Public Practice help

Members who provide public accounting services in or into Australia and/or New Zealand need a public practice certificate, no matter where in the world they are located.

This requirement includes directors, partners and principals of a public practice entity, as well as employees who are responsible for signing off on and/or controlling the public accounting service work.

CPA Australia defines public accounting services in the By-Laws and includes the following areas: 

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

Refer to our Guide to public accounting services webpage for more detail.

Public Practice Certificate (PPC) or Limited Public Practice Certificate (LPPC) 

Public Practice Certificate (PPC)

For members who are earning, or intending to earn, more than $45,000 in gross fees each calendar year from the provision of public accounting services:

• must be a member of CPA Australia holding CPA or FCPA status.
• If migrated to Australia/New Zealand in the last five years must have completed Australian/New Zealand specific company law and tax from a recognised university, as applicable.
• must have completed the Public Practice Program (the former Practice Management distance learning subject and Intensive workshop) or the new eLearning and workshop in the past eight years.
• must have a minimum of three years' full time work experience within the last eight years in an area of work defined as a public accounting service.
• must attach a copy of a certificate of currency to application form to attest that they are currently covered by a professional indemnity insurance policy which meets minimum prescribed levels.
• must attach proposed letterhead and business card to application form for approval
• must have an approved practice structure.

Members applying for all certificate types must have CPA or FCPA status and provide: 

• a resume to demonstrates a minimum of three years' full time work experience within the last eight years in an area of work defined as a public accounting service.
• practice structure details for CPA Australia to check it is an Approved Practice Entity as defined in the By-Laws
• a copy of a certificate of currency to attest that they are currently covered by a professional indemnity insurance policy which meets By-Law 9.8
• proposed letterhead and business card to application form for approval
• If migrated to Australia/New Zealand in the last five years, a transcript from a recognised university demonstrating Australian/New Zealand specific company law and taxation having been completed

Full PPC or PPC as Employee will be determined based on information supplied as part of application. This is determined based on the role in the Entity. 

Limited Public Practice Certificate (LPPC)

For members who are earning, or intending to earn, between $10,000 and $45,000 in gross fees each calendar year from the provision of public accounting services:

• must be a member of CPA Australia holding CPA or FCPA status.
• If have migrated to Australia/New Zealand in the last five years must have completed Australian/New Zealand specific company law and tax from a recognised university, as applicable.
• must have completed the Practice Management distance learning subject or the new eLearning in the past eight years.
• must have a minimum of three years' full time work experience within the last eight years in an area of work defined as a public accounting service.

You must attach a copy of a certificate of currency to application form to attest that they are currently covered by a professional indemnity insurance policy which meets minimum prescribed levels.

You are not required to hold a LPPC if you earn less than $10,000 from public accounting services, do not advertise or hold your services out to the public, and do not brand as CPA practice. You still need to hold professional indemnity insurance (PII). CPA Australia has a complimentary 'mini PII' to cover fully qualified members (CPAs and FCPAs) in this category. Seek professional advice from an insurer / insurance broker if this policy is right for you.

The Public Practice Program is one of the pre-requisite requirements for members wanting to apply for a practising certificate so they can offer public accounting services. The Public Practice Program has two components:

All members applying for a LPPC or PPC will need to complete the eLearning component. Members who are applying for a PPC will also need to complete the Workshop. 

• eLearning - 4 essential learning modules that can be undertaken on demand throughout the year over a period of 12 months from enrolment date.
• Workshop - either a 2-day workshop held at different locations around Australia or a 5-part virtual classroom series.

Attendance: To successfully complete the Public Practice Program, you'll need to attend both days of the workshop or at least four virtual classroom sessions live. The missed virtual classroom session will need to be watched via the recording.

Members can choose to complete the eLearning prior to, or after the workshop. 

The Public Practice Program is valid for 8 years after completion, this timeframe includes the requirement to apply and be assessed for a LPPC/PPC.

Applicants need to complete the online application form and submit it for assessment. The form is available on our website.

The application is free of charge, but you will need to pay your first year certificate fee. This is paid upon initial application and then annually (payable each year with membership renewal notice).

Refer to our Member Service Fees webpage for more information.

Note: Please ensure you include all documents in your application. Failure to do so may result in delays to your application.

The information required depends on the type of public practice certificate you’re applying for. 

Members applying for all certificate types must have CPA or FCPA status and provide: 

• a resume to demonstrates a minimum of three years' full time work experience within the last eight years in an area of work defined as a public accounting service.
• practice structure details for CPA Australia to check it is an Approved Practice Entity as defined in the By-Laws
• a copy of a certificate of currency to attest that they are currently covered by a professional indemnity insurance policy which meets By-Law 9.8
• proposed letterhead and business card to application form for approval
• If migrated to Australia/New Zealand in the last five years, a transcript from a recognised university demonstrating Australian/New Zealand specific company law and taxation having been completed

A SOQM that complies with APES 320 or ASQM 1, and a Risk Management Framework that complies with APES 325, are critical components of any practice firm to ensure ongoing compliance with their professional and ethical requirements and a high quality of service provided to clients. Where members do not maintain these systems, there may be impacts on their professional indemnity insurance cover. 

Members who completed the CPA Australia Public Practice Workshop in 2025 were told to provide a copy of their Statement of Quality Management (SOQM) & Risk Management Framework (RMF) to the Best Practice Program team for assessment prior to their Public Practice Certificate (PPC) application being approved.

This assessment has now moved to after the member has been granted a PPC. Members must submit their SOQM & RMF to the Best Practice team upon request.

CPA Australia members, including LPPC and PPC holders, declare that they are compliant on renewal/activation of membership. 

Members agree to the appropriate renewal terms at this time and confirm that all their details, including their public practice details are correct. 

It is the members obligation to comply at all times and if changes have taken place inform CPA Australia submitting an update application form.

Members are required to submit details of these changes in an Update Application for assessment and approval. This application will need to include all information and documentation in line with the details of their practice structure and/or practices they are associated with.

It is a requirement that all public practice certificate holders inform CPA Australia of all practice entities they are associated with. If you are associated with an entity that CPA Australia has not been informed of, this will also need to be included in an Update Application.

In the Update application, you can either: 

• Let us know of changes to your practice details and/or practice structure, including association with a new entity.
• Request to change your practising certificate type – e.g. change from holding a LPPC to a PPC, or to hold stop holding your PPC as an employee to holding it as either a principal, partner or director.

The correct Update Application type depends on the change you’re making.

1. The Update application can be used to change your certificate type when there has been a change to your role or the amount of gross fees per calendar year from the provision of public accounting services.
   1. Change your PPC as an Employee to a PPC as a Director, Partner or Principal.
   2. Change from a LPPC to a PPC if your practice threshold is over $45,000.
   3. Change from a PPC to a LPPC if your practice threshold is under $45,000.
   4. Change from PPC as a Director, Partner or Principal to PPC as an Employee.
2. Update your practice details (including practice name and practice structure) if you're making changes to your practice’s name, structure, or other entity related details.

If you're making both types of changes (e.g. updating your certificate type and your practice details) select “Change my practising certificate held” application and make sure to include all information on the practice entities, you are associated with. 

Updating your Primary Employer in the Career section of your membership profile is separate from updating your public practice details.

If you hold a public practice certificate, we require more detailed information than what’s captured in the career section. This includes:

• Your practice ABN
• The public accounting services you provide
• A certificate of currency for your professional indemnity insurance (PII)
• Your practice structure and ownership details

These updates must be submitted via an update application, not through the career section. This ensures your public practice profile reflects accurate and complete information required for compliance purposes. 

Our practising certificates are issued to individual members, not to firms or entities. 

CPA Australia does not offer firm or entity membership.

CPA Australia members need to comply with the requirements of the By-Laws regardless of their employment status. If you provide public accounting services in or into Australia and/or New Zealand, then the requirement to hold a LPPC or PPC remains, and you will not be eligible to transfer to the retired list. 

By-Law 9.8(c) details the features a PII policy needs to have such as the minimum sum insured, coverage and excess.  Seek professional advice from an insurer/insurance broker to obtain a policy that is appropriate for your practice and complies with the by-laws.

No, you don’t need to upload your PII certificate of currency (CoC) each year. 

However, you must still:

• Declare that you hold current professional indemnity insurance that meets By-Law requirements on application for PPC or through the renewal process.
• Provide your current and compliant certificate of currency if requested by CPA Australia.

Amendments were made to By-Law 9.8 to remove the requirement for every member providing Public Accounting Services, or holding a practising certificate, to provide an original certificate of currency or information of their coverage at the time of their annual renewal of their Public Practice Certificate or insurance renewal.

If you receive a claim or notification above $50,000AUD or $50,000NZD, use the PII portal to record the details (member login required).

If the claim or notification is above $500,000AUD or $500,000NZD it is a by-law requirement to notify CPA Australia immediately. Record the details in the PII portal and email [email protected]. 

Members who hold a public practice certificate with CPA Australia are eligible to use brand as a CPA practice if the structure meets the definition of a Majority Approved Practice Entity in the By-Laws. This is optional and not a requirement. 

Branding as a CPA practice is for members of the public to identify that you are a practice with a majority of CPA public practice certificate holders, which allows you to display the CPA Australia Public Practice logo on: 

• Stationery 
• Building signage
• Website

The CPA designation is widely recognised and respected in the business community. Displaying the CPA Public Practice logo signals to clients and stakeholders that the practice adheres to high professional standards. It helps establish trust from the first interaction, whether through signage, websites, or printed materials.

The CPA Public Practice logo is different from the CPA Australia logo. It enables you to leverage the recognition of your CPA designation while clearly differentiating between the professional organisation and your own business. This distinction helps reinforce your firm’s identity while still benefiting from the credibility of the CPA brand.

Using the logo also allows your firm to align with CPA Australia’s broader advertising and public awareness campaigns, amplifying your visibility.

Refer to the Public Practice Brand Guidelines for information on using our logo and brand, naming your practice, and designing stationery and communications for your business.

Only public practitioners have the option to use the CPA Public Practice logo, to enable a practice to be 'CPA branded'.

Approval to brand and assessment of proposed stationery must be completed before branding eligibility is confirmed.

Only the Public Practice Operations team can determine whether a member’s practice is eligible to brand.

CPA public practice certificate holders who are approved to brand, must meet the following requirements:

• Hold a recognised CPA Australia public practice certificate; and
• Have a practice entity structure that meets the Majority Approved Practice Entity definition in the By-Laws: 
• Members with a CPA Australia Public Practice Certificate that holds more than 50% of voting shares (directly or indirectly) or
• Members with a CPA Australia Public Practice Certificate that comprises of a majority of Directors/ Partners/ Trustees; and
• Members with a CPA Australia Public Practice Certificate who can control the Approved Practice Entity and quality of work/ services performed

The practice structure is to be approved where the majority of the control held by members who hold a CPA Australia Public Practice Certificate.

For new public practice certificate holders:

Design your branded collateral according to our guidelines and submit it with your public practice certificate application form.

For existing public practitioners seeking approval to brand:

Design your material according to the guidelines and email it to [email protected] for approval ensuring your practice structure meets the Majority Approved Practice Entity requirements to be eligible to brand. 

Note: If your practice structure is or has changed, you will need to submit an Update Application for assessment and approval. 

For existing public practitioners approved to brand (changes to collateral):

Design your material according to the guidelines and email it to [email protected] for approval. 

For existing public practitioners approved to brand (changes to Entity structure):

Design your material according to the guidelines and submit with your Update Application for assessment and approval. 

If you have been approved to brand previously and are updating anything with the CPA Public Practice logo, this will require review and approval by the Public Practice Operations team. 

First, you will need to ensure this complies with the CPA Australia Public Practice Brand Guidelines. These Guidelines offer advice and requirements on logo usage, stationary branding and practice naming convention.

Refer to the CPA Australia Public Practice Brand Guidelines here and when you have the draft stationary for approval this can be sent through to [email protected]

Yes, it is a requirement of CPA Australia membership that public practice certificate holders participate in a Program assessment when selected. The frequency of member selection is determined based on the type of services provided and any history of compliance issues or PII claims. 

Undertaking Program assessments is a requirement for CPA Australia to maintain its professional body status and recognition with various regulators.

If you continue to hold your public practice certificate you are required to participate in an assessment when selected. Admission to the Retired List does not exempt Public Practice members from this obligation. During the assessment, you will be able to indicate that you no longer provide public accounting services. We will then modify your assessment to ensure procedures and information requested is limited to relevant aspects of you continuing to hold your public practice certificate.

Members in Public Practice must be associated with a practice entity, if you are not, and have ceased providing Public Accounting Services, we suggest you evaluate the need to continue holding your public practice certificate. If you  meet the requirements to not hold a Public Practice Certificate, you will need to submit a cancellation application.

Information on the assessment process and frequently asked questions can be found here.