CPA Program rules and regulations

Outlined below are the rules and regulations for your CPA Program enrolment. The CPA Program policies mentioned within form part of these rules and regulations:

• Subject deferral and cancellation policy
• Reasonable adjustment policy
• Exam scheduling policy
• Academic misconduct policy
• Special consideration policy

1. Enrolments can be completed online via My CPA Program. Candidates must satisfactorily complete full payment of the enrolment fee for a subject before they are enrolled in and undertake that subject and any assessment.
2. Candidates can enrol in any available subject as their first enrolment, except for Global Strategy and Leadership. Candidates must have successfully completed all other compulsory subjects of the CPA Program before enrolling into Global Strategy and Leadership.
3. Candidates wanting to pursue a career in financial planning, are encouraged to review the Graduate Diploma of Financial Planning course offered by Kaplan Professional, which can be completed alongside the CPA Program. Those who were Associate members on or before 19 August 2019 may be eligible for a subject discount with Kaplan and eligible to receive exemptions for up to three CPA Program subjects. Completion of studies in the area of Australian Taxation, as approved by the Tax Practitioners Board, is also required to register as a tax (financial) adviser. This registration is required to provide financial advice in taxation. If a candidate holds a tax agent registration with the Tax Practitioners Board, they may also meet the requirements to provide taxation advice to clients. Candidates who have not completed prior Australian Taxation studies are recommended to first complete some learning in this area. Further, Australia Taxation – Advanced is also approved by the Tax Practitioner Board.
4. If a candidate has previously completed Advanced Taxation prior to Semester 2 2018, they are unable to enrol in Australia Taxation.
5. Other than in relation to the Ethics and Governance subject, candidates enrolling must be of Associate or CPA status with current membership and must maintain membership while enrolled in the CPA Program.
6. Candidates admitted without undergraduate taxation or auditing qualifications must complete Australia Taxation (or local taxation variant) or Advanced Audit and Assurance in the CPA Program in place of electives. These subjects were previously called Taxation or Advanced Taxation, and Assurance Services and Auditing.
7. As of Semester 1 2019 there are two taxation subjects in the CPA Program; Australia Taxation and Australia Taxation – Advanced. Australia Taxation is the default elective for those candidates who have not completed prior studies in taxation and assumes no prior knowledge. If a candidate intends to complete the Australia Taxation – Advanced, we strongly recommend they have previously completed Australian Taxation study prior to enrolling. Candidates wishing to enrol in Australia Taxation – Advanced must do so via phone through their local CPA Australia office. Both subjects will also contribute to part of the taxation education requirements for registration as a Registered Tax Agent (RTA) with the Tax Practitioners Board (TPB). Both subjects will be accepted in an application for a public practice certificate. Candidates who wish to enrol in Malaysia Taxation must do so directly through Sunway TES.
8. Failure to maintain current membership will result in the loss of access to all member online facilities including the Members' Handbook, My Online Learning resources and My CPA Program applications – which may significantly impact exam preparation and the ability to access results.
9. Personal information may be disclosed to a University Tuition Partner to provide education program results if the candidate is currently enrolled in the CPA Program and an approved embedded postgraduate qualification with the tuition provider.
10. Exemptions may be available if candidates have completed prior learning of equivalent content and depth to the CPA Program subjects. Exemptions into CPA Program studies may be granted at any time based on studies that are equivalent in content and depth, except for Global Strategy and Leadership. CPA Australia will recognise and exempt up to a maximum of three CPA Program subjects and deems the ‘knowledge currency’ of subjects to be valid for a period of 10 years.
11. Only candidates admitted via the Experience-Based Application pathway pilot may be eligible for exemptions based on their prior work experience that is of equivalent content and depth to the CPA Program Subjects. Exemptions into CPA Program studies may be granted at any time based on work experience that is equivalent in content and depth, except for Global Strategy and Leadership and Australia Taxation – Advanced.
12. Members may only enrol for CPD purposes once they have completed the education component of the CPA Program. They do not need to have completed the experience requirement to be able to enrol for CPD purposes. Members may enrol for CPD purposes even if they have already completed the same subject as part of the education component of their CPA Program. Subjects must be completed in the prescribed order where applicable. To enrol in Digital Finance for CPD purposes, members must enrol over the phone through their local CPA Australia office.
13. Members must hold a degree-level qualification recognised by CPA Australia and meet the experience requirement in order to advance to CPA Status. Members must complete the CPA Program and advance to CPA Status within the required timeframe, in alignment in by-law 3.4.
    
    The maximum period for completion of the CPA Program and advance to CPA status is determined by the date a member joins and the date they joined CPA Australia as an Associate member.
    
    Advancement Support Commitment
    
    CPA Australia’s commitment:
    • CPA Australia may direct you to the advancement support self-assessment form via your CPA Australia website when identified you as not on track to advance within the required timeframe
    Member's commitment:
    
    • Members access the advancement support plan web form via your CPA Australia website when notified as not on track to advance within the required timeframe
    Not on track of not advancing to CPA in the required timeframe is classified as:
    
    • unlikely to advance within the maximum period provided
    • the number of subjects outstanding is greater than semesters remaining until advancement deadline (i.e., 3 subject left to complete and 2 semesters)
    Advancement Support web form and plan
    • An advancement support plan will be provided following submission of an advancement support web form
    • An advancement support plan may include a revised advancement deadline and set out goals and options to get your studies back on track, it will only be issued if you are classified as not on track
    Do I need to engage with the advancement support plan?
    • It is highly recommended that you get support via an advancement support plan at the time you are not on track
    • We know from experience with other members, engaging with early may lead to success in achieving your goal of becoming a CPA
    • Not engaging with the advancement support plan will have an impact on your ability to complete your CPA Program subjects within the required time. Additional time may not be available outside of an advancement support plan, consequently you may not be able to continue with your membership
    What if I am not successful following an advancement support plan?
    • Not progressing with an advancement support plan will have an impact on your ability to complete your CPA Program subjects within the required time
    • Additional time will not be available outside of an advancement support plan, consequently you may not be able to continue with your membership if you have not advanced in required timeframe
    • Revised or updated advancement support plan is only available under extenuating circumstances reviewed by the advancement support committee. Extenuating Circumstances are deemed in situations, which are outside your control and have had a serious, ongoing impact across your ASA membership, hindering your ability to progress.
    • If your membership is forfeited, you may not be able to readmit within 12 months of your forfeiture date


14. The number of exams a candidate must pass in order to complete the CPA Program is determined by the date they first enrolled as shown below.
    

    Date of first enrolment	Total number of subjects	Compulsory subjects
    Semester 2, 2009 onwards	Six	Ethics and Governance Strategic Management Accounting Financial Reporting Global Strategy and Leadership
    Semester 1, 2004 to Semester 1, 2009 inclusive	Six	Ethics and Governance (candidates who have completed Reporting and Professional Practice and Corporate Governance and Accountability have met this requirement) Global Strategy and Leadership (candidates who have completed Business Strategy and Leadership have met this requirement)
    Semester 1, 2000 to Semester 2, 2003 inclusive	Five	Ethics and Governance (candidates who have completed Reporting and Professional Practice and Corporate Governance and Accountability have met this requirement)

15. Extensions to complete the CPA Program may result in candidates having to re-sit previously passed subjects or additional subjects, noting CPA Program knowledge currency is set at 10 years.
16. Enrolments will be accepted by CPA Australia until the advertised closing dates (see important dates and fees). Australian Eastern Standard Time (AEST) or Australian Eastern Daylight Time (AEDT) applies to all dates.
17. Candidates who are members of CPA Australia may enrol in up to three subjects per semester.
18. Changes to a different subject will be accepted until the advertised closing date for the respective semester (see important dates and fees). For this reason, study guides won't be dispatched before this date. Candidates are unable to change to a different subject if they have deferred the subject from the prior semester (unless there are extenuating circumstances).
19. Upon successful enrolment, a PDF copy of the Study Guide will be available on My Online Learning for all CPA Program subjects (except for Singapore Taxation). Singapore Taxation Study Guides are not available on My Online Learning. Access to all additional learning materials, including an eBook version of the study guide, will be available via My Online Learning from semester start. Candidates are encouraged to refer to the PDF and eBook version of the study materials as the primary resource for their studies.
20. Access to Guided Learning is available to all candidates enrolled in a CPA Program subjects (except Singapore Taxation) and made available as per the important dates and fees.
21. Access to My Online Learning will be disabled after the exam period and as advertised in the important dates and fees. The 'Ask the Expert' forums within Guided Learning becomes read-only from the advertised dates.
22. The Subject Cancellation and Deferral Policy forms part of the CPA Program Rules and Regulations. As part of enrolling into a CPA Program, candidates are agreeing to this policy.
23. Refunds will be issued for cancellation of an enrolment up to the advertised closing date for cancellations (see important dates and fees). No refunds will be issued if the enrolment is cancelled after the first cancellation closing date of the same semester as the original enrolment.
24. Candidates are permitted a maximum of two cancellations per subject.
25. Deferrals will be accepted up to the advertised closing date for deferrals. A deferral fee will be payable for all deferral applications received by CPA Australia. Exam deferral is to the next semester only. A maximum of two consecutive deferrals will be granted per enrolment. A third deferral may be granted for exceptional circumstances and with supporting documentation. If enrolment in a subject is subsequently cancelled, fees will not be reimbursed. Candidates are unable to defer beyond their advancement date.
26. If deferring, it is the candidate's responsibility to retain the study guide. No new study guide will be issued in the following semester, unless the guide content has been updated.
27. Once a candidate has cancelled or deferred their enrolment in the subject, all access to My Online learning will be terminated and any scheduled exam cancelled.
28. If a candidate defers their enrolment, they will need to wait until exam scheduling opens for the subject in the following semester to schedule their exam.
29. A candidate cannot cancel or defer their enrolment if they attend or attempt the exam. If a candidate fails an exam, does not attend an exam, or they are not granted an exam deferral by CPA Australia, they must re-enrol and pay the prescribed fee to continue with that subject. No refund will apply.
30. The Reasonable Adjustment Policy forms part of the CPA Program Rules and Regulations. As part of enrolling into a CPA Program, candidates are agreeing to this policy. Candidates can apply for reasonable adjustments to study guide and/or exam arrangements by the advertised closing date for the respective semester. The application is subject to an assessment from CPA Australia.
31. The Exam Scheduling Policy forms part of the CPA Program Rules and Regulations. It is the responsibility of the candidate to schedule their exam appointment via My CPA Program before the advertised scheduling closing date, as per CPA Australia's exam scheduling policy, unless the enrolment is for reference purposes only.
32. CPA Program exams can be scheduled by enrolled candidates as soon as exam scheduling opens for the subject and respective semester. Exam venues, modalities available, and exam appointment dates and times are subject to availability across the exam delivery window. CPA Australia cannot guarantee that the preferred appointment date, time or exam delivery mode will be accommodated.
33. If a candidate fails to schedule their own exam before the scheduling closing date, they acknowledge that CPA Australia will schedule an exam appointment on their behalf. CPA Australia will select the closest available exam appointment based on their residential address or may schedule an online proctored exam. The appointment may be in any exam format and on any day during the exam period.
34. The Special Consideration Policy forms part of the CPA Program Rules and Regulations. Candidates applying for Special Consideration, as per the Special Consideration Policy, must do so before the advertised closing date. Applications submitted after this date cannot be accepted. Only applications where all criteria and requirements for supporting documentation have been met will be considered by the Special Consideration Committee. For applications to be reviewed by the Special Consideration Committee, the candidate must have sat their exam and their scaled score must fall within the limited range below the pass mark. If a candidate receives a fail grade and their scaled score sits outside the limited range, their application will not be reviewed by the Special Consideration Committee and their result will not be considered for readjustment.
35. The Academic Misconduct Policy forms part of the CPA Program Rules and Regulations. Integrity is a fundamental principle underpinning the profession. Actions by CPA Program candidates, whether members of CPA Australia or not, such as but not limited to plagiarism, cheating, collusion and any other conduct whereby the candidate has sought to obtain an unfair academic advantage are not permitted. These actions may be treated by CPA Australia as academic misconduct. Allegations of academic misconduct will be reviewed by CPA Australia's Programmes and Pathways Unit and the exam results may be withheld pending the outcome of a referral to CPA Australia's Professional Conduct Unit for investigation. Penalties include, but are not limited to, the following:
    • forfeiture of membership
    • suspension of membership
    • lowering of membership status
    • exclusion from admission as a member
    • requirement to undergo further CPA Program subjects
    • a fine
    • results withheld
    • failure of a subject.
    Learn more about academic integrity and how to ensure you comply with our Academic Misconduct Policy

35. The CPA Program is a distance education learning program. Candidates must have a valid email address and must check their email regularly. Email is the official way CPA Australia will communicate with candidates and no waivers or consideration will be given if they miss important information. Candidates must have access to the internet for the purposes of receiving updated information throughout the semester and to access study materials.
36. It is the candidate's responsibility to provide current personal information to CPA Australia including name, residential address for exam scheduling, mailing address for delivery of the study guide, email address for program and exam information, and contact numbers. If this is not provided and kept up-to-date, the candidate's exam may be scheduled at an inconvenient location, they may be charged a fee for any reschedule requests, their study guide may be sent to an incorrect address and may be charged a re-issue fee, and they may not receive critical information.
37. Any additional reference material required for each subject, such as relevant legislation, is outlined in the introductory section of the study guide. The candidate must have access to relevant accounting and auditing standards, professional statements and relevant legislation. This is not supplied as part of the study guide. It is the candidate's responsibility to access these via the standard-setters' or legislation websites. It will be necessary to print the relevant sections for exam purposes.
38. CPA Australia will not be accountable for any customs fees or duties imposed by a country or delivery delays due to COVID-19. It is also the candidate's responsibility to provide any country-specific information that is required for customs clearance of the study guide. We will not be able to deliver the study guide to the following countries if candidates do not supply the required information:
    • Russia: Please provide a business address, including the business name.
    • India: Candidates will be contacted via email after they enrol and asked to provide additional information to ensure clearance from customs.
    • Taiwan: Candidates must register their details on the government platform. For more information, refer to the CPA Australia website.
39. A replacement fee may be payable if candidate's have received their study guide and subsequently misplaced it or require a replacement study guide for another reason.
40. If a candidate successfully completes the exam, they can claim up to 120 Continuing Professional Development (CPD) hours. If they do not sit, or fail the exam, the candidate can claim up to 20 CPD hours. If a candidate enrols for reference purposes only (no exam) they can claim up to 20 CPD hours.
41. CPA Australia ensures the integrity of every exam result. Once the exam results are published, they will not be re-examined nor will their exam be re-marked.
42. Candidates enrolled in Financial Reporting, confirm that they have read, understand and agree to the terms of use for the end users (of the IFRS Foundation Red Book) which is also provided to candidates on My Online Learning during the semester.**
43. All candidates are bound by CPA Program rules and regulations and terms and conditions, including the non-disclosure agreement and privacy statement, as they are updated from time to time.
44. Copyright in study materials is owned by or used under license by CPA Australia. Subject to Part III Division 3 of the Copyright Act 1968 (Cth), the reproduction, publication, adaptation and sale of study material content, without authorisation, is strictly prohibited and may amount to copyright infringement.

Your exam is confidential. CPA Australia owns the rights in the intellectual property, copyright and trademarks used in providing the exam and are protected by law. The exam is made available to you as a candidate, solely for the purpose of your assessment. You are expressly prohibited from disclosing, publishing, reproducing, or transmitting the exam, in whole or in part, in any form or by any means including visual, aural, verbal, written, electronic or mechanical, for any purpose, without the prior express written permission of CPA Australia.

The exam questions and answers are not released or available for viewing due to the secure nature of the exams and process adopted by CPA Australia in establishing passing standards. The personal data which you provided at enrolment will be used to transmit your score to CPA Australia, and for monitoring purposes. Your personal data and exam data will be stored in the Pearson VUE database. CPA Australia reminds you that you have the right to access, delete and modify your personal data. To exercise such right, please contact CPA Australia.

CPA Australia Ltd (CPA Australia) is committed to protecting the privacy and security of your personal information. By enrolling in the CPA Program, you agree to accept the terms and conditions of CPA Australia's privacy policy.

CPA Australia processes assessment, membership and other payments using EFTPOS and online technologies. All transactions processed by CPA Australia meet industry security standards to ensure member details and payments are protected. For more information about our security procedures and payment processes, contact +61 3 9606 9606.

*CPA Australia may accept an application by a non-member to enrol in the Ethics and Governance subject. Acceptance of such an application will be at CPA Australia's absolute discretion and CPA Australia is not required to give any reason for the rejection of any application. Further, for the avoidance of doubt, acceptance of an application by a non-member to enrol in the Ethics and Governance subject is not an indication that the non-member is or will be accepted as a member.

**Terms of use for end users of the IFRS Foundation Red Book

1. Users acknowledge the rights of the IFRS Foundation (Foundation) in the Foundation's intellectual property (IP) which form part of this resource and shall not do or omit to do any act which would or might invalidate or be inconsistent with those rights.
2. Users shall comply with all applicable laws when using this resource.
3. Users are permitted to use the IP for personal and non-commercial use only and shall not, without prior written agreement of the Foundation have the right to license, sublicense, sell, supply, rent out, publish, display or otherwise distribute the IP to third parties, nor create any derivative work based on the resource, this publication or any part thereof.
4. Users and any other third parties do not have the right to reproduce, in either hard copy or electronic format, any part of the IP including the text of any individual IFRS Standard (including IAS Standards) or specific document, or any extract or combination thereof for any commercial purposes including any seminar, conference, training or similar commercial event without the prior written permission of the Foundation.
5. Users are obliged to obtain the approval from the Foundation to produce more copies than those permitted by the provisions of the copyright and database right legislation in their respective territory relating to fair dealing for non-commercial research or private study or relating to personal copying for private use.
6. The Foundation reserves the right to make additional charges for use by Users otherwise than in accordance with these Terms.
7. Users shall not remove or obscure, or attempt to remove or obscure, any copyright notice, disclaimer or other text included in this publication or any technical measures which protect against misuse of the Foundation's IP or this resource.
8. If any User breaches any of the provisions of these Terms their right to use this resource shall be terminated immediately.
9. For further information please contact the IFRS Foundation at [email protected]

• Foundation exams application and enrolment rules and regulations
• Exam scheduling policy
• Academic misconduct policy
• Special consideration policy
• Membership renewals and fees
• Mobile applications terms