Our goal is to deliver a CPA Program that equips every individual member with the skills and knowledge for the career that they want.

Up until recently, taxation study in the CPA Program took a one-size-fits-all approach – but we know that you have your own personal career goals and need to be able to choose the subjects that help you achieve them.

So, we’ve reconsidered the taxation study available in the CPA Program and are pleased to announce that you now have a choice of taxation subjects:

Your situation Your choice

If you need to complete taxation study to become a CPA

Choose Australia Taxation or your local variant.

If you want to go one step further to enhance your taxation studies or pursue a career in taxation in Australia

Choose Australia Taxation – Advanced

This subject was formerly known as Advanced Taxation. We’ve updated the name to reflect the Australian centricity of the subject. There is no change to the learning outcomes or examination of the subject.

If you intend to obtain a CPA Australia Public Practice Certificate

Choose either subject. 

Completion of either Australia Taxation or Australia Taxation – Advanced will be accepted in an application for a public practice certificate.             

You can study one, or study both, the choice is yours. And here’s some information to help you decide what’s right for you:

Taxation study to become a CPA

All CPAs are expected to be well-rounded professionals, and this subject is designed to equip you with the level of taxation competency expected of a CPA.

If you are required to complete taxation study as a compulsory subject in the CPA Program, then we recommend you complete Australia Taxation or the local variant available for members in Malaysia, Singapore or New Zealand.

When you log into My CPA Program, you’ll see Australia Taxation listed as a compulsory subject as well as information on how to select a local variant, if appropriate.

Taxation study for a taxation career in Australia

If your intention is to pursue a career in the field of taxation in Australia, then Australia Taxation – Advanced would be an appropriate choice. This subject meets the requirements of an advanced unit of taxation study when registering as a Tax Agent with the Tax Practitioners Board (TPB) in Australia.

If this is your chosen career path, we strongly recommend you first visit the TPB website to make sure you understand the full qualification and experience requirements.

This subject is available for completion within the CPA Program. However, as we strongly recommend members have pre-requisite knowledge in Australian taxation, you’ll need to contact us to talk through your circumstances. If appropriate, we can enrol you over the phone.

You may also complete Australia Taxation – Advanced outside of the CPA Program after you’ve advanced to CPA status.

Taxation study to obtain a CPA Australia Public Practice Certificate

To provide public accounting services into Australia or New Zealand, earning more than $10,000 gross in fees each calendar year, you must hold a public practice certificate. This requirement applies to all members, no matter where in the world you are located.

Completion of Australia Taxation or Australia Taxation – Advanced are accepted in application for a public practice certificate. Explore the full requirements to apply.

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FAQs

Why can’t I enrol myself into Australia Taxation – Advanced?

This subject is available in the CPA Program. However, as we strongly recommend members have pre-requisite knowledge in Australian taxation, you’ll need to contact us to talk through your circumstances. If appropriate, we can enrol you over the phone.

What are my taxation study options if I’m based outside Australia?

Members in Singapore, Malaysia and New Zealand may choose local taxation variations, and you’ll see these listed in My CPA Program.

If you reside outside of Australia, you may still enrol in Australia Taxation. This subject does not require any prior knowledge of taxation in the Australian jurisdiction.

In the semesters ahead we will continue to explore adding more taxation study options from other taxation jurisdictions.

Is it possible to complete both Australia Taxation and Australia Taxation – Advanced in the CPA Program?

Depending on your circumstances, yes. A notable exception is if you did not complete recognised audit studies in your undergraduate degree. In this case, you’ll be required to complete Advanced Audit and Assurance as a compulsory subject. And this means you’ll only have one elective space free.

What happened to the former subject, Introductory Taxation?

This subject was only temporarily available to support members who were required to complete Advanced Taxation but didn’t have the necessary prior learning in taxation.

If you intended to enrol in Introductory Taxation in Semester 1 2019, you are now recommended to enrol in Australia Taxation or your local variant.

What happened to the former subject, Advanced Taxation?

Advanced Taxation has been renamed Australia Taxation – Advanced. This is so the Australian-centricity of the subject is clear.

The learning outcomes and examination are unchanged. If you need to satisfy an advanced unit of study for an application to become a Registered Taxation Agent, you’re now directed to complete Australia Taxation – Advanced.

If you’ve previously completed Advanced Taxation, it will still appear on your transcript and there is no effect on your progression to becoming a CPA.

If you’ve recently deferred Advanced Taxation and are due to start this subject in S1 2019, you’ll need to decide between Australia Taxation and Australia Taxation – Advanced. Contact us to discuss your options, and retain your Advanced Taxation study materials until further notice.

I’ve already completed Advanced Taxation – what does this mean for me?

Completion of Advanced Taxation has satisfied CPA Australia’s taxation competency area as a requirement to advance to CPA status, so there is no impact on your advancement to CPA status.

Completion of the Advanced Taxation subject will also be accepted in future applications for a CPA Australia Public Practice Certificate.

However, if you completed Advanced Taxation in any semester prior to Semester 2 2018, and you intend to register as a Tax Agent with the Tax Practitioners Board (TPB) in Australia, you will need to complete additional study to meet their requirements.

The Advanced Taxation Supplement online course has been developed to complement the former CPA Program Advanced Taxation subject to contribute to the TPB education requirements.

Enrolments into the Advanced Taxation Supplement are available until 31 December 2018.

What subjects are accepted in an application for a CPA Australia Public Practice Certificate?

Advanced Taxation prior to Semester 1 2019, Australia Taxation and Australia Taxation – Advanced are all accepted in your application for a Public Practice Certificate.