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) $370
First year membership: CPA or FCPA (full year) $822
First year membership: Associate (half year)  $185
First year membership: CPA or FCPA (half year)  $411

The fees listed are subject to change.

Membership renewal Fee 2018 (NZD)
Associate $374
Associate (on full rate) $828
CPA or FCPA $828
Retired $166
Reduced (on application only)
$414
Late fee: Applied to payments received after 11 January (not applicable on retired or reduced membership)  $57
Public Practice Certificate renewal  $540
Limited Practice Certificate renewal  $114

Publications

Publication Fee (NZD) 
Australian Accounting Review (print and online) $150
Australian Accounting Review (online only)  $114

CPA Program 

 

Fee 2018 (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 2018 (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 2018 (NZD)
Subject enrolment (early bird) $1518
Subject enrolment
$1688
Standard exam deferral $360
*Late exam deferral (2018) $490   
Subject material re-order $110

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

Migration assessment

  Fees (NZD)
Skilled migration assessment $516
Skilled migration review or appeal assessment $158
Skilled migration assessment withdrawal $80
Skilled migration assessment update $158

Public Practice Certificate

Certificate Fee 2018: Full year (NZD) Fee 2018: Half year (NZD)
Public Practice Certificate fee
$536
$260
Limited Practice Certificate fee
$114 $57