If you are an Associate member you’re ready to enrol in the CPA Program when enrolments are open.
If you are not yet an Associate member, complete an online membership application.
Alternatively, if you have completed a membership application and are eligible to become an Associate member, your next step is to activate your membership.
CPA Program requirements
To complete the CPA Program and become a CPA, you’ll need to satisfy three requirements:
- Successfully complete the CPA Program education component
This typically requires you to successfully complete four core subjects and two electives – unless you received an exemption for prior study when you applied for Associate membership. In which case, you need only complete certain subjects as advised. The CPA Program is available in three approaches, so you can study your way and find the level of support you need to succeed – choose between distance learning, full-time study or a combined master degree.
- Satisfy Your Experience requirement
To satisfy Your Experience you must submit claims for 36 months of experience, and have those claims signed off by a CPA, FCPA or an equivalent full member of an International Federation of Accountants (IFAC) member body and then verified by CPA Australia. That experience can be gained before, during or after you’ve completed the education component.
- Hold a recognised degree
All CPAs must hold a degree-level qualification from a recognised education provider. If you didn’t advise us of your degree when you applied for membership, contact us.
The CPA Program education component comprises four compulsory subjects:
And, two electives selected from:
Note: We've recently updated our taxation study options in the CPA Program to give you greater choice.
Unless you have received an exemption as a result of earlier recognised study, you will be required to complete all four compulsory subjects and two electives.
If you have already completed recognised studies in tax and auditing, you may choose any elective, otherwise you must select Advanced Taxation, or the local taxation variant, and Advanced Audit and Assurance.
The exams for Australia Taxation – Advanced, Financial Planning Fundamentals, Superannuation and Retirement Planning, and Investment Strategies will be held on two fixed dates in computer-based format. Candidates must be available to attend an exam on the fixed dates, and prepared to travel to an exam centre.
Explore our new Financial Planning Education.
Order of subject completion
You can complete CPA Program subjects in the order of your choice – with the exception of Global Strategy and Leadership, which can only be undertaken once you’ve completed the other three compulsory subjects. A popular approach is to enrol in:
- Ethics and Governance
- Strategic Management Accounting
- Financial Reporting
- Elective 1
- Elective 2
- Global Strategy and Leadership