Enrolment regulations

Refer to the Requirements for Offering Public Accounting Services section below for information about the requirements to apply for a Public Practice Certificate or a Limited Practice Certificate.

All candidates are bound by these rules and regulations, including the non-disclosure agreement and the privacy policy as they are updated from time to time. 

Copyright in study materials is owned by or used under license by CPA Australia. Subject to Part III Division 3 of the Copyright Act 1968 (Cth), the reproduction, publication, adaptation and sale of study material content, without authorisation, is strictly prohibited and may amount to copyright infringement.

Eligibility requirements

To enrol in eLearning and the workshop, you must be a current member of CPA Australia Ltd (CPA Australia) and hold CPA or FCPA status. 

Note: It is no longer a requirement to complete the Taxation (pre-2010), Advanced Taxation (Semester 1, 2010 to Semester 2, 2018), Australia Taxation or Australia Taxation – Advanced subject of the CPA Program before enrolling into eLearning.

Before you proceed with enrolment, we recommend that you familiarise yourself with the full range of requirements to obtain a Public Practice Certificate, and plan your studies and pathway into public practice accordingly.

Enrolment and scheduling

Refer to the important dates and fees in conjunction with the following:

  1. Enrolments for the eLearning can be completed online through the CPA Australia website.
  2. Enrolments for the workshop can be made through the MYOL PD section of our website

Australia

Non-Residential workshop
Register

Residential workshop
Register

New Zealand

Register

Study and assessment

  1. The eLearning modules are self-directed study. Assessment is by an open book exam which contains multiple-choice questions. Results are Pass or Fail only. 
  2. You will have three attempts to successfully complete each module within the eLearning.
  3. You must have access to relevant accounting and auditing standards, professional statements and relevant legislation. This is not supplied as part of the study guide. It is your responsibility to access these via the standard-setters' or legislation websites.
  4. You must maintain your membership of CPA Australia while enrolled in the eLearning (unless express permission is granted by CPA Australia). Failure to maintain current membership will result in the loss of access to all member online facilities including the Members' Handbook and My Online Learning (MYOL) resources
  5. If you successfully complete the eLearning, you can claim up 5 Continuing Professional Development (CPD) hours.
  6. Integrity is a fundamental principle underpinning the profession. Actions by eLearning candidates, whether members of CPA Australia or not, such as but not limited to, plagiarism, cheating, collusion and any other conduct whereby the candidate has sought to obtain an unfair academic advantage are not permitted. These actions may be treated by CPA Australia as academic misconduct. Penalties include, but are not limited to, the following
    • forfeiture of membership 
    • suspension of membership 
    • lowering of membership status 
    • exclusion from admission as a member 
    • requirement to undergo further CPA Program subjects 
    • a fine.

Non-disclosure agreement

Your assessment is confidential. CPA Australia owns the rights in the intellectual property, copyright and trademarks used in providing the assessment and are protected by law. The assessment is made available to you as a candidate, solely for the purpose of your assessment. You are expressly prohibited from disclosing, publishing, reproducing, or transmitting the exam, in whole or in part, in any form or by any means including visual, aural, verbal, written, electronic or mechanical, for any purpose, without the prior express written permission of CPA Australia.

The assessment questions and answers are not released or available for viewing due to the secure nature of the assessment and process adopted by CPA Australia in establishing passing standards. The personal data which you provided at enrolment will be used to transmit your score to CPA Australia, and for monitoring purposes.

Privacy statement

CPA Australia Ltd (CPA Australia) is committed to protecting the privacy and security of your personal information. By enrolling in the eLearning program, you agree to accept the terms and conditions of CPA Australia’s privacy policy.

CPA Australia processes assessment, membership and other payments using EFTPOS and online technologies. All transactions processed by CPA Australia meet industry security standards to ensure member details and payments are protected. For more information about our security procedures and payment processes, contact +61 3 9606 9606. 

Requirements for offering public accounting services

Offering public accounting services into Australia or New Zealand

Members offering public accounting services into Australia or New Zealand must hold a Public Practice Certificate or a Limited Practice Certificate. A practitioner providing public accounting services from a country outside Australia or New Zealand for a client within Australia or New Zealand, must have a Public Practice Certificate or a Limited Practice Certificate for each of the jurisdictions for which they provide the services.

Public Practice Certificate

If you intend to earn more than $45,000 gross fees per annum from the provision of public accounting services into Australia or New Zealand, you must obtain a Public Practice Certificate. Completion of the Public Practice Program is one of the prerequisites for obtaining a Public Practice Certificate.

Prior to 2020

The Public Practice Program has two components: the Practice Management distance learning program and the Public Practice Program Intensive workshop. To successfully complete the Public Practice Program you must pass the Practice Management exam and attend a workshop. You can attend a workshop either in the same semester as your enrolment in Practice Management or at a later date. Workshops are conducted in most states in Australia.

You must have attended a workshop and successfully obtained a Public Practice Certificate within eight years of passing the Practice Management exam. If you do not successfully apply within eight years of passing the exam you will be required to complete the eLearning (from 2020 onwards) and attend another workshop. You must also have relevant work experience to obtain a Public Practice Certificate.

From 2020 onwards

The Public Practice Program has two components: the eLearning program and the Public Practice Program workshop. To successfully complete the Public Practice Program you must pass complete all modules in the eLearning and attend a workshop. You can complete the eLearning and workshop in any order. Please visit My Online Learning or contact the CPD Hotline on 1300 73 73 73 for dates and fees. New Zealand members should ring +64 9 913 7450. There is a separate fee for attending the Public Practice Program workshop.

You must have successfully obtained a Public Practice Certificate within eight years of completing the eLearning and the workshop. If you do not successfully apply within eight years of completing the eLearning and the workshop you will be required to repeat the eLearning and attend another workshop. You must also have relevant work experience to obtain a Public Practice Certificate.

Limited Practice Certificate

If you do not intend to earn more than $45,000 gross fees per annum from the provision of public accounting services on an ongoing basis (refer to exceeding the earning threshold), you can apply for a Limited Practice Certificate. Completion of the Practice Management distance learning program (prior to 2020) or completion of the eLearning (from 2020 onwards) is one of the prerequisites for obtaining a Limited Practice Certificate.

Prior to 2020

You must obtain a Limited Practice Certificate within eight years of passing the Practice Management exam. If you do not successfully apply within eight years of passing the exam you will be required to complete the eLearning (from 2020 onwards). You must also have relevant work experience to obtain a Limited Practice Certificate.

From 2020 onwards

You must obtain a Limited Practice Certificate within eight years of completing the eLearning. If you do not successfully apply within eight years of completing the eLearning you will be required to complete the eLearning again. You must also have relevant work experience to obtain a Limited Practice Certificate.

If you hold CPA or FCPA status, and you do not earn more than $10,000 gross fees per annum from the provision of public accounting services, you do not need to obtain a Public Practice Certificate or Limited Practice Certificate. However, you must hold professional indemnity insurance. Please also note that there is a requirement to hold a Public Practice Certificate or Limited Practice Certificate if you are conducting audits of self-managed superannuation funds, irrespective of the fees earned.

Exceeding the earning threshold

If your earnings exceed the $45,000 gross fees threshold within five years of passing the Practice Management exam or the eLearning, you may be eligible to transfer from a Limited Practice Certificate to a Public Practice Certificate after completion of the Public Practice Program workshop.

Offering public accounting services outside Australia or New Zealand

CPA Australia does not regulate members in public practice outside Australia or New Zealand. Members who are interested in public practice and are based outside Australia or New Zealand may enrol in the eLearning program. Members can also access an overview of the requirements to practise as an accountant in Hong Kong, Malaysia and Singapore. This material is intended to be an introduction to the requirements only—members are responsible for ensuring they are aware of and comply with all of the regulators’ requirements in the country in which they work.

Members residing outside Australia or New Zealand who have completed Practice Management or the eLearning and who later wish to offer public accounting services into Australia or New Zealand must first meet the eligibility requirements for a Public Practice Certificate. Among other requirements, members applying for a Public Practice Certificate must have passed the Practice Management exam or eLearning within the last eight years and have attended a Public Practice Program workshop within the eight-year time frame. To obtain a Public Practice Certificate, members must also have relevant work experience gained in Australia or New Zealand and meet other requirements.