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.


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

New members  Fee (NZD)
Application fee (2020)
Application Review fee
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 2020 (NZD)
Associate $368
Associate (on full rate) $822
CPA or FCPA $822
Retired $162
Reduced (on application only)
Late fee: Applied to payments received after 16 January (not applicable on retired or reduced membership)  $57
Public Practice Certificate renewal  $536
Limited Practice Certificate renewal  $114


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

CPA Program 


Fee 2020 (NZD)
Subject enrolment (early bird) $1240         
Subject enrolment   $1415
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

2019 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

When prompted, enter code ‘PMPROMOS22019’ to enrol into Semester 2 2019 with the discounted rate of $940.
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

Australian skills assessment – for applicants migrating to Australia

  Fee (AUD)
New assessment $490
Additional ANZSCO code
Appeal $155
Withdraw application $73

New Zealand skills assessment – for applicants migrating to New Zealand

  Fee (NZD)
New assessment $320
Appeal $175
Withdraw application $85

Public Practice Certificate

Certificate Fee 2020: Full year (NZD) Fee 2020: Half year (NZD)
Public Practice Certificate fee
Limited Practice Certificate fee
$114 $57