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Hong Kong and Macau

The following fees are applicable to Hong Kong and Macau. 

Membership

The fees below apply to new and existing members and are subject to change.

New memberships Fee (HKD)
Application fee (2018)
$960
Application Review fee
 $530
First year membership: Associate (full year) $1730
First year membership: CPA or FCPA (full year) $3830
First year membership: Associate (half year)  $865
First year membership: CPA or FCPA (half year)  $1915

The fees listed are subject to change.

Membership renewal Fee 2018 (HKD)
Associate $1730          
Associate (on full rate) $3830
CPA or FCPA $3830
Retired $770
Reduced $1915
Late fee: Applied to payments received after 11 January (not applicable on retired or reduced membership)  $270

Publications

Publication Fee (HKD)
Australian Accounting Review (print and online) $690
Australian Accounting Review (online only)  $530

CPA Program

  Fee 2018 (HKD)
Subject enrolment (early bird)  $6380
Subject enrolment
$7260
Standard exam deferral  $1930      
*Late exam deferral  $2640
Subject material re-order
 $590

*Late deferral fees are applicable within three weeks prior to the exam period.

Digital copies of most study guides can be accessed free of charge via My Online Learning. 

Note: Singapore Taxation does not have a digital study guide, therefore unable to be accessed via My Online Learning.

Foundation exams

2018 exams

  Fee 2018
Exam enrolment HKD $2020
Extension fee (per month to a maximum of six months) HKD $440
Change exam appointment between 24 to 72 hours before scheduled exam AUD $40
No refund for enrolment cancellation  

Note: All fees are paid to CPA Australia, except for a change to exam appointment 24 to 72 hours before scheduled exam appointment, in which case a fee is payable directly to Pearson VUE in Australian dollars.

Practice management

  Fee 2018 (HKD)
Subject enrolment (early bird)  $7080
Subject enrolment $7880
Standard exam deferral $1760
*Late exam deferral (2018) $2400
Subject material re-order  $590

*Late deferral fees are applicable within three weeks prior to the exam period.

Migration assessment

  Fee (AUD) 
Skilled migration assessment  $473
Skilled migration review or appeal assessment
 $145
Skilled migration assessment withdrawal $73
Skilled migration assessment update $145