Becoming a public practitioner allows you to take control of your career and become a successful business owner. It could well be the most rewarding career move you'll ever make. We've collated practical resources and guidelines to help you start your own public practice.

CPA Australia By-Laws: Part 9 public accounting services

For regulatory purposes, CPA Australia has created By-Laws for members in public practice, By-Laws 9.1 to 9.8.

Do you need a public practice certificate?

If you are a member of CPA Australia and provide public accounting services into Australia or New Zealand you need to be of CPA status and hold a public practice certificate (PPC), no matter where in the world you are located.

This requirement applies to principals, partners and directors of a public practice entity. More detail can be found in the guidelines on providing services into Australia (PDF) or New Zealand (PDF).

The requirement to hold a PPC does not apply to employees or to those earning less than $10,000 in gross fees per calendar year from the provision of public accounting services.

If you offer these public accounting services, you need a PPC:

  • accounting
  • auditing and assurance
  • bookkeeping
  • consumer and commercial credit services
  • financial planning and advice
  • financial reporting
  • forensic accounting
  • insolvency and corporate reconstruction
  • management accounting
  • management consulting
  • taxation
  • transactional accounting
  • valuation services.

If you offer these as a sole service, you do not require a PPC:

  • company secretarial services
  • information technology. 

Applying for a PPC

Obtaining a PPC requires the completion of the Public Practice Program. Explore your pathway to attaining a PPC to practise in Australia (PDF) and New Zealand (PDF).

Read the pre-requisites for applying for a PPC and start your online application now.

Practising in Australia and New Zealand

Access resources for setting up a practice in Australia and New Zealand.

Practising in Asia

These guides provide an overview of the requirements to practise as an accountant in Asia.

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