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 510
Application Review fee MR 290
First year membership: Associate (full year) MR 930
First year membership: CPA or FCPA (full year) MR 2050
First year membership: Associate (half year)  MR 460
First year membership: CPA or FCPA (half year)  MR 1030

The fees listed are subject to change.

Membership renewal Fee 2018 
Associate MR 930
Associate (on full rate) MR 2050
CPA or FCPA MR 2050
Retired MR 410
Reduced (on application only)
MR 1025
Late fee: Applied to payments received after 11 January (not applicable on retired or reduced membership)  MR 140
Public Practice Certificate renewal  MR 1340
Limited Practice Certificate renewal  MR 290


Publication Fee
Australian Accounting Review (print and online) MR 380
Australian Accounting Review (online only)  MR 280

CPA Program

  Fee 2018
Subject enrolment (early bird) MR 3420
Subject enrolment
MR 3890
Standard exam deferral MR 1030
Late exam deferral* MR 1410
Subject material re-order  MR 310

*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 1080
Extension fee (per month to a maximum of six months) MR 240
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 3790
Subject enrolment
MR 4220
Standard exam deferral MR 940
*Late exam deferral  MR 1280
Subject material re-order  MR 310

*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 1340
MR 670
Limited Practice Certificate fee
MR 290 MR 140