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Foundation exam study support
Content Summary
My Online Learning
Once enrolled, you'll receive instant access to your study guide and other online study resources via My Online Learning.
Make sure you check in on a regular basis to see announcements or updates to your study guide.
Your study guide is the only resource you'll need to pass the foundation exams. It's available as a PDF, which means you can use it across multiple devices and make annotations, highlight text and save changes for reference.
You'll also find audio files that summarise the outline and key points for each module of the study guide.
Once you sit the exam, the resources for that subject will no longer be available in My Online Learning.
My Online Learning
Login to access online study guides, maps and other resources.
Study maps
Detailed study maps can help you set a study plan to a timeline that works for you. Step by step, the maps guide you on:
- what to do before you begin studying
- which modules and learning resources to study each week
- where to allocate your revision and exam preparation time.
You can find your study map in My Online Learning
Study techniques
Every student has different study needs. You have a unique level of experience and knowledge, so the amount of study required will depend on your existing knowledge of the subject.
Students who are confident in the subject matter may elect to sit their exam without referring to the study material. Others may need to allow plenty of time to study. The key is to be realistic and set a plan that works for you.
Study tips
- Review all the learning objectives thoroughly.
- The weighting of each topic is a good indication of how many questions you can expect to see about it in the exam. Allocate your study time accordingly.
- In addition to completing the revision and self-assessment questions in the study guide, ensure you can apply the concepts of the learning objectives to practical examples. Don't just memorise responses.
- Don't leave your study to the last minute. You may need more time to explore the learning objectives that you initially expected.
- Be confident that you understand each learning objective. If you find that you're still unsure after reading the study guide, seek additional information from other resources such as textbooks or supplementary learning materials.
Access to past exams
We're often asked if we can provide past exam papers to current students. We don't release these or make them available to view because of the secure nature of our exams and our process for establishing pass standards, questions and answers.
Frequent changes in the content of the study guides and changes to legislation and accounting standards can also mean that past exams may not be relevant for current exams.
Self-assessment test questions and answers are available in the study guides. These provide an opportunity to review each topic covered.
Discover more
Appendix 4: Twinning arrangements – additional requirements
For twinning arrangements, assessment of the program focuses on approval, equivalence of curriculum, quality of instruction and more. Learn more.
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Appendix 2: Required competency areas and learning outcomes
Different competence areas are covered such as accounting systems, financial statements, and how financial transactions are recorded. Learn more.
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Section 5: Frequently asked questions
View some of the frequently asked questions about CPA Australia including FAQs on requirements, obligations, process and program promotion.
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Section 4: Accreditation process
We encourage higher education providers to use the following information to complete an initial assessment of the accounting program they’d like accredited. This helps check eligibility before applying.
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Appendix 3: Professional competency areas and learning outcomes (detailed)
Here we discuss the skills required to be professionally competent and the associated learning outcomes. Learn more.
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Appendix 1: Glossary of terms
CPA Australia provide a glossary of terms to explain the meaning of acronyms such as IES and IFAC. Learn more.
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