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Formal review

Once you have received your verified membership assessment outcome, you may wish to request a formal review of the decision. Every care has been taken to ensure your outcome is correct. However, if you feel your outcome is unreasonable, or has not taken all your recognised studies into consideration, you may apply for a review. Simply apply to have the option to submit a review.

Online Learning

Before you consider applying for a formal review of your outcome, there are a number of factors to consider. Please review these frequently asked questions to ensure you have all the information you need.


I now have other/recently completed studies – can you consider them?

Yes. If you have not previously provided this information, please update your application. This is not considered as a review.

Why is my outcome different to my colleague?

Membership application outcomes consider all of the information provided by each applicant, including multiple qualifications, study and membership with professional bodies and so on. Sometimes applicants compare outcomes without realising that subjects with the same name may contain different content and even the same educational program will change over time. Our assessment outcomes reflect the information provided by each individual applicant.

How are Foundation exam exemptions granted?

Foundation exam exemptions are granted when you have successfully completed studies at a degree level that match our competency requirements for entry to the CPA Program. Your individual choice of subjects studied within your degree will determine your personal exemptions. The content of the subjects studied is what is matched to our competency requirements.

Why are Tax and Audit electives compulsory for me?

Tax and audit competency areas are assessed as part of your membership application. This determines whether Tax and Audit are elective or compulsory subjects in your CPA Program. If you have previously completed recognised studies in both tax and audit this would mean that your CPA program would consist of four compulsories and two electives. If you have not completed recognised studies in both tax and audit, your CPA program will consist of six compulsory subjects including Tax and Audit.

Why are matching subjects not recognised?

Subject names within your degree can be similar across many universities, degrees and the Foundation exams. The name of the subject is not a competency consideration. The content of the subject defines the breadth and depth of knowledge you have attained.

Why was my degree not recognised?

A degree recognised by CPA Australia must be at least equivalent to Australian bachelor degree level. To determine whether your qualification is comparable to an Australian degree, CPA Australia uses standards issued by the Australian Government Department of Education and other international benchmarks. 

Please be aware that although some international qualifications are called Bachelor or Master degrees, they do not always meet CPA Australia’s standards, as higher education frameworks vary significantly around the world.

You can check our accredited course search for some of the undergraduate qualifications that are recognised as degrees. 

Why did I not receive any CPA Program exemptions?

CPA Program exemptions are rare as they are based upon post-graduate level studies where the completed subject matches the content and depth of CPA Program subjects. Study completed over ten years ago cannot be considered for CPA Program exemptions. If a post-graduate subject did not require a prerequisite to study at your university, it is unlikely to be considered for an exemption. Relevant PhD thesis can be considered.

Can my work experience be considered for exemptions?

Exemptions from Foundation exams and CPA Program subjects are based on formal study only. Prior work experience is considered towards Your Experience.

Is there a cost to apply for a review?

Yes. You will need to pay a fee when you apply for a review, and will gain the benefit of having a different senior assessor to review your application. If the review proves that there has indeed been an error on our behalf, we will refund the fee.