CPA Program Guide Online Version S209 210809

Semester 2 2009
© CPA Australia 2009

CPA PROGRAM GUIDE 2009 i
How to use this Guide

This CPA Program Guide is your essential reference tool. You should refer to it throughout your study.
The CPA Program Guide 2009 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 candidates and should be read
carefully before commencing your studies. Other sections will be relevant to candidates depending on when you commenced the CPA Program.
It is essential that you read the information and regulations that apply to you. All the application forms you will need if you wish to make
changes to your CPA Program enrolment are also available on the CPA Australia website. 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 2009 contains the information to assist you:
Check
■ important dates;
■ enrolment procedures;
■ examination arrangements information;
■ examination results information;
■ contacts.
Consider
candidate support advice on:
■ study skills;
■ commonly asked questions;
■ how pass marks are determined;
■ examination tips and traps; and
■ CPA Australia regulations concerning enrolment.
Access
application forms for:
■ extension of time rollover;
■ cancellation of enrolment;
■ examination location change;
■ examination deferral;
■ special consideration for examinations.
CPA Program privacy statement

CPA Australia is committed to protecting the privacy and security of the personal information provided by you to us.
The personal information you provide us with will be used by CPA Australia to:
■ enrol you in the CPA Program;
■ administer the CPA Program;
■ customise future service offerings to CPA Program candidates and members;
■ arrange Study Group contact if requested.
Failure to complete the appropriate form may delay or render us unable to process your application.
CPA Australia may disclose the personal information that you provide to us within the relevant form to:
■ Deakin University;
■ external service providers to whom we have contracted out functions, such as printers and mailing houses, but only for the purposes of
processing your application or providing the services we have contracted out.
Your personal information may be transferred or stored outside the country where the information was collected for the purposes stated above.
You have the right to access any personal information that CPA Australia holds about you, subject to exceptions in any applicable privacy legislation.
You may also request the correction of information that is inaccurate. Access and/or correction requests can be made at your local CPA Australia
office or via the ‘Manage your CPA Program’ 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 CPA Australia’s Privacy Policy, visit our website at <http://www.cpaaustralia.com.au>.
CPA PROGRAM GUIDE 2009 ii
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 65 000 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. Almost 20 000 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 will begin 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 is developing 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, we will be providing more options for graduates from other disciplines and candidates with gaps in their
core knowledge to work towards CPA status. All broadened entry pathways will be available from Semester 1 2010;
however, as part of the transition process CPA Australia will be accepting Professional Qualifications from recognised
Professional Bodies from Semester 2 2009.
Currently we have a CPA Program comprising six postgraduate-level distance learning segments, and a separate
Mentor Program comprising three years of mentored practical experience. Both requirements need to be completed
to gain CPA status.
Under the new model, the ‘CPA Program’ will refer to the whole certification model—the formal education plus the
practical experience requirements.
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.
The new CPA Program formal education model will consist of two levels:
n 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.

n 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 has always been required to achieve the CPA Australia designation.
In order to move quickly to the revised model for the CPA Program, CPA Australia will enrol candidates who are
undertaking their first segment in Semester 2 2009 in the new syllabus for the CPA Program. If you have already
commenced the CPA Program and were enrolled in Semester 1 2009 or prior, you will have received information about
your transition options.
All CPA Program candidates will continue to benefit from the input of the Professional Programs Advisory Committee.
The Board has established the Professional Programs Advisory Committee (formerly the Education 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.
CPA PROGRAM GUIDE 2009 iii
The Professional Programs 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 variety
of Masters degrees offered by a variety of higher education providers. Refer to CPA Australia’s website at
<http://www.cpaaustralia.com.au> for further information.
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 and the Mentor 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
studies. It contains all the information you need about the structure of the CPA Program, 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.
Lisa Carroll
General Manager – Professional Programs and Pathways
CPA Australia
CPA PROGRAM GUIDE 2009 iv
Contents
How to use this Guide i
Foreword ii Examination results 27
Assessment
General information 1 Release dates and PINs
Organisation 1 Format
Setting Pass marks for CPA Program examinations
Contacts 2
Fail results and queries
CPA Australia and Deakin University contacts
Merit certificates
Addresses for CPA Australia divisional offices,
branches and representatives CPA Program awards for excellence
CPA Australia scholarships
Important dates 6
Tools to help you succeed 31
CPA Program: Introduction 7
My Online Learning
Objectives
Study groups
Distance learning and independent study
Forum
Content and materials
Workshops
Assessment
Study skills to successfully complete
My Online Learning
the CPA Program
Internet access
Tips and traps for the examinations
The role of DeakinPrime in the CPA Program
CPA status and lifelong learning 34
Enrolment 11
Advancing to CPA status 34
Enrolling in the CPA Program 11
Candidates admitted from 1 July 2007 onwards
Enrolment procedure and dates
Candidates admitted from 1 January 2004
Enrolment fee up to and including 30 June 2007
Confirmation of enrolment
Practical Experience Mentor Program 35
Examination enrolment
The focus
Re-enrolling in a segment
The structure
Changing enrolment to an alternative segment
Registration requirements
Delivery of segment study materials Recognition of prior experience
Missing components and replacement materials
Lifelong learning 36
Enrolment cancellation 14 CPA Program to Masters degree
Cancellation of CPA Program enrolment CPA Program for CPD
Cancellation of segment enrolment
Public practice study programs 37
Refund or credit of enrolment fee upon cancellation
Public Practice Program
Limited Practice Certificate
Examinations 16
International Practice Management
Examination dates 16
Examination arrangements 16 CPA Program—Candidates
Notification of examination location and time commencing in Semester 2 2009 38
Examination locations 17 Structure 38
Changing an examination location Structure and changes to admission policy 38
Alternative examination arrangements
Masters exemptions 39
Examination format 19
CA Program exemptions 39
Past examination papers 19
Re-enrolling in a segment 39
Attending the examinations 20
Proof of identity 22
Examination deferral 23 Appeals process (applicable to candidates admitted
Applying for an examination deferral from 1 July 2007 onwards) 40
Special consideration for examinations 24 Enrolment regulations 41
Applying for special consideration CPA Program enrolment regulations—
New enrollees from Semester 2 2009
CPA PROGRAM GUIDE 2009 v
CPA Program—Candidates Application forms 58

commencing from 2007 up to Application form instructions 58
and including Semester 1 2009 43 Extension of time rollover application form 60
Structure 43 Cancellation of CPA Program enrolment application form 61
Structure and changes to admission policy 44 Cancellation of segment enrolment application form 62
First closing date examination deferral application form 63
Second closing date examination deferral application form 64
Change to examination location application form 65
Re-enrolling in a segment 45 Special consideration for examinations application form 66
Practical Experience Mentor Program 45 Medical certificate to support special consideration for
examinations application form 67
Appeals process (applicable to candidates admitted
from 1 July 2007 onwards) 46
Extension of time rollover (applicable to candidates
admitted from 1 January 2007 to 30 June 2007) 46
This rollover provision is not without risk
Applying for an extension of time rollover
Enrolment regulations 48
CPA Program enrolment regulations—
New enrollees from Semester 2 2007
up to and including Semester 1 2009
CPA Program—Candidates
commencing from 2004 up to
and including Semester 2 2006 51
Structure 51
Structure and changes to admission policy 52
Re-enrolling in a segment 53
Extension of time rollover 54
Enrolment regulations 55
CPA Program enrolment regulations—
Enrollees from 2004 up to and including
Semester 2 2006
CPA PROGRAM GUIDE 2009 1
General information
Organisation
The CPA Program is offered throughout Australia and internationally. In 2008,
there were over 52 000 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 segments as part of their commitment to continuing
professional development.
The Board has established the Professional Programs 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 Programs 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 matters.
Some of the responsibilities of CPA Program staff are to:
■ develop education 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;
■ provide educational support to, and answer technical queries from, CPA Program
candidates;
■ assist in the development of computer-based education projects for the CPA Program;
■ develop and review workshop materials;
■ participate in examination panels that set appropriate pass marks;
■ coordinate and maintain test banks of multiple-choice examination questions and
coordinate the preparation of written response examination questions;
■ liaise with Deakin University on the production and distribution of segment course
materials and the organisation and marking of examinations; and
■ review and despatch examination results.
Enrolment forms 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 or branches in Hong Kong, Malaysia and Singapore. Member services staff in
CPA Australia’s divisional offices or branches can advise candidates on the procedures
related to enrolment. Candidates outside Australia should contact their nearest overseas
branch office or the divisional office in Victoria.
Contacts
CPA Australia and Deakin University contacts
Refer to this Guide for information about the following issues:
■ Delivery of segment study materials Business Services Group

■ Changes to examination locations Division of Student Administration
and for remote area locations Deakin University, Geelong, Vic. 3217
■ Examination notifications Phone: +61 3 5227 3200 or
■ Examination results via SMS 1800 032 294 (toll free within Australia)
or Internet Facsimile: +61 3 5227 3221
Email: cpaadmin@deakin.edu.au
All other CPA Program or Mentor Australia

Program enquiries Contact your local CPA office on 1300 73 73 73
ACT: act@cpaaustralia.com.au
NSW: nsw@cpaaustralia.com.au
NT: nt@cpaaustralia.com.au
QLD: qld@cpaaustralia.com.au
SA: sa@cpaaustralia.com.au
TAS: tas@cpaaustralia.com.au
VIC: vic@cpaaustralia.com.au
WA: wa@cpaaustralia.com.au
Global Offices
Beijing: +86 10 8518 5575 or beijing@cpaaustralia.com.au
Europe: +44 20 7240 8266 or europe@cpaaustralia.com.au
Guangzhou: +86 20 8767 7922 or
guangzhou@cpaaustralia.com.au
Hanoi: +84 4 3934 7413 or +84 4 3936 0431 or
hanoi@cpaaustralia.com.au
Ho Chi Minh City: +84 8 35202824 or
hochiminh@cpaaustralia.com.au
Hong Kong: +852 2891 3312 or hk@cpaaustralia.com.au
Macau: +853 2838 9207 or macau@cpaaustralia.com.au
Malaysia: +603 2267 3388 or my@cpaaustralia.com.au
New Zealand: +64 9 913 7450 or nz@cpaaustralia.com.au
Shanghai: +86 21 3218 1860 or
shanghai@cpaaustralia.com.au
Singapore: +65 6836 1233 or sg@cpaaustralia.com.au
For all other enquiries regarding the Email: mentor@cpaaustralia.com.au

Mentor Program please contact your
local divisional office
Fax/mail enrolment forms and Member Administration

applications for: CPA Australia
■ Cancellation of enrolment GPO Box 2820
■ Examination location changes— MELBOURNE VIC 3001
before the interim date Facsimile: 1300 78 76 73 (within Australia)
■ Examination deferral or +61 3 8610 2043 (international)
■ Special consideration
For queries regarding My Online MAIS: Member Advisory Team

Learning Phones: 1300 857 705 (within Australia),
800 272 272 77 (outside Australia)
Hours of operation: 8.30 a.m. to 5.30 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.
■ CPA segment CD-ROM installation Program Support Line

and related problems DeakinPrime
■ Problems accessing the CPA Program Phone: +61 3 9918 9088
online workshops (available through Email: cpahelp@deakinprime.com
My Online Learning)
Addresses for CPA Australia divisional offices, branches and representatives

Australia Beijing
Victoria CPA Australia Ltd
Australian Capital Territory
CPA Australia Ltd Beijing Representative Office
CPA Australia Ltd
Level 28, 385 Bourke Street Units 307–308B, Level 3
Level 8, CPA Australia Building
MELBOURNE, VIC 3000 Office Tower C2
161 London Circuit
GPO Box 2820 The Towers, Oriental Plaza
CANBERRA, ACT 2601
MELBOURNE, VIC 3001 No. 1 East Chang An Avenue
GPO Box 3260
Phone: 03 9606 9606 Dong Cheng District
CANBERRA ACT 2601
Facsimile: 03 9670 2901 Beijing 100738
Phone: 02 6267 8585
Email: vic@cpaaustralia.com.au PR China
Facsimile: 02 6267 8555
Phone: 8610 8518 5575
Email: act@cpaaustralia.com.au
Western Australia Facsimile: 8610 8518 7001
CPA Australia Ltd Email: beijing@cpaaustralia.com.au
New South Wales
Level 1, Australia Place
CPA Australia Ltd
15–17 William Street Shanghai
Level 3
PERTH, WA 6000 CPA Australia Ltd
111 Harrington Street
PO Box 7378 Suit 1407 14/F
SYDNEY, NSW 2000
Cloisters Square CITIC Square
Locked Bag 23
PERTH, WA 6850 1168 Nanjing West Road
GROSVENOR PLACE, NSW 1220
Phone: 08 9481 5944 Shanghai 200041
Phone: 02 9375 6200
Facsimile: 08 9321 3026 P. R. China
Facsimile: 02 9375 6299
Email: wa.general@cpaaustralia.com.au Phone: 8621 3218 1860
Email: nsw@cpaaustralia.com.au
Facsimile: 8621 5292 5589
Email: shanghai@cpaaustralia.com.au
Northern Territory Overseas
CPA Australia Ltd
Europe Guangzhou
Level 3, Deloitte Centre
CPA Australia Ltd CPA Australia Ltd
62 Cavenagh Street
European Group Branch C/- Room 1303 North Tower
DARWIN, NT 0800
Australia Centre World Trade Centre Complex
GPO Box 1633
The Strand No. 371–375 Huangshidong Road
DARWIN, NT 0801
London WC2B 4LG Guangzhous 510095
Phone: 08 8981 2116
United Kingdom PR China
Facsimile: 08 8981 6177
Phone: 44 20 7240 8266 Phone: 86 20 8767 7922
Email: nt@cpaaustralia.com.au
Facsimile: 44 20 7240 3452 Facsimile: 86 20 8767 1234
Email: europe@cpaaustralia.com.au Email: guangzhou@cpaaustralia.com.au
Queensland
CPA Australia Ltd
Fiji Macau
AMP Place
CPA Australia Ltd Fiji Branch C/- Rua Dr. Pedro Jose Lobo No. 1–3A
Level 29, 10 Eagle St
C/- Neil Underhill and Associates Luso International Bank Building
BRISBANE, QLD 4000
25 Wailada Road (Fiji Coffee Building) 14th Floor, Room 1404–1405
GPO Box 1161
Wailada Macau
BRISBANE, QLD 4001
Lami, Suva, Fiji Phone: 853 2838 9207
Phone: 07 3100 0100
GPO Box 1327 Facsimile: 853 2857 9238
Facsimile: 07 3100 0111
Suva, Fiji Islands Email: macau@cpaaustralia.com.au
Email: qld@cpaaustralia.com.au
Phone: 679 336 3968
Facsimile: 679 336 3948 Indonesia
South Australia
Email: international@cpaaustralia.com.au CPA Australia Ltd Yayasan
CPA Australia Ltd
Indonesia Branch
280 Pulteney Street
Hong Kong China Graha Akuntan
ADELAIDE, SA 5000
CPA Australia Ltd Jalan Sindanglaya No. 1
GPO Box 2574
20/F Tai Yau Building Menteng
ADELAIDE, SA 5001
181 Johnston Road Jakarta 10310
Phone: 1300 73 73 73
Wanchai Indonesia
Facsimile: 08 8232 3194
Hong Kong Phone: 21 392 1824
Email: sa@cpaaustralia.com.au
Phone: 852 2891 3312 Facsimile: 21 724 5078
Facsimile: 852 2832 9167 Email: cpaaind@cbn.net.id
Tasmania
Email: hk@cpaaustralia.com.au
CPA Australia Ltd
Level 2, 54 Victoria Street
HOBART, TAS 7000
GPO Box 906
HOBART, TAS 7001
Phone: 03 6281 8701
Facsimile: 03 6281 8787
Email: tas@cpaaustralia.com.au
Japan Vietnam
CPA Australia Ltd Hanoi
C/- Jason Buckley CPA Australia Ltd
Chief Financial Officer Hanoi Representative Office
Beacon Communications KK Suite 432, 4th Floor
JR Tokyo Meguro Bldg Press Club Building
3-1-1 Kami Osaka, Shinagawa-ku 59A Ly Thai To Street
Tokyo 141-0021 Hanoi
Japan Vietnam
Phone: 81 3 5437 7500 Phone: 84 4 3934 7413
Email: jason.buckley@beaconcom.co.jp 84 4 3936 0431
Facsimile: 84 4 3934 4301
Malaysia Email: hanoi@cpaaustralia.com.au
CPA Australia Ltd
Suite 10.01, Level 10 Ho Chi Minh City
The Gardens South Tower CPA Australia Centre
Mid Valley City Ho Chi Minh City Representative
Lingkaran Syed Putra Office Unit 717-3, 7th Floor
59200 Kuala Lumpur Melinh Point Tower
Malaysia 2 Ngo Duc Ke StreetDistrict 1
Phone: 603 2267 3388 Ho Chi Minh City
Facsimile: 603 2287 3030 Vietnam
Email: my@cpaaustralia.com.au Phone: 84 8 3520 2824
Facsimile: 84 8 3823 7840
New Zealand Email: hochiminmh@cpaaustralia.com.au
CPA Australia Ltd
39 Market Place Other Overseas
Viaduct CPA Australia Ltd
Auckland City Victorian Divisional Office
New Zealand 1011
PO Box 105–893
Auckland City
New Zealand 1011
Phone: 64 9913 7450
Facsimile: 64 9914 8790
Email: nz@cpaaustralia.com.au
Papua New Guinea

CPA Papua New Guinea
Level 2, Accountants Haus
Armit Street
Port Moresby NCD 121
Papua New Guinea
Phone: 675 321 3644
Facsimile: 675 320 0469
Email: pngia@pngia.org.pg
Singapore
CPA Australia Ltd
51 Cuppage Road
#10–06 Star Hub Centre
Singapore 229469
Phone: 6836 1233
Facsimile: 6836 2722
Email: sg@cpaaustralia.com.au
Important dates
Semester 2
Segment enrolment first closing date 6 July 2009
Segment enrolment second closing date 20 July 2009
Semester begins 3 Aug 2009
Segment enrolment letter of confirmation should be received by 3 Aug 2009
Segment study materials should be received by 3 Aug 2009
Group Study List available on the CPA Australia website from 17 Aug 2009
Examination deferral first closing date 28 Aug 2009
Examination Notification letter should be received by 25 Sep 2009
OSEA and REMO changes to examination location closing date 25 Sep 2009
Special examination arrangements closing date 25 Sep 2009
Changes to examination location closing date 2 Oct 2009
Examination dates:
Reporting and Professional Practice 22 Oct 2009 a.m.
Business Strategy and Leadership 22 Oct 2009 p.m.
Financial Risk Management 23 Oct 2009 a.m.
Corporate Governance and Accountability 23 Oct 2009 p.m.
Personal Financial Planning and Superannuation 26 Oct 2009 a.m.
Strategic Management Accounting 26 Oct 2009 p.m.
International Business 27 Oct 2009 a.m.
Assurance Services and Auditing 28 Oct 2009 a.m.
Knowledge Management . 28 Oct 2009 p.m.
Contemporary Issues in Financial Accounting 29 Oct 2009 a.m.
Taxation . 29 Oct 2009 p.m.
Financial Reporting and Disclosure 30 Oct 2009 a.m.
Insolvency and Reconstruction 30 Oct 2009 p.m.
Cancellation of segment enrolment closing date 4 Nov 2009
Examination deferral second closing date 4 Nov 2009
Special consideration for examination closing date 4 Nov 2009
Instructions for accessing examination results should be received by 23 Nov 2009
Examination results released by SMS 4 Dec 2009
Examination results available via the Internet 4 Dec 2009 –28 Feb 2010
Examination results mailed from Melbourne, Australia 4 Jan 2010
* Please note CPA Program examinations are conducted over a seven-day period.
Morning examinations are denoted by a.m. Afternoon examinations are denoted by p.m.
CPA Program: Introduction

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:
n corporate governance, ethics and integrity;
n development and implementation of business strategy; and
n 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 course materials thoroughly and
rigorously as independent distance learners. Each module in the segment study guides
must be worked through systematically, and the associated readings and in-text
questions should be carefully reviewed in preparation for the segment examinations.
While study in the CPA Program is self-directed, a calendar is available via My Online
Learning to assist candidates to plan a suitable schedule for the semester.
Each 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 in conjunction with other full-time
commitments enrol in only one segment at a time.
Content and materials

The CPA Program is taught at an advanced level 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 a CD ROM and/or reference items that assist candidates to
understand and apply concepts to practical situations. Relevant legislation may be
accessed through a website link via My Online Learning or it may be purchased from
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 five-volume
printed version or disk version is available for purchase through divisional offices
(see the ‘Contacts’ list) or online. Members who login on the CPA Australia website at
<http://www.cpaaustralia.com.au> may also view or print the handbook free of charge.
Candidates who use the disk version or the website version may need to print out
significant portions for examination purposes.
Due to the dynamic nature of the CPA Australia Members’ Handbook, a link is available
at <http://www.cpaaustralia.com.au/cpaprogram> to a static version of the handbook
that is accurate specifically for the CPA Program segment materials each semester.
This version is updated each semester to ensure it always relates to the updated
segment materials.
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.
Assessment
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 each segment is by three-hour ‘open-book’ examination.

Panels of professional specialists moderate the examination papers through approval of
the questions selected for inclusion and monitoring the marking procedures and pass
standard. All of the segment study material is examinable, as are relevant aspects of
the CPA Australia Members’ Handbook and legislation where advised.
Examinations for the three compulsory segments—Reporting and Professional Practice,

Corporate Governance and Accountability and Business Strategy and Leadership—include
assessment of candidates’ higher order conceptual, analytical and problem-solving skills
through written response examination questions.
Formal assessment for each of the elective segment examinations, and up to 70 per cent
of the first two compulsory segment examinations, comprises multiple-choice test
items. The third compulsory segment, Business Strategy and Leadership, comprises up to
20 per cent 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.
Candidates should attempt all written response and/or multiple-choice examination

questions; marks are not deducted for incorrect answers. For further information
regarding the examinations, see the ‘Examinations’ section.
My Online Learning
In 2007, CPA Australia introduced a learning management system, My Online Learning.
Additional learning material is offered through My Online Learning and is provided
to complement the study guide and to enhance the CPA Program candidate’s learning
and understanding.
My Online Learning can be accessed from anywhere in the world via CPA Australia’s
website at <http://www.cpaaustralia.com.au/cpaprogram>. All you need is your existing
website username and password.
My Online Learning is available free of charge to CPA Program candidates with current
and valid enrolments in the CPA Program segments and contains the following:
n 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.
n The Self Assessment Test questions (SATs) previously provided on CD-ROM are now
only accessible via My Online Learning.
n Workshops (including PDFs of the face-to-face workshop booklets and, for some
segments, online workshops featuring video and audio content).
n CPA 113 Business Strategy and Leadership important examination information
(only available from the date as specified in the Dear Candidate letter).
n Calendar (pre-loaded with important dates) that may be personalised.
n Various CPA Program segment-specific announcements.
As the material provided in My Online Learning is based on the content from the
CPA Program study guide, it is examinable.
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. Please note, if you have deferred your exam in
the current semester, you will not have access to that particular segment content.
Internet access
All CPA Program candidates are required to have access to the Internet and an email
address. During the semester, you may receive important information via email or
via My Online Learning, which 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 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. While in 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 at
<http://www.cpaaustralia.com.au>.
The role of DeakinPrime in the CPA Program

DeakinPrime, a division of Deakin University, assists CPA Australia in delivering their
globally recognised CPA Program, one of the largest professional programs delivering
a designation of the highest standard for strategic business leaders. With over 50 000
segment enrolments in 2008 and examinations held in 280 centres globally, CPA Australia
offers comprehensive educational services to its members using the expert educational
support services of DeakinPrime.
Enrolment
Enrolling in the CPA Program

All members of CPA Australia are eligible to enrol in CPA Program examinations.
In addition, members may purchase the segment study guides for reference purposes
only.
Enrolment regulations are detailed in the following relevant sections.

n Candidates who commenced the CPA Program in Semester 2 2009.
n Candidates who commenced the CPA Program from 2007 up to and
including Semester 1 2009.
n Candidates who commenced the CPA Program from 2004 up to and
including Semester 2 2006.
Enrolment procedure and dates

A maximum of three segments may be undertaken per semester. However, it is
recommended that candidates who have full-time work commitments in addition to
their CPA Program studies limit their enrolment to one segment per semester.
It is not necessary to enrol in a segment every semester of the enrolment period,

but candidates must submit an enrolment form and fee for each semester that they
wish to enrol in a new segment. Any semesters not enrolled in are included in a
candidate’s enrolment period.
New enrollee enrolment forms and combined admission/enrolment forms for

candidates enrolling in the CPA Program for the first time can be obtained from all
divisional offices (see the ‘Contacts’ list) or downloaded from the CPA Australia website
Re-enrolment is your responsibility. Re-enrolment forms are not sent automatically

to active CPA Program candidates each semester. To re-enrol, candidates can enrol
online at any time before the enrolment closing date each semester or download a
re-enrolment form from the CPA Australia website, to be completed and sent to CPA
Australia. If you have difficulty downloading a form, contact your divisional office.
Candidates who wish to enrol in an individual segment or segments for the purpose
of continuing professional development (CPD) should contact their divisional office
or download an enrolment form from the website and send it to the appropriate
address prior to the enrolment closing date for the semester they wish to enrol in.
Enrolment forms are not mailed automatically.
Those wishing to purchase segment materials for reference purposes can do so at

any time. Contact your divisional office or download the enrolment form for new
candidates 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:
n For Semester 2 2009 segment enrolments : 6 July 2009
Enrolments will be accepted (subject to an additional fee) after the advertised

enrolment first closing date up to the enrolment second closing date of:
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 forms for the CPA Program and on the CPA Australia website.
Divisional offices (see the ‘Contacts’ list) can provide information regarding the current
fee structure. 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 segment fee for 2009 is A$740 (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’ section.
Confirmation of enrolment
Following the enrolment first closing date each semester, confirmation of enrolment is
mailed to candidates who enrol in one or more new segments. Candidates who enrol by
the advertised first closing date should receive confirmation by:
n For Semester 2 2009 segment enrolments: 3 August 2009
Candidates who have enrolled before the advertised first closing date for enrolment but
do not receive confirmation by this date should contact their divisional office (see the
‘Contacts’ list).
Examination enrolment
With the exception of enrolments for reference purposes only, enrolment in a
segment includes automatic enrolment in the examination conducted in the semester
of enrolment. Further information regarding segment examinations is provided
under ‘Examinations’.
There is no limit to the number of times a candidate may enrol in a particular segment.
If a candidate fails a segment examination, cancels a segment enrolment or does

not attend an examination and has not been granted an examination deferral, it is
necessary to re-enrol in the segment in a later semester and pay a new enrolment fee if
the candidate wishes to continue with the segment.
Changing enrolment to an alternative segment

Candidates may change a segment nominated on their enrolment form to an alternative
segment by submitting a written request to Member Administration for Australian and
overseas members. Members who are based in Asia should send their request to their
divisional office (see the ‘Contacts’ list) no later than the advertised enrolment first
closing date of:
Requests received after the enrolment first closing date cannot be accommodated.
Delivery of segment study materials

DeakinPrime arranges for the despatch of segment study materials within four weeks of
the enrolment closing date to all candidates who enrol by the enrolment closing date.
Candidates who do not submit their enrolment form by the enrolment first closing date may not
receive their 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 segment study materials are not received by the following dates:

n For Semester 2 2009 segment enrolments : 3 August 2009
candidates should contact (see the ‘Contacts’ list):
n Business Services Group, Deakin University If confirmation of enrolment
has been received.
n their divisional office If confirmation of enrolment
has not been received.
If confirmation of enrolment has been received, candidates in Australia should enquire

at their local post office where packages are sometimes held awaiting delivery.
Replacement study materials can be provided if a package is not received within a

reasonable time following the date of despatch.
Missing components and replacement materials

On receipt of the segment study materials, candidates 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 (see the ‘Contacts’ list).
Enrolment cancellation
Cancellation of CPA Program enrolment
Cancellation of CPA Program enrolment involves the deletion of all previous and/or
current segment enrolments from a candidate’s academic record. In addition:
n An application to cancel can be granted only after a period of two semesters
(one year) has elapsed following a candidate’s CPA Program commencement date,
although enrolment in individual segments may be cancelled during this period
(see next entry).
n Cancellation of CPA Program enrolment does not affect a candidate’s CPA Australia
membership status. Please see ‘Advancing to CPA status’ in the relevant section.
n Following cancellation, a candidate may recommence the CPA Program and will
be granted a new timeframe in which to complete the six segments required.
Candidates admitted to CPA Australia from 1 January 2004 must consider their
options, as Associates admitted from 1 July 2007 onwards have only six (6) years
from admission to advance to CPA status. Associates admitted from 2004 up to and
including 30 June 2007 have only eight (8) years from admission to advance to
CPA status.
n Candidates who commenced the CPA Program prior to Semester 2 2007 who cancel
their enrolment and recommence from Semester 2 2007 onwards will be required
to complete the CPA Program in accordance with the CPA Program guidelines in
the semester they recommence.
n A cancelled CPA Program enrolment may be reinstated within six years of a
candidate’s CPA Program commencement date.
To completely cancel all record of enrolment in the CPA Program, carefully read
the application instructions, print the ‘Cancellation of CPA Program enrolment
application form’ and complete and send the form to Member Administration
(see the ‘Contacts’ list).

Cancellation of enrolment in an individual segment may be requested at any time up
to the advertised closing date each semester. Following cancellation, all record of the
segment enrolment will be deleted from the candidate’s printed statement of results.
Candidates who have enrolled in a segment and do not wish to continue the segment,
should cancel their segment enrolment in order to ensure that an examination result
of Did Not Sit is not recorded. Note: Candidates who wish to postpone a segment
examination, rather than cancel their enrolment, may be eligible to apply for an
examination deferral.
Candidates cannot sit a segment examination and then apply for a segment cancellation or deferral.
To cancel a current segment enrolment, carefully read the application instructions,

print the ‘Cancellation of segment enrolment application form’ and complete and
send the form to Member Administration (see the ‘Contacts’ list). Alternatively,
current CPA Program candidates can cancel a segment enrolment online at
<http://www.cpaaustralia.com.au/cpaprogram>.
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:
n For Semester 2 2009: 4 November 2009
Refund or credit of enrolment fee upon cancellation

A full reimbursement of the segment enrolment fee can be provided if a written
application to cancel a new segment enrolment (see previous entry) is received by
Member Administration (see the ‘Contacts’ list) 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 relevant enrolment first closing date. Also, it is
not possible to reimburse or credit fees for segment enrolments cancelled or deferred
from previous semesters.
Examinations
Examination dates
Scheduled examination 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 and admission forms available prior to each semester, in the ‘Important
dates’ table and on the CPA Australia website.
Alternative examination dates are not available. This is due to the secure nature of
the examination process and the large number of examinations that are conducted
throughout the world each semester. If the advertised dates are unsuitable,
candidates should delay their enrolment to a future semester. Candidates whose
personal circumstances alter following enrolment in a segment due to a medical
ailment, business trip, heavy workload, ‘clash’ with another examination, or misreading
the examination information supplied, may be eligible to defer their examination,
cancel their enrolment in the segment or sit the examination and apply for
special consideration.
Examination arrangements
Notification of examination location and time
Each semester, personalised Examination Notification letters are mailed to candidates
to confirm the location and time of the examinations. Enclosed with the letter is
information on examination regulations, administrative provisions and the structure
of the examination papers. Examination Notification letters should be received
by 25 September 2009 (for Semester 2 2009 examinations). If notification is not
received by this date, contact the Business Services Group, Deakin University (see the
Examination venues are liable to change from semester to semester. It is therefore vital
that candidates check their Examination Notification letter for details of their current
semester examination venue.
Please note that all official communication regarding examination 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 email
<cpaadmin@deakin.edu.au>.
Candidates who receive written confirmation of an examination deferral or cancellation

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

Candidates who relocate during the course of the semester may need to change their
preferred examination location. To change an examination location, carefully read the
application instructions, print the ‘Change to examination location application form’
and complete and send the form to Member Administration (see the ‘Contacts’ list) by
the interim date or, following this, to the Business Services Group, Deakin University
(see the ‘Contacts’ list) by the advertised closing date as follows:
Interim date Closing date
n For changes in Semester 2 2009: 28 August 2009 2 October 2009
Note: Applications for REMO and OSEA changes to examination venue closing dates
are as follows:
Closing date
n For changes in Semester 2 2009: 25 September 2009
Applications that are received by the interim date will be confirmed in the Examination
Notification letter (see ‘Notification of examination location and time’). Applications
received after the interim date and by the closing date will be confirmed in an amended
Examination Notification letter. Applications received after the closing date cannot be
accommodated due to the secure nature of the examinations and the complex process
required to organise and conduct more than 28 000 examinations each semester in over
280 locations worldwide.
Alternative examination arrangements

Alternative examination arrangements can be provided for candidates under the
following circumstances only. Confirmation of the arrangements will be issued in the
Examination Notification letter.
n Remote area location

Examination arrangements can be provided for candidates who 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 examination
location. Such candidates should nominate the REMO (other Australia) or
OSEA (other overseas) examination location code on the enrolment form or,
following enrolment, by requesting REMO or OSEA on an application to change
an examination location (see above entry). Examination arrangements will be
provided if an established venue does not exist within a 120 km radius of the
candidate’s place of residence. Alternatively, Deakin University will contact the
candidate to seek assistance in organising an appropriate examination supervisor.
All enquiries regarding remote area examination arrangements should be made to
the Business Services Group, Deakin University (see the ‘Contacts’ list).
n Debilitating medical condition

Candidates who require alternative examination arrangements due to a debilitating
medical condition should contact their divisional office (see the ‘Contacts’ list).
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 examination
arrangements is 25 September 2009 for Semester 2 2009. A supporting certificate
from a medical practitioner must be provided that includes a detailed description of
the condition suffered, and the special examination 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 examinations.
Candidates who apply for special exam arrangements for a debilitating medical
condition are not automatically granted special consideration for their examination.
The special exam arrangements will take into account the impact of the debilitating
medical condition on examination performance. However, candidates must apply for
special consideration each semester if this condition has impacted their studies leading
up to the examination or if any of the other grounds for special consideration have
impacted their examination performance or studies during the semester.
Examination format
Each segment examination is of three hours’ duration plus 15 minutes reading time.
All examinations are ‘open book’ and are based on the whole segment. The whole
segment includes the study guide and supplementary materials, including CD-ROMs,
learning tasks on My Online Learning, prescribed texts and readings. Candidates will be
examined on all segment materials unless otherwise stated.
The elective segment examinations consist of objective questions, using multiple-

choice test items. The examinations for Reporting and Professional Practice and
Corporate Governance and Accountability consist of up to 70 per cent objective questions,
while the remaining questions require written response answers. The examination for
Business Strategy and Leadership consists of up to 20 per cent objective questions, while
the remaining questions require written response answers. Time allocations are suggested
on examination papers based on the marks assigned to each section. Marks are not
deducted for incorrect answers.
Details about the structure of specific examinations are enclosed with the Examination
Notification letter issued to candidates prior to the examinations (see ‘Notification of
examination location and time’). We also recommend that you read tips and traps for
attempting the examinations.
Past examination papers

Questions and answers from current and past examinations are not released or available
for viewing due to the secure nature of the examinations and the process adopted by
CPA Australia in establishing passing standards, see ‘Setting pass marks for CPA Program
examinations’. 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 examinations.
Self-assessment test questions and answers for all segments are available on My Online
Learning.
These questions provide an opportunity to review the segment content, and are of a
similar format to the types of questions that are posed in the examinations.
Attending the examinations

Each candidate must take responsibility to read and understand the following regulations
and instructions prior to attending the examinations:
n Required and reference items

Candidates are required to bring the following items to the examinations:
n an official form of photographic identification;
n the Examination Notification letter or the information contained therein;
n a 2B pencil and an eraser for all examinations (replacements are not supplied);
n a 2B pencil, an eraser and a blue or black ballpoint or ink pen only if
undertaking the Reporting and Professional Practice, Corporate Governance
and Accountability or Business Strategy and Leadership examinations;
n 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 examinations.
As all examinations are ‘open book’, candidates may bring reference materials that
they believe to be relevant and which may assist them in the examinations, 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 Pilot are not permitted.)
n Food and drink

Food and drink items that produce distracting odours or wrapper or container noise
are not permitted in the examination room. Candidates with specific medical needs
regarding consumption of food or drink during an examination should discuss
their requirements with the Business Services Group at Deakin University (see the
n Health and safety

You should be conscious of your fitness to sit an examination. Medical advice
is recommended if you have a temperature greater 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 examination,
deferral is recommended. A candidate who has flu-like symptoms, diagnosed with
flu or has been advised by a medical practitioner to stay at home should not
attend examinations.
n Entrance to and departure from the examination room

It is recommended that candidates arrive at the examination venue no less than
15 minutes prior to the commencement of reading time in order to be seated.
Candidates may not enter the examination 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
examination.
n Reading time
Fifteen minutes reading time is allocated to candidates prior to the commencement
of each three-hour examination. Upon the examination supervisor’s instruction
to commence reading, candidates should familiarise themselves with the structure
of the examination paper, and identify relevant reference material. (Note: Writing,
marking of the examination paper or answer sheet and the use of calculators is not
permitted either before or during reading time.)
n Writing time
Upon the examination supervisor’s instruction to commence writing, all candidates
are required to:
n place an official proof of identity, and the Examination Notification letter
(if available), at the top of the desk;
n write their personal details on the front covers of the examination question
booklet and multiple-choice answer sheet;
n sign the ‘Examination Security Declaration’ on the front cover of the question
booklet that states they 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
examination questions or remove any official examination materials from the
examination room;
n 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 assessed;
n in the Reporting and Professional Practice, Corporate Governance and Accountability
and Business Strategy and Leadership examinations, 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.
(Note: Supervisors will continuously check to ensure that candidates do not copy
examination questions onto paper or into text-storage calculators or hand-held
electronic scanners.)
n Conclusion of the examination

At the conclusion of each examination, candidates must stop writing and clear all
reference materials from their desks. Only the question booklet and multiple-choice
answer sheet should be left on the desk for collection. Candidates may depart only
after all official examination materials have been collected and checked by the
examination 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.)
n Breach of examination regulations

Candidates should be aware of the following:
n Results may be withheld if satisfactory proof of identification is not provided.
n Incorrect completion of the multiple-choice answer sheet may lead to failure in
the examination.
n Failure to return the examination question booklet and/or the multiple-choice
answer sheet will lead to automatic failure in the examination.
n Possession and/or use of unauthorised materials may lead to disciplinary
proceedings against the candidate.
n Disciplinary proceedings may be undertaken if a candidate attempts to
communicate with another candidate or view another candidate’s examination
papers during an examination, or if a candidate copies examination questions
and answers.
n Should a candidate be suspected of breaching the examination regulations,
the candidate may be requested to appear before the Disciplinary Committee.
If the accusations are sustained, the candidate may be fined and/or have
CPA Australia membership suspended or cancelled. The result of the segment
examination concerned may also be recorded as a Fail.
n Special consideration for a disadvantage experienced during the semester or

during an examination
Candidates who sit for an examination may be eligible to apply for ‘Special
consideration’ for their examination result if their examination preparation and/
or performance is adversely affected by exceptional circumstances beyond their
control such as a medical condition or personal hardship. It is the candidate’s
responsibility to submit documentation directly to CPA Australia by the relevant
closing date. See the ‘Special consideration for examinations’ section.
n Inability to attend an examination

Alternative examination dates are not available. Candidates who are not able
to attend a scheduled examination may be eligible to apply for an examination
deferral (see the ‘Examination deferral’ section). Alternatively, all candidates may
apply for a cancellation of their enrolment in a segment at any time up to the
advertised closing date. Candidates who do not attend an examination at the
scheduled time and date, and who are not granted an examination deferral or
segment enrolment cancellation, will incur an examination result of Did Not Sit.
Such candidates who wish to continue with the segment are required to re-enrol
and pay the full segment enrolment fee in a later semester.
Proof of identity
One of the following official forms of current photographic identification must be
presented at all CPA Program examinations:
n passport;
n Australian driver’s licence;
n Keypass (Australia only);
n Hong Kong Permanent Identity Card;
n Singapore Identity Card;
n Malaysia Identity Card;
n CPA Program Card.
Candidates who do not hold one of these must bring to each examination an official
statutory declaration that states this and confirms their identity. For Australian residents,
information on statutory declarations is available from Attorney-General’s departments
in all States and Territories. The name on the photographic identification must be the
same as on the Examination Notification letter.
Candidates will be required to complete a Deakin University CPA Australia Candidate

Identity Declaration Form during the examination in the following circumstances:
n You do not present any of the approved proof of identity documents at
the examination.
n Your name, or the spelling of your name, on your approved proof of identity
document does not match records of the examination administrators. Please contact
CPA Australia before Friday 14 August 2009 to correct any change of name or spelling
anomalies for Semester 2 2009. This will help to ensure that examination administrators’
records are up to date.
n You do not know your candidate ID number (as recorded on your Examination
Notification letter).
n The examination supervisor identifies some other anomaly in attempting to
establish proof of identification.
The Deakin University CPA Australia Candidate Identity Declaration Forms must be
completed during examination writing time. Examination supervisors will attempt to
complete this procedure promptly to minimise disruption to your examination.
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.
Examination deferral
An ‘examination deferral’ allows a candidate who has enrolled in a segment to postpone
the segment examination to the following semester. Once granted, a result of Deferred
will be recorded on the candidate’s printed statement of results against the semester
of enrolment and the candidate will be automatically re-enrolled in the equivalent
examination in the following semester. Deferrals into a later semester are not available.
Candidates cannot defer and sit the examination in the same semester.
The examination deferral provision is available to assist candidates who may be unable
to prepare for, or attend, an examination due to reasons such as an increase in workload,
business trip, change in personal circumstances, medical condition or personal hardship.
Note: Candidates who experience such difficulties, other than issues related to their work,
and can still attend the examination in the semester of enrolment may wish to sit the
examination and may be eligible to apply for special consideration.
Candidates who are not able to attend the examination in the following semester, and
those who prefer that a result of Deferred is not recorded on their printed statement
of results, should apply to cancel their enrolment in the segment (see the ‘Enrolment
cancellation’ section).
Updates to segment study materials

Once an examination has been deferred, the segment study materials should be
retained. However, due to the dynamic nature of the accounting field, supplementary
updated materials will be required. When you defer you will automatically receive
updated materials the following semester.
Deferral fees
The following deferral fees apply:
n Examination deferral first closing date: A$110.00
n Examination deferral second closing date: A$245.00
(The CPA Program is a GST-free education course.)
The deferral fee includes automatic re-enrolment in the segment and examination
for the following semester and supplementary updated materials.
All examination arrangements are finalised early in each semester. Therefore,

the additional fee for an examination deferral after the examination deferral first
closing date is to cover the cost of the examination arrangements that have been
incurred for that semester.
Other important information is as follows:

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

To apply for an examination deferral, carefully read the application instructions,
print the appropriate ‘First closing date examination deferral application form’
or ‘Second closing date examination deferral application form’ and complete and
send the form, and the applicable deferral fee, to Member Administration (see the
‘Contacts’ list). Alternatively, current CPA Program candidates can defer online at
<http://www.cpaaustralia.com.au/cpaprogram>. All applications must be received
by the relevant closing date. No application or fee received after a closing date can
be considered, and an examination result of Did Not Sit will be recorded. Application
closing dates are as follows:
Deferral Deferral
first closing date second closing date
(incl. A$110 fee) (incl. A$245 fee)
n Deferrals from Semester 2 2009: 28 August 2009 4 November 2009*
* The examination deferral application second closing date is set after the examinations 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 examinations. Candidates faxing applications must retain the fax transmission
report as proof of transmission.
Special consideration for examinations

Candidates who sit for an examination may apply for special consideration for their
examination result if their studies during the semester and/or their examination
performance are adversely affected by exceptional circumstances beyond their control.
Valid grounds for special consideration applications are:

n medical condition;
n personal hardship;
n late receipt of segment study materials; or
n examination incident.
The majority of candidates undertake the CPA Program in conjunction with full-time
employment commitments. The ‘pressures of work’ are not considered to be 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.
Candidates should not apply for special consideration if they are unable to
attend an examination. Enrolment in the segment may be cancelled up to the
advertised closing date. Alternatively, candidates may be eligible to apply for an
examination deferral.
Following the special consideration application closing date and before the examination
results are officially released, the Special Consideration Committee reviews the
personal circumstances of each candidate whose application has been accepted and
whose examination 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 examination 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 publication of
examination results (see ‘Release dates and PIN numbers’).
Applying for special consideration

It is the candidate’s responsibility to provide sufficient detailed information to
support their application, including information detailing the impact on their
studies and/or examination 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 examination 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 examination and/or the examination
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. Print the
‘Special consideration for examinations application form’ and complete and send the
form to Member Administration (see ‘Contacts’ list) 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 date is as follows:
Closing date
n For Semester 2 2009 examinations: 4 November 2009
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 examinations application form’; and
2 supporting documentation as detailed below.
Category Application documentation required

Medical condition The medical certificate completed by
a medical practitioner describing the
condition suffered, relevant dates,
and how the condition has, or would,
affect the candidate’s studies or
examination performance. This form
needs to be taken to an appointment and
completed by the medical practitioner
at the time of consultation and must
be sent with your application. ‘Illness’,
‘medical condition’, or ‘not fit for
work’ are not sufficient explanations
and may be difficult to fully assess by
the Special Consideration Committee.
The candidate must also supply
additional documentation that will
support their application such as a
statement detailing how their medical
condition has impacted on their studies
and/or examination performance.
Personal hardship The candidate must supply a letter
of personal hardship from someone
not related to the candidate by birth
or marriage, including de-facto
relationship, or a letter from the doctor
of a candidate’s ill relative. The author of
the letter must specify their relationship
to the candidate (e.g. manager, work
colleague or friend) and supply their
contact details. Relevant dates of
the impact of the hardship on the
candidate must also be provided.
The letter must explain the candidate’s
personal hardship in detail and the way
in which it has, or would, affect the
candidate’s studies or examination
performance. The candidate must also
supply additional documentation that
will support their application such as a
statement of personal hardship detailing
the impact on their studies and/or
examination performance.
Category Application documentation required

Late receipt of segment study materials A consignment note or written advice
documenting the date the materials were
received, the names of the person(s) the
candidate contacted regarding the delay
and the date(s) of contact. (Note: If a
candidate enrolled after the enrolment
first closing date, an application
made on these grounds may not be
approved.) The candidate must also
supply additional documentation that
will support their application such as a
statement detailing how the late receipt
of segment study materials has impacted
on their studies and/or examination
performance.
Examination incident If a disruptive incident occurs during
an examination, the candidate should
describe the incident in detail and
the effect it had on their examination
performance. Following receipt of
an application, CPA Australia may
seek verification of the examination
incident from the examination
supervisor. The candidate must also
supply additional documentation
that will support their application
such as a statement detailing how the
examination incident has impacted on
their examination performance.
Examination results
Assessment
All candidates’ multiple-choice examination answer sheets are electronically scanned
by two independent computer systems. In addition, the written response sections of the
Reporting and Professional Practice (RPP), Corporate Governance and Accountability (CGA)
and Business Strategy and Leadership (BSL) examinations are examined by a minimum
of two independent CPA Australia expert members. In relation to the written response
examinations, 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 RPP, CGA and BSL, both the multiple-choice and written response marks are
combined to give a total mark for the examination. 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 examination papers have been marked, each approved special consideration
application where an examination result has fallen within a specific range below the
pass mark is reviewed, all candidates’ examination results are finalised and appropriate
examination grades are awarded.
The care taken throughout this process of assessment ensures the integrity of every
examination result. Therefore, individual candidates’ examination papers will not be
re-examined or re-marked after the final examination results have been published.
The secure nature of CPA Australia examinations means that examination papers will
not be released to candidates after the examinations.
Release dates and PINs

Before the final examination results are announced, candidates will receive a letter
advising how to access their examination results. All candidates will be assigned
a personal identification number (PIN) to access their results over the Internet.
Candidates are able to register to receive their results by SMS on the result release
day. If a letter notifying these arrangements is not received by 23 November 2009
(for Semester 2 2009), candidates should contact the Business Services Group,
Deakin University (see the ‘Contacts’ list).
All candidates’ final examination results will be released on the dates listed below.
Candidates who wish to register to receive their result by SMS must read the notification
letter carefully and follow the instructions provided. Candidates will need to register each
semester to receive their results in this way. The notification 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.
Candidates will receive an official CPA Australia printed statement of results. The official
results are mailed to all candidates after SMS and Internet result release. Candidates who
do not receive a printed statement of results within two weeks after the advertised
mailing date should contact their divisional office (see the ‘Contacts’ list).
Release of results Semester 2 2009

SMS release 4 December 2009
Internet access 4 Dec 2009–28 Feb 2010
Printed statements mailed from Melbourne, Australia 4 January 2010

(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 examination results indicate the grade awarded. The pass grades that are currently
in use include Pass, Credit, Distinction and High Distinction. Other grades in use include
Fail, Did Not Sit, Withdrawn, Deferred or Exemption.
Printed results statements include all results listed on a candidate’s 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 Programs Advisory

Committee (formerly the Education Advisory Committee), actual examination marks
are not released and the mark range for each grade is not disclosed.
Setting Pass marks for CPA Program examinations

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 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
examinations 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 examination 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 examination papers)
and candidate performance on unique questions (i.e. those questions that are specific to a
particular examination paper).
Each segment pass mark is normally set between 60 and 65 per cent. This percentage
must be achieved in a single examination sitting and can not be spread over more than
one enrolment in any given segment. These marks are arrived at through consultation
with panels of educational specialists and professional CPA and FCPA members who
represent key areas in accounting, finance and business advice. The panels meet each
semester in order to assess and make recommendations on the examination papers,
as well as to review the segment study materials. The pass rate for each segment
usually varies between 65 to 75 per cent of candidates; CPA Australia does not fail a
predetermined percentage of candidates.
Fail results and queries

All candidates who sit an examination will have online access to a detailed personal
analysis letter and an examiner’s report for the compulsory segments. Information on
how to access the personal analysis letter is included in the letter advising how to access
examination results on the Internet. Candidates must retain this letter after accessing
exam results if they wish to access their personal analysis letter. The examinations
are designed to evaluate a candidate’s knowledge and understanding of the segment
materials and the personal analysis letter reviews the candidate’s examination results
by topic. After reviewing their personal analysis letter, candidates who have failed an
examination and have specific questions regarding their examination performance must
put their request in writing via email to ppa@cpaaustralia.com.au. The email request
for information must include the candidate’s full name, member ID, contact details,
segment name, semester and year, and a clear list of queries that can be answered by the
relevant Technical Consultant. Please note that it is CPA Australia’s policy not to re-mark
examinations or provide access to the examinations.
Merit certificates
Certificates of merit are issued to all candidates who achieve a High Distinction in an
examination. These are distributed by divisional offices (see the ‘Contacts’ list).
The names of the top 10 candidates in each segment are published in the March and
September issues of CPA Australia’s magazine INTHEBLACK. A list is also published of
candidates who have achieved a High Distinction in all segments completed.
CPA Program awards for excellence

Every semester, a number of Excellence Awards are presented to candidates who
undertake the CPA Program and achieve a High Distinction. Details of the awards
presentation will be sent to candidates by their divisional office (see the ‘Contacts’ list).
CPA Australia scholarships

A limited number of scholarships are available to assist with fees for CPA Program
segments.
CPA Australia offers up to five scholarships annually for Aboriginal and/or Torres Strait
Islander People. The scholarship will cover all CPA Program 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 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
segment, or Continuing Professional Development activities to the value of A$500.
CPA Australia offers up to five scholarships annually for refugee migrants. The scholarship
will cover all CPA Program segment fees and the Associate Membership fees for one year.
For more information about awards and scholarships, go to the CPA Australia website
<http://www.cpaaustralia.com.au/awards>.
Tools to help you succeed

CPA Australia recognises the challenges associated with distance learning. The tools
outlined below are designed to assist candidates to succeed. Candidates are advised to
make the most of the opportunities provided by study groups and 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 also provided on
CPA Australia’s learning management system, My Online Learning.
Study groups
A list of candidates (with their personal contact details) who wish to participate in
group discussion will be made available to those candidates who indicate interest on
their enrolment form. Candidates who have expressed an interest can access the listing
through the CPA Australia website from the following date:
n For Semester 2 2009 study groups: 17 August 2009
The CPA Program study groups listing is password protected. Details on how to access
the study groups listing are issued in the ‘Dear candidate’ letter included in each
segment study package.
By indicating ‘Yes’ on their enrolment form, candidates who access the information
on the study groups list agree to use any disclosed information for the sole purpose
of arranging study groups for the CPA Program. CPA Australia will not be liable for the
misuse of private information by study group candidates.
Forum
The CPA Program Discussion Forums are accessed via My Online Learning.
The Discussion Forums allow candidates to post questions and receive answers from
CPA Australia technical staff on technical matters. Candidates are encouraged to post
their questions progressively throughout the semester, to ensure timely responses.
Also accessible via My Online Learning are frequently asked questions. All candidates
should make use of these tools as part of their 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
examination.
Workshops
Voluntary segment workshops are available to candidates who wish to take part in
face‑to-face discussion of specific topics within the segment materials. Information about
voluntary segment workshops can be found on CPA Australia’s website or contact the
CPD team on 1300 85 77 05 for details of workshops in your area and a registration form.
Online workshops will be available again in 2009. In 2008, online workshops

for Reporting and Professional Practice, Corporate Governance and Accountability,
Knowledge Management, Financial Reporting and Disclosure, Taxation and Assurance
Services and Auditing were available. Check My Online Learning regularly for up-to-date
information on these workshops.
The topics covered in the online workshops generally reflect those in which candidates
have experienced difficulties. PDFs of all workshops are also available for download on
My Online Learning.
Study skills to successfully complete the CPA Program

All CPA Program 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.
108 107 113 101 103 104 105 106 109 110 111 112 114
RPP CGA BSL ASA I&R SMA TAX FRM KM PFPS CIFA FR&D IB
High level of
analytical and             
reading skills
Quantitative skills             
Synthesis of
materials             
Heavy reliance
on CPA Australia             
Members’ Handbook
Additional
materials required No Yes1 No Yes1 Yes2 No Yes4 No No Yes3 Yes5 Yes5 Yes6
or recommended
Key:
 Skills emphasised
 Skills not heavily emphasised
1
Corporations Act 2001 (Cwlth) (recommended for Corporate Governance and Accountability
and Assurance Services and Auditing)
2
Corporations Act 2001 (Cwlth) and Bankruptcy Act 1966 (Cwlth) and Regulations and
Rules (prescribed)
3
Australian Master Tax Guide or Australian Tax Handbook (recommended)
Australian Master Financial Planning Guide (recommended)
4
Australian income tax legislation
Australian Master Tax Guide or Australian Tax Handbook (recommended)
5
International Financial Reporting Standards (latest version)
CPA Australia Members’ Handbook may be used as a substitute.
6
Candidates are required to access some of the readings using ProQuest which is available
via the website.
Tips and traps for the examinations

How to approach the examination paper
n Reading time—use this time to familiarise yourself with the examination
instructions, and the structure of the examination paper. Also identify relevant
reference material. Writing, marking and the use of calculators is not permitted.
n 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.
n Watch your time carefully—if the paper contains a Part A and a Part B, it is
recommended that you follow the suggested time allocations for each section.
n Assess each question carefully—attempt the shorter or easier questions quickly to

allow for more time to answer the more challenging questions.
n Attempt every question—marks are not deducted for incorrect answers.
n Read each question carefully and attempt to calculate 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.
n 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 examination to review such questions.
n 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.
n Mark your answers on the multiple-choice answer sheet progressively during the course of
the examination—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.
n 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.
n 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.
n It is dangerous to refer to out-of-date materials—your CPA Australia Members’ Handbook,

legislation and other reference materials should be current editions or the static
version available on the CPA Program page of the website.
CPA status and lifelong learning
Advancing to CPA status

Candidates admitted from 1 July 2007 onwards
All new members admitted from 1 July 2007 onwards must complete the
CPA Program and the Practical Experience Mentor Program (Mentor Program) and
advance to CPA status within six (6) 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 (6) 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 and the Practical Experience Mentor Program
(Mentor Program) and advance to CPA status within eight (8) 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 (8) 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 (5) years
following completion of the CPA Program in which to apply for CPA status,
provided this is within eight (8) years from admission to Associate membership.
Candidates who do not advance within five (5) years of completion may be required
to repeat the CPA Program. Candidates who do not advance within eight (8) years of
admission will be required to relinquish their membership of CPA Australia.
Practical Experience Mentor Program

The focus
In order to advance to CPA status, Associate members must successfully complete the
CPA Program and complete the three-year Practical Experience Mentor Program.
CPA Australia’s objective is to develop highly qualified, employable professionals who

are valued for their skills and knowledge in the field of accounting and/or finance.
The Practical Experience Mentor Program was introduced to ensure that these skills
and knowledge are not only developed, but have been verified by a mentor and can be
effectively applied within the workplace.
The structure
The Mentor Program divides the accounting profession into nine Areas of Work.
You must complete one of the Area of Work options outlined in the Mentor
Program folder. You will be required to submit workplace evidence to your mentor
to demonstrate attainment of the required skill sets in your chosen Areas of Work.
The type of evidence you accumulate will depend on your individual role and the
workplace you operate within.
The role of the mentor is to act as a sounding board, to share knowledge and experience
and to guide the Associate member in collecting appropriate workplace evidence.
Over the minimum three year period of the Mentor Program, you are required to
maintain and retain the Areas of Work Logbook found in your Mentor Program folder.
As you present workplace evidence to your mentor, your mentor will need to sign the
logbook if they are satisfied that the evidence presented shows that you have attained
the required skill sets.
Registration requirements
Whilst not essential, it is strongly recommended that the mentor is either your
immediate supervisor or manager, provided they meet the mentor criteria. If you choose
a mentor outside of your workplace, it may be difficult to show them your workplace
evidence. You need to consider this when selecting a mentor.
Registration for the Mentor Program is applicable to all Associate members:

n who have a current CPA Program commencement date in or after Semester 1 2002
and who had an address in Australia as at that time;
n who have a current CPA Program commencement date in or after Semester 1 2003
and who had an address overseas at that time.
The Mentor Program has been designed to run parallel to the CPA Program; therefore, it
is recommended you register for the Mentor Program as soon as you have enrolled into
the CPA Program. You will also be invited to register for the Mentor Program via email.
For more information on registering for the Mentor Program, please visit our website at
<http://www.cpaaustralia.com.au/mentorprogram>.
Recognition of prior experience

Some Associate members may be eligible to apply for recognition of prior experience
to reduce their time requirements for the Mentor Program. Further information
on recognition of prior experience can be found on our website at
<http://www.cpaaustralia.com.au/mentorprogramexemptions>.
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 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 the successful completion of CPA Program 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 more than 170 specialist Masters and MBA degrees.
A specialist Masters provides technical education to enable students 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 higher degrees that recognise the CPA Program is available
on CPA Australia’s website at <http://www.cpaaustralia.com.au/postgrad>.
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 offers qualified CPAs
an opportunity to enhance their skills and knowledge base, and fulfil this commitment
to CPD.
All CPA Program candidates may claim up to 120 hours’ CPD if they pass a CPA Program
segment examination or a maximum of 20 hours if the segment examination 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 at <http://www.cpaaustralia.com.au/

cpdobligations> 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 CPA 201 Practice Management
distance learning program and the Public Practice Program Residential. To successfully
complete the Public Practice Program you must pass the CPA 201 Practice Management
examination and attend a Residential.
To enrol in CPA 201 Practice Management, you must be a member of CPA Australia
and hold CPA or FCPA status. You must have successfully completed or have a current
enrolment in the CPA 105 Taxation segment of the CPA Program.
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 CPA 201 Practice Management or
CPA 202 Limited Practice Certificate study program and examination.
To enrol in the CPA 202 Limited Practice Certificate distance learning program, you must
be a member of CPA Australia and hold CPA or FCPA status. You must have successfully
completed or have a current enrolment in the CPA 105 Taxation segment of the
CPA Program.
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 CPA 203 International Practice Management. Candidates receive
the CPA 201 Practice Management study guide as well as introductory material on the
requirements to practise as an accountant in these countries. The examination is the
same for candidates enrolled in CPA 201 Practice Management and CPA 203 International
Practice Management.
To enrol in CPA 203 International Practice Management, you must be a member of

CPA Australia and hold CPA or FCPA status. Members who have completed CPA 203
do not receive a CPA Australia Public Practice Certificate and are not entitled to use the
CPA public practice logo.
For further information on the public practice study programs, please visit the
Public Practice Study Programs section of the website.
CPA Program—Candidates commencing in

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 (4) compulsory segments and two (2) elective
segments, chosen from a list of four (4), within six (6) years of commencement.
Candidates can enrol in any segment except for Global Strategy and Leadership as their
first segment enrolment. Candidates will not be able to enrol in Global Strategy and
Leadership until all other compulsory segments have been successfully completed.
Candidates working full-time are strongly advised to enrol in only one segment
per semester.
Structure and changes to 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:
n Ethics and Governance;
n Strategic Management Accounting;
n Financial Reporting;
n Elective;
n Advanced Audit and Assurance; and
n 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:
n Advanced Audit and Assurance;
n Advanced Taxation; and
n Global Strategy and Leadership.
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
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.
Exemptions for elective segments for prior learning are assessed on the basis of
equivalent content and depth.
The list of approved specialist Masters degrees on our website is no longer updated.
Students who start studying a Masters degree included in the current 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 students 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. These students will be granted exemptions for two elective segments for the
CPA Program.
CA Program exemptions
Members of the Institute of Chartered Accountants in Australia who have completed
the CA Program (or PY) can join CPA Australia. You may be eligible for exemptions for
elective segments of the CPA Program and be granted recognition of prior experience for
the Mentor Program.
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 with the admission forms and the CPA Program
enrolment form to the Member Advisory and Information Services team.
Once you are an active CPA Program candidate, you can re-enrol online through the
CPA Australia website. This service allows you to re-enrol when it suits you, any time of
the day or night, and receive instant confirmation of your enrolment.
If you do not wish to re-enrol online you can go to the website and download a
re‑enrolment form which must then be completed and sent with your payment to the
relevant address on the form.
The same regulations apply whether you enrol online or send in a form.

CPA Program and the three-year Practical Experience Mentor Program.

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

n 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
six (6) years of admission to Associate membership.
n Associate members who fail to advance to CPA status within six (6) years of
admission to membership will be required to relinquish membership.
n 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

of the CPA Program and the Mentor Program—and advance to CPA status
within eight (8) years of admission to Associate membership.
n CPA Program candidates will still have six (6) years to complete the
CPA Program provided the CPA Program is completed within the eight (8)
year advancement limit.
n Associate members who fail to advance to CPA status within eight (8) years of
Appeals process (applicable to candidates admitted from 1 July 2007 onwards)

Candidates who experience difficulty completing the CPA Program and/or advancing to
CPA status in the allotted six years can request a review of their circumstances under an
appeals process.
Candidates may apply for a review based on personal hardship or illness. Candidates
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 enrolment regulations—New enrollees from Semester 2 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 a re-enrolment form can be downloaded from the
CPA Australia website.
2 To complete the CPA Program, candidates must pass examinations in:

n Global Strategy and Leadership; and
n two elective segments.
3 Candidates can enrol in any segment, except for Global Strategy and Leadership, as
their first segment enrolment.
4 Initial enrolments require a completed and signed enrolment form to be lodged

with the prescribed fee with CPA Australia by the advertised closing date.
5 If the prescribed fee is not enclosed with the signed enrolment form the enrolment
cannot be accepted. This could mean the enrolment may not be available until the
following semester.
6 Candidates who have successfully completed Financial Reporting and Disclosure

cannot enrol in the segment Financial Reporting.
7 A completed enrolment form must be received by CPA Australia by the close of

business on or before the closing date for enrolment (see Important Dates).
8 Candidates enrolling for the purpose of advancement to CPA status or for

Continuing Professional Development (CPD) purposes will automatically be
enrolled in the examination for that semester. Enrolments for reference purposes
only will not be enrolled in the examination.
9 Non-members are not permitted to enrol in the CPA Program. Enrollees must be of
Associate (ASA) or CPA status.
10 The maximum period for completion of the CPA Program is six (6) years
(12 semesters).
11 Candidates must complete the CPA Program and the Mentor Program within
six (6) years of joining CPA Australia to advance to CPA status.
12 It is recommended that candidates working full time limit enrolment to one

segment per semester. Candidates may enrol in up to three segments per semester.
13 Candidates admitted without undergraduate taxation and/or auditing must

enrol in the Advanced Taxation and the Advanced Audit and Assurance segments as
electives.
14 Changes to segment enrolments will not be accepted after the advertised first
closing date.
15 Candidates are not permitted to cancel their enrolment in the CPA Program within
two (2) semesters of their initial enrolment.
16 Cancellation of segment enrolments or the CPA Program (all segments) will be

accepted, but refunds for enrolments (including late enrolments) will not be issued
after the advertised first closing date.
17 If a candidate fails a segment examination, does not attend a segment examination

or is not granted an examination deferral by CPA Australia, the candidate must
re‑enrol and pay the prescribed fee to continue with that segment.
18 An examination deferral fee will be payable for all deferral applications received
by CPA Australia. See Important Dates for first and second deferral closing dates.
19 Examination deferral is to the next semester only.
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, for example relevant
legislation, is outlined in the introductory chapter of the segment study guide.
Relevant legislation can be obtained from CCH or Butterworths and is not supplied
as part of the study guide course material. Links to relevant legislation may also be
included on My Online Learning.
22 Candidates must have access to the CPA Australia Members’ Handbook. This may be
the five-volume printed, CD-ROM or online versions. If using the disk or online
version, it will be necessary to print the relevant sections for examination purposes.
23 Due to the dynamic nature of the CPA Australia Members’ Handbook the CPA Australia
website contains a link to a version of the Members’ Handbook that is accurate for the
information contained in the segment materials. This is updated accordingly each
semester.
24 All candidates must have access to the internet for the purposes of receiving
updated information throughout the semester and to access course material
for some segments.
25 If members intend to enrol in the CPA Australia Public Practice Program,

the CPA Program 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.
26 Course materials are despatched within four (4) weeks of the first closing date
for enrolment.
27 All candidates are bound by the terms and regulations as detailed on the
application form and in the CPA Program Guide 2009.
28 All closing dates are at midnight Australian Eastern Standard Time or Australian
Eastern Daylight Time.
CPA Program—Candidates commencing

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 (3) compulsory segments
and three (3) elective segments within six (6) years of commencement.
CAPSTONE SEGMENT
Business Strategy and Leadership (BSL)
Corporate Governance and Accountability (CGA)
Elective Elective Elective
FOUNDATION SEGMENT
Reporting and Professional Practice (RPP)
Candidates can enrol in any segment except for Business Strategy and Leadership
(BSL) as their first segment enrolment. It is highly recommended that candidates
enrol in Reporting and Professional Practice (RPP) as part of their first enrolment.
It is recommended that on completion of RPP, candidates should complete their
three elective segments then enrol in Corporate Governance and Accountability (CGA),
then Business Strategy and Leadership (BSL). Candidates will not be able to enrol in
BSL until both RPP and CGA have been successfully completed.
per semester.

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:
n Reporting and Professional Practice;
n Assurance Services and Auditing;
n Elective;
n Elective;
n Corporate Governance and Accountability; and
n Business 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:
n Taxation;
n Elective;
you completed as part of your previous studies and whether you have completed
Masters exemptions
or after, Semester 2 2009 cannot be assured they will gain exemptions from two elective
segments for the CPA Program.
CPA Program.
Members of the Institute of Chartered Accountants in Australia who have completed
the CA Program (or PY) can join CPA Australia. You may be eligible for exemptions for
elective segments of the CPA Program and be granted recognition of prior experience for
the Mentor Program.
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 with the admission forms and the CPA Program
enrolment form to the Member Advisory and Information Services team.
re‑enrolment form which must then be completed and sent with your payment to the
The same regulations apply whether you enrol online or send in a 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

six (6) years of admission to Associate membership.
n Associate members who fail to advance to CPA status within six (6) years of
Associates admitted 1 January 2007 up to and including 30 June 2007

eight (8) years of admission to Associate membership.
n CPA Program candidates will still have six (6) years to complete the CPA Program
provided the CPA Program is completed within the eight (8) year advancement
limit.
Appeals process (applicable to candidates admitted from 1 July 2007 onwards)

Candidates who experience difficulty completing the CPA Program and/or advancing to
CPA status in the allotted six years can request a review of their circumstances under an
appeals process.
Candidates may apply for a review based on personal hardship or illness. Candidates 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 (6) years
from their initial enrolment or within the eight (8) year period from admission in which
Associates are required to advance.
Candidates who experience difficulty completing the CPA Program in the allotted
six (6) years are able to continue their studies under the extension of time rollover
provision provided they complete within the eight (8) year advancement limit.
Under a rollover, a candidate’s 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.

All results recorded prior to the revised commencement date will be cancelled from the
candidate’s 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 Mentor Program requirements for that
year and semester will be applicable to you.
The required period for completion of the CPA Program is six (6) years and, under the
relevant regulations, Associates must complete the CPA Program and other requirements
for advancement within eight (8) years of being admitted to Associate membership.
If the CPA Program has not been completed in this time, the candidate risks being
required to relinquish their 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 Semester 2 2007 with a new deadline
of Semester 2 2012 of Semester 1 2013
Semester 1 2007 Credit—RPP
Fail—ASA
Semester 2 2007 Pass—CGA Semester 2 2007 Pass—CGA
Semester 1 2008 Nil Semester 1 2008 Nil
Semester 2 2008 Pass—ASA Semester 2 2008 Pass—ASA
Semester 2 2009 Credit—Knowledge Semester 2 2009 Credit—Knowledge
Management Management
Semester 1 2011 Deferred—Taxation Semester 1 2011 Deferred—Taxation
Semester 2 2011 Pass—Taxation Semester 2 2011 Pass—Taxation
Semester 2 2012 Fail—BSL Semester 2 2012 Fail—BSL
Semester 1 2013 Enrol in RPP
to replace lost
segment and final
compulsory BSL.
Four years must elapse following a candidate’s CPA Program commencement date before
an extension of time rollover can be granted.

To apply for an extension of time rollover, carefully read the application instructions,
print the ‘Extension of time rollover application form’, complete and send the form to
Member Administration (see the ‘Contacts’ list) only after at least four (4) years have
elapsed following the CPA Program commencement date.
Note: Where a candidate’s academic record shows only Fail, Withdrawn, Deferred
or Did Not Sit results, an extension of time rollover should not be requested.
Such candidates should apply to cancel all record of their enrolment in the
CPA Program. Following cancellation, the CPA Program may be recommenced.
CPA Program enrolment regulations—New enrollees from Semester 2 2007 up to and including
Semester 1 2009

n Reporting and Professional Practice (RPP);
n Corporate Governance and Accountability (CGA);
n Business Strategy and Leadership (BSL); and
n three elective segments.
3 Candidates can enrol in any segment, except for BSL, 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.
6 Candidates who have successfully completed Financial Accounting cannot enrol in

the segment Contemporary Issues in Financial Accounting.

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 for two (2) weeks after
the advertised enrolment first closing date. An additional fee will apply to all
such enrolments.

continuing professional development (CPD) purposes will automatically be
12 The maximum period for completion of the CPA Program is six years (12 semesters).
13 Members joining CPA Australia from 1 July 2007 onwards will have six (6) years
in which to complete the CPA Program, the Mentor Program and advance to
CPA status.
14 Members who joined CPA Australia from 1 January 2007 up to and including
30 June 2007 will have eight (8) years in which to complete the CPA Program,
the Mentor Program and advance to CPA status.
15 It is recommended that candidates working full-time limit enrolment to one (1)

segment per semester. Candidates may enrol in up to three (3) segments per semester.
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.
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.
two (2) 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.

22 An examination deferral fee will be payable for all deferral applications received by
CPA Australia. See ‘Important dates’ for deferral closing dates.
24 Only one (1) examination deferral is allowed per segment enrolment.
discussion and study will be available online approximately two weeks after the
start of each semester.
26 Any additional reference material required for each segment (e.g. relevant
legislation, is outlined in the introductory chapter of the segment study guide).
as part of the study guide course material. Links to relevant legislation are included
on My Online Learning.
the five-volume printed version, disk or online versions. If using the disk or online
28 Due to the dynamic nature of the CPA Australia Members’ Handbook, the CPA Program
page of the CPA Australia website contains a link to a version of the Members’
Handbook that is accurate for the information contained in the segment materials.
This is updated accordingly each semester.
29 All candidates must have access to the Internet for the purposes of receiving
updated information throughout the semester and to access course material such
as readings for some segments.
30 If members intend to enrol in the CPA Australia Public Practice Program, the
CPA Program Taxation segment must be completed as a prerequisite. Alternatively,
the CPA Program Taxation segment can be studied concurrently with the
Public Practice distance learning unit.
31 Course materials are despatched within four (4) weeks of the closing date
for enrolment.
application form and in the CPA Program Guide 2009, which is included with all
segment manuals.
CPA Program—Candidates commencing

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 (3)
compulsory segments and three (3) elective segments chosen from a list of 10, within
five (5) years of commencement.
CAPSTONE SEGMENT
Business Strategy and Leadership (BSL)
Corporate Governance and Accountability (CGA)
Elective Elective Elective
FOUNDATION SEGMENT
Reporting and Professional Practice (RPP)
Candidates can enrol in any segment except for Business Strategy and Leadership
(BSL) as their first segment enrolment. It is highly recommended that candidates
enrol in Reporting and Professional Practice (RPP) as part of their first enrolment.
It is recommended that on completion of RPP, candidates should complete their
three elective segments then enrol in Corporate Governance and Accountability (CGA),
then Business Strategy and Leadership (BSL). Candidates can not enrol in BSL until both
RPP and CGA have been successfully completed.
per semester.

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:
n Elective;
n 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:
n Taxation;
n Elective;
you completed as part of your undergraduate degree and whether you have completed
Note: Students 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 students who have completed an accredited Australian degree.
Masters exemptions
or after, Semester 2 2009 cannot be assured they will gain exemptions from two
elective segments for the CPA Program.
CPA Program.
Members of the 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 (3) exemptions from the
CPA Program depending on the number of technical CA units completed. An exemption
will be given for CPA 108 Reporting and Professional Practice for those candidates
who completed the CA Foundations unit and up to a maximum of two (2) 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 at <http://www.cpaaustralia.com.au/
mentorprogramexemptions>.
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, and send these with admission forms and the CPA Program enrolment form to
Member Administration (see the ‘Contacts’ list).
re-enrolment form which must then be completed and sent with your payment to the
All the same regulations apply whether you enrol online or by sending in a 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:
eight (8) years of admission to Associate membership.
n CPA Program candidates have five (5) years to complete the CPA Program provided
the CPA Program is completed within the eight (8) 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 (5) years
from their initial enrolment or within the eight (8) year period from admission in which
Associates are required to advance.
Candidates who experience difficulty completing the CPA Program in the allotted
five (5) years are able to continue their studies under the extension of time rollover
provision provided they complete within the eight (8) year advancement limit.
Under a rollover, a candidate’s 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.

All results recorded prior to the revised commencement date will be cancelled from the
candidate’s 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 Mentor Program requirements for that
year and semester will be applicable to you.
The required period for completion of the CPA Program is five (5) years and, under the
regulations, Associates must complete the CPA Program and other requirements for
advancement within eight (8) years of being admitted to Associate membership. If the
CPA Program has not been completed in this time, the candidate risks being required to
relinquish their 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 (4) years must elapse following a candidate’s CPA Program commencement date
before an extension of time rollover can be granted.

To apply for an extension of time rollover, carefully read the application instructions,
print the ‘Extension of time rollover application form’ complete and send the form to
Member Administration (see the ‘Contacts’ list) only after at least four (4) years have
elapsed following your CPA Program commencement date.
Note: Where a candidate’s academic record shows only Fail, Withdrawn, Deferred
or Did Not Sit results, an extension of time rollover should not be requested.
Such candidates should apply to cancel all record of their 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

n Reporting and Professional Practice (RPP);
n Corporate Governance and Accountability (CGA);
n Business Strategy and Leadership (BSL); and
n three elective segments.
3 Candidates can enrol in any segment, except for BSL 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.
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.

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 for two weeks after
the advertised enrolment first closing date. An additional fee will apply to all
such enrolments.

continuing professional development (CPD) purposes will automatically be
13 The maximum period for completion of the CPA Program is five (5) years
(10 semesters).
14 Candidates must complete the CPA Program, the Mentor Program and advance to
CPA status within eight years of joining CPA Australia.
15 It is recommended that candidates working full time limit enrolment to one (1)
segment per semester. Candidates may enrol in up to three (3) segments per semester.
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.
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.
two (2) 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.

22 An examination deferral fee will be payable for all deferral applications received by
CPA Australia. See ‘Important dates’ for deferral closing dates.
24 Only one examination deferral is allowed per segment enrolment.
discussion and study will be available online approximately two (2) weeks after
the start of each semester.
26 Any additional reference material required for each segment (e.g. relevant
legislation, is outlined in the introductory chapter of the segment study guide).
as part of the study guide course material. Links to relevant legislation are included
on My Online Learning.
the five-volume printed version, disk or online versions. If using the disk or online
28 Due to the dynamic nature of the CPA Australia Members’ Handbook, the CPA Program
page of the CPA Australia website contains a link to a version of the Members’
Handbook that is accurate for the information contained in the segment materials.
This is updated accordingly each semester.
29 All candidates must have access to the Internet for the purposes of receiving
updated information throughout the semester and to access course material for
some segments.
30 If members intend to enrol in the CPA Australia Public Practice Program,

the CPA Program Taxation segment must be completed as a prerequisite.
Alternatively, the CPA Program Taxation segment can be studied concurrently
with the Public Practice distance learning unit.
31 Course materials are despatched within four (4) weeks of the closing date
for enrolment.
application form and in the CPA Program Guide 2009, which is included with all
segment manuals.
Application forms
Application form instructions

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 form in error, it may not be possible to alter
your request.
3 Applications to cancel a segment, change examination venues or defer your segment

examination can all be completed online. Go to <http://www.cpaaustralia.com.au>
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 Print the form required, fill it in and fax it. 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.)
5 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.
6 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.
7 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 examination location will be acknowledged
within the official Examination 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.
8 Privacy statement:
CPA Australia is committed to protecting the privacy and security of the personal
information provided by you to us.
The personal information you provide us with will be used by CPA Australia to:
n enrol you in the CPA Program;
n administer the CPA Program;
n customise future service offerings to CPA Program candidates and members;
n arrange Study Group contact if requested.
Failure to complete the appropriate form may delay or render us unable to process
your application.
CPA Australia may disclose the personal information that you provide to us within
the relevant form to:
n Deakin University;
n external service providers to whom we have contracted out functions, such
as printers and mailing houses, but only for the purposes of processing your
application or providing the services we have contracted out.
Your personal information may be transferred or stored outside the country where
the information was collected for the purposes stated above.
You have the right to access any personal information that CPA Australia holds
about you, subject to exceptions in any applicable privacy legislation. You may also
request the correction of information that is inaccurate. Access and/or correction
requests can be made at your local CPA Australia office or via the CPA Australia
website ‘Manage your CPA Program’ service at <http://www.cpaaustralia.com.au>.
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 CPA Australia’s Privacy Policy, visit our website at
Extension of time rollover

application form
Please print and complete in block letters
Personal details:
Membership number:
Family name:
Ms/Miss/Mrs/Mr
Given names:
Business name
(if applicable):
Mailing address:

(W) (W)
Daytime contact numbers: Phone: ( ) ______________________ Fax: (H) _ ______________________ (H)
Email address:
The above address is my:
Private address Business address This is a change of address: YES/NO
New CPA Program commencement date: _ ___________________ (Semester/Year)
New completion deadline: _ ___________________ (Semester/Year)
I have read the ‘Extension of time rollover’ information, the CPA Australia Privacy Policy and
the ‘Application instructions’ and request an extension of time rollover in order to complete
the CPA Program. (Note: No explanation or supporting documentation is required.)
Signature:____________________________________________ Date: __________________________________

Fax to: Australia: 1300 78 76 73 Outside Australia: +61 3 8610 2043

(Please retain fax transmission report as proof of transmission.)
or
Send to: Member Administration
CPA Australia, GPO Box 2820, Melbourne, Vic. 3001, Australia.
OFFICE USE ONLY

Processed by:.................................................................................................................................................................................
Date processed:. ..........................................................................................................................................................................
Cancellation of CPA Program

enrolment application form
Please Print and complete in block letters
Personal details:
Membership number:
Family name:
Ms/Miss/Mrs/Mr
Given names:
Business name
(if applicable):
Mailing address:

(W) (W)
Email address:
I have read the ‘Cancellation of CPA Program enrolment’ information, the CPA Australia Privacy
Policy and the ‘Application instructions’ and request that all record of my previous and/or current
enrolment in the CPA Program be cancelled. (Note: No explanation or supporting documentation
is required.)
Signature:____________________________________________ Date:_____________________________

or
OFFICE USE ONLY

Processed by:.................................................................................................................................................................................
Date processed:. ..........................................................................................................................................................................

application form
Closing date: Semester 2—4 November 2009
Personal details:
Membership number:
Family name:
Ms/Miss/Mrs/Mr
Given names:
Business name
(if applicable):
Mailing address:

(W) (W)
Email address:

Enter

segment(s)

I have read the ‘Cancellation of segment enrolment’ and ‘Refund or credit of enrolment fee
upon cancellation’ information, the CPA Australia Privacy Policy and the ‘Application instructions’
and request that my enrolment in the above segment(s) be cancelled. (Note: No explanation or
supporting documentation is required.)
Signature:____________________________________________ Date: __________________________________

or
OFFICE USE ONLY

Processed by:.................................................................................................................................................................................
Date processed:. ..........................................................................................................................................................................
First closing date

examination deferral application form
Closing date: Semester 2—28 August 2009
Personal details:
Membership number:
Family name:
Ms/Miss/Mrs/Mr
Given names:
Business name
(if applicable):
Mailing address:

(W) (W)
Email address:
The above address is my: Private address Business address This is a change of address: YES/NO
Tick segment box
Assurance Services & Auditing Corporate Governance & Accountability Contemporary Issues in Financial Accounting
Insolvency & Reconstruction Reporting and Professional Practice Financial Reporting and Disclosure
Strategic Management Accounting Knowledge Management Business Strategy and Leadership
Taxation Personal Financial Planning & Superannuation International Business
Financial Risk Management
Payment of $____________ (A$110.00 per examination deferral) is as follows:
Cheque (please attach)
Visa MasterCard American Express Diners Club CVV Code*

Card no.
Expiry date / Credit card name (if different to applicant):_________________________________

Cardholder’s signature: ____________________________________________________________________________________
* What is a CVV code? CVV stands for Credit Card Validation (or Verification) Value. The CVV 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.
I have read the ‘Examination deferral’ information, the CPA Australia Privacy Policy and
the ‘Application instructions’ and request an examination deferral from the above segment
examination(s). (Note: No explanation or supporting documentation is required.)
Signature:____________________________________________ Date: __________________________________

or
CPA Australia, GPO Box 2820, Melbourne, Vic. 3001, AUSTRALIA
Second closing date

examination deferral application form
Personal details:
Membership number:
Family name:
Ms/Miss/Mrs/Mr
Given names:
Business name
(if applicable):
Mailing address:

(W) (W)
Email address:
Tick segment box
Assurance Services & Auditing Corporate Governance & Accountability Contemporary Issues in Financial Accounting
Insolvency & Reconstruction Reporting and Professional Practice Financial Reporting and Disclosure
Strategic Management Accounting Knowledge Management Business Strategy and Leadership
Taxation Personal Financial Planning & Superannuation International Business
Financial Risk Management
Payment of $____________ (A$245.00 per examination deferral) is as follows:
Cheque (please attach)
Visa MasterCard American Express Diners Club CVV Code*

Card no.
Expiry date / Credit card name (if different to applicant):_________________________________

Cardholder’s signature: ____________________________________________________________________________________
* What is a CVV code? CVV stands for Credit Card Validation (or Verification) Value. The CVV 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.
I have read the ‘Examination deferral’ information, the CPA Australia Privacy Policy and
the ‘Application instructions’ and request an examination deferral from the above segment
examination(s). (Note: No explanation or supporting documentation is required.)
Signature:____________________________________________ Date: __________________________________

or
CPA Australia, GPO Box 2820, Melbourne, Vic. 3001, AUSTRALIA
Change to examination location

application form
Closing date for changes to standard examination location: Semester 2—2 October 2009
Closing date for changes to REMO (other Australia) and OSEA (other overseas) examination location: Semester 2—25 September 2009
Personal details:
Membership number:
Family name:
Ms/Miss/Mrs/Mr
Given names:
Business name
(if applicable):
Mailing address:

(W) (W)
Email address:
Enter

segment(s)

My old examination location is* n n n n –––––––––––––––––––––––––––––––––––––––

(Location name)
My new preferred examination location is* n n n n ––––––––––––––––––––––––––––––

(Location name)
(* See examination locations and codes.)
I have read the ‘Changing an examination location’ information, the CPA Australia Privacy Policy
and ‘Application instructions’ and request that my examination location for the above segment
examination(s) be amended. (Note: No explanation or supporting documentation is required.)
Signature:____________________________________________ Date: __________________________________
Fax/send this application per ‘Changing an examination location’ instructions.
OFFICE USE ONLY

Processed by:.................................................................................................................................................................................
Date processed:. ..........................................................................................................................................................................
Special consideration for examinations

application form
SUBMIT ONLY IF YOU INTEND TO OR HAVE ATTENDED SEGMENT EXAMINATION
SUPPORTING DOCUMENTATION MUST BE ATTACHED TO THIS FORM—SEE NEXT PAGE FOR

FORM TO BE COMPLETED BY A MEDICAL PRACTITIONER/HEALTH CARE PROVIDER WHERE APPLICABLE
Personal details:
Membership number:
Family name:
Ms/Miss/Mrs/Mr
Given names:
Business name
(if applicable):
Mailing address:

(W) (W)
Email address:

Enter
segment(s)

Explain the reason for your application, detailing the impact on your studies and/or
examination performance.

Have you attached your supporting documentation? How many pages are attached? __________
I have read the ‘Special consideration for examinations’ information, the CPA Australia Privacy Policy and
the ‘Application instructions’ and request special consideration for the above segment examination(s).
Signature:____________________________________________ Date: __________________________________
Fax to: Australia: 1300 78 76 73 Outside Australia: +61 8610 2043

or
OFFICE USE ONLY

Processed by:.................................................................................................................................................................................
Date processed:. ..........................................................................................................................................................................
Medical certificate to support special

consideration for examinations
application form
Purpose of this document:

This document must be used by candidates when applying for special consideration for examinations
on medical grounds.
Special consideration may be granted to candidates who are legitimately disadvantaged in their
examination 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.
Personal details:
Membership number:
Candidate name:
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:
To:
Degree to which this candidate’s performance Indicate how your assessment of the
was/will be affected (please tick): candidate’s condition was obtained:
Mildly Information provided by candidate
Moderately Examination of candidate
Severely
Practitioner/provider’s name:
Provider’s stamp:
Provider number:
Address:
Signature:
Date:
Hong Kong Ordinance: Hong Kong Non-local Higher and Professional

Education (Regulation) Ordinance CPA Australia CPA Program
Registration No. 310005. It is a matter of discretion for individual
employers to recognise any qualification to which this course may lead.

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How to use this Guide

CPA Program privacy statement

Foundation exams or through an accredited or recognised higher-education degree program.

CPA Program—Candidates Application forms 58

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

■ Delivery of segment study materials Business Services Group

All other CPA Program or Mentor Australia

For all other enquiries regarding the Email: mentor@cpaaustralia.com.au

Fax/mail enrolment forms and Member Administration

For queries regarding My Online MAIS: Member Advisory Team

For technical content queries, candidates should review

■ CPA segment CD-ROM installation Program Support Line

Addresses for CPA Australia divisional offices, branches and representatives

Papua New Guinea

CPA Program: Introduction

Distance learning and independent study

Each segment offered is the equivalent of a one-semester postgraduate unit of study.

Content and materials

Formal assessment for each segment is by three-hour ‘open-book’ examination.

Examinations for the three compulsory segments—Reporting and Professional Practice,

Candidates should attempt all written response and/or multiple-choice examination

CPA Program candidates are encouraged to visit CPA Australia’s website to

The role of DeakinPrime in the CPA Program

Enrolling in the CPA Program

Enrolment regulations are detailed in the following relevant sections.

Enrolment procedure and dates

It is not necessary to enrol in a segment every semester of the enrolment period,

New enrollee enrolment forms and combined admission/enrolment forms for

Re-enrolment is your responsibility. Re-enrolment forms are not sent automatically

Those wishing to purchase segment materials for reference purposes can do so at

Enrolments will be accepted (subject to an additional fee) after the advertised

Information regarding reimbursement of the segment enrolment fee following

If a candidate fails a segment examination, cancels a segment enrolment or does

Changing enrolment to an alternative segment

Delivery of segment study materials

If segment study materials are not received by the following dates:

If confirmation of enrolment has been received, candidates in Australia should enquire

Replacement study materials can be provided if a package is not received within a

Missing components and replacement materials

Cancellation of segment enrolment

To cancel a current segment enrolment, carefully read the application instructions,

Refund or credit of enrolment fee upon cancellation

No refund or credit of the enrolment fee can be provided if an application to cancel a

Please note that all official communication regarding examination information,

Candidates who receive written confirmation of an examination deferral or cancellation

Changing an examination location

Alternative examination arrangements

n Remote area location

n Debilitating medical condition

The elective segment examinations consist of objective questions, using multiple-

Past examination papers

Attending the examinations

n Required and reference items

n Food and drink

n Health and safety

n Entrance to and departure from the examination room

n Conclusion of the examination

n Breach of examination regulations

n Special consideration for a disadvantage experienced during the semester or

n Inability to attend an examination