The following fees are applicable to the United Kingdom.

Membership

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

New memberships Fee (GBP)
Application fee (2018)
£92
Application Review fee
£52
First year membership: Associate (full year) £166
First year membership: CPA or FCPA (full year) £370
First year membership: Associate (half year)  £83
First year membership: CPA or FCPA (half year)  £185

The amounts listed are subject to change.

Membership renewal Fee 2018 (GBP)
Associate £166
Associate (on full rate) £370
CPA or FCPA £370
Retired £74
Reduced (on application only) £185
Late fee: Applied to payments received after 10 January (Not applicable on retired or reduced membership)  £26

Publications

Publication Fee (GBP)
Australian Accounting Review (print and online) £66
Australian Accounting Review (online only)  £52

CPA Program

  Fee 2018 (GBP)
Subject enrolment (early bird)
£616
Subject enrolment 
£700
Standard exam deferral £186
*Late exam deferral £254
Subject material re-order
£56

*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 exams

2018 exams

  Fee 2018 
Exam enrolment
£194
Extension fee (per month to a maximum of six months) £42
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.

Practice management

  Fee 2018 (GBP)
Subject enrolment (early bird)
£682
Subject enrolment 
£760
Standard exam deferral £170
*Late exam deferral  £230
Subject material re-order £56

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

Migration assessment

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