Members who wish to provide part-time services only and do not plan to earn more than $25 000 gross fees per annum from the provision of public accounting services in Australia can apply for a Limited Practice Certificate.

Successful completion of the CPA 202 Limited Practice Certificate distance learning program is required to be eligible to apply for a Limited Practice Certificate unless:

• a member currently holds a Public Practice Certificate and wishes to transfer to a Limited Practice Certificate
• a member has completed the distance learning component of the Public Practice Program within the last five years

To be eligible to enrol in the CPA 202 Limited Practice Certificate distance learning program, members must be of CPA or FCPA status and have successfully completed the Taxation segment of the CPA Program. Members who have not completed the Taxation segment may enrol in this segment and CPA 202 Limited Practice Certificate in the same semester.

Members who are currently earning less than $25 000 per annum from the provision of public accounting services in Australia but who intend to earn more than $25 000 in future should complete the Public Practice Program.

Members who are of CPA or FCPA status and who do not plan to earn more that $7500 gross fees per annum from the provision of public accounting services do not need to obtain a Public Practice Certificate or a Limited Practice Certificate. However, these members must hold professional indemnity insurance.