The following fees are applicable to Malaysia. 


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

New memberships  Fee
Application fee (2018)
MR 490
Application Review fee MR 270
First year membership: Associate (full year) MR 890
First year membership: CPA or FCPA (full year) MR 1970
First year membership: Associate (half year)  MR 445
First year membership: CPA or FCPA (half year)  MR 985

The fees listed are subject to change.

Membership renewal Fee 2018 
Associate MR 890
Associate (on full rate) MR 1970
CPA or FCPA MR 1970
Retired MR 390
Reduced (on application only)
MR 985
Late fee: Applied to payments received after 11 January (not applicable on retired or reduced membership)  MR 140


Publication Fee
Australian Accounting Review (print and online) MR 360
Australian Accounting Review (online only)  MR 270

CPA Program

  Fee 2018
Subject enrolment (early bird) MR 3280
Subject enrolment
MR 3730
Standard exam deferral MR 990
Late exam deferral* MR 1350
Subject material re-order  MR 300

*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. Singapore Taxation does not have a digital study guide and is unable to be accessed via My Online Learning.

Note: Candidates cannot defer from Malaysia Taxation in Semester 1 2018. Find out how these changes might affect your studies

Foundation exams

2018 exams

  Fee 2018
Enrolment MR 1040
Extension fee (per month to a maximum of six months) MR 230
Change exam appointment between 24 to 72 hours before schedule 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 
Subject enrolment (early bird)  MR 3640
Subject enrolment
MR 4040
Standard exam deferral MR 900
*Late exam deferral  MR 1230
Subject material re-order  MR 300

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

Migration assessment

  Fee (AUD)
Skilled migration assessment
Skilled migration review or appeal assessment
Skilled migration assessment withdrawal
Skilled migration assessment update