Choosing your subjects

The CPA Program education component comprises four compulsory subjects:

And, two electives selected from:

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 are free to choose any elective.

If you have not completed recognised studies in tax, and tax is a compulsory subject in your CPA program, you must sit Australia Taxation, Australia Taxation - Advanced, or a local variant available in Singapore, Malaysia, Hong Kong and New Zealand.

If you have not completed recognised studies in audit, and audit is a compulsory subject in your CPA program, you must sit Advanced Audit and Assurance.


Financial Planning

For those who were Associate members on or prior to 19 August 2019 and would like to pursue a career in financial planning, we encourage you to review the Graduate Diploma of Financial Planning course offered by Kaplan Professional, which can be completed alongside the CPA Program. Find out more.


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.