience towards toward the practical experience requirement.
Tax Institute of Australia
Successful completion of Foundation Tax meets CPA Australia’s academic requirement for the taxation law core knowledge area.
Successful completion of Applied Tax may be eligible for an exemption in the advanced taxation segment of the CPA Program professional level.
Taxation Institute of Hong Kong
CPA Australia has signed a memorandum of understanding (MoU) with the Taxation Institute of Hong Kong (TIHK).
The MoU enables candidates who have completed Paper 1 (Hong Kong Tax) of the Certified Tax Adviser (CTA) Qualifying Examination conducted by the TIHK to receive an exemption in the Advanced Taxation elective segment of the CPA Program professional level. The term of the MoU is for two years, commencing 6 December 2010.
The MoU recognises the successful completion of Paper 1 of the CTA examination within a period of two years prior to a candidate’s commencement of the CPA Program professional level.
CPA Australia members who commenced the CPA Program prior to 6 December 2010 can obtain the exemption by completing the CTA examination while undertaking the CPA Program.
To apply for an exemption, a candidate is required to submit the original or a certified copy of the official transcript from the TIHK showing a pass in Paper 1 of the CTA examination along with a membership entry pathway assessment application.
Details of the CTA examination can be found on the TIHK website. Read our FAQs for additional information.
For further questions about the exemption arrangement, please contact the Hong Kong office on +852 2891 3312.
