The following fees are applicable to Malaysia. 


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

New memberships  Fee (MYR)
Application fee (2019)
RM 530
Application Review fee RM 270
First year membership: Associate (full year) RM 690
First year membership: CPA or FCPA (full year) RM 1900
First year membership: Associate (half year)  RM 345
First year membership: CPA or FCPA (half year)  RM 950

The fees listed are subject to change.

Membership renewal Fee 2019 (MYR)
Associate RM 690
Associate (on full rate) RM 1900
CPA or FCPA RM 1900
Retired RM 380
Reduced (on application only)
RM 950
Late fee: Applied to payments received after 14 January (not applicable on retired or reduced membership)  RM 130


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

CPA Program

  Fee 2019 (MYR)
Subject enrolment (early bird) RM 2400
Subject enrolment
RM 2850
Standard exam deferral RM 980
Late exam deferral* RM 1340
Subject material re-order  RM 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

  Fee 2019 (MYR)
Enrolment RM 1030
Extension fee (per month to a maximum of six months) RM 220
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 2019 (MYR) 
Subject enrolment (early bird)  RM 3600
Subject enrolment
RM 4010
Standard exam deferral RM 890
*Late exam deferral  RM 1220
Subject material re-order  RM 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