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Institute of Chartered Accountants Scotland (ICAS)
Content Summary
Pathway to CPA membership
The following steps demonstrate the pathway to CPA membership for full members of the ICAS.
Step 1: Determine your eligibility
You may be eligible to apply for CPA Australia membership if you:
- are a current member of good standing with ICAS and not under any investigation for professional conduct infringements
- did not gain entry to ICAS membership through another mutual recognition agreement (MRA), any other similar pathway agreements or any special member pathway
- have successfully completed all ICAS exams
- have maintained full membership with ICAS for a minimum of five consecutive years.
Step 2: Apply
Complete our online application and submit with the required documentation, including your application and membership fee.
In your application, nominate the Institute of Chartered Accountants Scotland (ICAS) as the professional body with whom you studied and hold membership.
Step 3: Verification and outcome of your application
Your application will take approximately 10 to 15 working days to verify. We will send you an email advising you of your assessment outcome.
Membership pathways FAQ
Have questions about membership pathways and arrangements? Find answers here.
Discover more
Information sessions recorded webinar
Watch this recorded information session with our on demand event to learn all about the CPA Program and the support we offer
- Personal and career development

Subjects and course guide
The CPA Program is made up of four compulsory subjects and two electives
- Personal and career development
Information sessions Mandarin recorded webinar
Watch this Mandarin webinar to discover how becoming a CPA will advance your career
- Personal and career development
Certified General Accountants Canada (CGA–Canada)
CPA Australia has a Mutual Recognition Agreement (MRA) with CGA-Canada
- Personal and career development
CFA Institute
Leverage your CFA expertise to accelerate your journey to becoming a CPA.
- Personal and career development
Advance to FCPA status
If you are a highly experienced CPA, you can become a Fellow Certified Practising Accountant (FCPA)
- Personal and career development
