About the CPA Program

The CPA Program includes four compulsory subjects, two electives and an experience component that will give you the skills to stand out in the real world.

Compulsory Subjects

1. Ethics and Governance
   Learn how to apply ethical principles and the key corporate governance concepts and mechanisms.
2. Financial Reporting
   We'll teach you how to apply accounting standards, interpret financial reports, and understand their business impacts.
3. Strategic Management Accounting
   Learn how management accounting provides the data critical to business decision making processes. This subject progresses to cover the role of the management accountant in business strategy.
4. Global Strategy and Leadership
   In the capstone subject, you'll use strategic analysis to address complex business issues in a competitive and uncertain business environment.

Elective subjects

If you have completed recognised studies in taxation and auditing, you can choose any two elective subjects.

If you haven't completed recognised studies in taxation, you'll need to select Australia Taxation or your local variant where available.

If you haven't completed recognised studies in audit, you'll need to select Advanced Audit and Assurance.

• Australia Taxation
  Understand and apply the fundamental principles of Australian tax law affecting individuals, business and investment entities. Local tax subjects are available for Malaysia, Singapore and New Zealand.
• Australia Taxation – Advanced
  This subject builds on the fundamental principles of Australian tax law to determine the tax implications of complex business and investment arrangements. You'll explore specialist taxation topics, including tax theory and tax policy, the taxation of financial arrangements, tax consolidations and international transactions and cross-border tax issues.
• Advanced Audit and Assurance
  This subject will focus on both external and internal audit procedures. It will ensure you understand the audit process and can apply international standards to complex audits.
• Financial Risk Management
  This subject will help you to identify the financial risks facing businesses and understand the key mechanisms and frameworks used to address and manage these risks.
• Contemporary Business Issues
  Analyse and evaluate the role of the CPA in contemporary business and how the accounting profession continues to evolve.
• Digital Finance
  This subject explores the knowledge and skills necessary to understand and navigate the complex world of digital finance.

CPA Australia is recognised by The Securities and Futures Commission of Hong Kong as an institution providing Continuous Professional Training (CPT).  The CPA Program is a registered course (Registration no. 310005) under the Non-local Higher and Professional Education (Regulation) Ordinance in Hong Kong. It is a matter of discretion for individual employers to recongise any qualification to which this course may lead.

Your degree

Hold a recognised degree which must be an awarded degree assessed by CPA Australia as comparable to the Australian bachelor's degree level or at least 8 standard units (one year full-time) of the Australian postgraduate degree level.  

Your experience

36 months of relevant experience where you will gain skills in four key areas:

• technical
• personal effectiveness
• business
• leadership.

You can complete these before, concurrently or after your CPA Program subjects.

Congratulations, you're now a CPA!