CPA Program Guide Interactive Forms S210

CPA Program Guide—
professional level
Semester 2 2010
© CPA Australia 2010

CPA PROGRAM GUIDE—PROFESSIONAL LEVEL i
Foreword
Since its inception in 1986, the CPA Program has undergone many changes to maintain its relevance to
the business world and ensure graduates are equipped to be leaders in finance, accounting and business
advice. The CPA Program continues to be recognised as a leading professional program and receives strong
endorsement by graduates. Over 72 000 members have completed the CPA Program to date.
The CPA Program provides graduates with a world class, internationally recognised professional qualification.
Employers need good strategists from a wide range of areas, whose skills are complemented by excellent
business training. The CPA Program you are undertaking delivers top quality graduates who provide advice
of the highest order to the business world. Approximately 21 000 CPA Australia members hold the position
of General Manager, Financial Controller, Chief Financial Officer or Chief Executive Officer.
CPA Australia has embarked on further continuous improvement to enhance the CPA Program’s global
relevance and provide more ways for people to develop a career built on professional accounting skills.
In Semester 2 2009, CPA Australia began the broadening of entry pathways and the transition to the revised
CPA Program. These changes are part of CPA Australia realising our vision to be the global professional
accountancy designation for strategic business leaders.
CPA Australia has developed new pathways to open up opportunities for global business leaders to work
towards attaining the CPA designation. In addition to recognising the prior learning and experience that
potential members possess, CPA Australia provides more options for graduates from other disciplines and
candidates with gaps in their core knowledge to work towards CPA status. The broadened entry pathways
became available in Semester 1 2010.
Also from Semester 1 2010, ‘the CPA Program’ refers to the whole certification model—the formal education
plus the practical experience requirements. What was previously known as the CPA Program is now referred to
as the CPA Program professional level and includes the practical experience requirement.
CPA Australia’s CPA Program ensures candidates develop the appropriate skills, knowledge and values
required of a CPA through a combination of coherent learning experiences.
As shown in the following CPA Program diagram, the CPA Program formal education model consists of two levels:
■ The foundation level—core knowledge requirements that can be fulfilled through CPA Australia’s series
of eight foundation exams or through an accredited or recognised higher-education degree program.
■ The professional level—six postgraduate level segments plus three years’ mentored experience.
The syllabus for the CPA Program focuses on strategy, leadership and international business. Content is globally
relevant, with a focus on providing flexibility of learning and delivery modes. Importantly, the CPA Program will
continue to address the needs of employers and lead to a highly valued and global designation. CPA Australia
will maintain the same rigorous standards of competence as have always been required to achieve the
CPA designation.
All CPA Program candidates will continue to benefit from the input of the Professional Qualifications Advisory
Committee (formerly the Education Advisory Committee). The Board has established the Professional
Qualifications Advisory Committee to provide management with the best possible advice on the educational
and training framework for members of CPA Australia so that it may develop and monitor educational and
training strategy relating to the professional programs.
The Professional Qualifications Advisory Committee comprises eight individuals who are leaders in the
finance, accounting, business, academia and legal fields. Such high calibre individuals on the Committee—
all outstanding in their fields of expertise—enable us to provide a program of excellence.
The CPA Program is strategically integrated with other tertiary education in a continuum of learning for career
success. The CPA Program opens doors to a satisfying career and to continuing education, with credits into
a range of Masters degrees offered by a number of higher-education providers.
The rigour behind the development of the CPA Program remains central to its value and prestige.
CPA Australia’s Professional Programs and Pathways Business Unit, which is responsible for the design
and management of the CPA Program, has ISO 9001:2008 certification for its quality management system.
This Guide provides essential information for candidates about to begin, or who are continuing, their
CPA Program professional level studies and practical experience. It contains all the information you need
about the structure of the CPA Program professional level, its administrative arrangements, contact details
and other important features.
As a CPA Program candidate it is essential that you familiarise yourself with the contents of this Guide and
keep it handy at all times. Best wishes with your studies.
CPA Program
Foundation level Professional level Choose two possible electives
F Foundations of Accounting P Ethics and Governance E Taxation*
F IT and Business Processes P Strategic Management Accounting E Advanced Audit and Assurance
F Economics and Markets P Financial Reporting E Contemporary Business Issues
F Fundamentals of Business Law E1 Elective #1 E Financial Risk Management
F Business Finance E2 Elective #2 * Local variants may apply—please check
F Financial Accounting and Reporting P Global Strategy and Leadership with CPA Australia for more information
F Management Accounting
F Accounting Concepts and Principles
P P P E1 E2 P
Professional level
F F F F F F F F
Practical
Foundation level experience
requirement
CPA PROGRAM GUIDE—PROFESSIONAL LEVEL
ii
CPA PROGRAM GUIDE—PROFESSIONAL LEVEL iii
Contents
How to use this Guide 1 Exam format for the professional level 19
CPA Program privacy statement 1 Past exam papers for the professional level 19
Attending professional level exams 19
Contacts—CPA Program professional level 3 Proof of identity for professional level exams 22
Contact details for CPA Australia divisional Exam deferral for the professional level 22
offices and branches 5
Number of exam deferrals allowed 23
Updates to segment study materials 23
Important dates—
CPA Program professional level 7 Cancellation of workshop registration upon
deferral of exam 23
Deferral fees 23
General information 8
Applying for an exam deferral 24
Organisation 8
Special consideration for professional level exams 24
CPA Program overview 9
Applying for special consideration 25
Objectives 9
Exam results for the professional level 26
Distance learning and independent study 9
Marking process 26
Content and materials for the professional level 9
Release dates and PINs 26
My Online Learning for the professional level 10
Format 27
Internet access for the professional level 11
Setting pass marks for professional level exams 27
Assessment for the professional level 11
Fail results and queries 28
The role of our business partners in the
development and delivery of the CPA Program professional level awards 28
professional level 11 CPA Australia scholarships 28
Tools to help you succeed in the professional level 29
CPA Program professional level—education My Online Learning 29
component 12
Study groups 29
Enrolment 12
Discussion forum 30
Enrolling in the professional level 12
Workshops and webinars 30
Enrolment procedure and dates 12
Study skills to successfully complete the
Enrolment fee 13 professional level 30
Confirmation of enrolment 13 Tips and traps for professional level exams 31
Exam enrolment 13 How to approach the exam paper 31
Re-enrolling in a segment 14
Changing enrolment to an alternative segment 14 CPA Program professional level—practical
Delivery of segment study materials 14 experience requirement 33
Missing or damaged components 14 Introduction 33
Replacement materials 14 About enrolling in the practical experience
requirement 34
Enrolment cancellation 15
How to enrol in the practical experience requirement 34
Cancellation of CPA Program professional level 15
Participating in the practical experience requirement 34
Cancellation of segment enrolment 15
Structure 34
Refund or credit of enrolment fee upon
cancellation of enrolment 15 Completing the program 35
Cancellation of workshop registration upon Sub-skills 35
cancellation of enrolment 16 Recognition of prior experience 35
Exams 16 Useful links 36
Exam dates for the professional level 16
Exam arrangements for the professional level 16 CPA status and lifelong learning 37
Notification of exam location and time 16 Advancing to CPA status 37
Exam locations for the professional level 17 Candidates admitted from 1 July 2007 onwards 37
Changing a professional level exam location 18 Candidates admitted from 1 January 2004 up
Alternative arrangements for professional to and including 30 June 2007 37
level exams 18
CPA PROGRAM GUIDE—PROFESSIONAL LEVEL iv
Lifelong learning 37 Candidates commencing the CPA Program from 2004

CPA Program to Masters degree 38 up to and including Semester 2 2006 53
CPA Program for continuing professional Structure 53

development 38 Admission policy 53
Public practice study programs 38 Masters exemptions 54
Public Practice Program 38 CA Program exemptions 55
Limited Practice Certificate 39 Enrolling in your next segment 55
International Practice Management 39 Practical experience requirement—Mentor Program 55
Advancing to CPA status 55
CPA Program structure and regulations 40 Extension of time rollover 56
Candidates commencing the CPA Program This rollover provision is not without risk 56
professional level from Semester 2 2009 40
Applying for an extension of time rollover 57
Structure 40
Enrolment regulations 57
Admission policy 40
CPA Program enrolment regulations—
Masters exemptions 41 Enrollees from 2004 up to and including
Exemptions for studies completed with other Semester 2 2006 57
professional bodies 41
Enrolling in your next segment 42 Applications 59
Practical experience requirement—Mentor Program 42 Application instructions for professional level forms 59
Advancing to CPA status 42 Extension of time rollover application form for
Appeals process (applicable to candidates CPA Program professional level 61
admitted from 1 July 2007 onwards) 42 Cancellation of CPA Program professional level
Enrolment regulations 43 application form 62
CPA Program professional level enrolment Cancellation of CPA Program professional level
regulations—New enrollees from segment enrolment application form 63
Semester 1 2010 43 First closing date professional level
CPA Program enrolment regulations— exam deferral application form 64
New enrollees in Semester 2 2009 44 Second closing date professional level
Candidates commencing the CPA Program from 2007 exam deferral application form 66
up to and including Semester 1 2009 46 Change to professional level exam location
Structure 46 application form 68
Admission policy 46 Special consideration for professional level exams

application form 69
Masters exemptions 47
Medical certificate to support consideration
CA Program exemptions 48
for exams application form 71
Enrolling in your next segment 48
Practical experience requirement—Mentor Program 48
Advancing to CPA status 48
Appeals process (applicable to candidates
admitted from 1 July 2007 onwards) 49
Extension of time rollover (applicable to candidates
admitted from 1 January 2007 to 30 June 2007) 49
This rollover provision is not without risk 49
Applying for an extension of time rollover 50
Enrolment regulations 51
CPA Program enrolment regulations—
New enrollees from 2007 up to and
including Semester 1 2009 51
CPA PROGRAM GUIDE—PROFESSIONAL LEVEL 1
How to use this Guide

This CPA Program Guide—professional level is your essential reference tool. You should refer
to it throughout your study.
The CPA Program Guide—professional level Semester 2 2010 has been divided into sections
to make it easier for you to find information relevant to you. Please use the bookmarks
to ‘click through’ to the relevant section of information. The ‘General information’ section
applies to all CPA Program professional level candidates and should be read carefully before
commencing your studies. Other sections will be relevant to candidates depending on when
they commenced the CPA Program. It is essential that you read the information and
regulations that apply to you. Make sure you read the instructions carefully before submitting
any applications, as changes cannot be reversed once they have been processed.
The CPA Program Guide—professional level Semester 2 2010 contains information to

assist you to:
Check
■ important dates;
■ enrolment procedures;
■ exam arrangements information;
■ exam results information; and
■ contacts.
Consider candidate support advice on:

■ study skills;
■ commonly asked questions;
■ how pass marks are determined;
■ exam tips and traps; and
■ CPA Australia regulations concerning enrolment.
Access applications for:

■ extension of time rollover;
■ cancellation of enrolment;
■ exam location change;
■ exam deferral; and
■ special consideration for exams.
CPA Program privacy statement

CPA Australia Ltd (CPA Australia) is committed to protecting the privacy and security of your
personal information.
The personal information you provide may be used by CPA Australia to:
■ process your application for membership with CPA Australia;
■ process your application for General Skills Migration with CPA Australia;
■ record your membership details and profile information;
■ manage your membership of CPA Australia;
■ ensure you comply as a member with CPA Australia’s Constitution and By-Laws;
■ conduct market research in order to identify and analyse the ongoing needs of
CPA Australia members;
■ provide you with access to and information about a range of current and future
membership benefits;
■ enrol you in the CPA Program;
■ administer the CPA Program;
■ administer your enrolment;
■ administer your exam(s);
■ customise future service offerings, such as exams for the CPA Program;
■ notify you about CPA Australia events;
■ arrange study group contact if required; and
■ aggregate and use for internal review to analyse trends and statistics.
Failure to complete the relevant application correctly may delay or render CPA Australia unable
to process your application.
CPA Australia may disclose the personal information you provide to:
■ CPA Program business partners;
■ CPA Solutions business and marketing partners so that they may contact you about their
products and services. For a full list of CPA Solutions business and marketing partners
see the CPA Australia website;
■ external service providers to whom we have contracted out functions such as printers,
mailing houses and IT companies, but only for the purposes of processing your
application; and
■ Universities and other education providers, professional and regulatory bodies,
Governmental Departments i.e. the Department of Immigration and Citizenship,
Australian Education International—National Office for Overseas Skills Recognition and
Department of Education, Employment and Workplace Relations.
If you engage the services of a migration agent it is understood that the agent is authorised to
be party to all details pertaining to your assessment.
The personal information you provide will be treated by CPA Australia in the following ways:
■ your personal information may be transferred or stored outside the country by
CPA Australia and CPA Program business partners where the information was collected
for the purposes stated above;
■ you have the right to access any personal information which CPA Australia holds about
you, subject to exceptions in any applicable privacy legislation; and
■ you may also request the correction of information which is inaccurate. Access and/or
correction requests can be made at your local CPA Australia office or via the CPA Australia
website ‘Update your profile’ service.
CPA Australia processes 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 further information about our
security procedures and payment processes, contact +61 3 9606 9606.
For more information on our Privacy Policy, visit our website.

Contacts—CPA Program professional level

Use the links below to access information about each point in the relevant section of the Guide. If you have any
questions after reading this information, please contact CPA Australia or Deakin University as detailed below.
For queries about: Contact:

CPA Australia divisional offices
■ Confirmation of enrolment
■ Cancellation of enrolment
■ Exam location changes (before the interim date)
■ Exam deferral
■ Special consideration
■ Alternative exam arrangements due to
a debilitating medical condition
■ Changing your personal details to ensure exam
administrators’ records are up to date
■ Membership and all other matters

Business Services Group
■ Delivery of segment study materials if
Division of Student Administration
confirmation of enrolment has been received*
Deakin University
■ Missing or damaged materials* GEELONG VIC 3217
Phone: +61 3 5227 3200 or
■ Changes to exam locations* (after the interim
1800 032 294 (toll free within Australia)
date) and remote area locations
or +61 3 5227 3200 (outside Australia)
■ Exam notification Facsimile: +61 3 5227 3221
Email: cpaadmin@deakin.edu.au
■ Receiving exam results via SMS and accessing
exam results on the Internet
* Singapore Taxation candidates should contact

the CPA Australia Singapore office for queries
about materials; and change of exam location is
not available for this segment.
For queries about the practical experience Email: practicalexperience@cpaaustralia.com.au

requirement
Fax/mail applications for: Contact:

Member Administration
■ Enrolment
CPA Australia
■ Cancellation of enrolment GPO Box 2820
MELBOURNE VIC 3001
■ Change to exam location (before the
Facsimile: 1300 78 76 73 (within Australia)
interim date)
or +61 3 9606 9844 (outside Australia)
■ Exam deferral
■ Special consideration
For queries about replacement materials if you Email: MA.Renewals@cpaaustralia.com.au

have misplaced your materials after they have
been received
To cancel your workshop registration if you cancel or Email: MA.Events@cpaaustralia.com.au

defer your enrolment prior to the workshop
For queries about My Online Learning Contact:

Member Advisory and Information Services
Phone: 1300 85 77 05 (within Australia),
+800 272 272 77 (outside Australia)
Hours of operation: 8.30 a.m. to 5.00 p.m. (AEST)
Email: myonlinelearning@cpaaustralia.com.au
For technical content queries, candidates should

review the ‘Frequently Asked Questions’ on
My Online Learning and/or post questions on the
Discussion Forum on My Online Learning.

Program Support Line
■ Accessing CPA Program professional
DeakinPrime
level online workshops (available through
Phone: +61 3 9918 9088
My Online Learning)
Email: cpahelp@deakinprime.com
Contact details for CPA Australia divisional offices and branches
Australia Tasmania Beijing

Australian members can call CPA Australia Ltd CPA Australia Ltd
1300 73 73 73 to be automatically Level 2, 54 Victoria Street Units 307–308B, Level 3
directed to their divisional office HOBART, TAS 7000 Office Tower C2, Oriental Plaza
GPO Box 906 1 East Chang An Avenue
Australian Capital Territory HOBART, TAS 7001 Dong Cheng District
CPA Australia Ltd Phone: +61 3 6281 8701 Beijing 100738
Level 8, CPA Australia Building Facsimile: +61 3 6281 8787 China
161 London Circuit Email: tas@cpaaustralia.com.au Phone: +86 10 8518 5575
CANBERRA, ACT 2601 Facsimile: +86 10 8518 7001
GPO Box 3260 Victoria Email: beijing@cpaaustralia.com.au
CANBERRA, ACT 2601 CPA Australia Ltd
Phone: +61 2 6267 8585 Level 20, 28 Freshwater Place Shanghai
Facsimile: +61 2 6267 8555 SOUTHBANK, VIC 3006 CPA Australia Ltd
Email: act@cpaaustralia.com.au GPO Box 2820 Suite 1407 14/F
MELBOURNE, VIC 3001 CITIC Square
New South Wales Phone: +61 3 9606 9606 1168 Nanjing West Road
CPA Australia Ltd Facsimile: +61 3 9682 0567 Shanghai 200041
Level 3, 111 Harrington Street Email: vic@cpaaustralia.com.au China
SYDNEY, NSW 2000 Phone: +86 21 3218 1860
Locked Bag 23 Western Australia Facsimile: +86 21 5292 5589
GROSVENOR PLACE, NSW 1220 CPA Australia Ltd Email: shanghai@cpaaustralia.com.au
Phone: +61 2 9375 6200 Level 1, Australia Place
Facsimile: +61 2 9375 6299 15–17 William Street Guangzhou
Email: nsw@cpaaustralia.com.au PERTH, WA 6000 CPA Australia Ltd
PO Box 7378 Room 1607 Main Building
Northern Territory Cloisters Square Guangdong International Hotel
CPA Australia Ltd PERTH, WA 6850 339 Huangshidong Road
Level 3, 62 Cavenagh Street Phone: +61 8 9481 5944 Guangzhou 510098
DARWIN, NT 0800 Facsimile: +61 8 9321 3026 China
GPO Box 1633 Email: wa.general@cpaaustralia.com.au Phone: +86 20 2237 2846
DARWIN, NT 0801 Email: guangzhou@cpaaustralia.com.au
Phone: +61 8 8981 2116 Europe
Facsimile: +61 8 8981 6177 CPA Australia Ltd Macau
Email: nt@cpaaustralia.com.au European Group CPA Australia Ltd
Australia Centre Rua Dr. Pedro Jose Lobo 1–3A
Queensland The Strand Luso International Bank Building
CPA Australia Ltd London 14th Floor, Room 1404–1405
AMP Place United Kingdom WC2B 4LG Macau
Level 29, 10 Eagle St Phone: +44 20 7240 8266 Phone: +853 2838 9207
BRISBANE, QLD 4000 Facsimile: +44 20 7240 3452 Facsimile: +853 2857 9238
GPO Box 1161 Email: europe@cpaaustralia.com.au Email: macau@cpaaustralia.com.au
BRISBANE, QLD 4001
Phone: +61 7 3100 6800 Fiji Indonesia
(1800 773 059 from Candidate queries should be Candidate queries should be
outside Brisbane) directed in the first instance to directed in the first instance to
Facsimile: +61 7 3221 6505 CPA Australia’s corporate office CPA Australia’s corporate office
Email: qld@cpaaustralia.com.au in Victoria, Australia—see contact in Victoria, Australia—see contact
details above. details above.
South Australia
CPA Australia Ltd Hong Kong/Mainland China Japan
Level 10, King William Street Hong Kong Candidate queries should be
ADELAIDE, SA 5000 CPA Australia Ltd directed in the first instance to
GPO Box 2574 20/F Tai Yau Building CPA Australia’s corporate office
ADELAIDE, SA 5001 181 Johnston Road in Victoria, Australia—see contact
Phone: 1300 73 73 73 Wanchai details above.
Facsimile: +61 8 8232 3194 Hong Kong
Email: sa@cpaaustralia.com.au Phone: +852 2891 3312
Facsimile: +852 2832 9167
Email: hk@cpaaustralia.com.au
Malaysia Papua New Guinea Ho Chi Minh City

CPA Australia Ltd Candidate queries should be CPA Australia Ltd
Suite 10.01, Level 10 directed in the first instance to Unit 717-3, 7th Floor
The Gardens South Tower CPA Australia’s corporate office Melinh Point Tower
Mid Valley City in Victoria, Australia—see contact 2 Ngo Duc Ke Street
Lingkaran Syed Putra details on previous page. District 1, Ho Chi Minh City
59200 Kuala Lumpur Vietnam
Malaysia Singapore Phone: +84 8 3520 2824
Phone: +60 3 2267 3388 CPA Australia Ltd Facsimile: +84 8 3823 7840
Facsimile: +60 3 2287 3030 10–06 StarHub Centre Email: hochiminh@cpaaustralia.com.au
Email: my@cpaaustralia.com.au 51 Cuppage Road
Singapore 229469 Other Overseas
New Zealand Phone: +65 6836 1233 Candidate queries should be
CPA Australia Ltd Facsimile: +65 6836 2722 directed in the first instance to
39 Market Place Email: sg@cpaaustralia.com.au CPA Australia’s corporate office
Viaduct in Victoria, Australia—see contact
Auckland Vietnam details on previous page.
New Zealand 1011 Hanoi
PO Box 105–893 CPA Australia Ltd
Auckland Suite 432, 4th Floor
New Zealand 1011 Press Club Building
Phone: +64 9 913 7450 59A Ly Thai To Street
Email: nz@cpaaustralia.com.au Hanoi
Vietnam
Phone: +84 4 3934 7413
+84 4 3936 0431
Facsimile: +84 4 3934 4301
Email: hanoi@cpaaustralia.com.au
Important dates—
CPA Program professional level
Semester 1 Semester 2
Membership assessment application closing date 18 January 2010 12 July 2010
Segment enrolment first closing date 18 January 2010 12 July 2010
Segment enrolment second closing date 1 February 2010 26 July 2010
Semester begins 15 February 2010 9 August 2010
Segment enrolment letter of confirmation should be received by 15 February 2010 9 August 2010
Segment study materials should be received by 15 February 2010 9 August 2010
Exam deferral first closing date 12 March 2010 3 September 2010
OSEA and REMO changes to exam location closing date 7 April 2010 29 September 2010
Special exam arrangements closing date 8 April 2010 30 September 2010
Exam notification letter should be received by 14 April 2010 6 October 2010
Changes to standard exam location closing date 16 April 2010 8 October 2010
Exam dates:
Ethics and Governance 4 May 2010 a.m. 26 October 2010 a.m.
Reporting and Professional Practice 4 May 2010 a.m. 26 October 2010 a.m.
Financial Reporting 4 May 2010 p.m. 26 October 2010 p.m.
Global Strategy and Leadership N.A. 26 October 2010 p.m.
Corporate Governance and Accountability 5 May 2010 a.m. 27 October 2010 a.m.
Strategic Management Accounting 5 May 2010 p.m. 27 October 2010 p.m.
Financial Risk Management 6 May 2010 a.m. 28 October 2010 a.m.
Contemporary Business Issues N.A. 28 October 2010 p.m.
Advanced Taxation 7 May 2010 a.m. 29 October 2010 a.m.
Singapore Taxation 7 May 2010 a.m. 29 October 2010 a.m.
Advanced Audit and Assurance 10 May 2010 a.m. 1 November 2010 a.m.
Cancellation of segment enrolment closing date 26 May 2010 17 November 2010
Exam deferral second closing date 26 May 2010 17 November 2010
Special consideration for exams closing date 26 May 2010 17 November 2010
Instructions for accessing exam results should be received by 7 June 2010 29 November 2010
Exam results released by SMS from 6 p.m. AEST 18 June 2010 10 December 2010
Exam results available via the Internet from 6 p.m. AEST 18 June – 10 December 2010 –
3 September 2010 25 March 2011
Personal analysis letters available via the Internet 25 June – 17 December 2010 –
3 September 2010 25 March 2011
Exam results mailed from Melbourne, Australia 25 June 2010 17 December 2010
Enrolment into the practical experience requirement Open throughout 2010
Please note the CPA Program professional level exams are conducted over a five-day period.
Morning exams are denoted by a.m. Afternoon exams are denoted by p.m.
General information
Organisation
The CPA Program is offered throughout Australia and internationally. In 2009, there were over
60 000 professional level segment enrolments. Most members of CPA Australia who study
CPA Program segments do so in order to advance to CPA status. Many qualified CPAs also
undertake one or two professional level segments as part of their commitment to continuing
professional development.
The Board has established the Professional Qualifications Advisory Committee to provide
management with the best possible advice on the educational and training framework for
members of CPA Australia so that it may develop and monitor educational and training strategy
relating to the professional programs.
The Professional Qualifications Advisory Committee is made up of eight eminent individuals

from academia, industry, large firms and the public and not-for-profit sectors.
Staff of the Professional Programs and Pathways team develop and administer the
CPA Program, and provide educational assistance to candidates on technical content.
Some of the responsibilities of CPA Program staff are to:
■ develop education and training policy;
■ develop and review the distance learning material for each CPA Program segment in order
to ensure that it reflects current practice and is technically accurate;
■ answer technical queries from CPA Program professional level candidates;
■ assist in the development of computer-based education materials for the CPA Program;
■ develop and review professional level workshop and webinar materials;
■ participate in professional level exam panels that set appropriate pass marks;
■ coordinate and maintain test banks of multiple-choice exam questions and coordinate the
preparation of written response exam questions;
■ liaise with Deakin University on the production and distribution of professional level segment
materials and the organisation and marking of exams; and
■ review and despatch exam results.
Membership assessments and enrolments for the CPA Program can be managed by prospective
candidates and members online at their convenience.
Enrolments not processed online by members for Australian and overseas locations other than
Asia are processed centrally in Australia through Member Administration located in CPA Australia’s
Melbourne office. Enrolment forms for Asian members are processed in divisional offices in
Hong Kong, Malaysia and Singapore. Member services staff in CPA Australia’s divisional offices
can advise candidates on the procedures related to enrolment. Candidates outside Australia
should contact their nearest office or CPA Australia’s corporate office in Victoria.
CPA Program overview

Objectives
The CPA Program provides graduates with a world class, internationally recognised qualification.
The program is designed to enhance a CPA’s competitive advantage for leadership positions
in finance, accounting and business in private and public sectors. The syllabus for the
CPA Program focuses on strategy, leadership and international business. Content is globally
relevant, with a focus on providing flexible learning and delivery modes. Distinctively professional
in orientation, the CPA Program is strategically integrated with other tertiary education in a vital
continuum of learning for career success.
As well as ensuring that graduate CPAs are well informed about the latest technical issues
and developments in the profession, the program is positioned within the broader context
of contemporary business, including:
■ corporate governance, ethics and integrity;
■ development and implementation of business strategy; and
■ decision-making and leadership.
The CPA Program equips graduates with strong analytical and problem-solving capabilities
designed to add real value.
Recognising the flexible lifestyle and need for mobility of today’s professional—and
understanding competing personal and business demands—the CPA Program is offered
through leading-edge, educationally innovative and highly effective learning technologies.
Distance learning and independent study

The CPA Program is offered via distance learning mode. Distance education provides a flexible
and accessible approach for all who wish to pursue continuing professional development.
Candidates involved in this mode of education must accept greater responsibility for the
planning and assessment of their own learning compared with the more traditional methods of
classroom-based teaching. The need for greater self-discipline and self-reliance is in keeping
with a professional accountant’s responsibility for ongoing self-development.
CPA Program candidates are required to study the segment materials thoroughly and rigorously
as independent distance learners. Each module in the study materials must be worked through
systematically, and any associated readings and in-text questions should be carefully reviewed
in preparation for the exams. While study in the CPA Program is self-directed, a calendar is
available with the study guide binder and via My Online Learning to assist professional level
candidates to plan a suitable schedule for the semester.
Each professional level segment offered is the equivalent of a one-semester postgraduate

unit of study. Total hours of study required depend on a candidate’s capabilities and individual
study technique. As a general guideline, a minimum of 10 to 15 hours per week over a
12‑week period is required for each segment. Consequently, it is strongly recommended that
candidates who undertake the CPA Program professional level in conjunction with other full-time
commitments enrol in only one segment at a time.
Content and materials for the professional level

The CPA Program professional level education component incorporates advanced content
and each segment learning package has a strong practical orientation. In most instances,
the learning package forms a self-contained course of study. Authors of the segment materials
are drawn from industry, commerce, the public sector and tertiary education, and the materials
are approved by panels of professional members employed in relevant accounting and finance
fields. All segments are regularly updated to reflect current practice, standards and legislation.
Each segment includes a printed study guide and an additional satchel of supplementary
materials. Study materials for most segments include interactive computer-based learning
material on My Online Learning (see below for further information), with some segments
including reference items that assist candidates to understand and apply concepts to practical
situations. The new elective segment, Contemporary Business Issues, is offered in a blended
learning format which includes two modules available online via the CBI Desk accessed
through My Online Learning with the remaining module materials in the printed study guide.
Relevant legislation may be accessed through a website link via My Online Learning or it may
be purchased from sources such as CCH, Butterworths or Australian Tax Practice. Alternatively,
the CPA Library holds a range of legislation to which members can refer.
All candidates must have access to the CPA Australia Members’ Handbook. A multi-volume
printed version or CD-ROM version is available for purchase through divisional offices or online.
Members who log in on the CPA Australia website may also view or print the handbook free of
charge. Candidates who use the CD-ROM version or the website version may need to print out
significant portions for exam purposes.
Any additional material required is listed in the introductory section of each study guide.
This section may also list materials that are recommended for further reading. These are
intended to provide a broader background to the study topic.
A summary of each segment’s aims, objectives and content is available on the CPA Australia
website. Please note that the segments available to you will vary depending on the date you
commenced the CPA Program. Please refer to the relevant structure and enrolment regulations:
■ Candidates who commenced the CPA Program professional level from Semester 2 2009.
■ Candidates who commenced the CPA Program from 2007 up to and including
Semester 1 2009.
Semester 2 2006.
To ensure you have continued access to important online resources and tools, you need to
ensure your membership remains current and financial. Failure to renew your membership will
result in loss of access to member-only information and resources.
My Online Learning for the professional level

Learning material is offered through My Online Learning and is provided to complement the
study guide and to enhance your learning and understanding.
My Online Learning can be accessed from anywhere in the world via CPA Australia’s
website. All you need is your existing website username and password. My Online Learning
for CPA Program segments is open from semester commencement (15 February 2010
for Semester 1 2010 and 9 August 2010 for Semester 2 2010) until the exam date for the
relevant segment.
My Online Learning is available free of charge to CPA Program candidates with current and valid
enrolments in the CPA Program professional level along with current and active membership.
Please note, if you have deferred your exam in the current semester, your access to My Online
Learning will be transferred to the following semester. If you fail to renew your membership,
you will not have access to My Online Learning until you renew your membership.
My Online Learning may contain the following:

■ Learning tasks. These are interactive exercises based on content from the CPA Program
study guide. Learning tasks are continuously being developed for all segments; as such,
they may not be available for all modules across all segments.
■ Self Assessment Test questions (SATs).
■ Workshops (including PDFs of the face-to-face workshop booklets and, for some
segments, online workshops featuring video and audio content or webinars).
■ Discussion forums for you to post queries about the technical content of the segment.
■ Global Strategy and Leadership important exam information (only available from the
date specified in the Dear Candidate letter).
■ Calendar (pre-loaded with important dates) that may be personalised.
■ Announcements on important aspects of the CPA Program professional level segments.
■ Practical experience requirement tools.
As the material provided via My Online Learning is based on the content from the CPA Program
study guide, it is examinable. However, online materials such as learning tasks do not introduce
any concepts not included in the printed segment materials. The online materials may present
concepts differently to assist candidates in consolidating and testing their understanding.
In addition to providing supplementary learning materials, My Online Learning is also utilised
as a core communication platform for important announcements to candidates throughout the
semester, as well as any critical study material updates. As such, My Online Learning is a tool
that you should be accessing regularly to support your studies.
Each CPA Program segment has been set up under ‘My Courses’ in My Online Learning.
Candidates are able to access content for the CPA Program segments (for the duration of the
semester) in which they are enrolled.
Contemporary Business Issues (CBI) candidates will need to use My Online Learning to access
the CBI Desk where the two online modules are available for this segment. This online material
is additional to the content of the printed study guide and is examinable. Additional learning
resources are also available via the CBI Desk.
Singapore Taxation candidates can utilise My Online Learning to post questions related to their
studies. Questions will be collated by CPA Australia and sent to the Tax Academy one week
prior to the face-to-face tutorials where questions will be addressed ‘in-class’.
Internet access for the professional level

All CPA Program professional level candidates are required to have access to the Internet
and an email address. Two study modules of CBI are offered online, and during the semester
candidates enrolled in all segments may receive important information via email or via My Online
Learning. These provide a quick method of contacting you if there are important changes to
aspects of the CPA Program or the segment in which you are enrolled. You must provide a
valid email address to CPA Australia. If this is a work email address that filters emails sent by
CPA Australia, you should provide a private email address. CPA Australia is only able to store
one email address for each member.
CPA Program professional level candidates are encouraged to visit CPA Australia’s
website to access a range of member services such as the CPA Australia library catalogue,
the CPA Australia Members’ Handbook and My Online Learning. Via My Online Learning,
currently enrolled CPA Program candidates may view ‘Frequently Asked Questions’ and use
the discussion forums to ask questions of the education technical staff. Members must be
registered users of the CPA Australia website to gain access to these services. Registering
is simple—just go to the CPA Australia website.
Assessment for the professional level

Each segment contains self-assessment questions that assist candidates to understand and
review the topics covered. In-text reflective questions and numbered exercises with answers
provided are also included. Some segments include case studies to be worked through
with answers provided for reference.
Formal assessment for most segments is by three-hour open book exam. The exam
development process involves professional specialists writing exam items, reviewing the items
and moderating the final exam paper. The exam panel reviews the exam paper to ensure
that it reflects the standards expected of entry level CPAs. All of the segment study material is
examinable, as are relevant aspects of the CPA Australia Members’ Handbook and legislation
where advised. For Singapore Taxation, the exam is closed book, with candidates able to bring
the tax acts as referenced under the recommended texts section of the Singapore Taxation
study guide.
Exams for the compulsory segments—Ethics and Governance, Financial Reporting, Strategic
Management Accounting and Global Strategy and Leadership, and the transitioning compulsory
segments (Reporting and Professional Practice and Corporate Governance and Accountability)—
and for Singapore Taxation include assessment of candidates’ higher order conceptual,
analytical and problem-solving skills through written response exam questions. Compulsory
segments also contain a multiple-choice component.
Exams for most of the elective segments comprise multiple-choice test items. This objective
assessment method is recognised as the best means to test technical skills and it ensures
that results are made available in a timely manner.
For further information regarding the exams, see the ‘Exams for professional level’ section.
The role of our business partners in the development and delivery

of the professional level
DeakinPrime, a division of Deakin University, the Tax Academy of Singapore, along with
other integral business partners, assists CPA Australia in delivering their globally recognised
CPA Program professional level. With over 60 000 segment enrolments in 2009 and exams
held in over 300 centres globally, CPA Australia offers comprehensive educational services to
its members using the expert support services of our business partners.
CPA Program
professional level—
education component
Enrolment
Enrolling in the professional level
All members of CPA Australia are eligible to enrol in the CPA Program professional level
segments, including the exam. In addition, members may purchase the segment study guides
for reference purposes only.
Enrolment regulations are detailed in the following relevant sections.

■ Candidates who commenced the CPA Program professional level from Semester 1 2010.
■ Candidates who commenced the CPA Program in Semester 2 2009.
Semester 1 2009.
Semester 2 2006.
For information on how to enrol in the practical experience requirement, refer to the
‘CPA Program professional level—practical experience requirement’ section.
Enrolment procedure and dates

A maximum of three professional level segments may be undertaken per semester. However,
if you are working full-time in addition to studying the CPA Program professional level, it is
recommended that you limit your enrolment to one segment per semester.
It is not necessary to enrol in a segment every semester of the enrolment period, but you must
submit an enrolment form and fee for each semester that you wish to enrol in a segment.
Any semesters in which you do not enrol in a segment are included in your enrolment period
for the professional level.
Candidates may apply online for Associate membership and their first enrolment in the
CPA Program professional level. If you have difficulty applying online, please contact your
divisional office.
Subsequent enrolments are your responsibility. Enrolment forms are not sent automatically to
active CPA Program candidates each semester. To enrol in your next CPA Program professional
level segment, you can enrol online at any time before the enrolment closing date each
semester. If you have difficulty enrolling online, please contact your divisional office.
Enrolees must be of Associate or CPA status with current membership, and must maintain
membership while enrolled in a professional level segment of the CPA Program. Failure to
maintain current membership will result in the loss of access to all member online facilities,
including the website, Members’ Handbook, My Online Learning resources and Manage your
CPA Program applications—significantly impacting exam preparation.
If you have completed the CPA Program professional level and wish to enrol in an individual
segment or segments for the purpose of continuing professional development (CPD), you may
download an enrolment form from the website and send it to the appropriate address prior
to the enrolment closing date for the semester you wish to enrol in. Enrolment forms are not
mailed automatically.
CPA or FCPA members wishing to purchase segment materials for reference purposes can do
so at any time up to the enrolment closing dates below by downloading the enrolment form
from the website.
Enrolment closing dates are publicised in advance in the May, June, November and December
issues of CPA Australia’s magazine INTHEBLACK, and are as follows:
■ For Semester 1 2010 segment enrolments: 18 January 2010
■ For Semester 2 2010 segment enrolments: 12 July 2010
Enrolments will be accepted (subject to an additional fee) after the advertised enrolment first
closing date up to the enrolment second closing date of:
■ For Semester 1 2010 segment enrolments: 1 February 2010
Enrolment fee
A fee is payable for each new enrolment in a segment. Enrolments received after the first
closing date for enrolment are subject to an additional fee. The prescribed fees are listed on
the enrolment form for the CPA Program professional level and on the CPA Australia website.
Segment enrolment fees are not subject to the Australian Goods and Services Tax (GST)
because the CPA Program is a GST-free education course.
The CPA Program professional level segment fee for 2010 is AUD$765 (exclusive of GST).
Information regarding reimbursement of the segment enrolment fee following cancellation of

a segment enrolment can be found in the ‘Refund or credit of enrolment fee upon cancellation
of enrolment’ section.
Confirmation of enrolment
Following the enrolment first closing date each semester, confirmation of enrolment will be
mailed to you if you have enrolled in one or more new segments. If you enrol by the advertised
first closing date, you should receive confirmation by:
■ For Semester 2 2010 segment enrolments: 9 August 2010
If you have enrolled before the advertised first closing date for enrolment but do not receive
confirmation by these dates, please contact your divisional office.
Exam enrolment
With the exception of enrolments for reference purposes only, enrolment in a segment includes
automatic enrolment in the exam conducted in the semester of enrolment. Further information
regarding segment exams is provided under ‘Exams for professional level’.
Re-enrolling in a segment
There is no limit to the number of times you may enrol in a particular segment.
If you fail a segment exam, cancel a segment enrolment or do not attend an exam and have not
been granted an exam deferral, it is necessary to enrol in the segment again in a later semester
and pay a new enrolment fee if you wish to continue with the segment.
Changing enrolment to an alternative segment

You may change a segment nominated on your enrolment form to an alternative segment by
submitting a written request to Member Administration or to your divisional office if you are
based in Hong Kong, Malaysia or Singapore. Requests must be submitted no later than the
advertised enrolment first closing dates of:
Requests received after the enrolment first closing date cannot be accommodated and no
refund will be available should you subsequently decide to cancel your enrolment.
Delivery of segment study materials

Segment study materials are despatched within four weeks of the enrolment first closing
date to all candidates who enrol by the enrolment first closing date. If you do not submit your
enrolment form by the enrolment first closing date, you may not receive your study materials
by the commencement of the semester.
The materials are mailed to candidates who have an Australian address and couriered
‘door-to-door’ to destinations outside Australia.
If you have not received your segment study materials by the following dates:
■ For Semester 2 2010 segment enrolments: 9 August 2010
please contact:
■ Business Services Group, Deakin University If you have received confirmation
of enrolment*.
■ your divisional office If you have not received confirmation
of enrolment.
* Candidates enrolled in Singapore Taxation should contact the Singapore divisional office for all enquiries
about the delivery of study materials for this segment.
If confirmation of enrolment has been received, candidates in Australia should enquire at their
local post office where packages may be held awaiting delivery for approximately three weeks.
Replacement study materials can be provided if a package is not received within a reasonable
time following the date of despatch.
Missing or damaged components

On receipt of the segment study materials, you should ensure that the contents match the
despatch list included in the package. The despatch list also provides instructions for replacing
missing or damaged components. All enquiries should be addressed to the Business Services
Group, Deakin University*.
* Candidates enrolled in Singapore Taxation should contact the Singapore divisional office for all enquiries
about missing or damaged study materials.
Replacement materials
If you have received your materials but have misplaced them or require replacement materials for
another reason, please contact Member Administration. A fee of AUD$245.00 will be payable
for replacement materials.
Enrolment cancellation
Cancellation of CPA Program professional level
Cancellation of your CPA Program professional level involves the deletion of all previous and/or
current professional level segment enrolments from your academic record. In addition:
■ An application to cancel can be granted only after a period of two semesters (one year)
has elapsed following your CPA Program professional level commencement date, although
enrolment in individual segments may be cancelled during this period (see next section).
■ Cancellation of CPA Program professional level does not affect your CPA Australia
membership status. Please see ‘Advancing to CPA status’ in the relevant section.
■ Following cancellation, you may recommence the CPA Program professional level
and will be granted a new time frame in which to complete the six segments required.
Please refer to the structure and enrolment regulations for further information and the
relevant time frames.
■ A cancelled CPA Program professional level may only be reinstated within six years of your
CPA Program professional level commencement date.
To completely cancel all record of your enrolment in the CPA Program professional level,
carefully read the application instructions and complete the ‘Cancellation of CPA Program
professional level application form’ electronically or by hand. Sign the printed form and send it to
Member Administration.
Cancellation of segment enrolment

You may request cancellation of enrolment in an individual segment at any time up to the
advertised closing date each semester. Following cancellation, all record of the segment
enrolment will be deleted from your printed statement of results.
If you have enrolled in a segment and do not wish to continue the segment, you should cancel
your segment enrolment in order to ensure that an exam result of Did Not Sit is not recorded.
Note: If you wish to postpone a segment exam, rather than cancel your enrolment, you may be
eligible to apply for an exam deferral.
You cannot sit a segment exam and then apply for a segment cancellation or deferral
in the same semester. If you sit the exam, the result stands and no cancellation or
deferral is allowed.
To cancel a current segment enrolment, carefully read the application instructions and
complete the ‘Cancellation of CPA Program professional level segment enrolment application
form’ electronically or by hand. Sign the printed form and send it to Member Administration.
Alternatively, current CPA Program professional level candidates can cancel a segment
enrolment online and receive automatic confirmation.
All applications must be received by CPA Australia no later than the advertised closing date.
Applications received after the closing date will not be considered. Application closing dates
are as follows:
■ For Semester 1 2010: 26 May 2010
■ For Semester 2 2010: 17 November 2010
Refund or credit of enrolment fee upon cancellation of enrolment

A full reimbursement of the segment enrolment fee can be provided if a written application to
cancel a new segment enrolment (see previous section) is received by Member Administration
no later than the enrolment first closing date of:
No refund or credit of the enrolment fee can be provided if an application to cancel a segment
enrolment is received after the enrolment first closing date. Also, it is not possible to reimburse
or credit fees for segment enrolments cancelled or deferred from previous semesters.
Cancellation of workshop registration upon cancellation of enrolment

Registrations for face-to-face workshops will not be automatically cancelled if you cancel your
enrolment in a segment or in the CPA Program professional level. If you cancel your enrolment
prior to the workshop date, you must notify CPA Australia in writing that you wish to cancel
your workshop registration. The cancellation request needs to meet the terms and conditions
provided on the workshop registration form. If the request does not meet the terms and
conditions, you will be required to pay a fee.
To cancel your registration, please email Member Administration. You will need to register again
in the following semester if you wish to attend a face-to-face workshop.
Exams
Exam dates for the professional level
Scheduled exam dates are advertised in advance in the May, June, November and
December issues of CPA Australia’s magazine INTHEBLACK. They are also listed on the
enrolment form available prior to each semester, in the ‘Important dates’ table and on the
CPA Australia website.
Alternative exam dates are not available. This is due to the secure nature of the exam process
and the large number of exams that are conducted throughout the world each semester. If the
advertised dates are unsuitable, you should delay your enrolment to a future semester. If your
personal circumstances alter following enrolment in a segment due to a medical ailment,
heavy workload, ‘clash’ with another exam, or misreading the exam information supplied,
you may be eligible to defer your exam or cancel your enrolment in the segment. If you sit
the exam, the result stands and no deferral or cancellation is allowed.
Exam arrangements for the professional level

Notification of exam location and time
Each semester, personalised exam notification letters are mailed to candidates to confirm the
location and time of the exams. Enclosed with the letter is information on exam regulations,
administrative provisions and the structure of the exam papers. Exam notification letters should
be received by 14 April 2010 (for Semester 1 2010 exams) and 6 October 2010 (for Semester
2 2010 exams). If notification is not received by this date, contact the Business Services Group,
Deakin University.
Exam venues are liable to change from semester to semester. It is therefore vital that you check
your exam notification letter for details of your current semester exam venue.
Please note that all official communication regarding exam information, including changes,
will come directly from Deakin University. Should you have any concerns regarding the
information provided, please contact the Business Services Group on +61 3 5227 3200
or 1800 032 294 (toll free within Australia), or by email.
Candidates who receive written confirmation of an exam deferral or cancellation of enrolment

should disregard the exam details included in the exam notification letter.
Exam locations for the professional level

Location Code Location Code Location Code Location Code
Australia TAS Indonesia Scotland

ACT Burnie BURT Bali BLIO Glasgow GLAO
Canberra CANA Hobart HOBT Jakarta JAKO USA
NSW Launceston LAUT Ireland Atlanta ATLO
Albury–Wodonga ALBN VIC Dublin DBLO Boston BOSO
Armidale ARMN Alexandra ALEV Italy Honolulu HOLO
Bathurst BATN Ararat ARAV Rome ROMO Houston HOSO
Bega BEGN Bairnsdale BSDV Los Angeles LOSO
Japan
Broken Hill BKHN Ballarat BALV New York NWYO
Tokyo TOKO
Coffs Harbour CHBN Bendigo BENV San Francisco SFRO
Cooma COON Box Hill BOXV Malaysia Washington D.C. WASO
Deniliquin DENN Croydon CROV Bintulu BINO
Vanuatu
Dubbo DUBN Frankston FRAV Ipoh IPHO
Port Vila PVIO
Forbes FORN Geelong GLGV Johore Bahru JOHO
Kedah KEDO Vietnam
Gosford GOSN Gippsland GIPV
Kelantan KELO Hanoi HNOO
Griffith GRIN Hamilton HAMV
Kota Kinabalu KOTO Ho Chi Minh City HOCO
Inverell INVN Horsham HORV
Lismore LISN Melbourne MELV Kuala Lumpur KUAO Western Samoa
Moree MOEN Mildura MILV Kuantan KNTO Apia APIO
Muswellbrook MUSN Shepparton SHPV Kuching KUCO Other overseas OSEA
Narooma NRMN Swan Hill SWAV Melaka MLKO Must be at least 120 km
Newcastle NEWN Wangaratta WANV Miri MIRO from the above locations.
Port Macquarie PTMN Warrnambool WRRV Penang PENO See ‘Alternative exam arrangements’.
Sydney SYDN Wonthaggi WONV Sandakan SADO
Tamworth TAMN Sibu SIBO
WA
Wagga Wagga WAGN Tawau TAWO
Albany ABNW
West Sydney SWEN Broome BOOW Netherlands
Wollongong WOLN Bunbury BNBW Amsterdam AMSO
Young YOUN Esperance ESPW New Zealand
NT Geraldton GERW Auckland AUCO
Alice Springs ALIY Kalgoorlie KALW Christchurch CHRO
Darwin DARY Karratha KARW Hamilton HAMO
QLD Perth PERW Wellington WELO
Brisbane BRIQ Port Hedland PTHW Papua New Guinea
Bundaberg BUNQ Other Australia REMO Lae LAEO
Cairns CAIQ Must be at least 120 km Port Moresby PMCO
Cannonvale CNNQ from the above locations. Philippines
Emerald EMEQ See ‘Alternative exam arrangements’. Manila MANO
Gladstone GLDQ
Qatar
Gold Coast GLCQ Brunei BRUO
Doha DOHO
Mackay MCKQ Canada
Maryborough MARQ Singapore SINO
Calgary CAGO
Moranbah MORQ Toronto TORO South Africa
Mount Isa MIMQ Vancouver VCVO Johannesburg JHNO
Murgon MURQ South Korea
China
Rockhampton ROCQ Seoul SEOO
Beijing BEJO
Roma ROMQ
Guangzhou GUAO Taiwan
Stanthorpe STPQ
Nanjing NAJO Taipei TAPO
Sunshine Coast SUNQ
Shanghai SHCO Thailand
Toowoomba TOOQ
Shenzhen SHHO Bangkok BANO
Townsville TOWQ
Wuhan WUHO
Weipa WEIQ United Arab Emirates
Fiji Abu Dhabi ADUO
SA
Lautoka LAUO Dubai DBAO
Adelaide ADES
Suva SUVO
Berri BERS United Kingdom
Mount Gambier MTGS Hong Kong HONO England
Naracoorte NARS India Birmingham BIRO
Port Lincoln PLIS Bangalore BNGO London LONO
Port Pirie PIRS Chandigarh CHAO Manchester MCHO
Whyalla WHYS Chennai CNNO Taunton TAUO
Mumbai MUMO
New Delhi NWDO
Changing a professional level exam location

If you relocate during the course of the semester, you may need to change your preferred
exam location*. Up to the interim date, you may change your exam location online. Alternatively,
complete the ‘Change to professional level exam location application form’ electronically or by
hand after carefully reading the application instructions. Sign the printed form and send it to
Member Administration by the interim date or, following this, to the Business Services Group,
Deakin University by the advertised closing date as follows:
Interim date Closing date

■ For changes in Semester 1 2010: 12 March 2010 16 April 2010
■ For changes in Semester 2 2010: 3 September 2010 8 October 2010
Note: Applications for REMO and OSEA changes to exam venue closing dates are as follows:
Closing date
■ For changes in Semester 1 2010: 7 April 2010
■ For changes in Semester 2 2010: 29 September 2010
Applications that are received by the interim date will be confirmed in the exam notification letter
(see ‘Notification of exam location and time’). Applications received after the interim date and by
the closing date will be confirmed in an amended exam notification letter. Applications received
after the closing date cannot be accommodated due to the secure nature of the exams and the
complex process required to organise and conduct more than 30 000 exams each semester in
over 300 locations worldwide.
* Candidates enrolled in Singapore Taxation must attend the exam at the Tax Academy’s Singapore exam
venue. Change of exam location is not available to candidates enrolled in this segment.
Alternative arrangements for professional level exams

Alternative exam arrangements can be provided for candidates under the following circumstances
only. Confirmation of the arrangements will be issued in the exam notification letter.
■ Remote area location

Exam arrangements can be provided if you reside in a remote area of Australia or another
country, in either case at least a distance of more than 120 km, one way, from the nearest
designated exam location. In this case, you should nominate the REMO (other Australia)
or OSEA (other overseas) exam location code on the enrolment form or, following
enrolment, by requesting REMO or OSEA on an application to change an exam location.
Exam arrangements will be provided if an established venue does not exist within a
120 km radius of your place of residence. Alternatively, Deakin University will contact you
to seek assistance in organising an appropriate exam supervisor. All enquiries regarding
remote area exam arrangements should be directed to the Business Services Group,
Deakin University.
■ Debilitating medical condition

If you require alternative exam arrangements due to a debilitating medical condition,
please contact your divisional office. All requests should be submitted early in the semester
to allow sufficient time for the special arrangements to be made. The closing date for
alternative exam arrangements is 8 April 2010 for Semester 1 2010 and 30 September
2010 for Semester 2 2010. A supporting certificate from a medical practitioner must be
provided that includes a detailed description of the condition suffered, and the special exam
arrangements that are required, such as rest breaks or specific equipment. If requesting rest
breaks, the medical certificate must specify how long the rest breaks are to be, and how
often they are required. If the condition suffered is a permanent disability, the certificate
should state that the special arrangements would be necessary for all future exams.
If you apply for special exam arrangements for a debilitating medical condition, you are not
automatically granted special consideration for your exam. The special exam arrangements
will take into account the impact of the debilitating medical condition on exam performance.
However, you must apply for special consideration each semester if this condition has impacted
your studies leading up to the exam or if any of the other grounds for special consideration
have impacted your exam performance or studies during the semester.
Exam format for the professional level

Each segment exam is of three hours’ duration plus 15 minutes’ reading time. Most exams
are open book and are based on the whole segment*. The whole segment includes the study
guide and supplementary materials, learning tasks on My Online Learning, prescribed texts and
readings. Candidates will be examined on all segment materials unless otherwise stated.
* The format of the Singapore Taxation exam is closed book. Tax acts referenced under the
recommended texts in the study materials are permitted.
Most elective segment exams consist of objective questions, using multiple-choice test items.
The exam for Singapore Taxation consists of questions which require a written response.
The exams for compulsory segments include objective test items as well as questions which
require a written response. Time allocations are suggested on exam papers based on the marks
assigned to each section.
Details about the structure of each segment exam is enclosed with the exam notification letter
which will be issued to you prior to the exams (see ‘Notification of exam location and time’).
We also recommend that you read ‘Tips and traps for the exams’.
Past exam papers for the professional level

Questions and answers from current and past exams are not released or made available for
viewing due to the secure nature of the exams and the process adopted by CPA Australia
in establishing passing standards (see ‘Setting pass marks for CPA Program professional
level exams’). Frequent changes in the content of the segment study guides and changes
to legislation and accounting standards can also mean that past papers may not be
appropriate guides to current exams.
Self-assessment test questions and answers are available on My Online Learning for

most segments.
These questions provide an opportunity to review the segment content, and are of a
similar format, presentation and style to the types of questions that are posed in the
exams. You should not rely solely on the self-assessment test questions as a form of exam
preparation. These questions are not of the same level of difficulty as the exam questions.
A range of effective study strategies, including the self-assessment questions, will provide
a solid foundation for exam preparation and revision.
Attending professional level exams

It is your responsibility to read and understand the following regulations and instructions prior to
attending the exams. Singapore Taxation candidates will be advised separately of any additional
regulations and instructions that apply for this segment.
■ Required and reference items

You are required to bring the following items to the professional level exams:
■ an official form of photographic identification;
■ the exam notification letter or the information contained therein;
■ a 2B pencil and an eraser for all exams (replacements are not supplied);
■ a 2B pencil, an eraser and a blue or black ballpoint or ink pen only if undertaking
the compulsory segment exams or the Singapore Taxation exam; and
■ a calculator that does not have the capability to store and retrieve text and that
operates silently. Note: Candidates may not borrow another candidate’s calculator
during the exams.
Most exams are open book. Open book means that you may take into the exam any
reference materials that you believe to be relevant and which may assist you in the exam,
such as the segment study guide, readings and prepared notes. Note: Mobile telephones,
electronic scanners, pagers, laptop computers, electronic dictionaries and personal
communication aids and devices such as a Palm® device are not permitted. Also refer to
the ‘Calculators and electronic devices’ section for further information.
The Singapore Taxation exam is closed book, with candidates allowed to take copies of
Tax acts listed as recommended texts in the study guide into the exam for their reference.
No spare exam reference materials or equipment are available for you to borrow
or use in the exam. Please ensure that you take all relevant items to each exam.
■ Calculators and electronic devices

You will not be provided with a calculator for any CPA Program professional level exam.
It is your responsibility to obtain a calculator that meets the requirements and rules of the
exam. Candidates enrolled in some segments may find a financial calculator useful for
calculations such as time value of money, present and future value, amounts of annuities,
net present value and internal rate of return. It is your responsibility to know how to use
these functions on your calculator. A standard calculator may be sufficient for certain
exams and a calculator with large keys may be easier to use under exam conditions.
The syllabus in your study guide will provide a clear indication of the expectations and
requirements. CPA Program professional level exams require candidates to not only be
proficient in performing calculations, but also in interpreting the results.
You are not permitted to have any electronic devices in the exam room apart from a
calculator. The calculator must not have any text storage ability. Text storage ability refers
to any device with a USB drive, hard drive, memory card, CD-ROM, directory or equivalent
capabilities. Other devices that are not primarily calculators but which have a calculator
function are not permitted, for example: watches with a calculator function, mobile phones
with a calculator function, Palm® handhelds, laptop computers, electronic organisers and
diaries, and personal communication aids. The use of these types of calculators in exams
is expressly forbidden. Please ensure that your notes for any exam are in a paper‑based
format. Supervisors will continuously check to ensure that candidates do not copy exam
questions onto paper or into text-storage calculators or other electronic devices.
■ Food and drink

Food and drink items that produce distracting odours or wrapper or container noise are
not permitted in the exam room. If you have specific medical needs regarding consumption
of food or drink during an exam, you should discuss your requirements with the Business
Services Group, Deakin University. Also see the ‘Debilitating medical condition’ section
in ‘Alternative arrangements for professional level exams’.
■ Health and safety

You should be conscious of your fitness to sit an exam. Medical advice is recommended
if you have a temperature higher than 38° Celsius or if you have any of the common
influenza symptoms such as chills, coughs, difficulty breathing, sore throat, lethargy or
nausea. If you are unfit to sit the exam, deferral is recommended. A candidate who has
flu-like symptoms, has been diagnosed with flu or been advised by a medical practitioner
to stay at home should not attend exams.
■ Entrance to and departure from the exam room

It is recommended that you arrive at the exam venue no less than 15 minutes prior to
the commencement of reading time in order to be seated. Candidates may not enter the
exam room more than 30 minutes after the commencement of reading time, nor are they
permitted to leave during the first 60 minutes after the commencement of reading time
or the last 10 minutes of the exam.
■ Reading time
Fifteen minutes’ reading time is allocated to candidates prior to the commencement of
each three-hour exam. Upon the exam supervisor’s instruction to commence reading,
you should familiarise yourself with the structure of the exam paper, and identify relevant
reference material. Note: Writing, marking of the exam paper or answer sheet and the use
of calculators is not permitted either before or during reading time.
■ Writing time
Upon the exam supervisor’s instruction to commence writing, you are required to:
■ place an official proof of identity, and the exam notification letter (if available), at the
top of the desk;
■ write your personal details on the front covers of the exam question booklet and
multiple-choice answer sheet;
■ sign the ‘Exam Security Declaration’ on the front cover of the question booklet that
states you will not divulge the nature and content of any question or answer to any
individual or entity, nor transcribe or copy in any manner any exam questions or
remove any official exam materials from the exam room;
■ mark answers in 2B pencil on the multiple-choice answer sheet before the instruction
to cease writing is given—answers to multiple-choice questions may be written in the
question booklet or on working papers, but only answers that have been recorded on
the multiple-choice answer sheet will be marked;
■ in the compulsory segment and Singapore Taxation exams, write answers to the
written response questions in blue or black ballpoint or ink pen in the space allocated
within the question booklet before the instruction to cease writing is given;
■ attempt all written response and/or multiple-choice exam questions; marks are not
deducted for incorrect answers;
■ be aware of the importance of time management during the exam and review your
progress during the exam to ensure it is completed in the allocated time.
■ Conclusion of the exam

At the conclusion of each exam, you must stop writing and clear all reference materials
from your desk. Only the question booklet and multiple-choice answer sheet should be left
on the desk for collection. You may depart only after all official exam materials have been
collected and checked by the exam supervisor, and only in accordance with instructions
given by the supervisor. Note: Additional time to complete the covers of the question
booklet and multiple-choice answer sheet, or to transfer answers from working notes to
the multiple-choice answer sheet, will not be provided.
■ Breach of exam regulations

You should be aware of the following:
■ Results may be withheld if satisfactory proof of identification is not provided.
■ Incorrect completion of the multiple-choice answer sheet may lead to failure in
the exam.
■ Failure to return the exam question booklet and/or the multiple-choice answer sheet
will lead to automatic failure in the segment exam.
■ Possession and/or use of unauthorised materials may lead to disciplinary proceedings
against you.
■ Disciplinary proceedings may be undertaken if you attempt to communicate with
another candidate or view another candidate’s exam papers during an exam, or if you
copy exam questions and/or answers.
■ Should you be suspected of breaching the exam regulations, you may be requested
to appear before the Disciplinary Committee. If the accusations are sustained,
you may be fined and/or have CPA Australia membership suspended or cancelled.
The result of the segment exam concerned may also be recorded as a Fail.
■ Non-disclosure of exams
CPA Australia owns the rights to the intellectual property, copyright and trademarks used in
providing the exam. The exam is made available to candidates only for the purpose of the
segment assessment. Candidates are prohibited from divulging, publishing, transcribing,
reproducing or transmitting the exam and/or the exam items in any form or by any medium
to any individual or entity.
The exam questions and answers are not released or made available for viewing due to
the secure nature of the exams and the process adopted by CPA Australia in establishing
passing standards. Candidates are prohibited from removing any CPA Australia exam
materials from the exam room. Failure to comply with CPA Australia’s non-disclosure of
exams policy can lead to the invalidation of exam results and further penalties.
■ Inability to attend an exam

Alternative exam dates are not available. If you are unable to attend a scheduled exam,
you may be eligible to apply for an exam deferral. Alternatively, you may apply for a
cancellation of your segment enrolment at any time up to the advertised closing date.
If you do not attend an exam at the scheduled time and date, and you have not been
granted an exam deferral or segment enrolment cancellation, you will incur an exam result
of Did Not Sit. If you wish to continue with the segment, you are required to re-enrol and
pay the full segment enrolment fee in a later semester.
■ Special consideration for a disadvantage experienced during the semester or

during an exam
If you sit an exam, you may be eligible to apply for special consideration for your exam
result if your exam preparation and/or performance is adversely affected by exceptional
circumstances beyond your control, such as a medical condition or personal hardship.
It is your responsibility to submit documentation directly to CPA Australia by the relevant
closing date. See the ‘Special consideration for professional level exams’ section.
Proof of identity for professional level exams

One of the following official forms of current photographic identification must be presented at all
CPA Program professional level exams:
■ passport;
■ Australian driver’s licence;
■ Keypass (Australia only);
■ Hong Kong Permanent Identity Card;
■ Malaysia Identity Card;
■ PRC Identity Card;
■ Singapore Identity Card; or
■ CPA Program Card.
The name on the photographic identification must match the name on the exam notification
letter. Australian residents who do not hold a driver’s licence or passport can obtain a Keypass,
which is a credit-card sized photo identification card for adults. For further information and
applications please call toll free 1800 033 499. Please note the Keypass identification card is
not a free service to CPA Australia members.
You will be required to complete a Deakin University–CPA Australia Candidate Identity

Declaration Form during the exam in the following circumstances:
■ You do not present any of the approved proof of identity documents at the exam*.
■ Your name, or the spelling of your name, on your approved proof of identity document
does not match records of the exam administrators. Please contact CPA Australia before
12 March 2010 (for Semester 1 2010 exams) or 3 September 2010 (for Semester 2 2010
exams) to correct any change of name or spelling anomalies. This will help to ensure that
exam administrators’ records are up to date.
■ You do not know your candidate ID number (as recorded on your exam notification letter).
■ The exam supervisor identifies some other anomaly in attempting to establish proof
of identity.
The Deakin University–CPA Australia Candidate Identity Declaration Form must be completed
during exam writing time. To minimise disruption to your exam, please assist exam supervisors
to complete this procedure promptly.
* If you do not hold one of these, you must bring to each exam an official statutory declaration that states
this and confirms your identity. At the exam, you will then be required to complete the Deakin University–
CPA Australia Candidate Identity Declaration Form during exam writing time. For Australian residents,
information on statutory declarations is available from the Attorney-General departments in each state
and territory.
Exam deferral for the professional level

An exam deferral allows you to postpone the exam for a professional level segment to the
following semester. Once granted, a result of Deferred will be recorded on your printed statement
of results against the semester of enrolment and you will be automatically re-enrolled in the
equivalent exam in the following semester. Deferrals into a later semester are not available.
You cannot defer and sit the exam in the same semester. If you sit the exam, the result
stands and no deferral is allowed.
The exam deferral provision is available to assist candidates who may be unable to prepare
for or attend an exam due to reasons such as an increase in workload, change in personal
circumstances, medical condition or personal hardship. Note: If you experience such difficulties,
other than issues related to your work, and can still attend the exam in the semester of
enrolment, you may wish to sit the exam and apply for special consideration.
If you are not able to attend the exam in the following semester, or you prefer that a result of
Deferred is not recorded on your printed statement of results, you should apply to cancel your
enrolment in the segment.
Number of exam deferrals allowed

Only two exam deferrals will be granted per professional level segment enrolment. A third deferral
in a consecutive semester will not be provided unless exceptional circumstances have adversely
affected you. In order to consider an application for a third deferral in a consecutive semester,
an application must be supported with relevant documentation. Supporting documentation is
to be in the form of a medical certificate or a letter, from someone not related to you by birth or
marriage, that explains your personal hardship.
Note: The majority of candidates undertake the CPA Program in conjunction with full-time
employment commitments. Therefore, ‘pressures of work’ are not considered exceptional
and, in light of this, applications for a third deferral that are submitted on employment-related
grounds will not be granted.
Updates to segment study materials

Once an exam has been deferred, you need to retain your segment study materials. However,
due to the dynamic nature of the accounting field, supplementary updated materials will
automatically be sent to you the following semester. Your access to My Online Learning will
also be transferred to the following semester.
Cancellation of workshop registration upon deferral of exam

Registrations for face-to-face workshops will not be automatically cancelled when you defer a
segment exam. If you defer prior to the workshop date, you must notify CPA Australia in writing
that you wish to cancel your workshop registration. The cancellation request needs to meet the
terms and conditions provided on the workshop registration form. If the request does not meet
the terms and conditions, you will be required to pay a fee.
To cancel your registration, please email Member Administration. You will need to register again
in the following semester if you wish to attend a face-to-face workshop.
Deferral fees
The following deferral fees apply:
■ Exam deferral first closing date: AUD$110.00
■ Exam deferral second closing date: AUD$245.00
(The CPA Program is a GST-free education course.)
The deferral fee includes automatic re-enrolment in the segment and exam for the following
semester and supplementary updated materials.
All exam arrangements are finalised early in each semester. Therefore, the additional fee for
an exam deferral after the exam deferral first closing date is to cover the cost of the exam
arrangements that have been incurred for that semester.
Other important information is as follows:

■ candidates cannot defer into alternative segment exams;
■ exams cannot be deferred beyond the following semester;
■ a semester in which a deferral is granted is included in a candidate’s time frame to
complete the CPA Program professional level;
■ if an exam deferral is requested in the final semester of the enrolment period, an ‘Extension
of time rollover application form’ should also be submitted. For candidates admitted from
1 July 2007 onwards, a letter of appeal should be submitted;
■ once an exam has been deferred, no refund of the deferral fee will be provided if enrolment
in the exam is reinstated; and
■ if enrolment in a segment is subsequently cancelled, fees cannot be reimbursed.
Applying for an exam deferral

You can defer online and receive automatic confirmation of your request. Alternatively,
you can complete the appropriate ‘First closing date professional level exam deferral
application form’ or ‘Second closing date professional level exam deferral application form’
electronically or by hand. Sign the printed form and send it with the applicable deferral
fee to Member Administration. Before submitting an application, please carefully read the
application instructions. All applications must be received by the relevant closing date.
No application or fee received after a closing date can be considered, and an exam result
of Did Not Sit will be recorded. Application closing dates are as follows:
Deferral Deferral
first closing date second closing date
(incl. AUD$110 fee) (incl. AUD$245 fee)
■ Deferrals from Semester 1 2010: 12 March 2010 26 May 2010*
■ Deferrals from Semester 2 2010: 3 September 2010 17 November 2010*
* The exam deferral second closing date is set after the exams to allow candidates sufficient time in which
to apply. Eligible candidates who follow the application instructions do not need to gain confirmation of
receipt of application from CPA Australia before the exams. Candidates faxing applications must retain
the fax transmission report as proof of transmission.
Special consideration for professional level exams

If you sit an exam, you may apply for special consideration for your exam result if your studies
during the semester and/or your exam performance are adversely affected by exceptional
circumstances beyond your control.
Valid grounds for special consideration applications are:

■ medical condition;
■ personal hardship which is identified as a situation or circumstance that has had a
significant impact on exam preparation and performance and is out of the candidate’s
control. Where the candidate can control the situation it is not considered hardship.
Hardship can include family issues, personal issues or financial issues. Workload is not
considered a reason for hardship;
■ late receipt of segment study materials; or
■ exam incident.
The majority of candidates undertake the CPA Program in conjunction with full-time employment
commitments. Therefore, ‘pressures of work’ are not considered exceptional and, in light of this,
applications for special consideration that are submitted on employment-related grounds will
not be accepted and will not be reviewed by the Special Consideration Committee.
You should not apply for special consideration if you are unable to attend an exam. Enrolment
in the segment may be cancelled up to the advertised closing date. Alternatively, you may be
eligible to apply for an exam deferral.
Special consideration applications are closely reviewed to ensure that all criteria and
requirements have been met before they are accepted for consideration by the Committee.
Following the special consideration application closing date and before the exam results are
officially released, the Special Consideration Committee reviews the personal circumstances of
each candidate whose application has been accepted and whose exam result has fallen within
a specific range below the pass mark. The candidate’s performance is evaluated in the light
of the disadvantage suffered and similar cases are taken into consideration in order to ensure
equity to all candidates. In considering an application for special consideration, the Committee
may take into account a candidate’s past performance in the CPA Program and any past
applications for special consideration.
Following this review process, the Committee may upgrade a Fail result to a Pass. Pass results
are not amended to higher grades and the Special Consideration Committee does not review
applications that have been accepted where the candidate’s exam result is a clear Fail.
The findings of the Special Consideration Committee are confidential and disclosure of decisions
made by the Committee cannot be provided. All special consideration applicants’ final results
will be announced as part of the official release of exam results.
Applying for special consideration

It is your responsibility to provide sufficient detailed information to support an application for
special consideration, including information detailing the impact on your studies and/or exam
performance. All applications need to be supported with relevant documentation from an
independent person. You must detail the grounds for special consideration and the extent
to which your studies and/or performance in the exam were affected on the forms provided.
When applying for special consideration, you must fully explain your situation and how it
has impacted on your studies leading up to the exam and/or the exam itself to enable the
Committee to fairly assess your situation and arrive at a decision. Where relevant, it is advisable
to provide as much independent information as possible that supports your case. It is expected
that all documentation supplied will be in English. Where documents are translated into English,
the translated documents must be certified.
To apply for special consideration, carefully read the application instructions. Complete the
‘Special consideration for professional level exams application form’ electronically or by hand,
sign the printed form and send it to Member Administration with all supporting documentation.
All applications will be treated confidentially and must be received by the advertised closing
date. No application received after the closing date will be considered. The application closing
dates are as follows:
Closing date
■ For Semester 1 2010 exams: 26 May 2010
■ For Semester 2 2010 exams: 17 November 2010
All applications received by the application closing date will be acknowledged in writing before
the official release of results.
Grounds for special consideration and the required application documentation are as follows:
1 the completed ‘Special consideration for professional level exams application form’; and
2 supporting documentation as detailed below.
Category Application documentation required

Medical condition A medical certificate must be submitted to support an application
on the grounds of a medical condition. It is preferred that the
medical practitioner use the medical certificate in this Guide.
This form needs to be taken to an appointment and completed
by the medical practitioner at the time of consultation. If this is
not possible, a medical certificate in other formats from a medical
practitioner will be accepted if it contains information detailing the
condition and stating if the condition is mild, moderate or severe,
and the dates that you have been or will be affected. It must
also detail how the condition has, or would, affect your studies
or exam performance. ‘Illness’, ‘medical condition’ or ‘not fit for
work’ are not sufficient explanations and may be difficult to fully
assess by the Special Consideration Committee. You must also
supply additional documentation that will support your application,
such as a statement detailing how the medical condition has
impacted on your studies and/or exam performance.
Personal hardship Personal hardship can include family issues, personal issues
or financial issues. Examples include, but are not limited to,
relationship breakdown, divorce, death in the family, forced home
moves, redundancy and attending court cases during the exam
period. Workload is not a reason for hardship. You must establish
in your documentation that it is a circumstance or situation that is
out of your control. You must supply a letter of personal hardship
from someone not related to you by birth or marriage, including
de facto relationship, or a letter from the doctor of your ill relative
that explains your personal hardship in detail and the way in
which it has, or would, affect your studies or exam performance.
The author of the letter must specify their relationship to you
(e.g. manager, work colleague or friend) and supply their contact
details. Relevant dates of the impact of the hardship must also be
provided. You must also supply additional documentation that will
support your application, such as a statement of personal hardship
detailing the impact on your studies and/or exam performance.
Category Application documentation required

Late receipt of segment A consignment note or written advice documenting the date
study materials the materials were received, the name(s) of the person(s) you
contacted regarding the delay and the date(s) of contact must
be supplied with your application. (Note: If you enrolled after
the enrolment first closing date, an application made on these
grounds may not be approved.) You must also supply additional
documentation that will support your application, such as a
statement detailing how the late receipt of segment study
materials has impacted on your studies and/or exam performance.
Late receipt of materials is calculated from the first day of
the semester.
Exam incident If a disruptive incident occurs during an exam, you must supply
documentation such as a statement describing the incident
in detail and the effect it had on your exam performance.
Following receipt of an application, CPA Australia may seek
verification of the exam incident from the exam supervisor.
Exam results for the professional level

Marking process
All candidates’ multiple-choice exam answer sheets are electronically scanned by two
independent computer systems. In addition, the written response sections of the compulsory
segment exams are examined by a minimum of two independent CPA Australia expert
members. In relation to the written response exams, a detailed marking grid is completed for
each candidate response. At least two to four markers are involved in the assessment of each
paper. Approximately 25 per cent of papers are re-marked by different assessors from those
used in the original marking to ensure consistency and fairness.
For the compulsory segments, both the multiple-choice and written response marks are
combined to give a total mark for the exam. Answers to multiple-choice test items that have
been noted in the question booklet or on working papers, but not recorded on the multiple-
choice answer sheet, are not assessed. Comprehensive audit procedures ensure that all
answers that have been recorded on the multiple-choice answer sheets and all answers to
written response questions that have been written in the space allocated within the question
booklets are assessed. If any inconsistency is detected on a multiple choice answer sheet, the
relevant paper is marked a third time by hand in order to confirm the result before it is released.
Once all exam papers have been marked, approved special consideration applications
are reviewed where exam results have fallen within a specific range below the pass mark,
and all candidates’ exam results are finalised and appropriate exam grades are awarded.
The care taken throughout this process of assessment ensures the integrity of every exam
result. Therefore, individual candidates’ exam papers will not be re-examined or re-marked after
the final exam results have been published. The secure nature of CPA Australia exams means
that exam papers will not be released to candidates after the exams.
Release dates and PINs

Before the final exam results are announced, you will receive a letter advising how to access
your exam results. All candidates will be assigned a personal identification number (PIN) to
access their results over the Internet. You are able to register to receive your results by SMS on
the result release day. If you have not received a letter notifying you of these arrangements by
7 June 2010 (for Semester 1 2010) or 29 November 2010 (for Semester 2 2010), you should
contact the Business Services Group, Deakin University.
All candidates’ final exam results will be released on the dates listed below. If you wish to
register to receive your result by SMS, please read the letter carefully and follow the instructions
provided. You will need to register each semester to receive your results by SMS. The letter will
also include a PIN and Internet address for accessing results via the Internet.
The SMS and Internet results are not the official results but they are the final results. You will
receive an official CPA Australia printed statement of results. The official results are mailed to
all candidates after SMS and Internet result release. If you do not receive a printed statement
of results within two weeks after the advertised mailing date you should contact your
divisional office.
Release of results Semester 1 2010 Semester 2 2010

SMS release 18 June 2010 10 December 2010
Internet access 18 June – 3 Sep 2010 10 Dec 2010 – 25 March 2011
Personal analysis letter access 25 June – 3 Sep 2010 17 Dec 2010 – 25 March 2011
Printed statements 25 June 2010 17 December 2010
mailed from Melbourne,
Australia (allow up to
two weeks for delivery)
Note: CPA Australia and Deakin University personnel are not able to advise results informally
over the telephone, by email or in person.
Format
Official exam results indicate the grade awarded. The pass grades that are currently in use for
professional level exams include Pass, Credit, Distinction and High Distinction. Other grades
in use include Fail, Did Not Sit, Withdrawn, Deferred or Exemption.
Printed result statements include all results listed on your academic record and cannot be
produced to exclude Fail, Did Not Sit, Withdrawn and Deferred grades.
In accordance with the policy of CPA Australia’s Professional Qualifications Advisory Committee
(formerly the Education Advisory Committee), actual exam marks are not released and the
mark range for each grade is not disclosed.
Setting pass marks for professional level exams

All members of CPA Australia are required to attain a predetermined level of technical
competence before Certified Practising Accountant (CPA) status can be awarded. The study
material for each CPA Program professional level segment is designed to provide Associate
members with an opportunity to develop appropriate knowledge and skills in the major areas
of accounting. Each pass mark for the compulsory and elective segment exams is based on
a determination of the minimum level of knowledge and skills that candidates must acquire to
become competent practitioners in the field.
The mark required to pass (or the proficiency level which must be achieved) is set by what is
known as the proficiency workshop approach. This approach was adopted by CPA Australia
several years ago and it is interesting to note that the American Institute of CPAs employed the
same method. (For members with a background in educational theory, the approach is also
known as the ‘modified Angoff’ approach to determining pass marks.)
For each CPA Program segment, a panel of members with experience in the field is appointed.
The panel members meet to review the segment materials and identify the specific knowledge
and skills that a competent candidate would require in the workplace. The panel works through
each question on the exam paper and compares these with the knowledge and skills required.
The panel members then individually rate each question, which involves estimating the level
of difficulty for a competent candidate.
This approach provides rating information for each question on each paper, thus enabling
a pass mark (proficiency level) to be established that is based on specific competencies.
This is a very intensive process. Panel members must be familiar with the CPA Program
materials and have a comprehensive understanding of the skills required by a competent
CPA Program candidate. The panel members must also be prepared to attend a number
of half‑day workshops.
To ensure that pass marks are comparable between semesters, group performance between
semesters is statistically equated. This involves a comparison of candidate performance
on common questions (i.e. those questions which appear on sequential exam papers) and
candidate performance on unique questions (i.e. those questions that are specific to a particular
exam paper).
Each segment pass mark is generally set between 60 and 65 per cent. The proficiency level
must be achieved in a single exam sitting and cannot be spread over more than one enrolment
in any given segment. As described above, the proficiency levels expected of candidates are
determined by panels of subject matter experts each semester. These proficiency levels are
validated through statistical analysis and equating of results to ensure candidates are fairly
graded from one semester to another. The required pass mark for each segment is confirmed
by the Exam Policy Advisory Committee, which is made up of senior CPA Australia members.
CPA Australia does not fail a predetermined percentage of candidates.
Fail results and queries

All candidates who sit an exam will have online access to a detailed personal analysis letter.
Information on how to access your personal analysis letter is included in the letter advising how
to access exam results on the Internet. You must retain this letter after accessing your exam
results if you wish to access your personal analysis letter. The exams are designed to evaluate
your knowledge and understanding of the segment materials, and the personal analysis letter
reviews your exam results by module.
CPA Australia will not provide further feedback on your performance in the exam. If you have
failed an exam and have specific questions about the information in your personal analysis letter,
please email your questions to ppa@cpaaustralia.com.au. The email request must include your
full name, member ID, contact details, segment name, semester and year, and a clear list of
queries. Please note that all results are final and requests for re-marks will not be accepted.
As noted in the ‘Marking process’ section, it is CPA Australia’s policy not to re-mark exams
or provide access to the exams.
CPA Program professional level awards

CPA Australia offers a number of awards that recognise performance in CPA Program
professional level segments.
CPA Australia scholarships

A limited number of scholarships are available to assist with fees for CPA Program professional
level segments.
CPA Australia offers up to five scholarships annually for Aboriginal and/or Torres Strait Islander
People. The scholarship will cover all CPA Program professional level segment fees and
the Associate Membership fees for one year.
The Jack Fairman Bursary scholarships aim to assist members who articulate from TAFE to
degree studies to meet the educational requirements to achieve CPA status. The scholarship
covers the enrolment fees for two of the CPA Program professional level segments,
which Associate members need to complete in order to advance to CPA status.
The Return to Work Scholarship is to assist members who have been out of the work force for
more than 12 months. The scholarship covers the cost of either: one CPA Program professional
level segment or continuing professional development activities to the value of AUD$500.
CPA Australia offers up to five scholarships annually for refugee migrants. The scholarship will
cover all CPA Program professional level segment fees and the Associate Membership fees
for one year.
CPA Australia offers up to five CPA Australia & Australian Scholarships Foundation scholarships
annually. The purpose of the scholarship is to enable managers and financial officers of registered
charitable organisations to enhance their knowledge and skills to further contribute to the
management and accountability of charitable not-for-profit organisations. The scholarship will
cover all CPA Program professional level segment fees.
For more information about awards and scholarships, go to the CPA Australia website.
Tools to help you succeed in the

professional level
CPA Australia recognises the challenges associated with distance learning. The tools outlined
below are designed to assist you to succeed. You are advised to make the most of the
opportunities provided by study groups, workshops and, where available, the CPA Program
discussion forum to discuss issues arising out of study materials and to network with
other candidates.
My Online Learning
Interactive learning tasks and additional study materials are provided on CPA Australia’s
learning management system, My Online Learning. The online materials may present concepts
differently to assist you to consolidate and test your understanding, but they do not introduce
any concepts not included in the printed segment materials. Contemporary Business Issues
candidates will need to use My Online Learning to access the two online modules included in
this segment. This online material is additional to the content of the printed study guide and
is examinable.
In addition to providing supplementary learning materials, My Online Learning is also utilised

as a core communication platform for important announcements to candidates throughout the
semester, as well as any critical study material updates. As such, My Online Learning is a tool
that you should be accessing regularly to support your studies.
Please note that if you defer a segment, your access to My Online Learning will be transferred
to the following semester. If you fail to renew your membership, you will not have access to
My Online Learning until you renew your membership.
Study groups
If you wish to participate in group discussion, you can join a study group through My Online
Learning. Registering for a study group provides you with access to a secure online list of email
contact details for other candidates who are studying the same segment and who have also
registered for a study group. You can use these contact details to form your own study group
and share your learnings and thoughts with your peers.
The CPA Program study groups listing is password protected. Instructions on how to access
My Online Learning are included with your study materials. To register for a study group in
My Online Learning, simply click on ‘My Study Groups’ on the top menu bar then select the
relevant segment using the dropdown box next to ‘Course’ and follow the prompts. You may
access study groups from the start of the semester.
You can withdraw from a study group at any time by clicking on ‘My Study Groups’ on the top
menu bar and then clicking on ‘Leave Study Group’.
If you need to change your email address or other contact details, please visit the ‘Update your
profile’ section on CPA Australia’s website. This will automatically update your details on the
study group listing and in CPA Australia’s membership database.
By accepting the My Online Learning terms and conditions and privacy statement and by joining
a study group through My Online Learning, candidates who access the information in the study
groups list agree to use any disclosed information for the sole purpose of arranging study
groups for the CPA Program professional level. CPA Australia will not be liable for the misuse
of private information by study group candidates.
Discussion forum
The CPA Program professional level discussion forums are accessed via My Online Learning.
The discussion forums allow you to post questions and receive answers from CPA Australia
technical staff on technical matters. You are encouraged to post your questions progressively
throughout the semester, to ensure timely responses. Also accessible via My Online Learning
are frequently asked questions (FAQs). Please ensure you have read through the FAQs before
posting a new question as often the question has already been asked and answered in a prior
semester. You should make use of these tools as part of your revision.
Details on how to access My Online Learning are issued with the ‘Dear candidate’ letter
included in each segment study package. The CPA Program discussion forums are available
throughout the semester up until the date of the relevant segment exam.
Workshops and webinars

Voluntary segment workshops are available to candidates who wish to take part in face-to-
face discussion of specific topics within the segment materials. For candidates in Australia,
information about voluntary segment workshops can be found on CPA Australia’s website or
by contacting the CPD team on 1300 85 77 05 for details of workshops in your area and a
registration form.
For candidates outside Australia, please contact your divisional office for information about
face‑to-face workshops.
Candidates enrolled in Singapore Taxation are required to attend face-to-face workshops.

The workshops are only available in Singapore.
Online workshops and webinars will be available in 2010. Online workshops, which are
available for some segments, use audio and video Internet streaming. Webinars are generally
a condensed version of the face-to-face workshops. Information about webinars can be
found on CPA Australia’s website, along with the order form.
The topics covered in the workshops and webinars generally reflect those in which candidates
have experienced difficulties.
PDFs of face-to-face workshops materials are also available on My Online Learning for all
candidates to download. If you have registered to attend a face-to-face workshop, you will need
to print the notes from My Online Learning to take to the workshop. An announcement will be
posted in My Online Learning when the workshop materials are available. You should check
My Online Learning regularly for up-to-date information.
Study skills to successfully complete the professional level

All CPA Program professional level segments require a broad range of skills to be utilised,
although some segments emphasise the use of certain skills and techniques more than
others. The following matrix indicates the skills required in each segment. It also indicates if
additional materials, other than the distance learning segment materials provided, are required
or recommended.
All segments have components of all skills. The following chart only distinguishes the emphasis
on each.
Reporting and Professional Practice
Strategic Management Accounting

Global Strategy and Leadership
Advanced Audit and Assurance
Contemporary Business Issues
Corporate Governance and
Financial Risk Management

Ethics and Governance
Financial Reporting
Singapore Taxation
Advanced Taxation
Accountability
High level of analytical and
reading skills           
Quantitative skills           
Synthesis of materials           
Heavy reliance on CPA Australia
Members’ Handbook           
Additional materials required or
Yes1, 2 Yes3 Yes4 Yes1 Yes5 Yes6 No No No Yes7 No
recommended
Key:
 Skills emphasised
 Skills not heavily emphasised
1
Corporations Act 2001 (Cwlth) (recommended for Corporate Governance and Accountability and
Advanced Audit and Assurance)
2
Handbook of International Standards on Auditing and Quality Control (2009 edition) and Handbook of
International Auditing, Assurance, and Ethics Pronouncements, Part 1 (2008 edition) and Code of Ethics
for Professional Accountants (Revised July 2009) [All publications accessible from the IFAC website.]
3
Australian income tax legislation
Australian Master Tax Guide or Australian Tax Handbook (recommended)
4
Modules 2 and 6 of CBI are online modules (rather than printed in the segment study guide) and are
accessible via My Online Learning
5
CPA Australia Members’ Handbook
6
International Financial Reporting Standards (latest version)
While the CPA Australia Members’ Handbook may be used as a substitute, candidates must be aware
of the specific differences that arise because of the corporate legislation and sector neutral policy
adopted in Australia. The technical pronouncements and references are mostly similar and may be used
7
Tax acts as referenced under the recommended texts section of the Singapore Taxation study guide
Tips and traps for professional level exams

How to approach the exam paper
■ Reading time—use this time to familiarise yourself with the exam instructions, and the
structure of the exam paper. Also identify relevant reference material. Writing,
marking and the use of calculators is not permitted.
■ At the commencement of writing time, complete the candidate identification details section
on the question booklet and the multiple-choice answer sheet. Incomplete details may
delay the release of your results.
■ Watch your time carefully—if the paper contains a Section A and a Section B, it is
recommended that you follow the suggested time allocations for each section.
■ Assess each question carefully—attempt the shorter or easier questions quickly to allow
more time to answer the more challenging questions.
■ Attempt every question—marks are not deducted for incorrect answers.

■ Read each question carefully and attempt to determine the answer before you read the
multiple-choice answers provided—referring to these first may confuse you. Underline or
circle important terms and dates in the question to ensure that you focus on exactly what
is being asked.
■ If you experience difficulty in answering a question, mark a possible answer, mark the
question to return to later, then move on—aim to have 10 minutes left at the end of the
exam to review such questions.
■ Mark your answers to multiple-choice questions on the answer sheet provided—you may
write notations and answers to multiple-choice questions in the question booklet, but you
must transfer your answers to the answer sheet. Only answers that have been marked on
the pre-printed multiple-choice answer sheet will be assessed.
■ Mark your answers on the multiple-choice answer sheet progressively during the course
of the exam—do not record all your answers on the answer sheet in the last few minutes.
You may run out of time, and extra time to complete the answer sheet cannot be provided.
■ Read each written response question carefully to gain a clear understanding of what is
expected in your answers. In answering the questions, use a logical structure. Consider the
issues involved, apply them to the facts of the case and arrive at a conclusion.
■ Don’t waste time double-checking reference materials to confirm answers you are confident
about—generally, candidates should be able to complete two-thirds of all questions without
checking reference materials.
■ It is dangerous to refer to out-of-date materials—your CPA Australia Members’ Handbook,

legislation and other reference materials should be current editions.
CPA Program
professional level—
practical experience
requirement
Introduction
The three-year practical experience requirement (PER) provides a competency framework for
developing and demonstrating practical workplace skills at a professional level in accounting
and/or finance. It is under the supervision of an approved mentor, where you benefit from the
knowledge and experience of established members of the profession while developing the skills,
knowledge and values required of a CPA.
Prior to Semester 1 2010, the PER was known as the Mentor Program. Associate members
who are already registered in the Mentor Program do not need to enrol in the PER. However,
all Associate members enrolled in the Mentor Program before 31 December 2009 who do not
complete the Mentor Program by 31 December 2010 must transfer to the PER.
The PER develops your technical, business, personal effectiveness and leadership skills.
The combination of these different skill areas assists you to be a work-ready professional
accountant and to realise your potential as a future business leader.
■ The technical skills develop the practical application of your expertise in accounting
and finance.
■ The business skills develop the skills expected of you as a professional in a
business environment.
■ The personal effectiveness skills develop the communication, interpersonal and
self‑management skills required in the workplace.
■ The leadership skills develop the ethical, governance, planning and decision-making
skills you will require to realise your potential as a leader.
The PER is designed to align with the education component of the CPA Program professional
level. Completion of the PER is a rewarding experience for you, as the mentee, and for your
mentor, both professionally and personally. You will receive support from your mentor through
having access to his or her expertise, skills and insights.
The PER complies with the International Federation of Accountants’ (IFAC) International
Educational Standard on practical experience program, which is IES 5. According to IFAC,
completion of a structured practical experience program will:
■ enhance your understanding of organisations, of how business works and of
work relationships;
■ enable you to relate accounting work to other business functions and activities;
■ develop your awareness of the environment in which services are provided;
■ develop the appropriate professional values, ethics and attitudes in practical,
real‑life situations;
■ provide you with the opportunity to work at progressive levels of responsibility
(IES 5, para. 17).
Importantly, completion of the PER allows you to meet CPA Australia’s practical
experience requirements for advancement to CPA status.
About enrolling in the practical experience requirement

You can enrol in the PER as soon as you become an Associate member. CPA Australia
recommends that you enrol as soon as possible. Completing the experience requirement and
the education component of the professional level at the same time has many advantages.
One may be that it will allow you to advance to CPA status sooner.
Your official start date of your practical experience requirement will be the date we receive your
completed enrolment form.
To enrol, Associate members must be working in a professional accounting or finance role

at least at a level which would be undertaken with the benefit of an accredited degree,
or equivalent.
Full-time practical experience should equate to no less than 35 hours’ relevant employment
per week, and part-time work spent on the PER will be calculated on a pro-rata basis.
How to enrol in the practical experience requirement

To enrol in the PER, you must complete the practical experience enrolment form. This can be
downloaded from <http://www.cpaaustralia.com.au/per_enrol>.
Once you are enrolled in the PER, you and your mentor will be sent a confirmation email.
Please ensure your email address is up to date by accessing your member profile at
<http://www.cpaaustralia.com.au/memberprofile>.
If you do not receive a confirmation email within 10 working days, it is your responsibility to
follow up with CPA Australia via email at mais.advisory@cpaaustralia.com.au. Please avoid
contacting us about your enrolment before this time frame has lapsed.
The official start date of your PER will be the date of receipt of your completed practical
experience enrolment form.
Participating in the practical experience requirement

Structure
The PER is a competency-based program that involves the demonstration of skills through
the collection of workplace evidence.
The combination of the following skills will complement the education component of the
CPA Program professional level and develop you as a work-ready professional accountant:
■ technical skills that will develop your practical proficiency and expertise in accounting
and finance;
■ business skills that will develop the skills expected of you as a professional in a
business environment;
■ personal effectiveness skills that will develop the communication, interpersonal and
self‑management skills required in the workplace;
■ leadership skills that will develop the ethical, governance, planning and decision-making
skills you will require to realise your potential as a strategic business leader.
Completing the program

To complete the practical experience requirement, you must demonstrate 100 per cent
competence in the four skill areas.
Practical experience requirement skill areas
Technical Personal Business Leadership

skills effectiveness skills skills
skills
Mentees must provide Mentees must provide their Mentees must provide their Mentees must provide their
their mentor with workplace mentor with workplace mentor with workplace mentor with workplace
evidence for four sub-skills evidence for all four evidence for all four evidence for all four
which can be selected from sub-skills. sub-skills. sub-skills.
up to four different areas
of work. The mentor uses the The mentor uses the The mentor uses the
evidence to assess the evidence to assess the evidence to assess the
The mentor uses the mentee’s competence. mentee’s competence. mentee’s competence.
evidence to assess the
mentee’s competence.
• Auditing • Self-awareness • Regulatory environment • Ethics and governance

• Financial accounting • Building relationships • Leveraging technology • Diversity consciousness
• Financial planning and interpersonal skills • Domestic and global • Planning and innovative
• Financial risk • Business communication business context thinking
management • Critical analysis and • Business analysis • Problem solving
• Insolvency professional judgment and risk management and decision making
• Management accounting
• Taxation
Sub-skills
Each skill area is made up of sub-skills; these are the individual components of a skill area that
you need to demonstrate. For each skill area, four sub-skills must be demonstrated.
For the areas of business skills, leadership skills and personal effectiveness skills, you must
demonstrate 100 per cent competence in all four sub-skills in each skill area.
For technical skills, the PER divides the accounting and finance professions into seven areas
of work. These areas contain workplace skills that professional accountants are expected to
develop in the workplace. The four sub-skills you choose do not have to be in the same area of
work and can be selected from up to four different areas of work.
You may need to seek assistance from your mentor when you are selecting the areas of work.
For further information about the PER and the structure please refer to
<http://www.cpaaustralia.com.au/about_per>.
Recognition of prior experience

Some members may be eligible for recognition of prior experience and a reduced time frame to
complete the practical experience arrangement.
Only Associate (ASA) members or those applying to be admitted as an ASA can apply for
recognition of prior experience. While ASAs can apply for recognition of prior experience at any
time, we recommend that they apply at admission.
Prior experience will be recognised for:

■ full membership of a recognised professional body that is a member of the IFAC; and
■ at least six months’ full-time supervised professional accounting work experience
(or equivalent unsupervised work experience).
Members of a recognised professional accounting body

Recognition of prior experience is available to associate members of a professional accounting
body that is a member of the IFAC. For a full listing, please refer to the listing of member
bodies and associates on the IFAC website <http://web.ifac.org/about/member-bodies>.
These members will be exempt from completing the PER for the purpose of advancement
to CPA status.
An application for recognition of prior experience must include certified true copies of:
■ a certificate of full membership of the recognised professional body; and
■ a letter from the professional body to confirm that the applicant is a member in good
standing (this letter must be dated within 12 months of the date on the application
for recognition of prior experience).
Previous professional accounting and/or finance experience

Recognition of prior experience is available to all ASAs and those applying for admission as
an ASA who have previous professional accounting and/or finance experience.
The minimum amount of prior experience that can be recognised is six months of full-time
supervised work experience, which does not have to be continuous. The maximum amount
is three years of supervised or equivalent experience, which, if granted, would exempt the
member from the PER.
The experience must be no more than 10 years prior to the date they joined CPA Australia
as an ASA.
To claim recognition of prior experience under this arrangement members must submit
workplace testimonial(s) that confirm experience gained within the required time frame.
How to apply for recognition of prior experience

To apply for recognition of prior experience please refer to
<http://www.cpaaustralia.com.au/rpe_exemptions>.
Useful links
Below is a list of website links for you to familiarise yourself with the PER and assist your
mentor in their role as a mentor.
■ The PER homepage

<http://www.cpaaustralia.com.au/practicalexperience>
■ About the PER

<http://www.cpaaustralia.com.au/about_per>
■ The practical experience guide and logbook

<http://www.cpaaustralia.com.au/per_guidelogbook>
■ Requirements for becoming a mentor and helpful hints for effective mentoring
<http://www.cpaaustralia.com.au/mentorrole>
CPA status
and lifelong learning
Advancing to CPA status

All candidates must hold a degree or a postgraduate award recognised by CPA Australia
before they can advance to CPA status.
Candidates admitted from 1 July 2007 onwards

All new members admitted from 1 July 2007 onwards must complete the CPA Program
professional level, including the practical experience requirement, and advance to CPA status
within six years of admission to Associate membership. Associate members admitted from 1 July
2007 onwards who do not fulfil these requirements and fail to advance to CPA status within six
years of admission will be required to relinquish membership. Refer to the website for information
on advancement.
Candidates admitted from 1 January 2004 up to and including

30 June 2007
All new members admitted from 1 January 2004 up to and including 30 June 2007 must
complete the CPA Program, including the practical experience requirement, and advance to
CPA status within eight years of admission to Associate membership. Associate members
admitted from 1 January 2004 up to and including 30 June 2007 who do not fulfil these
requirements and fail to advance to CPA status within eight years of admission will be required
to relinquish membership. Refer to the website for information on advancement.
Candidates who successfully complete the CPA Program have up to five years following
completion of the CPA Program in which to apply for CPA status, provided this is within eight
years of admission to Associate membership. Candidates who do not advance within five years
of completion may be required to repeat the CPA Program. Candidates who do not advance
within eight years of admission will be required to relinquish their membership of CPA Australia.
Lifelong learning
Being a member of CPA Australia means making a commitment to lifelong learning.
CPA Australia endeavours to provide opportunities for members to participate in the
learning continuum. The CPA Program professional level provides CPA Australia members
with several alternatives for further professional development.
CPA Program to Masters degree

Universities around Australia and overseas grant credit towards the attainment of a higher
degree on the basis of successful completion of CPA Program professional level studies.
This allows CPA Program graduates to leverage off their completed studies by enrolling in
Masters degrees offered internationally as well as in Australia.
Credits may be available in many Masters and MBA degrees. A specialist Masters provides
technical education to enable candidates to keep up with industry trends and enhance skills.
An MBA provides generalist management education and leadership competencies. With either,
a Masters degree can open up opportunities—professionally, financially and personally.
Further information about the credits available can be obtained from the university offering the
Masters or MBA degree.
CPA Program for continuing professional development

All members of CPA Australia must maintain and develop their professional competence by
undertaking structured continuing professional development (CPD) throughout their career.
Enrolling in individual segments of the CPA Program professional level offers members who have
previously completed the CPA Program professional level an opportunity to enhance their skills
and knowledge base, and fulfil this commitment to CPD.
You may claim up to 120 hours’ CPD if you pass a CPA Program professional level segment
exam or a maximum of 20 hours if the segment exam is not attempted or not passed, or if the
enrolment is for reference purposes only. The claim for CPD hours should be supported by diary
entries recording the actual study time undertaken.
As stated in the CPA Australia by-laws, all CPA Australia members must complete 120 CPD
hours over a triennium, with a minimum of 20 hours per year.
Enquire at divisional offices or access the website for further information.
Public practice study programs

CPA Australia offers three study programs to members interested in public practice. Each of
these programs aims to help members evaluate and make an informed decision regarding
entering public practice, including the role and responsibilities of a public practitioner in the
enhancement of both the quality and efficiency of services they provide. The programs build
on the technical expertise gained from the CPA Program and your own business experience.
Public Practice Program

If you intend to earn more than $25 000 gross fees per annum from the provision of public
accounting services in Australia, you must apply for a Public Practice Certificate. Completion of
the Public Practice Program is one of the prerequisites for obtaining a Public Practice Certificate.
The Public Practice Program has two components: the Practice Management distance learning
program and the Public Practice Program Residential. To successfully complete the Public
Practice Program you must pass the Practice Management exam and attend a Residential.
To enrol in Practice Management, you must be a current member of CPA Australia and hold
CPA or FCPA status. You must have successfully completed or have a current enrolment in the
Taxation or Advanced Taxation segment of the CPA Program.
An exemption from the requirement to complete the Taxation or Advanced Taxation segment will
be granted to members who hold registration as a Registered Tax Agent.
Limited Practice Certificate

Members who intend to offer part-time public accounting services in Australia and who will earn
between $7500 and $25 000 gross fees per annum may apply for a Limited Practice Certificate
after successfully completing the Practice Management or Limited Practice Certificate study
program and exam.
To enrol in the Limited Practice Certificate distance learning program, you must be a current
member of CPA Australia and hold CPA or FCPA status. You must have successfully completed
or have a current enrolment in the Taxation or Advanced Taxation segment of the CPA Program.
An exemption from the requirement to complete the Taxation or Advanced Taxation segment will
be granted to members who hold registration as a Registered Tax Agent.
Note that the availability of this program is subject to minimum enrolment numbers.
International Practice Management

Members in Hong Kong, Malaysia, New Zealand and Singapore who do not intend to obtain
a CPA Australia Public Practice Certificate to offer public accounting services in Australia may
enrol in the International Practice Management distance learning program. Candidates receive
the Practice Management study guide as well as introductory material on the requirements to
practise as an accountant in these countries. The exam is the same for candidates enrolled in
Practice Management and International Practice Management.
To enrol in International Practice Management, you must be a current member of CPA Australia

and hold CPA or FCPA status. Members who have completed International Practice Management
do not receive a CPA Australia Public Practice Certificate and are not entitled to use the CPA
public practice logo.
Note that the availability of this program is subject to minimum enrolment numbers.
For further information about the public practice study programs, please visit the Public Practice
Study Programs section of the website.
CPA Program structure

and regulations
Candidates commencing the CPA Program

professional level from Semester 2 2009
Structure
The CPA Program has rigorous requirements to ensure graduates are ready to meet the needs
of business and to embark on satisfying careers in finance, accounting or business advice.
As a CPA Program graduate, you will be highly sought after and doors will open offering exciting
opportunities to progress your career and fulfil your ambitions.
To successfully complete the CPA Program, candidates commencing from Semester 2

2009 onwards will need to complete four compulsory segments and two elective segments,
chosen from a list of four, within six years of commencement, and also complete the practical
experience requirement.
You can enrol in any segment except for Global Strategy and Leadership as your first segment
enrolment. You will not be able to enrol in Global Strategy and Leadership until all other
compulsory segments have been successfully completed.
If you are working full-time, you are strongly advised to enrol in only one segment per semester.
Admission policy
It is possible to be admitted to Associate membership of CPA Australia without having
completed studies in auditing and/or taxation at undergraduate level. These segments must
be completed in order to advance to CPA status; therefore, new members admitted under
this policy must complete these subjects at postgraduate level as part of the CPA Program
by completing the auditing and/or taxation segments.
For example:
Candidate A commences their CPA Program in Semester 2 2009. They have a major in
accounting but have not completed studies in auditing; therefore, their CPA Program will look
like this:
■ Ethics and Governance;
■ Strategic Management Accounting;
■ Financial Reporting;
■ Elective;
■ Advanced Audit and Assurance; and
■ Global Strategy and Leadership.
or
Candidate B commences their CPA Program in Semester 2 2009. They have a major in
accounting but have not completed studies in auditing or taxation; therefore, their CPA Program
will look like this:
■ Strategic Management Accounting;
■ Advanced Audit and Assurance;
■ Advanced Taxation; and
As part of the admission process, you will be asked for information about the subjects you
completed as part of your previous studies and whether you have completed studies in auditing
and taxation. Your letter advising you of your admission to Associate membership will tell you
what you must do to successfully complete the CPA Program.
Masters exemptions
A total of two professional level exemptions may be granted on the basis of prior learning.
Only elective segments available in the current professional level of the CPA Program are
considered:
■ Advanced Audit and Assurance;
■ Advanced Taxation;
■ Contemporary Business Issues; and
■ Financial Risk Management.
Exemptions for elective segments will be granted for prior learning assessed as being of
equivalent content and depth. Prior learning can be postgraduate tertiary education and/or
professional qualifications. Supporting documents sent in with your membership entry pathway
assessment form will be assessed against the elective professional level segment/s and your
assessment result will state if you are eligible for any exemptions.
CPA Australia no longer recognises the completion of a specialist Masters degree as a

basis for granting exemptions from two elective segments for the CPA Program professional
level. The list of approved specialist Masters degrees on the CPA Australia website is only
applicable for candidates who commenced the CPA Program up to and including Semester 1
2009. Candidates who started studying a Masters degree included in the list during, or after,
Semester 2 2009 cannot be assured they will gain exemptions from two elective segments
for the CPA Program.
Transition arrangements are in place for candidates who have commenced study in an approved
specialist Masters course prior to Semester 2 2009 and who meet CPA Australia’s educational
requirements for both taxation, and auditing and assurance (prior to the commencement of the
professional level). These candidates may be eligible for exemptions from two elective segments of
the CPA Program professional level.
Exemptions for studies completed with other professional bodies

Exemptions from the CPA Program professional level may be available for studies completed
as a member of a professional body other than CPA Australia. Please refer to the website for
further information.
Enrolling in your next segment

Once you are an active CPA Program candidate and your membership is paid in full, you can
enrol in your next segment online through the CPA Australia website. This service allows you to
enrol when it suits you, any time before the enrolment closing date each semester, and receive
instant confirmation of your enrolment.
If you have difficulty enrolling online, please contact your divisional office.
Practical experience requirement—Mentor Program

In order to advance to CPA status, Associate members must successfully complete the
CPA Program and fulfil the practical experience requirement.
All Associate members enrolled in the Mentor Program before 31 December 2009 who do
not complete the Mentor Program by 31 December 2010 must transfer to the practical

Associates admitted to membership from 1 January 2007 onwards will be required to make
a commitment to progress to CPA status. New regulations will mean that Associates can no
longer remain as Associates indefinitely. The following regulations will apply:
Associates admitted 1 July 2007 onwards

■ Associates must satisfy the requirements for advancing to CPA status—completion of
the CPA Program and the practical experience requirement—and advance to CPA status
within six years of admission to Associate membership.
■ Associate members who fail to advance to CPA status within six years of admission
to membership will be required to relinquish membership.
■ An appeals process will be available for Associate members who fail to meet these
requirements due to extenuating circumstances.
Associates admitted 1 January 2007 up to and including 30 June 2007

■ Associates must satisfy the requirements for advancing to CPA status—completion of the
CPA Program and the Mentor Program—and advance to CPA status within eight years
of admission to Associate membership.
■ CPA Program candidates will still have six years to complete the CPA Program provided
the CPA Program is completed within the eight-year advancement limit.
■ Associate members who fail to advance to CPA status within eight years of admission
All candidates must hold a degree or a postgraduate award recognised by CPA Australia before
they can advance to CPA status.
Appeals process (applicable to candidates admitted from

1 July 2007 onwards)
If you experience difficulty completing the CPA Program and/or advancing to CPA status in the
allotted six years, you can request a review of your circumstances under an appeals process.
You may apply for a review based on personal hardship or illness. You will be required to
substantiate that had it not been for the hardship/illness suffered that the CPA Program or
advancement would have been completed in the time required.
The appeals process will consider applications in light of the individual circumstances and may
recommend additional time in order to complete the CPA Program and advance to CPA status.
Enrolment regulations
CPA Program professional level enrolment regulations—New enrollees
from Semester 1 2010
1 Enrolment in the CPA Program professional level commences the first time a candidate
enrols in a segment or segments. Subsequent enrolments can be completed online or
by submitting an enrolment form.
2 To complete the CPA Program, candidates must pass CPA Program professional level
exams in six segments (four compulsory and two electives) plus meet the practical
experience requirement. The compulsory segments are:
■ Strategic Management Accounting; and
3 Candidates can enrol in any available CPA Program professional level segment in their first
enrolment, excluding the capstone segment Global Strategy and Leadership.
4 Initial enrolments require a completed and signed enrolment application to be lodged online
or via mail/fax with the prescribed fee with CPA Australia by the advertised final closing
date for enrolments.
5 If the prescribed fee is not enclosed with the signed enrolment form the enrolment
cannot be accepted. This may mean the enrolment will not be available until the
following semester.
6 Enrolment will be accepted by CPA Australia until the advertised closing dates
(see ‘Important dates’). Late enrolments will not be accepted by CPA Australia.
7 Candidates enrolling for the purpose of advancement to CPA status or for continuing
professional development (CPD) purposes will be automatically enrolled in the professional
level exam for that semester. Candidates who enrol for reference purposes only will not
be enrolled in the exam.
8 Non-members are not permitted to enrol in the CPA Program professional level.
Enrollees must be of Associate (ASA) or CPA status with current membership and must
maintain membership whilst enrolled in a professional level segment of the CPA Program.
9 Members joining CPA Australia from 1 July 2007 onwards will have six years in which
to complete the CPA Program professional level and practical experience requirement
and apply to advance to CPA status.
10 It is recommended that candidates who are working full-time limit enrolment to one
segment per semester. Candidates may enrol in up to three segments per semester.
11 Candidates admitted without undergraduate taxation and/or auditing must enrol in the
Advanced Taxation and/or the Advanced Audit and Assurance professional level segments
in the CPA Program professional level as electives.
12 A maximum of two exemptions in elective segments only will be offered to candidates who
satisfy the requirements as outlined in our recognition of prior learning policy which can be
found on CPA Australia’s website. Applications must be forwarded with admission forms
and your CPA Program professional level enrolment form to GPO Box 2820, Melbourne,
Victoria, 3001. If you are based in Asia, please forward documentation to your local office.
13 Changes to enrolments in professional level segments will not be accepted after the
advertised first closing date for enrolment.
14 Candidates are not permitted to cancel their enrolment in the CPA Program professional
level within two semesters of their initial enrolment.
15 Cancellation of enrolment in the professional level segments will be accepted, but refunds
for enrolments will not be issued after the advertised first closing date for enrolment.
16 If a candidate fails a professional level exam, does not attend a segment exam or is not
granted an exam deferral by CPA Australia, the candidate must re-enrol and pay the
prescribed fee to continue with that professional level segment. No refund will apply.
17 A professional level exam deferral fee will be payable for all deferral applications received
by CPA Australia. See ‘Important dates’ for deferral first and second closing dates.
18 Exam deferral is to the next semester only.
19 Any additional reference material required for each professional level segment, such as
relevant legislation, is outlined in the introductory section of the segment study guide.
Relevant legislation can be obtained from sources such as CCH or Butterworths and is
not supplied as part of the study guide material.
20 Candidates must have access to the CPA Australia Members’ Handbook. This may be the
multi-volume printed, CD-ROM or online version. If using the CD-ROM or online version,
it will be necessary to print the relevant sections for exam purposes.
21 All candidates must have access to the Internet for the purposes of receiving updated
information throughout the semester and to access study material for some segments.
22 If members intend to enrol in CPA Australia’s Public Practice Program, the CPA Program
Advanced Taxation segment must be completed as a prerequisite. Alternatively,
the CPA Program Advanced Taxation segment can be studied concurrently with the
Practice Management distance learning unit.
23 All candidates are bound by the terms and regulations as detailed on the application form
and in the CPA Program Guide—professional level.
24 All closing dates are at midnight Australian Eastern Standard Time or Australian Eastern
Daylight Time.
CPA Program enrolment regulations—New enrollees in Semester 2 2009

1 Enrolment in the CPA Program commences the first time a candidate enrols in a segment
or segments. Subsequent enrolments can be completed online or by submitting a
re‑enrolment form.
2 To complete the CPA Program, candidates must pass exams in six segments. Refer to
information about the structure of the CPA Program on CPA Australia’s website.
3 Candidates can enrol in any available segment in their first enrolment.
4 Initial enrolments in the CPA Program require a completed and signed enrolment form to
be lodged with the prescribed fee with CPA Australia by the advertised final closing date
for enrolments.
5 If the prescribed fee is not enclosed with the signed enrolment form the enrolment cannot
be accepted. This may mean the enrolment will not be available until the following semester.
6 A completed enrolment form will be accepted by CPA Australia until the advertised closing
dates for enrolment (see ‘Important dates’).
professional development (CPD) purposes will be automatically enrolled in the exam for
that semester. Candidates who enrol for reference purposes only will not be enrolled in
the exam.
8 Non-members are not permitted to enrol in the CPA Program. Enrollees must be of
Associate (ASA) or CPA status with current membership and must maintain membership
whilst enrolled in a professional level segment of the CPA Program.
9 The maximum period for completion of the CPA Program is six years (12 semesters).
10 Members joining CPA Australia from 1 July 2007 onwards have six years in which to
complete the CPA Program and apply to advance to CPA status.
12 A maximum of two exemptions in elective segments only will be offered to candidates who
satisfy the requirements as outlined in our recognition of prior learning policy which can be
found on CPA Australia’s website. Applications must be forwarded with admission forms
and your CPA Program professional level enrolment form to GPO Box 2820, Melbourne,
Victoria, 3001. If you are based in Asia, please forward documentation to your local office.
13 Candidates admitted without undergraduate taxation and/or auditing must enrol in the
Taxation and the Assurance Services and Auditing segments as electives. From Semester
1 2010, these segments will be called Advanced Taxation and Advanced Audit and
Assurance respectively.
14 Changes to segment enrolments will not be accepted after the advertised first closing date
for enrolment.
15 Candidates are not permitted to cancel their enrolment in the CPA Program within two
semesters of their initial enrolment.
16 Cancellation of segment enrolments or the CPA Program (all segments) will be accepted,
but refunds for enrolments will not be issued by CPA Australia after the advertised first
closing date for enrolment.
17 If a candidate fails a segment exam, does not attend a segment exam or is not granted
an exam deferral by CPA Australia, the candidate must re-enrol and pay the prescribed fee
to continue with that segment. No refund will apply.
18 An exam deferral fee will be payable for all deferral applications received by CPA Australia.
See ‘Important dates’ for deferral first and second closing dates.
20 Lists of candidates who are interested in contacting each other to arrange group
discussion and study will be available online approximately two weeks after the start
of each semester.
21 Any additional reference material required for each segment, such as relevant legislation,
is outlined in the introductory section of the segment study guide. Relevant legislation can be
obtained from sources such as CCH or Butterworths and is not supplied as part of the study
guide material. Links to relevant legislation may also be included on My Online Learning.
multi-volume printed, CD-ROM or online version. If using the CD-ROM or online version,
it will be necessary to print the relevant sections for exam purposes.
information throughout the semester and to access material for some segments.
Taxation segment must be completed as a prerequisite. Alternatively, the CPA Program
Taxation segment can be studied concurrently with the Practice Management distance
learning unit. From Semester 1 2010, the Taxation segment will be called Advanced Taxation.
25 Study materials are despatched within four weeks of the closing date for enrolment.
and in the CPA Program Guide—professional level.
Daylight Time.

from 2007 up to and including Semester 1 2009
Structure
The CPA Program has rigorous requirements to ensure graduates are ready to meet the needs
of business and to embark on satisfying careers in finance, accounting or business advice.
As a CPA Program graduate, you will be highly sought after and doors will open offering exciting
opportunities to progress your career and fulfil your ambitions.
To successfully complete the CPA Program, candidates commencing from Semester 1 2007 up
to and including Semester 1 2009 will need to complete three compulsory segments and three
elective segments within six years of commencement.
CAPSTONE SEGMENT
Global Strategy and Leadership (GSL)*
Corporate Governance and Accountability (CGA)
Elective Elective Elective
FOUNDATION SEGMENT
Reporting and Professional Practice (RPP)
* Prior to Semester 2 2010, the capstone segment was known as Business Strategy and Leadership.
You can enrol in any segment except for Global Strategy and Leadership (GSL) as your first
segment enrolment. It is highly recommended that you enrol in Reporting and Professional
Practice (RPP) as part of your first enrolment. It is recommended that on completion of
RPP, you complete the three elective segments then enrol in Corporate Governance and
Accountability (CGA), then Global Strategy and Leadership (GSL). You will not be able to
enrol in GSL until both RPP and CGA have been successfully completed.
Admission policy
It is possible to be admitted to Associate membership of CPA Australia without having
completed studies in auditing and/or taxation at undergraduate level. These segments must
be completed in order to advance to CPA status; therefore, new members admitted under
this policy must complete these subjects at postgraduate level as part of the CPA Program
by completing the auditing and/or taxation segments.
For example:
Candidate A commences their CPA Program in Semester 2 2007. They have a major in
accounting but have not completed studies in auditing; therefore, their CPA Program will
look like this:
■ Reporting and Professional Practice;
■ Assurance Services and Auditing;
■ Elective;
■ Elective;
■ Corporate Governance and Accountability; and
■ Business Strategy and Leadership/Global Strategy and Leadership.
or
Candidate B commences their CPA Program in Semester 2 2007. They have a major in
accounting but have not completed studies in auditing or taxation; therefore, their CPA Program
will look like this:
■ Taxation;
■ Elective;
completed as part of your previous studies and whether you have completed studies in auditing
and taxation. Your letter advising you of your admission to Associate membership will tell you
what you must do to successfully complete the CPA Program.
Masters exemptions
Two exemptions from elective segments in the CPA Program will be given to Associate
members who hold a relevant undergraduate degree with an approved specialist Australian
Masters degree. To be eligible for these exemptions, a member must meet the following criteria:
■ hold a relevant undergraduate or graduate conversion degree with a major in accounting;
■ have completed the core curriculum required to be eligible for membership of
CPA Australia;
■ at the time of enrolment in the CPA Program, have also completed an approved specialist
Australian Masters degree such as tax, commerce, accounting or finance;
■ the Masters degree must be a minimum of eight subjects with at least four subjects
completed in a specialised area;
■ the Masters degree must have been commenced no more than eight years prior to the
application to commence the CPA Program;
■ the specialist Masters degree must have been completed no more than five years prior to
the application to commence the CPA Program;
■ Masters in Professional Accounting (MPAs) and other conversion courses studied to
gain admission to CPA Australia are not ‘specialist’ Masters degrees and are not eligible
for exemptions;
■ Masters in Business Administration (MBAs) are not eligible for exemptions;
■ Masters degrees that include core curriculum subjects used to gain membership to
CPA Australia are not eligible;
■ exemptions for specialist Masters degrees are not available to candidates who have a
commencement date in the CPA Program prior to 2004; they will only be available to
members enrolling in the six segment CPA Program;
■ exemptions for specialist Masters degrees must be applied for at the time of enrolment in
the CPA Program;
■ specialist Masters degrees cannot contain exemptions from degrees used for entry to
CPA Australia.
Individuals are responsible for applying to CPA Australia for exemptions in CPA Program.
Applications must be sent together with admission forms if necessary and/or a CPA Program
enrolment form.
Applications will only be considered from candidates who are eligible for Associate membership
of CPA Australia.
The list of approved specialist Masters degrees on the CPA Australia website is only applicable
for candidates who commenced the CPA Program up to and including Semester 1 2009.
Candidates who started studying a Masters degree included in the list during, or after,
Transition arrangements are in place for candidates who have commenced study in an
approved specialist Masters course prior to Semester 2 2009 and have met CPA Australia’s
educational requirements for both taxation, and auditing and assurance (prior to the
commencement of the professional level). These candidates may be eligible for exemptions
from two elective segments of the CPA Program professional level.
CA Program exemptions
Members of the Institute of Chartered Accountants in Australia (ICAA) who have completed
the CA Program (or PY) can join CPA Australia and complete only Corporate Governance and
Accountability and Business Strategy and Leadership to be eligible to advance to CPA status.
Candidates currently undertaking the CA Program who wish to transfer to the CPA Program will
be allowed a maximum of three exemptions from the CPA Program depending on the number
of technical CA units completed. An exemption will be given for Reporting and Professional
Practice for those candidates who completed the CA Foundations unit and up to a maximum of
two electives (1 for 1 to a maximum of 2) for other CA modules completed. No exemptions for
the CA Integrative will be offered.
A partial exemption from the Mentor Program is available for Associate members who have
fully or partially completed the CA Program. Further information on CA exemptions and the
Mentor Program can be found on CPA Australia’s website.
To apply for exemptions for CA (or PY) modules, you must provide a letter requesting the
exemptions with a certified copy of your transcripts showing passes in the appropriate modules.
Send these to CPA Australia with the admission forms and the CPA Program enrolment form.



Associates admitted to membership from 1 January 2007 onwards will be required to make
a commitment to progress to CPA status. New regulations will mean that Associates can no
longer remain as Associates indefinitely. The following regulations will apply:
Associates admitted 1 July 2007 onwards

the CPA Program and the practical experience requirement—and advance to CPA status
within six years of admission to Associate membership.
■ Associate members who fail to advance to CPA status within six years of admission
Associates admitted 1 January 2007 up to and including 30 June 2007

■ Associates must satisfy the requirements for advancing to CPA status—completion of the
CPA Program and the Mentor Program—and advance to CPA status within eight years
of admission to Associate membership.
■ CPA Program candidates will still have six years to complete the CPA Program provided
the CPA Program is completed within the eight-year advancement limit.
Appeals process (applicable to candidates admitted from

1 July 2007 onwards)
If you experience difficulty completing the CPA Program and/or advancing to CPA status in the
allotted six years, you can request a review of your circumstances under an appeals process.
You may apply for a review based on personal hardship or illness. You will be required to
substantiate that had it not been for the hardship/illness suffered that the CPA Program or
advancement would have been completed in the time required.
The appeals process will consider applications in light of the individual circumstances and may
recommend additional time in order to complete the CPA Program and advance to CPA status.
Extension of time rollover (applicable to candidates admitted

from 1 January 2007 to 30 June 2007)
Candidates who enrol in the CPA Program for the purposes of advancing to CPA status are
required to pass three compulsory and three elective segments within six years from their initial
enrolment or within the eight-year period from admission in which Associates are required
to advance.
If you experience difficulty completing the CPA Program in the allotted six years, you are able
to continue your studies under the extension of time rollover provision provided you complete
within the eight year advancement limit.
Under a rollover, your CPA Program commencement date and completion deadline are rolled
forward. For each additional semester the deadline is extended, the commencement date is
brought forward by the equivalent number of semesters.
This rollover provision is not without risk

All results recorded prior to the revised commencement date will be cancelled from your
academic transcript. If you have a Pass result in any of the semesters prior to the revised
commencement date, you will lose those Pass results and be required to repeat those
segments passed or, if those segments are no longer available, you will be required to complete
equivalent segments as determined by CPA Australia.
Equally, if you have any Fail or Did Not Sit results in the semesters prior to the revised
commencement date, these will also be deleted from your transcript.
Please note that if your CPA Program start date is changed (due to an extension of time rollover
or cancellation and reinstatement), the practical experience requirements for that year and
semester will be applicable to you.
The required period for completion of the CPA Program is six years and, under the relevant
regulations, Associates must complete the CPA Program and other requirements for advancement
within eight years of being admitted to Associate membership. If the CPA Program has not been
completed in this time, you risk being required to relinquish your membership.
Following is an example of an extension of time rollover of one semester:
CPA Program commenced Revised commencement date of

Semester 1 2007 with six‑year deadline of Semester 2 2007 with a new deadline of
Semester 2 2012 Semester 1 2013
Semester 1 2007 Credit—RPP
Fail—Assurance
Services and Auditing
Semester 2 2007 Pass—CGA Semester 2 2007 Pass—CGA
Semester 1 2008 Nil Semester 1 2008 Nil
Semester 2 2008 Pass—Assurance Semester 2 2008 Pass—Assurance
Services and Auditing Services and Auditing
Semester 2 2009 Credit—Knowledge Semester 2 2009 Credit—Knowledge
Management Management
Semester 1 2011 Deferred—Advanced Semester 1 2011 Deferred—Advanced
Taxation Taxation
Semester 2 2011 Pass—Advanced Semester 2 2011 Pass—Advanced
Taxation Taxation
Semester 2 2012 Fail—Global Strategy Semester 2 2012 Fail—Global Strategy
and Leadership and Leadership
Semester 1 2013 Enrol in replacement
segment for RPP
and final compulsory,
Global Strategy and
Leadership.
Four years must elapse following your CPA Program commencement date before an extension
of time rollover can be granted.
Applying for an extension of time rollover

To apply for an extension of time rollover, carefully read the application instructions and
complete the ‘Extension of time rollover application form’ electronically or by hand. Sign the
printed form and send it to Member Administration only after at least four years have elapsed
following your CPA Program commencement date.
Note: If your academic record shows only Fail, Withdrawn, Deferred or Did Not Sit results,
an extension of time rollover should not be requested. In this case, you should apply to cancel
all record of your enrolment in the CPA Program. Following cancellation, the CPA Program may
be recommenced.
CPA Program enrolment regulations—New enrollees from 2007 up to
and including Semester 1 2009
1 Enrolment in the CPA Program commences with the initial enrolment; that is, the first time
a candidate enrols in a segment or segments. Subsequent enrolments can be completed
online or by submitting a re-enrolment form.
2 To complete the CPA Program, candidates must pass exams in:

■ Reporting and Professional Practice (RPP);
■ Corporate Governance and Accountability (CGA);
■ Business Strategy and Leadership (BSL)/Global Strategy and Leadership (GSL); and
■ three elective segments.
3 Candidates can enrol in any segment, except for BSL/GSL, as their first segment
enrolment. It is highly recommended that candidates enrol in RPP first as it provides a
good foundation to their studies.
4 Candidates can enrol in RPP and CGA in the same semester.
5 Candidates must successfully complete RPP and CGA before enrolling in BSL/GSL.
6 Candidates who have successfully completed Financial Accounting cannot enrol in

the segment Contemporary Issues in Financial Accounting. Note that this segment is not
offered from Semester 1 2010.
for enrolment.
8 If the prescribed fee is not enclosed with the signed enrolment form, the enrolment
following semester.
9 Enrolment forms and online enrolments will be accepted by CPA Australia until the
advertised closing date for enrolment.
professional development (CPD) purposes will automatically be enrolled in the exam for
the exam.
12 The maximum period for completion of the CPA Program is six years (12 semesters)
for candidates commencing from 2007.
13 Members joining CPA Australia from 1 July 2007 onwards will have six years in which
to complete the CPA Program and apply to advance to CPA status.
14 Members who joined CPA Australia from 1 January 2007 up to and including 30 June 2007
will have eight years in which to complete the CPA Program and advance to CPA status.
16 Candidates admitted without undergraduate taxation and/or auditing must enrol in Taxation
and/or Assurance Services and Auditing in the CPA Program in place of two elective
segments. From Semester 1 2010, these segments will be called Advanced Taxation
and Advanced Audit and Assurance respectively.
17 Candidates seeking exemptions for CA Program completed units should refer to the
CPA Australia website for more information. To claim CA exemptions, CA units should
have been completed no more than five years prior to enrolment in the CPA Program.
18 Changes to segment enrolments will not be accepted after the advertised enrolment
first closing date.
semesters of their CPA Program commencement date.
20 Cancellation of segment enrolments received prior to the relevant closing date or the
CPA Program (all segments) will be accepted, but refunds for enrolments will not be
issued after the advertised enrolment first closing date.
21 If a candidate fails a segment exam, does not attend a segment exam or is not granted an
exam deferral by CPA Australia, the candidate must re-enrol and pay the prescribed fee
See ‘Important dates’ for deferral closing dates.
of each semester.
is outlined in the introductory section of the segment study guide. Relevant legislation can
be obtained from sources such as CCH or Butterworths and is not supplied as part of the
study guide material. Links to relevant legislation are included on My Online Learning.
five-volume printed version, disk or online version. If using the disk or online version, it will
be necessary to print the relevant sections for exam purposes.
information throughout the semester and to access study material such as readings
for some segments.
Taxation segment can be studied concurrently with the Public Practice distance learning
unit. From Semester 1 2010, the Taxation segment will be called Advanced Taxation.
and in the CPA Program Guide.
Daylight Time.

from 2004 up to and including Semester 2 2006
Structure
To successfully complete the CPA Program, most candidates commencing from Semester 1 2004
up to and including Semester 2 2006 will need to complete three compulsory segments and three
elective segments within five years of commencement.
CAPSTONE SEGMENT
Global Strategy and Leadership (GSL)*
Corporate Governance and Accountability (CGA)
Elective Elective Elective
FOUNDATION SEGMENT
Reporting and Professional Practice (RPP)
* Prior to Semester 2 2010, the capstone segment was known as Business Strategy and Leadership.
You can enrol in any segment except for Global Strategy and Leadership (GSL) as your first
segment enrolment. It is highly recommended that you enrol in Reporting and Professional
Practice (RPP) as part of your first enrolment. It is recommended that on completion of
RPP, you complete the three elective segments then enrol in Corporate Governance and
Accountability (CGA), then Global Strategy and Leadership (GSL). You will not be able to
enrol in GSL until both RPP and CGA have been successfully completed.
Admission policy
From 1 January 2004, it is possible to be admitted to Associate membership of CPA Australia
without having completed studies in auditing and/or taxation at undergraduate level.
These segments must be completed in order to advance to CPA status, and so new
members admitted under this policy will be able to complete these subjects at postgraduate
level as part of the CPA Program by swapping an elective segment for each core curriculum
subject to be completed.
For example:
Candidate A has a major in accounting but has not completed studies in auditing; therefore,
their CPA Program will look like this:
■ Elective;
■ Elective;
or
Candidate B has a major in accounting but has not completed studies in auditing or taxation;
therefore, their CPA Program will look like this:
■ Taxation;
■ Elective;
completed as part of your undergraduate degree and whether you have completed studies in
auditing and taxation. Your letter advising you of your admission to Associate membership will
tell you what you must do to successfully complete the CPA Program.
Note: Candidates with a degree from an overseas university must complete taxation and
auditing before being eligible for membership of CPA Australia. The above admission path is
only for candidates who have completed an accredited Australian degree.
Masters exemptions
Two exemptions from elective segments in the CPA Program will be given to Associate
members who hold a relevant undergraduate degree with an approved specialist Australian
Masters degree. To be eligible for these exemptions, a member must meet the following criteria:
■ hold a relevant undergraduate or graduate conversion degree with a major in accounting;
■ have completed the core curriculum required to be eligible for membership of
CPA Australia;
■ at the time of enrolment in the CPA Program, have also completed an approved specialist
Australian Masters degree such as tax, commerce, accounting or finance;
■ the Masters degree must be a minimum of eight subjects with at least four subjects
completed in a specialised area;
■ the Masters degree must have been commenced no more than eight years prior to the
application to commence the CPA Program;
■ the specialist Masters degree must have been completed no more than five years prior to
the application to commence the CPA Program;
■ Masters in Professional Accounting (MPAs) and other conversion courses studied to
gain admission to CPA Australia are not ‘specialist’ Masters degrees and are not eligible
for exemptions;
■ Masters in Business Administration (MBAs) are not eligible for exemptions;
■ Masters degrees that include core curriculum subjects used to gain membership to
CPA Australia are not eligible;
■ exemptions for specialist Masters degrees are not available to candidates who have a
commencement date in the CPA Program prior to 2004; they will only be available to
members enrolling in the six segment CPA Program;
■ exemptions for specialist Masters degrees must be applied for at the time of enrolment in
the CPA Program;
■ specialist Masters degrees cannot contain exemptions from degrees used for entry to
CPA Australia.
Individuals are responsible for applying to CPA Australia for exemptions in CPA Program.
Applications must be sent together with admission forms if necessary and/or a CPA Program
enrolment form.
Applications will only be considered from candidates who are eligible for Associate membership
of CPA Australia.
The list of approved specialist Masters degrees on the CPA Australia website is only applicable
for candidates who commenced the CPA Program up to and including Semester 1 2009.
Candidates who started studying a Masters degree included in the list during, or after,
Transition arrangements are in place for candidates who have commenced study in an
approved specialist Masters course prior to Semester 2 2009 and have met CPA Australia’s
educational requirements for both taxation, and auditing and assurance (prior to the
commencement of the professional level). These candidates may be eligible for exemptions
from two elective segments of the CPA Program professional level.
CA Program exemptions
Members of the Institute of Chartered Accountants in Australia (ICAA) who have completed
the CA Program (or PY) can join CPA Australia and complete only Corporate Governance and
Accountability and Business Strategy and Leadership to be eligible to advance to CPA status.
Candidates currently undertaking the CA Program who wish to transfer to the CPA Program will
be allowed a maximum of three exemptions from the CPA Program depending on the number
of technical CA units completed. An exemption will be given for Reporting and Professional
Practice for those candidates who completed the CA Foundations unit and up to a maximum of
two electives (1 for 1 to a maximum of 2) for other CA modules completed. No exemptions for
the CA Integrative will be offered.
A partial exemption from the Mentor Program is available for Associate members who have fully
or partially completed the CA Program. Further information on CA exemptions and the Mentor
Program can be found on CPA Australia’s website.
To apply for exemptions for CA modules, please provide a letter requesting the exemptions with
a certified copy of your transcripts showing passes in the appropriate modules. Send these to
CPA Australia with admission forms and the CPA Program enrolment form.



Associates admitted to membership from 1 January 2004 up to and including 31 December
2006 will be required to make a commitment to progress to CPA status. This will mean
that Associates admitted during this period can no longer remain as Associates indefinitely.
The following regulations will apply:
the CPA Program and the Mentor Program—and advance to CPA status within eight
years of admission to Associate membership.
■ CPA Program candidates have five years to complete the CPA Program provided the
CPA Program is completed within the eight-year advancement limit.
Extension of time rollover

Candidates who enrol in the CPA Program for the purposes of advancing to CPA status are
required to pass three compulsory and three elective segments within five years from their
initial enrolment or within the eight-year period from admission in which Associates are required
to advance.
If you experience difficulty completing the CPA Program in the allotted five years, you are able
to continue your studies under the extension of time rollover provision provided you complete
within the eight-year advancement limit.
Under a rollover, your CPA Program commencement date and completion deadline are rolled
forward. For each additional semester the deadline is extended, the commencement date is
brought forward by the equivalent number of semesters.
This rollover provision is not without risk

All results recorded prior to the revised commencement date will be cancelled from your
academic transcript. If you have a Pass result in any of the semesters prior to the revised
commencement date, you will lose those Pass results and be required to repeat those
segments passed.
Equally, if you have any Fail or Did Not Sit results in the semesters prior to the revised
commencement date, these will also be deleted from your transcript.
Please note that if your CPA Program start date is changed (due to an extension of time rollover
or cancellation and reinstatement), the practical experience requirements for that year and
semester will be applicable to you.
The required period for completion of the CPA Program is five years and, under the regulations,
Associates must complete the CPA Program and other requirements for advancement within
eight years of being admitted to Associate membership. If the CPA Program has not been
completed in this time, you risk being required to relinquish your membership.
Following is an example of an extension of time rollover of one semester:
CPA Program commenced Revised commencement date of

Semester 1 2004 with five‑year deadline of Semester 2 2004 with a new deadline of
Semester 2 2008 Semester 1 2009
Semester 1 2004 Credit—RPP
Fail—Auditing
Semester 2 2004 Pass—CGA Semester 2 2004 Pass—CGA
Semester 2 2005 Pass—Auditing Semester 2 2005 Pass—Auditing
Semester 1 2006 Credit—Knowledge Semester 1 2006 Credit—Knowledge
Management Management
Semester 2 2007 Deferred—Taxation Semester 2 2007 Deferred—Taxation
Semester 1 2008 Pass—Taxation Semester 1 2008 Pass—Taxation
Semester 2 2008 Fail—BSL Semester 2 2008 Fail—BSL
Semester 1 2009 Enrol in RPP
to replace lost
segment and final
compulsory BSL.
Four years must elapse following your CPA Program commencement date before an extension
of time rollover can be granted.
Applying for an extension of time rollover

To apply for an extension of time rollover, carefully read the application instructions and
complete the ‘Extension of time rollover application form’ electronically or by hand. Sign the
printed form and send it to Member Administration only after at least four years have elapsed
following your CPA Program commencement date.
Note: If your academic record shows only Fail, Withdrawn, Deferred or Did Not Sit results,
an extension of time rollover should not be requested. In this case, you should apply to cancel
all record of your enrolment in the CPA Program. Following cancellation, the CPA Program may
be recommenced.
CPA Program enrolment regulations—Enrollees from 2004 up to and
including Semester 2 2006
1 Enrolment in the CPA Program commences with the initial enrolment; that is, the first time
a candidate enrols in a segment or segments. Subsequent enrolments can be completed
online or by submitting an enrolment form.
2 To complete the CPA Program, candidates must pass exams in:

■ Reporting and Professional Practice (RPP);
■ Corporate Governance and Accountability (CGA);
■ Business Strategy and Leadership (BSL)/Global Strategy and Leadership (GSL); and
■ three elective segments.
3 Candidates can enrol in any segment, except for BSL/GSL, as their first segment
enrolment. It is highly recommended that candidates enrol in RPP first as it provides a
good foundation to their studies.
4 Candidates can enrol in RPP and CGA in the same semester.
5 Candidates must successfully complete RPP and CGA before enrolling in BSL/GSL.
6 Candidates who have successfully completed Treasury cannot enrol in the segment
Financial Risk Management.
7 Candidates who have successfully completed Financial Accounting cannot enrol in the
segment Contemporary Issues in Financial Accounting. Note that this segment is not
offered from Semester 1 2010 onwards.
for enrolment.
9 If the prescribed fee is not enclosed with the signed enrolment form, the enrolment
following semester.
10 Enrolment forms and online enrolments will be accepted by CPA Australia until the
advertised closing dates for enrolment.
professional development (CPD) purposes will automatically be enrolled in the exam for
the exam.
13 The maximum period for completion of the CPA Program is five years (10 semesters)
for members who commenced the CPA Program prior to 2007.
14 Candidates who commenced the CPA Program prior to 2007 must complete the
CPA Program and the Mentor Program and advance to CPA status within eight years
of joining CPA Australia.
16 Candidates admitted without undergraduate taxation and/or auditing must enrol in

Taxation and/or Assurance Services and Auditing in the CPA Program in place of two
elective segments. From Semester 1 2010, these segments will be called Advanced
Taxation and Advanced Audit and Assurance respectively.
17 Candidates seeking exemptions for CA Program completed units should refer to the
CPA Australia website for more information. To claim CA exemptions, CA units should
have been completed no more than five years prior to enrolment in the CPA Program.
18 Changes to segment enrolments will not be accepted after the advertised enrolment first
closing date.
semesters of their CPA Program commencement date.
20 Cancellation of segment enrolments received prior to the relevant closing date or the
CPA Program (all segments) will be accepted, but refunds for enrolments will not be
issued after the advertised enrolment first closing date.
21 If a candidate fails a segment exam, does not attend a segment exam or is not granted an
exam deferral by CPA Australia, the candidate must re-enrol and pay the prescribed fee
See ‘Important dates’ for deferral closing dates.
of each semester.
is outlined in the introductory section of the segment study guide. Relevant legislation can be
obtained from sources such as CCH or Butterworths and is not supplied as part of the study
guide material. Links to relevant legislation are included on My Online Learning.
five-volume printed version, disk or online version. If using the disk or online version, it will
be necessary to print the relevant sections for exam purposes.
information throughout the semester and to access study material for some segments.
Taxation segment can be studied concurrently with the Public Practice distance learning unit.
From Semester 1 2010, the Taxation segment will be called Advanced Taxation.
and in the CPA Program Guide.
Daylight Time.
Applications
Application instructions for professional level forms

1 Select the application form(s) you need.
2 Before submitting an application, carefully read the information in this Guide. If you submit
an application in error, it may not be possible to alter your request.
3 Applications to cancel a segment enrolment, change exam venue or defer your exam
can all be completed online. Go to the website at any time of the day or night and receive
automatic confirmation of your request. All the same regulations apply to applications
whether made online or by sending one of the following application forms. If you apply
online there is no need to send a hard copy form.
4 Each form in the Guide is an interactive PDF that can be completed electronically before
printing it to sign and submit. Alternatively, you can print the relevant form, fill it in and
fax it. Please ensure you sign the form before you submit it, as unsigned forms will not
be processed.
5 Fax the completed form to the number on the form or in the relevant section of the Guide.
Once your fax has been successfully transmitted, it is not necessary to mail the original
form. However, you should retain your fax machine’s confirmation report as proof of
submission. (Note: Please do not contact CPA Australia to confirm receipt of your fax.)
6 If you do not complete an online application, it is highly recommended that you fax your
application, although you may submit it by mail, by courier or in person. If applying by mail,
post your application at least two weeks—or longer if you live outside Australia—before the
closing date.
7 It is your responsibility to ensure that your application is received by CPA Australia

(or Deakin University if applicable) by the advertised closing date. No application or fee
that is received after a closing date, including if mailed prior to a closing date or mailed but
not received, can be considered.
8 Your application will be acknowledged in writing. Allow CPA Australia at least two weeks
from receipt to assess your application and deliver a response in the mail. (Note: Applications
to change an exam location will be acknowledged within the official exam notification letter
mailed from Deakin University.) CPA Australia cannot acknowledge receipt of applications by
email or telephone due to the large number of applications received.
9 Privacy statement:
CPA Australia Ltd (CPA Australia) is committed to protecting the privacy and security
of your personal information.
The personal information you provide may be used by CPA Australia to:
■ process your application for membership with CPA Australia;
■ process your application for General Skills Migration with CPA Australia;
■ record your membership details and profile information;
■ manage your membership of CPA Australia;
■ ensure you comply as a member with CPA Australia’s Constitution and By-Laws;
■ conduct market research in order to identify and analyse the ongoing needs of
CPA Australia members;
■ provide you with access to and information about a range of current and
future membership benefits;
■ enrol you in the CPA Program;
■ administer the CPA Program;
■ administer your enrolment;
■ administer your exam(s);
■ customise future service offerings, such as exams for the CPA Program;
■ notify you about CPA Australia events;
■ arrange study group contact if required; and
■ aggregate and use for internal review to analyse trends and statistics.
Failure to complete the relevant application correctly may delay or render CPA Australia
unable to process your application.
CPA Australia may disclose the personal information you provide to:
■ CPA Program business partners;
■ CPA Solutions business and marketing partners so that they may contact you about
their products and services. For a full list of CPA Solutions business and marketing
partners see the CPA Australia website;
■ external service providers to whom we have contracted out functions such as
printers, mailing houses and IT companies, but only for the purposes of processing
your application; and
■ Universities and other education providers, professional and regulatory bodies,
Governmental Departments i.e. the Department of Immigration and Citizenship,
Australian Education International—National Office for Overseas Skills Recognition
and Department of Education, Employment and Workplace Relations.
If you engage the services of a migration agent it is understood that the agent is authorised
to be party to all details pertaining to your assessment.
The personal information you provide will be treated by CPA Australia in the following ways:
■ your personal information may be transferred or stored outside the country by
CPA Australia and CPA Program business partners where the information was
collected for the purposes stated above;
■ you have the right to access any personal information which CPA Australia holds
about you, subject to exceptions in any applicable privacy legislation; and
■ you may also request the correction of information which is inaccurate. Access and/
or correction requests can be made at your local CPA Australia office or via the
CPA Australia website ‘Update your profile’ service.
CPA Australia processes 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 further information about our
security procedures and payment processes, contact +61 3 9606 9606.
For more information on our Privacy Policy, visit our website.

Extension of time rollover application form for
CPA Program professional level
PLEASE PRINT AND COMPLETE IN BLOCK LETTERS OR COMPLETE ELECTRONICALLY AND PRINT. PLEASE ENSURE YOU SIGN THE FORM.
A. Your details
Membership number:
Title: Mr Ms Miss Mrs Other
Family name:
Given name(s):
(if applicable)
Business name:
Address:
Suburb: State:
Postcode: Country:
Phone: Fax:
The above address is my: Private address Work address This is a change of address: Yes No
This is my preferred mailing address:
Preferred email address:
Please supply an email address to receive important membership information
B. Extension dates

New CPA Program commencement date: (Semester/Year)

New completion deadline: (Semester/Year)
C. Agreement
I have read the ‘Extension of time rollover’ information and the ‘Application instructions’ (including the Privacy Statement) and request an
extension of time rollover in order to complete the CPA Program. Note: No explanation or supporting documentation is required.
Signature Date
D

D
/ M

M
/ Y

Y

Fax to: Australia: 1300 78 76 73

Outside Australia: +61 3 9606 9844
(Please retain fax transmission report as proof of transmission.)
or
Send to: Member Administration

CPA Australia
GPO Box 2820
Melbourne, Victoria 3001
AUSTRALIA
Page 1
application form
A. Your details
Membership number:
Family name:
Given name(s):
(if applicable)
Business name:
Address:
Suburb: State:
Postcode: Country:
Phone: Fax:
B. Tick cancellation type
Cancel all record of my previous enrolment in the CPA Program.
or
Cancel all record of my previous enrolment in the CPA Program and my current enrolment in the CPA Program*.
* Note: Closing dates apply—see the ‘Cancellation of segment enrolment’ information. A refund of the enrolment fee for a current segment will only
be issued if this cancellation application is received by CPA Australia by the enrolment first closing date of 18 January 2010 (for Semester 1 2010) or
12 July 2010 (for Semester 2 2010). If you wish to cancel your current segment enrolment only, please complete the ‘Cancellation of CPA Program
professional level segment enrolment application form’.
C. Agreement
I have read the ‘Cancellation of CPA Program professional level’ information and the ‘Application instructions’ (including the Privacy
Statement) and request that my CPA Program record be cancelled, as indicated above.
Note: No explanation or supporting documentation is required.
Signature Date
D

D
/ M

M
/ Y

Y


or
CPA Australia
GPO Box 2820
Melbourne, Victoria 3001 Page 1
AUSTRALIA
segment enrolment application form
SUBMIT ONLY IF YOU DO NOT INTEND TO OR HAVE NOT ATTENDED THE EXAM
Closing date: Semester 1—26 May 2010 and Semester 2—17 November 2010
Note: A refund of the enrolment fee will only be issued if this cancellation application is received by CPA Australia by the enrolment first closing date
of 18 January 2010 (for Semester 1 2010) or 12 July 2010 (for Semester 2 2010).
A. Your details
Membership number:
Family name:
Given name(s):
(if applicable)
Business name:
Address:
Suburb: State:
Postcode: Country:
Phone: Fax:
B. Tick segment box
Advanced Audit and Assurance Ethics and Governance Global Strategy and Leadership
Advanced Taxation Financial Reporting Reporting and Professional Practice
Contemporary Business Issues Financial Risk Management Strategic Management Accounting
Corporate Governance and Accountability
C. Agreement
I have read the ‘Cancellation of segment enrolment’ and ‘Refund or credit of enrolment fee upon cancellation of enrolment’ information
and the ‘Application instructions’ (including the Privacy Statement) and request that my enrolment in the above segment(s) be cancelled.
Note: No explanation or supporting documentation is required.
Signature Date
D

D
/ M

M
/ Y

Y


or
CPA Australia
Page 1
GPO Box 2820, Melbourne, Victoria 3001, AUSTRALIA
First closing date professional level
exam deferral application form
SUBMIT ONLY IF YOU DO NOT INTEND TO ATTEND THE EXAM
Closing date: Semester 1—12 March 2010 and Semester 2—3 September 2010
A. Your details
Membership number:
Family name:
Given name(s):
(if applicable)
Business name:
Address:
Suburb: State:
Postcode: Country:
Phone: Fax:
B. Tick segment box
C. How to pay
Pay your fees by cheque or credit card
$
Payment of (AUD$110.00 per exam deferral) is as follows:
I am paying by cheque (make payable to CPA Australia Ltd and staple to your application form)
I am paying by credit card as ticked AMEX MasterCard Visa Diners
Continued over ... Page 1

Membership number:
Cardholder’s name
Credit card number CV V code*
Expiry date
M

M
/ Y

Y
Cardholder’s signature Date

D

D
/ M

M
/ Y

Y

* What is a CV V code? CV V stands for Credit Card Validation (or Verification) Value. The CV V is a 3 or 4-digit code embossed or imprinted on the reverse
side of MasterCard and Visa cards and on the front of American Express cards.
D. Agreement
I have read the ‘Exam deferral for the professional level’ information and the ‘Application instructions’ (including the Privacy Statement)
and request an exam deferral from the above segment exam(s). Note: No explanation or supporting documentation is required.
Signature Date
D

D
/ M

M
/ Y

Y


or

CPA Australia
GPO Box 2820
AUSTRALIA
Please ensure you submit both pages of your application. Page 2

Second closing date professional level
exam deferral application form
SUBMIT ONLY IF YOU DO NOT INTEND TO OR HAVE NOT ATTENDED THE EXAM
Closing date: Semester 1—26 May 2010 and Semester 2—17 November 2010
A. Your details
Membership number:
Family name:
Given name(s):
(if applicable)
Business name:
Address:
Suburb: State:
Postcode: Country:
Phone: Fax:
B. Tick segment box
C. How to pay
Pay your fees by cheque or credit card
$
Payment of (AUD$245.00 per exam deferral) is as follows:
I am paying by cheque (make payable to CPA Australia Ltd and staple to your application form)
I am paying by credit card as ticked AMEX MasterCard Visa Diners

Membership number:
Cardholder’s name
Credit card number CV V code*
Expiry date
M

M
/ Y

Y
Cardholder’s signature Date

D

D
/ M

M
/ Y

Y

* What is a CV V code? CV V stands for Credit Card Validation (or Verification) Value. The CV V is a 3 or 4-digit code embossed or imprinted on the reverse
side of MasterCard and Visa cards and on the front of American Express cards.
D. Agreement
I have read the ‘Exam deferral for the professional level’ information and the ‘Application instructions’ (including the Privacy Statement)
and request an exam deferral from the above segment exam(s). Note: No explanation or supporting documentation is required.
Signature Date
D

D
/ M

M
/ Y

Y


or

CPA Australia
GPO Box 2820
AUSTRALIA

Change to professional level exam location
application form
Closing date for changes to standard exam location: Semester 1—16 April 2010, Semester 2—8 October 2010
Closing date for changes to REMO (other Australia) and OSEA (other overseas) exam location:
Semester 1—7 April 2010, Semester 2—29 September 2010
A. Your details
Membership number:
Family name:
Given name(s):
(if applicable)
Business name:
Address:
Suburb: State:
Postcode: Country:
Phone: Fax:
B. Exam location preference

My old exam location is* (Location name)

My new preferred exam location is* (Location name)
(* See exam locations and codes.)
Segment(s)
C. Agreement
I have read the ‘Changing a professional level exam location’ information and ‘Application instructions’ (including the Privacy Statement)
and request that my exam location for the above segment exam(s) be amended. Note: No explanation or supporting documentation
is required.
Signature Date
D

D
/ M

M
/ Y

Y

Fax/send the application as per ‘Changing a professional level exam location’ instructions.
Page 1
Special consideration for professional level
exams application form
SUBMIT ONLY IF YOU INTEND TO OR HAVE ATTENDED SEGMENT EXAM
Closing date: Semester 1—26 May 2010, Semester 2—17 November 2010
SUPPORTING DOCUMENTATION MUST BE ATTACHED TO THIS FORM—SEE FORM TO BE COMPLETED BY A MEDICAL PRACTITIONER/HEALTH
CARE PROVIDER WHERE APPLICABLE
A. Your details
Membership number:
Family name:
Given name(s):
(if applicable)
Business name:
Address:
Suburb: State:
Postcode: Country:
Phone: Fax:
B. Tick segment box

Membership number:
C. Reason for application
Explain the reason for your application, detailing the impact on your studies and/or exam performance.
Have you attached your supporting documentation? How many pages are attached?
D. Agreement
I have read the ‘Special consideration for professional level exams’ information and the ‘Application instructions’ (including the Privacy
Statement) and request special consideration for the above segment exam(s).
Signature Date
D

D
/ M

M
/ Y

Y


or

CPA Australia
GPO Box 2820
AUSTRALIA

Medical certificate to support consideration
for exams application form
PLEASE PRINT AND COMPLETE IN BLOCK LETTERS
A. Purpose of this document
This document must be used by candidates when applying for special consideration for exams on medical grounds.
Special consideration may be granted to candidates who are legitimately disadvantaged in their exam due to factors beyond their
control. For special consideration on medical grounds to be granted CPA Australia requires information provided by a medical
practitioner or health care provider. This is to enable an assessment of the validity of the candidate’s entitlement to be made and to
determine if any action should be taken.
B. Candidate details
Membership number:
Candidate name:
C. To be completed by medical practitioner/health care provider
Consultation date(s):
Summary of condition including how it has impacted on the candidate’s study and/or exam performance:
Period during which the candidate has been/will be affected: From:

D

D
/ M

M
/ Y

Y

To:
D

D
/ M

M
/ Y

Y

Degree to which this candidate’s performance was/will be affected (please tick): Mildly Moderately Severely
Indicate how your assessment of the candidate’s condition was obtained (please tick): Information provided by candidate
Examination of candidate
Provider’s stamp:
Practitioner/provider’s name:
Provider number:
Address:
Signature Date
D

D
/ M

M
/ Y

Y

Page 1

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CPA Program Guide—

© CPA Australia 2010

Lifelong learning 37 Candidates commencing the CPA Program from 2004

CPA Program for continuing professional Structure 53

Admission policy 46 Special consideration for professional level exams

How to use this Guide

The CPA Program Guide—professional level Semester 2 2010 contains information to

Consider candidate support advice on:

Access applications for:

CPA Program privacy statement

For more information on our Privacy Policy, visit our website.

Contacts—CPA Program professional level

For queries about: Contact:

For queries about: Contact:

* Singapore Taxation candidates should contact

For queries about the practical experience Email: practicalexperience@cpaaustralia.com.au

Fax/mail applications for: Contact:

For queries about replacement materials if you Email: MA.Renewals@cpaaustralia.com.au

To cancel your workshop registration if you cancel or Email: MA.Events@cpaaustralia.com.au

For queries about My Online Learning Contact:

For technical content queries, candidates should

For queries about: Contact:

Contact details for CPA Australia divisional offices and branches

Australia Tasmania Beijing

Malaysia Papua New Guinea Ho Chi Minh City

Enrolment into the practical experience requirement Open throughout 2010

The Professional Qualifications Advisory Committee is made up of eight eminent individuals

CPA Program overview

Distance learning and independent study

Each professional level segment offered is the equivalent of a one-semester postgraduate

Content and materials for the professional level

My Online Learning for the professional level

My Online Learning may contain the following:

Internet access for the professional level

Assessment for the professional level

The role of our business partners in the development and delivery

Enrolment regulations are detailed in the following relevant sections.

Enrolment procedure and dates

Information regarding reimbursement of the segment enrolment fee following cancellation of

Changing enrolment to an alternative segment

Delivery of segment study materials

Missing or damaged components

Cancellation of segment enrolment

Refund or credit of enrolment fee upon cancellation of enrolment

Cancellation of workshop registration upon cancellation of enrolment

Exam arrangements for the professional level

Candidates who receive written confirmation of an exam deferral or cancellation of enrolment

Exam locations for the professional level

Australia TAS Indonesia Scotland

Changing a professional level exam location

Interim date Closing date

Alternative arrangements for professional level exams

■ Remote area location

■ Debilitating medical condition

Exam format for the professional level

Past exam papers for the professional level

Self-assessment test questions and answers are available on My Online Learning for

Attending professional level exams

■ Required and reference items

■ Calculators and electronic devices

■ Food and drink

■ Health and safety

■ Entrance to and departure from the exam room