Subjects and course guide
Compulsory subjects
The following four subjects must be taken to complete the CPA Program.
Ethics and Governance
This subject provides you with the analytical skills and knowledge to identify and resolve professional and ethical issues
- Ethics
Strategic Management Accounting
Strategic management accounting is a key component of the overall skills base of today’s professional accountant
- Management accounting
Financial Reporting
This subject covers the financial reporting, technical accounting, and skills and values that are applicable in global business
- Financial reporting
Global Strategy and Leadership
The capstone subject for the CPA Program consolidates ethics, financial reporting and strategic management accounting subjects.
- Financial reporting
- Management accounting
Electives
If you’ve already completed recognised studies in tax and auditing, you’re free to choose any elective.
If you haven’t completed recognised studies in tax, and tax is a compulsory subject in your CPA program, you must sit Australia Taxation, Australia Taxation - Advanced, or a local variant available in Singapore, Malaysia, Hong Kong and New Zealand.
If you haven’t completed recognised studies in audit, and audit is a compulsory subject in your CPA program, you must sit Advanced Audit and Assurance.
You can select two electives from the following.
Advanced Audit and Assurance
This subject examines audit and assurance processes, methodologies and procedures
- Audit
Contemporary Business Issues
This subject highlights the challenges and opportunities for the accounting profession in the contemporary business environment
- Business advisory
Financial Risk Management
The purpose of this subject is to equip you with the necessary skills to assess financial risks and manage them strategically
- Financial management
Digital Finance
Explore what you need to know to navigate the complex world of digital finance
- Digital transformation
- Financial accounting
Australia Taxation
Australia Taxation introduces fundamental concepts of income tax law and legislation
- Taxation
Australia Taxation – Advanced
An extension of Australia Taxation, this subject examines advanced tax issues including income tax law
- Taxation
Hong Kong Taxation
Members in Hong Kong may study a local taxation subject offered by Hong Kong Metropolitan University
- Taxation
- Personal and career development
Malaysia Taxation
Members in Malaysia may study a local taxation subject offered by Sunway TES and the Universiti Tun Abdul Razak.
- Taxation
New Zealand taxation studies
Explore your options for studying New Zealand taxation subjects
- Taxation
Singapore Taxation
This subject provides you with leading-edge, specialised training in the area of Singapore taxation
- Taxation
Fiji Taxation
Members in Fiji may study a local taxation subject offered by the University of the South Pacific (USP)
- Taxation
Taxation study options
There are now two taxation subjects as part of the CPA Program. You can study one or study both, depending on your career goals. Read about taxation study options to decide what's right for you.
Scholarships
Financial planning study
If you were an Associate member before 19 August 2019, the Graduate Diploma of Financial Planning course offered by Kaplan Professional can be completed alongside the CPA Program.
Discover more
Academic Pathway
Leverage your academic experience and capabilities to become a CPA
- Personal and career development
Pathways to CPA Australia from other designations
Find out if your membership with another accounting body will assist you in becoming a member of CPA Australia
- Personal and career development
Advance to FCPA status
If you are a highly experienced CPA, you can become a Fellow Certified Practising Accountant (FCPA)
- Personal and career development
Take your next step forward
Set yourself up to unlock your full potential next semester
- Personal and career development
Executive Leadership Pathway
Leverage your executive experience and skills to become a CPA
- Personal and career development
Oceania Regional Scheme
A pathway to becoming a CPA for candidates residing in Pacific countries
- Personal and career development
