Currently, sole practitioners make up more than 50 per cent of CPA Australia public practice firms.

However, firm structures are continuing to evolve. Emerging models include partnerships where the new partner does not have to purchase equity in the firm, corporatised models which allow external shareholders and models which allow for differing levels of equity for partners and staff.

If you’re considering entering public practice, find out more about your pathways (PDF) to attain a CPA Australia Public Practice Certificate to practice in Australia, and the related fees.

If you are already working in public practice, the resources below will guide you as you establish your own practice. Be clear about what you want your firm to achieve and be aware of how an operating structure is affected by regulations.

Business planning

Australian state and federal governments provide access to complimentary business plan templates, including those available at and

CPA Australia also provides guidance on 

CPA Australia resources

Australian Government resources and support