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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