Formal review

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

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

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 exemptions. The content of the subjects studied is what we use to match to our competency requirements.

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’ve previously completed recognised studies in both Tax and Audit, then your CPA Program would consist of four compulsory and two elective subjects. If you haven’t completed recognised studies in both Tax and Audit, your CPA Program will consist of six compulsory subjects, including Tax and Audit.

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 depth and breadth of knowledge you have attained.

We recognise degrees that are at least equivalent to Australian bachelor’s degree level. To determine if your qualification is comparable to an Australian degree, we use standards issued by the Australian government and other international benchmarks.

Please be aware that although some international qualifications are called bachelor's or master's 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.

CPA Program exemptions are rare as they’re based on postgraduate level studies where the completed subject matches the content and depth of CPA Program subjects. Study completed more than ten years ago can’t be considered for CPA Program exemptions. If a postgraduate subject didn’t require a prerequisite to study at your university, it’s unlikely to be considered for an exemption. A relevant PhD thesis can be considered.

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

Yes. You’ll need to pay a fee when you apply for a review, and a different senior assessor will review your application. If the review proves that we have made an error, we’ll refund the fee.