Choosing your subjects

The CPA Program education component comprises four compulsory subjects:

And, two electives selected from:

Note: The Financial Planning suite of electives is currently unavailable as we work to provide an offer that meets the new FASEA education standards. For all enquires, contact us.

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 received an exemption for Taxation, you must choose a Taxation elective – either Australia Taxation, Australian Taxation – Advanced or a local variant available in Singapore, Malaysia Hong Kong and New Zealand. Note, the exam for Australia Taxation – Advanced 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.

If you have not received an exemption for Audit, you must choose Advanced Audit and Assurance.

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.