New Zealand Taxation

Study options for New Zealand Taxation

Members in New Zealand may study a local taxation subject offered by Massey University and Lincoln University and receive recognition of that study in the CPA Program.

CPA Australia has long-standing relationships with both of these highly respected institutions that ensures they are expertly placed to deliver this local taxation solution for members in New Zealand.

The subjects’ content will undergo regular reviews to ensure they meet CPA Australia's stringent expectations.

When to choose New Zealand Taxation

If you have not satisfied CPA Australia's tax competency requirement, you are advised in My CPA Program to complete taxation study, (Australia Taxation) as a requirement to become a CPA.

However, if you're based in New Zealand and intend to pursue a career in New Zealand, it may be more appropriate to complete local taxation study with Massey University or Lincoln University.

What to expect

To complete this study with Massey University, you will be required to:

1. Contact CPA Australia (New Zealand Office) by email to obtain instructions and your Enrolment letter. You’ll need to submit your Enrolment letter to Massey University. Please include “Massey University Taxation letter” in your email subject line.
2. Apply and enrol with Massey University using the instructions provided by CPA Australia’s New Zealand team.
3. Once enrolled, study using the resources provided, complete all assessments, and sit the final exam with the university.
4. Once you’ve successfully completed the subject and received an official statement of your exam result, submit this to CPA Australia for recognition as an elective unit of study in the CPA Program.

To complete this study with Lincoln University, you will be required to:

1. Contact CPA Australia (New Zealand Office) by email to obtain instructions and your Enrolment letter. You’ll need to submit your Enrolment letter to Lincoln University. Please include “Lincoln University Taxation letter” in your email subject line.

1. Apply and enrol with Lincoln University using the instructions provided by CPA Australia’s New Zealand team.
2. Once enrolled, study using the resources provided, complete all assessments, and sit the final exam with the university.
3. Once you’ve successfully completed the subject and received an official statement of your exam result, submit this to CPA Australia for recognition as an elective unit of study in the CPA Program.

 

How to apply for recognition

1. Log into My CPA Program using your member ID or email address, along with your website password.
2. From the Menu, select ‘Become a CPA’ followed by the ‘Apply now’ option.
3. When the webpage has loaded, please select ‘Apply for update - Start’.
4. Move to ‘Education’, where you can search for and add the unit of study you have completed with either Massey University or Lincoln University.
5. Move to 'Supporting Documents' and upload your results under the correct heading.
6. Submit your application for verification on the final page.

Once approved, you’ll receive an elective exemption, which you can check by logging into My CPA Program.

You'll then only be required to complete one elective, in addition to the compulsory subjects, to satisfy the requirements of the CPA Program.