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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)
$950
Application Review fee
 $530
First year membership: Associate (full year) $1700
First year membership: CPA or FCPA (full year) $3750
First year membership: Associate (half year)  $850
First year membership: CPA or FCPA (half year)  $1875

The fees listed are subject to change.

Membership renewal Fee 2019 (HKD)
Associate $1700      
Associate (on full rate) $3750
CPA or FCPA $3750
Retired $750
Reduced $1875
Late fee: Applied to payments received after 14 January (not applicable on retired or reduced membership)  $260

Publications

Publication Fee (HKD)
Australian Accounting Review (print and online) $680
Australian Accounting Review (online only)  $530

CPA Program

  Fee 2019 (HKD)
Subject enrolment (early bird)  $6300
Subject enrolment
$7180
Standard exam deferral  $1910      
*Late exam deferral  $2610
Subject material re-order
 $580

*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

  Fee 2019
Exam enrolment HKD $2000
Extension fee (per month to a maximum of six months) HKD $430
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 2019 (HKD)
Subject enrolment (early bird)  $7000
Subject enrolment $7790
Standard exam deferral $1740
*Late exam deferral (2019) $2370
Subject material re-order  $580

*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