While many CPA Program students have followed a traditional entry pathway by completing an approved accounting or management degree, we welcome applicants with diverse educational backgrounds.

If you’ve studied a degree from a different discipline but want to pursue a career as a CPA, our foundation exams provide an opportunity for you to demonstrate the competencies required to start the CPA Program.

Foundation exams offer a flexible, self-paced study program – you can enrol anytime and choose where and when you will sit your exam.



FOUNDATION EXAMS

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Economics and Markets is designed to test your knowledge of quantitative methods, microeconomics and macroeconomics.

Economics and Markets is designed to test your knowledge of quantitative methods, microeconomics and macroeconomics.

Foundations of Accounting tests your knowledge of fundamental accounting concepts, including what accounting is, users of accounting information, and an introduction to recording data and producing financial statements.

Fundamentals of Business Law covers general legal knowledge relating to the business environment, a basic knowledge of the law of contracts, and understanding of the responsibilities and risks that arise in business, with particular regard to the law relating to corporate entities.

Business Finance tests your understanding of business finance and treasury function (in terms of fundamental capital, investment, funding and risk decision concepts), the analysis and management of an entity’s financial position, and recent developments in the international financial and treasury scene.

Financial Accounting and Reporting tests your understanding of the form and function of financial statements; how financial transactions are recorded for individual businesses and company groups, and the theoretical concepts and contemporary issues underlying accounting practice.

Try the study guide for yourself:
PDF | EPUB

Management Accounting tests your understanding of developments in management accounting including an understanding of the nature, functions, structures and operations of management.

Economics and Markets is designed to test your knowledge of quantitative methods, microeconomics and macroeconomics.

Foundations of Accounting tests your knowledge of fundamental accounting concepts, including what accounting is, users of accounting information, and an introduction to recording data and producing financial statements.

Fundamentals of Business Law covers general legal knowledge relating to the business environment, a basic knowledge of the law of contracts, and understanding of the responsibilities and risks that arise in business, with particular regard to the law relating to corporate entities..

Business Finance tests your understanding of business finance and treasury function (in terms of fundamental capital, investment, funding and risk decision concepts), the analysis and management of an entity’s financial position, and recent developments in the international financial and treasury scene.

Financial Accounting and Reporting tests your understanding of the form and function of financial statements; how financial transactions are recorded for individual businesses and company groups, and the theoretical concepts and contemporary issues underlying accounting practice.

Try the study guide for yourself:
PDF | EPUB

Management Accounting tests your understanding of developments in management accounting including an understanding of the nature, functions, structures and operations of management.

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Latest news

Important information: Changes to some foundation exam content 

1 March 2019

Changes have been made to the Economics and Markets and Business Finance foundation exam content. Depending on when you plan to sit your exam, ensure that you familiarise yourself with these significant changes and how they will affect you.

Study maps now available

18 February 2019

Access detailed study maps that will help you advance through your study. Step-by-step, the maps will guide you on:

  • what to do before you begin
  • which study modules and learning resources to use each week
  • where to allocate your revision and exam preparation time.

You can find your study map in My Online Learning.