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 (2017)
MR 550
Application Review fee MR 300
First year membership: Associate (full year) MR 990
First year membership: CPA or FCPA (full year) MR 2190
First year membership: Associate (half year)  MR 495
First year membership: CPA or FCPA (half year)  MR 1095

The fees listed are subject to change.

Membership renewal Fee 2017 
Associate (less than six years) MR 990
Associate (more than six years) MR 2190
CPA or FCPA MR 2190
Retired MR 440
Reduced (on application only)
MR 1095
Late fee: Applied to payments received after 11 January (not applicable on retired or reduced membership)  MR 150
Public Practice Certificate renewal  MR 1730
Limited Practice Certificate renewal  MR 440


Publication Fee 2017
Australian Accounting Review (print and online) MR 400
Australian Accounting Review (online only)  MR 300

CPA Program

  Fee 2017
Subject enrolment (early bird) MR 3580
Subject enrolment
MR 4080
Standard exam deferral MR 1100
*Late exam deferral  MR 1510
Subject material re-order  MR 330
 **CPA Program – Full Time (tuition) per subject MR 1600
MR 2100 (Global Strategy and Leadership)

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

**CPA Program subject enrolment must be purchased when enrolling into CPA Program – Full Time. 

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

2017 exams 

  Fee 2017
Enrolment MR 1150
Extension fee (per month to a maximum of six months) MR 250*
Change exam appointment between 24 to 72 hours before schedule exam  Not applicable 

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 2017 
Subject enrolment (early bird)  MR 4050
Subject enrolment
MR 4500
Standard exam deferral MR 1000
*Late exam deferral  MR 1370
Subject material re-order  MR 330

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

Migration assessment

  Fee 2017
Skilled migration assessment
AUD 473
Skilled migration replacement letter  AUD 73
Skilled migration review or appeal assessment
AUD 145 
Skilled migration assessment withdrawal
AUD 73 
Skilled migration assessment update
AUD 145

Public Practice Certificate

Certificate Full year Half year
Public Practice Certificate fee 
MR 1730
MR 865
Limited Practice Certificate fee
MR 440 MR 220