Public practice pathways (PDF)

Guide to the public practice pathways available to attain your public practice certificate and position you to provide public accounting services in Australia.

Regulation of public accounting services (PDF)

Learn about CPA Australia’s regulatory requirements for members providing public accounting services.

Business structures (PDF)

Understand the business structures used in public practice, which are primarily sole trading, partnerships, incorporated entities and trusts.

Licences and registrations for public practitioners (PDF)

Gain an overview of licensing requirements and other regulations when offering tax, financial planning, superannuation, credit advice, audit, review engagements and trustee services.

Reporting and auditing obligations (PDF)

Be across your auditing and reporting obligations for companies limited by guarantee and incorporated associations. 

Partnership or shareholders' agreements (PDF)

A guide to help members who hold public practice certificates enter into a partnership structure.

Independence guide (PDF)

A guide to your independence obligations under APES 110 Code of Ethics for Professional Accountants.

Opportunities and challenges for public practices (PDF)

Is your business a firm of the future?

Australian Government resources and support