The following fees are applicable to Singapore. 


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

New memberships  Fee (SGD)
Application fee (2020)
Application Review fee
First year membership: Associate (full year) $295
First year membership: CPA or FCPA (full year) $650
First year membership: Associate (half year)  $147.50
First year membership: CPA or FCPA (half year)  $325

The fees listed are subject to change.

Membership renewal Fee 2020 (SGD)
Associate $295
Associate (on full rate) $650
CPA or FCPA $650
Retired $130
Reduced (on application only) $325
Late fee: Applied to payments received after 15 January (not applicable on retired or reduced membership)  $46


Publication Fee (SGD)
Australian Accounting Review (print and online) $120
Australian Accounting Review (online only)  $92

CPA Program

  Fee 2020 (SGD)
Subject enrolment (early bird)  $1140
Subject enrolment 
Standard exam deferral $334
*Late exam deferral  $454
Subject material re-order

*In response to COVID-19, a late exam deferral fee will not apply for Semester 1 2020.

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

  Fee 2020 
Exam enrolment    SGD $348
Extension fee (per month to a maximum of six months) SGD $76
Change exam appointment between 24 to 72 hours before scheduled exam appointment  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.

Public Practice Program E-Learning

  Fee 2020 (SGD) 
E-learning enrolment

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