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 490
Application Review fee MR 270
First year membership: Associate (full year) MR 890
First year membership: CPA or FCPA (full year) MR 1960
First year membership: Associate (half year)  MR 445
First year membership: CPA or FCPA (half year)  MR 980

The fees listed are subject to change.

Membership renewal Fee 2018 
Associate MR 890
Associate (on full rate) MR 1960
CPA or FCPA MR 1960
Retired MR 390
Reduced (on application only)
MR 980
Late fee: Applied to payments received after 11 January (not applicable on retired or reduced membership)  MR 130
Public Practice Certificate renewal  MR 1280
Limited Practice Certificate renewal  MR 270


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 3260
Subject enrolment
MR 3710
Standard exam deferral MR 990
*Late exam deferral  MR 1350
Subject material re-order  MR 300
 **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 1030
Extension fee (per month to a maximum of six months) MR 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 2018 
Subject enrolment (early bird)  MR 3620
Subject enrolment
MR 4020
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

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 Fee 2018 (full year) Fee 2018 (half year)
Public Practice Certificate fee 
MR 1280
MR 640
Limited Practice Certificate fee
MR 270 MR 135