Exemptions

Content Summary

Exemptions into the CPA Program

Members who have completed previous studies equivalent to our CPA Program subjects may be eligible for exemptions.

Exemptions into your CPA Program studies may be granted at any time based on studies that are equivalent in content and depth, except for Global Strategy and Leadership.

CPA Australia will recognise and exempt up to a maximum of three CPA Program subjects and deems the ‘knowledge currency’ of subjects to be valid for a period of 10 years. This is in accordance with best practice standards for recognition of prior learning. For prior learning to be considered, it will need to be postgraduate tertiary education or an equivalent professional qualification, completed within 10 years of the application.

Exemptions are assessed individually and will be provided at the time of your membership application, or if you update us of new learning to claim. Some recognised exemptions are included below.

Exemptions in elective subjects are only available if you have met CPA Australia's educational requirements for the knowledge areas of taxation and auditing before starting the CPA Program.

CPA Australia accredited studies and those completed below Australian postgraduate level can't be used as exemptions from the CPA Program.

You may also gain recognition of prior work experience toward the practical experience requirement.

Credits for your postgraduate degree

Many higher education providers offer credits into their postgraduate degrees to members who have completed the CPA Program.