Admission to membership of CPA Australia requires a recognised tertiary qualification from an AEI-NOOSR recognised degree granting university.

If you have a recognised Bachelor degree in any discipline and completed the examinations or professional programs of the following accounting bodies, you may receive a successful assessment for immigration purposes:

• The Association of Chartered Certified Accountants, UK (ACCA)
• The Chartered Institute of Management Accountants, UK (CIMA)
• The Chartered Institute of Public Finance and Accountancy, UK (CIPFA)
• The Institute of Chartered Accountants India (ICAI)
• Canadian Institute of Chartered Accountants
• The Institute of Chartered Accountants England and Wales
• The Institute of Chartered Accountants in Ireland
• The Institute of Chartered Accountants in Scotland
• The South African Institute of Chartered Accountants (SAICA)
• le Conseil Supérieur de l'Ordre des Experts-Comptables (France)
• Hong Kong Institute of Certified Public Accountants (previously known as Hong Kong Society of Accountants)
• American Institute of CPAs

ACCA and CIMA qualified accountants who do not have an undergraduate degree are offered several options for meeting the requirements for admission to Associate (entry level) membership of CPA Australia. However, for the purpose of migration applications, these accountants are advised to apply to either the Institute of Chartered Accountants in Australia (ICAA) or the National Institute of Accountants (NIA).

For further information about options for non-graduate ACCA and CIMA members contact the qualifications assessment team.

Mutual recognition agreements

Mutual recognition may apply to applicants with the qualifications described above who are also members (by examination) of the Hong Kong Institute of Certified Public Accountants (previously known as HKSA), Institute of CPA Singapore or the American Institute of CPAs.

Applicants may be eligible for admission to membership with full CPA status.

The following information describes some of the conditions which apply to mutual recognition but is intended for guidance only. Specific advice is subject to formal, individual assessment of qualifications.

American Institute of CPAs - applicants must have:

• a Bachelor degree from an recognised institution with a concentration in Accounting
• passed all papers in the US Uniform exams
• three years of mentored or supervised relevant accounting work experience in the USA
• membership in good standing of AICPA and / or a US State Board of Accountants

Hong Kong Institute of Certified Public Accountants (applicable only to graduates of the QP) - applicants must have:

• a Bachelor degree assessed as comparable to an Australian Bachelor degree
• passed all HKICPA QP papers
• three years of mentored or supervised relevant accounting work experience
• membership in good standing with HKICPA
• completed accredited university subjects in Australian Tax and Company Law

Note: the terms of the MRA allow appropriately qualified members of HKICPA to be admitted to membership with CPA Australia's Hong Kong Divisional office with tertiary studies in local tax and company law. If these members subsequently emigrate to Australia, Australian variants must be successfully completed within two years of arrival in Australia.

Institute of CPA Singapore (admitted to CPA Australia at CPA status subject to satisfying the relevant mentored work experience program recognised by CPA Australia) - applicants must have:

• a Bachelor degree delivered and examined in English assessed as comparable to an Australian Bachelor degree.
• fulfil CPA Australia's core competency requirement equivalent to an accredited degree
• fulfil all CPA Australia's admission criteria
• completed the ICPAS Professional Program

For further information about CPA Australia's MRA visit the International recognition section of the website.