The CPA Program is a distance education program. You need to complete the education component and have us verify Your Experience and your degree to advance to CPA status.
To complete the education component, you must complete compulsory and elective subjects. The subjects are offered by distance learning and each is assessed by an exam at the end of the semester.

If you have completed recognised studies in tax and auditing, you can choose any elective, but if you have not, you must select Advanced Taxation (or local taxation variant) and Advanced Audit and Assurance.

Your Experience can be gained whilst completing the education component. Your Experience offers you the opportunity to develop and demonstrate skills in the workplace and combine your formal education with relevant experience.

The number of subjects you must complete is determined by the date you first enrolled in the CPA Program. If you began the CPA Program before semester two, 2009, refer to rules and regulations.

Candidates who start the CPA Program from semester two, 2009 onwards must complete four compulsory subjects:

They must also complete two electives chosen from the following:

Explore our new Financial Planning Education.

Note: The subject outlines (syllabus) outlined above are for the current semester only. For subject outlines from previous semesters, contact your nearest CPA Australia office.

You can undertake the CPA Program in the order of your choice. A popular approach is to enrol in Ethics and Governance, followed by Strategic Management Accounting, Financial Reporting, the elective segments and Global Strategy and Leadership.

See also: Rules and regulations.

Exemptions

Exemptions into the CPA Program may be available for studies completed before starting the CPA Program. Applicants will be advised of any relevant exemptions as part of their membership assessment.

Timeframe

The timeframe to complete the CPA Program and advance to CPA status is determined by the date you first enrolled in the CPA Program and the date you joined CPA Australia as an Associate member.

1 July 2007 onwards

Timeframe to complete subjects

Timeframe to advance to CPA status

Six years from join date Six years from join date

1 January 2007 – 30 June 2007

Timeframe to complete subjects

Timeframe to advance to CPA status

Six years from first enrolment Eight years from join date

1 January 2004 – 31 December 2006

Timeframe to complete subjects

Timeframe to advance to CPA status

Five years from first enrolment Eight years from join date

1 January 2000 – 31 December 2003

Timeframe to complete subjects

Timeframe to advance to CPA status

Five years from first enrolment Indefinite

If you are unable to complete your CPA Program or advance to CPA status within the relevant timeframe, extensions may be available. Contact your nearest CPA Australia office to discuss your options.

Candidates will automatically advance to CPA status when all the requirements have been demonstrated.