Subjects and course guide

Exemptions

If you've received an exemption due to previous study, we have recognised you'll be able to skip some subjects. If you haven't received an exemption you'll need to complete all four compulsory subjects and two electives.

Find out more about exemptions

Taxation study options

We now offer a choice of two taxation subjects so you can choose the subject that's most useful in advancing your career.

Read about the taxation study options

Electives

If you’ve already completed recognised studies in tax and auditing, you’re free to choose any elective.

If you haven’t completed recognised studies in tax, and tax is a compulsory subject in your CPA program, you must sit Australia Taxation, Australia Taxation - Advanced, or a local variant available in Singapore, Malaysia, Hong Kong and New Zealand.

If you haven’t completed recognised studies in audit, and audit is a compulsory subject in your CPA program, you must sit Advanced Audit and Assurance.

You can select two electives from the following.

Financial planning study

Scholarships

CPA Australia provides scholarships and subsidies to assist members in need to complete the CPA Program.