Exemptions

CPA Australia ASA candidates have the option of completing the paper 110.807 Tax via Massey University, which will grant them an exemption for an elective subject in the CPA program.

This subject is offered within the Master of Professional Accountancy & Finance at Massey University.

If candidates with this exemption still wish to build their competencies in Australian taxation, they can study Taxation as an elective.

Applicants who have successfully completed the Vietnamese Tax Segment in the annual Auditors' exam organised by the Ministry of Finance and achieved a minimum result of 6.5 for the subject, may be eligible for an exemption for an elective subject of the CPA Program. This arrangement is only applicable to candidates who have completed the Vietnam Tax segment from 2014 onwards.

If candidates wish to complete the annual Auditor's exam in Tax through the Ministry of Finance Vietnam, please contact CPA Australia's Vietnam office for further information, including semester dates.

CPA Australia and The Taxation Institute of Hong Kong (TIHK) have a memorandum of understanding (MOU), effective until 31 December 2024.

The MOU enables candidates who have completed the Hong Kong Tax Paper or PRC Tax Paper of the Chartered Tax Adviser Qualifying Examination (formerly Certified Tax Adviser Qualifying Examination) conducted by TIHK (the CTA Examination) to receive a non-specified elective exemption for the CPA Program.

The MOU recognises the successful completion of the Hong Kong Tax Paper or PRC Tax Paper of the CTA Examination two years before a candidate begins the CPA Program.

CPA Australia members who have commenced the CPA Program can obtain the exemption by completing the CTA Examination while undertaking the CPA Program.

Candidates can apply for an exemption within a year after the MOU ends.

To apply for an exemption, upload a colour scanned copy of the official transcript from TIHK showing a pass in the Hong Kong Tax Paper or PRC Tax Paper of the CTA Examination when you apply for membership.

Details of the CTA Examination can be found on the TIHK website.

CPA Australia has an agreement with City University of Hong Kong (CityU) whereby members who have completed IS5313 ‘Foundations of Information and Electronic Business Systems’ AND IS6200 ‘Blockchain Technology and Business Applications’ within the Master of Science degree are eligible to receive an exemption for Digital Finance as an elective subject within the CPA Program.

Please note, a member must have completed recognised studies in taxation or auditing to apply for the elective exemption.

To apply for this exemption, upload a colour scanned copy of your official academic transcript from CityU when you apply for membership or update your application.

CPA Australia has an agreement with the University of the South Pacific which applies to candidates who have completed the subject AF439 Advanced Issues in Contemporary Taxation. This subject is offered within the Postgraduate Diploma of Commerce with a major in Professional Accounting and the Master of Commerce and Professional Accounting.

Candidates who have undertaken AF439 Advanced Issues in Contemporary Taxation will be granted an exemption for an elective subject in the CPA program. If candidates with this exemption still wish to build their competencies in Australian taxation, they can study Taxation as an elective.

If you are a member of a professional body not listed above, see our international affiliations for information about mutual recognition agreements and other affiliations with CPA Australia. You may be eligible to apply for CPA Program exemptions or reciprocal membership.