Exemptions for the CPA Program may be available if you have completed prior learning of equivalent content and depth.
Members who have completed the CPA Program and who wish to undertake further postgraduate studies may be able to obtain exemptions on the basis of their CPA Program studies.
Exemptions into the CPA Program
Exemptions may be granted except for Global Strategy and Leadership. Prior learning can be postgraduate tertiary education or equivalent professional qualifications.
Exemptions are assessed on a case-by-case basis and will be provided at the time of your membership application if you are eligible. Some recognised exemptions are included below.
Exemptions are only available if you have met CPA Australia’s educational requirements for the knowledge areas of taxation and auditing prior to starting the CPA Program.
Studies accredited by CPA Australia cannot be used toward exemptions from the CPA Program.
You may also gain recognition of prior work experience toward the practical experience requirement.
Tax Institute of Australia
Applicants who have successfully completed the Tax Institute's examinations may be eligible for an exemption in the Advanced Taxation subject of the CPA Program.
To apply for an exemption with CPA Australia, candidate’s should supply a copy of their examination transcript to CPA Australia.
Candidates who completed only one part of CTA2 Advanced in 2014 should also supply a letter from the Tax Institute confirming the equivalency the subject/s they completed against the Institute’s current curriculum.
Taxation Institute of Hong Kong
CPA Australia and The Taxation Institute of Hong Kong (TIHK) first entered into a memorandum of understanding (MOU) in December 2010. The current MOU is effective until 1 November 2018 and it will be re-visited for possible renewal near the end of term.
The MOU enables candidates who have completed the Hong Kong Tax Paper or PRC Tax Paper of the Certified Tax Adviser Qualifying Examination conducted by TIHK (CTA) to receive an exemption in the Advanced Taxation elective segment of the CPA Program.
The MOU recognises the successful completion of the Hong Kong Tax Paper or PRC Tax Paper of CTA within two years prior to a candidate’s commencement of the CPA Program.
CPA Australia members who have commenced the CPA Program can obtain the exemption by completing the CTA while undertaking the CPA Program.
To apply for an exemption, please submit the original or a certified copy of the official transcript from TIHK showing a pass in the Hong Kong Tax Paper or PRC Tax Paper of CTA along with a membership application.
Details of CTA can be found on the TIHK website.
Ministry of Finance of Vietnam
Applicants who have successfully completed the Vietnamese Tax Segment in the annual Auditors’ exam organised by the Ministry of Finance with a minimum result of 6.5 for this subject alone, may be eligible for an exemption in an elective subject of the CPA Program. This arrangement is only applicable to candidates who have completed the Vietnam Tax segment from 2014 onwards.
For candidates who wish to complete the annual Auditor’s exam in Tax through the Ministry of Finance Vietnam, please contact CPA Australia’s Vietnam office for further information, including semester dates.
Fiji – The University of the South Pacific
CPA Australia has signed an agreement with the University of the South Pacific, relevant for candidates who have completed the subject AF439 Advanced Issues in Contemporary Taxation. This subject is offered both within the Postgraduate Diploma of Commerce with a major taken in Professional Accounting and the Master of Commerce and Professional Accounting.
Candidates who have undertaken AF439 Advanced Issues in Contemporary Taxation will be granted an exemption for an elective subject in the CPA program. This means they will be required to complete only the four core subjects and one elective subject. If candidates with this exemption still wish to build their competencies in Australian taxation, they may study Advanced Taxation as an elective.
Other professional bodies
If you are a member of a professional body not listed above, see our international affiliations for information about mutual recognition agreements and other affiliations with CPA Australia.
You may be eligible to apply for CPA Program exemptions or reciprocal membership.
Credits for your postgraduate degree
Many higher education providers offer credits into their postgraduate degrees to members who have completed the CPA Program
Find out more