Application forms and eligibility

A public practice certificate is for those members who are earning, or intending to earn, more than $45,000 in gross fees each calendar year from providing public accounting services. If you intend to earn less than $45,000, you can apply for a limited public practice certificate (see below).

Prerequisites 

• You must be a member of CPA Australia holding CPA or FCPA status.
• You must have completed the Public Practice Program in the past eight years, consisting of:
• Before 2020: Practice Management distance learning subject and the Public Practice Intensive workshop
• After 2020: Public Practice Program e-Learning and Public Practice Program workshop
• You must have at least three years' full-time work experience within the past eight years in an area of work defined as a public accounting service.
• You must have an approved company structure.
• You must attach a copy of a certificate of currency to your application form to prove you are currently covered by a professional indemnity insurance policy which meets minimum prescribed levels.
• You must attach your proposed letterhead and business card to your application form for approval.

As applicable

• If you have migrated to Australia or New Zealand in the last five years, you must have completed Australian-specific or New Zealand company law and tax from an approved higher education provider.

A limited public practice certificate is for those members who are earning, or intending to earn, between $10,000 and $45,000 in gross fees each calendar year from providing public accounting services.

If you are intending to earn less than $10,000 you aren’t required to hold a limited public practice certificate if don’t advertise or hold your services out to the public. However if you sign audit reports for SMSFs in Australia or conduct FMC audits in New Zealand, you’ll need a public practice certificate. You’ll still need to hold the minimum prescribed levels of professional indemnity insurance.

Prerequisites

• You must be a member of CPA Australia with CPA or FCPA status.
• You must have completed the Practice Management distance learning subject or Public Practice Program e-Learning in the past eight years.
• You must have at least 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 your application form to prove  you are currently covered by a professional indemnity insurance policy which meets minimum prescribed levels.
• You must attach your proposed letterhead and business card to your application form for approval.

As applicable

• If you have migrated to Australia or New Zealand in the last five years, you must have completed Australian-specific or New Zealand company law and tax from an approved higher education provider.

Prerequisites for trading with a non-member

• Complete a "Trade with a non-member application form" if you are practising with a non-member who is not a member of Chartered Accountants Australia and New Zealand (CAANZ) and doesn't hold a Certificate of Public Practice with CAANZ.
• Non-member partners need to be approved as Approved Controllers as defined in our By-Laws Part 9.3(a)(ii).
• Members and non-members both need to complete and sign the relevant section of the Trade with a Non-member application form.
• Attach samples of your proposed letterhead and business card to your application form for approval. All partners must disclose their qualifications and professional affiliations on the practice's business stationery.
• Attach a copy of a certificate of currency to your application form. This certificate demonstrates that you're covered by a professional indemnity insurance policy that meets minimum prescribed levels.

Additional requirement for members who trade with non-members

• Your non-member partners are subject to a CPA Best Practice assessment.

Additional requirements for members applying to trade as Certified Practising Accountants

• Your practice structure must meet the requirements of a Majority Approved Practice Entity as defined in our By-Laws.
• If the practice is an incorporated entity, more than half of the issued shares must be held by CPA Australia members with a current CPA Australia certificate of public practice OR CPA Australia members holding a CPA Public Practice certificate including a majority of directors.
• The use of our public practice branding and logo is under limited licence and needs to comply with our Public Practice Brand Guidelines. Members can read the guidelines here.
• You'll need to ask for prior approval from us if you wish to make changes to previously approved stationery.

• The practice must be controlled by CPA Australia members and members of an approved professional body, that is, one with equivalent entry and professional standards, for example, legal practitioners.
• Non-member partners must have an appropriate quality review process.
• You must attach a copy of a certificate of currency to your application form to prove  you are covered by a professional indemnity insurance policy which meets minimum prescribed levels.
• You must attach your proposed letterhead and business card to your application form for approval. All partners must disclose their qualifications and professional affiliations on the business stationery.