The following fees are applicable to New Zealand. All prices listed below are inclusive of 15 per cent New Zealand GST, except where prices are listed in Australian dollars. Australian dollar prices are exclusive of Australian GST.

Membership

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

New members  Fee (NZD)
Application fee (2018)
$206
Application Review fee
$114
First year membership: Associate (full year) $368
First year membership: CPA or FCPA (full year) $822
First year membership: Associate (half year)  $184
First year membership: CPA or FCPA (half year)  $411

The fees listed are subject to change.

Membership renewal Fee 2019 (NZD)
Associate $368
Associate (on full rate) $822
CPA or FCPA $822
Retired $162
Reduced (on application only)
$411
Late fee: Applied to payments received after 14 January (not applicable on retired or reduced membership)  $57
Public Practice Certificate renewal  $536
Limited Practice Certificate renewal  $114

Publications

Publication Fee (NZD) 
Australian Accounting Review (print and online) $148
Australian Accounting Review (online only)  $114

CPA Program 

 

Fee 2019 (NZD)
Subject enrolment (early bird) $1190         
Subject enrolment   $1352
Standard exam deferral $360
*Late exam deferral  $490
Subject material re-order  $110

*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.

Note: Singapore Taxation does not have a digital study guide, therefore unable to be accessed via My Online Learning.

Foundation exam

2018 exams

Fee 2019 (NZD)
Exam enrolment $632
Extension fee (per month to a maximum of six months) $82
Change exam appointment between 24 to 72 hours before scheduled exam appointment AU$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 (NZD)
Subject enrolment (early bird) $1516
Subject enrolment
$1686
Standard exam deferral $360
*Late exam deferral (2019) $490
Subject material re-order $110

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

Migration assessment

  Fees (AUD)
Skilled migration assessment $473
Skilled migration review or appeal assessment $145
Skilled migration assessment withdrawal $73
Skilled migration assessment update $145

Public Practice Certificate

Certificate Fee 2019: Full year (NZD) Fee 2019: Half year (NZD)
Public Practice Certificate fee
$536
$260
Limited Practice Certificate fee
$114 $57