Subjects and course guide
Compulsory subjects
The following four subjects must be taken to complete the CPA Program.
Ethics and Governance
This subject provides you with the analytical skills and knowledge to identify and resolve professional and ethical issues
- Ethics
Strategic Management Accounting
Strategic management accounting is a key component of the overall skills base of today’s professional accountant
- Management accounting
Financial Reporting
This subject covers the financial reporting, technical accounting, and skills and values that are applicable in global business
- Financial reporting
Global Strategy and Leadership
The capstone subject for the CPA Program consolidates ethics, financial reporting and strategic management accounting subjects.
- Financial reporting
- Management accounting
Electives
If you’ve already completed recognised studies in tax and auditing, you’re free to choose any elective.
If you haven’t completed recognised studies in tax, and tax is a compulsory subject in your CPA program, you must sit Australia Taxation, Australia Taxation - Advanced, or a local variant available in Singapore, Malaysia, Hong Kong and New Zealand.
If you haven’t completed recognised studies in audit, and audit is a compulsory subject in your CPA program, you must sit Advanced Audit and Assurance.
You can select two electives from the following.
Advanced Audit and Assurance
This subject examines audit and assurance processes, methodologies and procedures
- Audit
Contemporary Business Issues
This subject highlights the challenges and opportunities for the accounting profession in the contemporary business environment
- Business advisory
Financial Risk Management
The purpose of this subject is to equip you with the necessary skills to assess financial risks and manage them strategically
- Financial management
Digital Finance
Explore what you need to know to navigate the complex world of digital finance
- Digital transformation
- Financial accounting
Australia Taxation
Australia Taxation introduces fundamental concepts of income tax law and legislation
- Taxation
Australia Taxation – Advanced
An extension of Australia Taxation, this subject examines advanced tax issues including income tax law
- Taxation
Hong Kong Taxation
Members in Hong Kong may study a local taxation subject offered by Hong Kong Metropolitan University, formerly known as The Open University of Hong Kong
- Taxation
- Personal and career development
Malaysia Taxation
Members in Malaysia may study a local taxation subject offered by Sunway TES and the Universiti Tun Abdul Razak.
- Taxation
New Zealand Taxation
Members in New Zealand may study a subject focusing on New Zealand taxation offered by Massey University and Lincoln University
- Taxation
Singapore Taxation
This subject provides you with leading-edge, specialised training in the area of Singapore taxation
- Taxation
Fiji Taxation
Members in Fiji may study a local taxation subject offered by the University of the South Pacific (USP)
- Taxation
Taxation study options
There are now two taxation subjects as part of the CPA Program. You can study one or study both, depending on your career goals. Read about taxation study options to decide what's right for you.
Scholarships
Financial planning study
If you were an Associate member before 19 August 2019, the Graduate Diploma of Financial Planning course offered by Kaplan Professional can be completed alongside the CPA Program.
Discover more
Career and Professional Development
Stay ahead of the curve with professional development and upskilling tips. Boost your career prospects with expert insights for Australian and New Zealand practitioners at all stages of your career.
- Personal and career development
article·Published onHow you can utilise your designation abroad
- Personal and career development
Oceania Regional Scheme: a pathway to becoming a CPA
The Oceania Regional Scheme was established to assist nationals of select countries to study to become a CPA
- Personal and career development
Advance to FCPA status
If you are a highly experienced CPA, you can become a Fellow Certified Practising Accountant (FCPA)
- Personal and career development
CFA Institute
Leverage your CFA expertise to accelerate your journey to becoming a CPA.
- Personal and career development
Chinese Institute of Certified Public Accountants (CICPA)
There are several steps that CICPA members must follow to obtain a CPA Australia membership under the mutual recognition agreement. Read the steps here.
- Personal and career development