CPA Program exams are conducted for each subject at the end of every semester. Each exam is three hours and 15 minutes duration without official reading time. With the exception of Singapore Taxation, all CPA Program exams are "open book" and based on the study guide and material on My Online Learning that is noted as examinable. For Singapore Taxation, candidates can take into the exam the Tax Acts as referenced under the recommended texts section of the Singapore Taxation study guide.

For more information on exam structure for each subject, you should refer to the exam guidelines by subject available on My Online Learning.

Your exam experience

We deliver the majority of our exams in a computer-based environment and encourage you to watch the below video, "Sitting your exam with CPA Australia"  to understand your check-in process and on-screen experience.

You can also familiarise yourself with your exam environment by taking an interactive tutorial and we recommend you read our General Guidelines for Exam Preparation, available via My Online Learning to understand your exam obligations in further detail.

Sitting a paper-based exam

In some instances, paper-based exams will be offered to candidates based on location or by some instances of approved Reasonable Adjustment.

Identification requirements

You must provide two original forms of valid and current ID documentation to enter the venue for the exam.

  • Your primary ID document must be government issued and it must contain your photograph and signature. For example, a drivers licence, passport, military ID or national or country ID card.
  • Your secondary ID document must contain either your photograph OR signature. For example, a social security card or credit/debit card.

The name on your identification must exactly match the name on your member profile with CPA Australia. If you need to update your profile you must contact us at least five business days before your scheduled exam appointment.

Primary ID
  • Driver’s Licence 
  • Learner’s Permit (plastic card only with photo and signature) 
  • National/State/Country Identification Card 
  • Passport 
  • Passport cards 
  • Military ID 
  • Military ID for spouses and dependents 
  • Alien Registration Card (Green Card, Permanent Resident Visa) 
  • Government-issued local language ID (plastic card with photo and signature)
Secondary ID
  • Debit (ATM) Card
  • Credit Cards
  • Social Security Card
  • Any form of Primary ID

Special consideration

You may be eligible to defer or cancel your enrolment if your personal circumstances change due to:

  • a medical condition
  • personal hardship
  • a clash with another exam, or where your exam clashes with a significant personal event

If you sit your exam, you may be eligible to apply for special consideration if your exam preparation or exam sit was affected by:

  • a medical condition
  • personal hardship
  • late receipt of segment materials
  • an exam incident

Note: A heavy workload or work travel requirements are not eligible criteria for special consideration

Exam results

Exam results are presented as a Grade along with a scaled score. Scaled scoring is a best practice approach used in large scale testing programs where there are multiple versions of an exam for the same subject. As there may be minor variances in exam difficulty, a scaled score ensures that your exam result accurately reflects your exam performance, regardless of the exam version you sat.

Find out more about scaled scoring.