Business model

Frank Nguyen CPA
Accounting and Accounts Payable Assistant, CPA Australia
Our business model is set to deliver value to members throughout their career journey as their needs from their professional body change over time. It includes consideration of the six capitals under the Integrated Reporting Framework; financial, manufactured, intellectual, human, natural, and social and relationship.
Our vision
Lead the future of the global accounting profession and develop business professionals with tomorrow’s capabilities.
Our purpose
We’re partners for progress, strengthening trusted relationships with members and communities.
- Build members’ interdisciplinary and contemporary skills to accelerate their career success.
- Lead, support and advocate for members as the profession evolves.
- Connect with our ecosystem of members and strategic partners to promote the designation.
- Attract new members through unrivalled offerings.
Supporting platform for achieving the strategic goals
Our members
Our people
Our performanceFinancial capital
- Membership fees = $113.5 million
- CPA Program fees = $62.2 million
- Members’ funds = $84.1 million
Human capital
- 176,327 members
- 562 employees
Intellectual capital
- CPA Program and Public Practice Program
- CPD content
- Learning Evolution Program
- Member input and expertise
- Policy, advocacy and thought leadership
Manufactured capital
- 20 offices
- Enhanced digital systems
Natural capital
- Paper for publications
- Carbon through airline and other travel
Social and relationship capital
- Relationships with:
- members
- employees
- suppliers
- regulators
- governments
- universities
- other professional bodies
- Engaging with members, employers, academia and the community, so their future needs are understood
- Developing strategies and plans that are based on the needs of current and future members
- Developing content, products and services based on understanding the current and future needs of the profession
- Maintaining the high standards and relevance of the CPA Program
- Delivering a member experience that meets members needs and goals throughout each stage of their journey
- Attracting high-calibre Associates through a compelling content offer and experience for prospective members
- Investing in and developing technology and systems to support members
- Developing marketing plans and initiatives that ensure members, employers and prospective members are aware of and understand the benefits of being, or employing, a CPA
- Developing and delivering thought leadership, policy and advocacy work for the benefit of member and the public interest
- Reviewing internal controls, procedures, decision making processes and risk frameworks to ensure strong internal governance
- Management and investment of member funds
- Providing input for standard setting
- Personalised and engaging member experience
- CPD and publications that deliver valued knowledge
- Policy and advocacy work
- Waste from our offices and through overprints of program materials and other publications
- GHG emissions through our use of electricity, flights and other travel
- Recognised brand in the accounting profession and the broader community
- Professional standards program
- CPA Australia Best Practice Program
- Public Practice Program
- High-calibre accounting professionals
- Quality CPA Program
- Strong financial reserves
Financial capital (Strategic goals 1, 2, 3, 4)
- Productive financial systems supported by the work of those who hold the CPA designation (external impact over the long-term)
- Sustainable organisation (internal impact over the long-term)
Manufactured capital (Strategic goals 1, 4)
- Spaces for our members and people to work and connect (external and internal impact from short to medium-term)
- Sustainable technology and systems to deliver member service needs into the future (external and internal impact from short to long-term)
Intellectual capital (Strategic goals 1, 2, 3, 4)
- Increasing the knowledge and skills of our members and employees (external and internal impact over the short to medium-term)
Human capital (Strategic goals 1, 2, 3, 4)
- Reorganised workforce to support strategy execution (internal impact from short to medium-term)
Natural capital (Strategic goals 2, 4)
- Reduction in natural capital through our publications and emissions (external impact in the short-term)
- Enhancement in natural capital through thought leadership, policy and advocacy work (external impact from short to long-term)
Social and relationship capital (Strategic goals 2, 3, 4)
- Demand and opportunities for those who hold the CPA designation (external impact in the long-term)
- Trust in the business community (external impact across the long-term)
- Protection of the public interest (external impact from short to long-term)
Societal impacts
- UN SDG 4 Quality education
- UN SDG 5 Gender equality
- UN SDG 8 Decent work and economic growth
- UN SDG 12 Responsible consumption and production
- UN SDG 13 Climate action
- UN SDG 15 Life on land
- UN SDG 16 Peace, justice and strong institutions
- UN SDG 17 Partnerships for the goals
* Information in this section shows the strategic goals that impact each capital.
Interested in more detail?
For more information about our performance in this area please download the Integrated Report on the downloads page.