The foundation exams offer flexible dates for enrolment and exams. This means you may enrol any time and choose when you sit your exam. However, you must ensure you self-schedule and sit your exam within 12 months of your enrolment via My CPA Program.

Foundation exam deadlines in practice

Mina   Paul
Mina enroled in her foundation exam on 5 June 2016. She has until 4 June 2017 to sit her exam. Paul enroled in his exam on 30 August 2017. He has until 29 August 2018 to sit his exam.

It's important to note that your 12-month exam deadline is calculated as being 365 days from your enrolment. For enrolment occurring over a leap year, your exam deadline will pass two days prior to your enrolment anniversary.

Note: Important changes to Foundations of Accounting and Financial Accounting and Reporting Foundation exams.

Self-scheduling your exam

Foundation exams are offered across a variety of locations, dates and times, although availability of exam sessions may be limited in some regions. We recommend you self-schedule your exam via My CPA Program as soon as possible to secure your preferred date, time and location.

Foundation-exam structure and scoring

Each foundation exam will be:

  • offered by computer-based testing in a variety of locations worldwide 
  • a multiple choice exam with 100 questions. Each question has four options with only one correct answer 
  • three (3) hours and fifteen (15) minutes in duration with no reading time
  • in a closed-book environment 
  • delivered with a random order of exam questions for each candidate.
  • allocated a small pool of questions being tested for future exams 

We recommend you attempt all multiple choice questions as marks are not deducted for incorrect answers. 

Each foundation exam will have an on-screen scientific calculator available to view at any time during your exam. If you wish, you are permitted to bring your own calculator (a device with the sole purpose of calculation) into your exam.

Exam appointment changes

You can reschedule your exam appointment with your 12-month enrolment via My CPA Program

  • If you reschedule up to 72 hours before your exam – no fee applies.
  • If you reschedule from 24 to 72 hours before your exam – a fee applies.
  • You cannot reschedule your exam within 24 hours of your exam appointment.

No refunds will be issued if you do not attend your scheduled exam appointment. You must make all reasonable efforts up to 24 hours before the exam to change your exam appointment.

Occasionally, due to unforeseen events, such as, but not limited to natural disasters, extreme weather events, power outages, site closures or connectivity issues, changes to your exams may be required after your exam has been scheduled. Your exam may need to be rescheduled to another day or time. In the unlikely event that your exam may need to be cancelled/rescheduled you will be contacted via phone or email.

My Online Learning

Access to My Online Learning is available upon confirmation of enrolment and closes the day after your exam. Within My Online Learning you can access your study guide and additional resources to assist you with your studies. 

If you feel you require additional learning support you can investigate our range of tuition options to prepare for your foundation exam.


The foundation exams enrolment fee includes access to your study guide, resources within My Online Learning and your exam. It also covers the cost of exam marking and administration. Local currency options are available for some locations.

You must sit your foundation exam within 12 months of your enrolment. If you are unable to complete your exam within 12 months of your enrolment, you can extend your exam window on a month-by-month basis, up to a maximum of six months. Please note that a fee will be applicable and will be calculated monthly. Extending your exam window will not automatically reschedule your exam booking. You must reschedule your exam appointment accordingly. Failure to do so will result in a “Did not sit” result.

Expired enrolments cannot be extended. Candidates cannot extend their enrolment within 24 hours of their enrolment expiry date or exam appointment.

Candidates wishing to extend their enrolment expiry beyond their program end-date must contact CPA Australia for any additional extension of time, which will be assessed on a case by case basis. If you do not contact CPA Australia and proceed to purchase an extension for your enrolment, the maximum amount of time your enrolment expiry is extended by will be up to your program end date. This may be less than the full extension period purchased.

Find out which fees are applicable for your exams.