涓叕璐㈢粡

==CPA Australia鑰冭瘯==

鏈笓棰樺唴瀹规潵婧愶細婢虫床浼氳甯堝叕浼?/p>

璧勬枡璇勪及

鎶ュ悕缂磋垂

涓嬭浇璧勬枡

棰勭害鑰冭瘯

鍙傚姞鑰冭瘯

鎵撳嵃鎴愮哗

鍒囨崲鑰冭瘯

浠€涔堟槸婢虫床CPA锛?/h2>

婢虫床娉ㄥ唽浼氳甯堟寚鍏锋湁鐗瑰畾璧勬牸鐨勮储鍔°€佷細璁″拰鍟嗕笟涓撲笟浜哄+銆傛垚涓烘境娲叉敞鍐屼細璁″笀浠h〃鍏峰寰堥珮鐨勪笓涓氱礌璐紝鎰忓懗鐫€鎷ユ湁杈冩繁銆佽緝骞垮拰楂樿川鐨勪細璁$煡璇嗐€?/P>

婢虫床CPA

CPA Australia is one of the world's largest accounting bodies with a global membership of more than 164,695 members (as at 31 December 2018) working in 150 countries and regions around the world.

Our core services to members include education, training, technical support and advocacy. Employees and members work together with local and international bodies to represent the views and concerns of the profession to governments, regulators, industries, academia and the general public.

A Certified Practising Accountant (CPA) is a finance, accounting and business professional with a specific qualification. Being a CPA is a mark of high professional competence. It indicates a soundness in depth, breadth and quality of accountancy knowledge.

CPAs are widely regarded by employers and members. It provides members with an internationally recognised qualification as well as the opportunity to complete specialist training and continuing professional development (CPD). To use the CPA designation, a member must:

complete a degree or a postgraduate award recognised by CPA Australia

complete the CPA Program, including three years of professional experience in finance, accounting or business

undertake CPD activities each year

comply to a strict code of conduct set by CPA Australia.

To offer public accounting services, CPAs must also complete CPA Australia's Public Practice Program and hold a public practice certificate in accordance with the CPA Australia's By-Laws.

CPA Australia宸ヤ細

婢虫床浼氳甯堝叕浼氭槸鍏ㄧ悆棰嗗厛鐨勪笓涓氫細璁″洟浣撲箣涓€銆?886骞存垚绔嬭嚦浠婏紝鍏細宸茬粡鏈?30澶氬勾鐨勬偁涔呭巻鍙诧紝鍦?25涓浗瀹跺拰鍦板尯鎷ユ湁瓒呰繃160,000鍚嶄細鍛橈紝鍏朵腑瓒呰繃25,000鍚嶄細鍛樻媴浠婚珮绾х鐞嗚亴浣嶏紝浜庢境娲插悇澶у煄甯傘€佹柊瑗垮叞銆佽嫳鍥藉強澶氫釜浜氭床涓昏鍩庡競鍖呮嫭鏂板姞鍧°€侀娓叡璁炬湁19涓姙浜嬪銆傚叕浼氭槸鍥介檯浼氳甯堣仈鍚堜細(IFAC)鐨勬垚鍛樼粍缁囷紝浜︽槸婢虫床鏀垮簻鎺堟潈瀹℃牳浼氳甯堢Щ姘戞境娲茬敵璇风殑涓撲笟鍥綋涔嬩竴銆傚骞存潵鍏細涓€鐩磋嚧鍔涗簬涓哄叏鐞冧細鍛樻彁渚涙渶浼樿川鐨勬湇鍔★紝浼氬憳鐨勪繚鏈夌巼楂樿揪98%銆?/P>

婢虫床CPA

婢虫床浼氳甯堝叕浼氬湪浜氭床宸叉湁60澶氬勾鍘嗗彶锛屽叕浼氫簬1990骞村湪棣欐腐姝e紡鎴愮珛鍔炰簨澶勶紝鍏跺悗鍐嶄簬鍖椾含銆佷笂娴枫€佸箍宸炲垎鍒紑璁?鍔炰簨澶勶紝杩涗竴姝ュ姞寮轰笌涓浗浼氳鐣岀殑浜ゆ祦涓庡悎浣滐紝鍔╁姏涓浗浼氳琛屼笟鐨勫浗闄呭寲鍙戝睍銆傜洰鍓嶏紝鎴戜滑鍦ㄥぇ涓崕鍖虹殑浼氬憳浜烘暟宸茶秴杩?8,000鍚嶃€備細鍛橀櫎浜嗘湇鍔′簬浼氳甯堜簨鍔℃墍銆侀摱琛岀瓑閲戣瀺鏈烘瀯銆佽法鍥戒紒涓氫箣澶栵紝杩樺湪涓煶娌广€佷腑鐭冲寲銆佺鍗庨泦鍥€佷腑鍥界數鍔涘缓璁鹃泦鍥㈢瓑澶у瀷鍥芥湁浼佷笟锛屼互鍙婂璁$讲銆佽储鏀块儴銆佸姹囩鐞嗗眬绛夋斂搴滄満鏋勪腑浠昏亴銆?/P>

CPA Australia鍦ㄤ腑鍥?/h2>

1955骞达紝鍦ㄩ娓紑灞曚細鍛樻椿鍔?/P>

2002骞达紝鍦ㄥ寳浜垚绔嬪姙浜嬪

2004骞达紝涓庝腑鍥芥敞鍐屼細璁″笀鍗忎細绛剧讲鍚堜綔澶囧繕褰曪紝涓や細鑷村姏浜庡弸濂藉悎浣滐紝鍏卞悓鎺ㄨ繘浼氳琛屼笟鐨勭箒鑽e彂灞?/P>

2006骞达紝鍦ㄤ笂娴锋垚绔嬪姙浜嬪

2007骞达紝涓庝腑鍥芥敞鍐屼細璁″笀鍗忎細鍚堜綔锛岄拡瀵硅储鏀块儴浼氳琛屼笟棰嗗啗浜烘墠寮€灞曗€滄境娲叉敞鍐屼細璁″笀鍥介檯鍩硅椤圭洰鈥濓紝鏈夎繎30%鐨勯鍐涗汉鎵嶉€氳繃杩欎竴椤圭洰鑾峰緱浜嗘境娲叉敞鍐屼細璁″笀璧勮川

2012骞达紝鍦ㄥ箍宸炴垚绔嬪姙浜嬪

2016骞达紝鍏ㄥ浗棣栦釜鍏ㄦ棩鍒朵細璁′笓涓氱澹?婢虫床娉ㄥ唽浼氳甯堟柟鍚?椤圭洰鍦ㄤ笢鍖楄储缁忓ぇ瀛︽嫑鐢?/P>

2017骞达紝涓庡寳浜浗瀹朵細璁″闄€佷笂娴峰浗瀹朵細璁″闄€佸帵闂ㄥ浗瀹朵細璁″闄㈢缃插悎浣滃蹇樺綍锛岃崳鑾疯儗鏅浗瀹朵細璁″闄⑩€滀紒涓氳储鍔¤础鐚湇鍔$爺绌朵腑蹇冣€濆澹悎浣滃洟浣撹祫鏍?/P>

2018骞达紝澶т腑鍗庡湴鍖虹殑浼氬憳浜烘暟瓒呰繃18000鍚?/P>

婢虫床CPA

涓庝腑鍥?瀹跺浗瀹朵細璁″闄㈡槸鎴樼暐鍚堜綔浼欎即

鏃╁湪80骞翠唬锛屾境娲蹭細璁″笀鍏細涓庤储鏀块儴銆佷腑鍥芥敞鍐屼細璁″笀鍗忎細鍏堝悗寤虹珛浜嗗弸濂姐€佹繁鍏ョ殑鍚堜綔鍏崇郴锛屼负涓浗浼氳琛屼笟鍏ㄩ潰璐交鈥滆蛋鍑哄幓鈥濇垬鐣ュ仛鍑轰簡绉瀬鐨勮础鐚€?007骞磋捣锛屽叕浼氫笌涓浗娉ㄥ唽浼氳甯堝崗浼氬悎浣滃紑灞曗€滄境娲叉敞鍐屼細璁″笀鍥介檯鍩硅椤圭洰鈥? International Partnership Program)锛屼负涓浗浼氳琛屼笟鍩瑰吇鍏锋湁鍥介檯鍖栬閲庯紝棰嗗鎵嶈兘鍜屼笓涓氭妧鑳界殑鏉板嚭浜烘墠銆傛埅鑷?010骞村簳锛屽湪璐㈡斂閮ㄤ細璁¤涓氶鍐涗汉鎵嶄腑锛屽凡鏈夎繎30% 閫氳繃鍙傚姞杩欎竴椤圭洰鑾峰緱浜嗘境娲叉敞鍐屼細璁″笀璧勮川銆?/P>

鏈夎秴杩?0涓煡鍚嶉珮鏍¤绋嬭璇?/h2>

婢虫床浼氳甯堝叕浼氳繕涓庝腑鍥芥暀鑲茶涓氫繚鎸佺潃骞挎硾鐨勫悎浣滐紝涓轰腑鍥戒細璁℃暀鑲蹭簨涓氱殑鍥介檯鍖栬繘绋嬫彁渚涗簡寮鸿€屾湁鍔涚殑鏀寔銆傛埅鑷崇洰鍓嶏紝鍏ㄥ浗鏈夎秴杩?50鎵€鐭ュ悕楂樻牎杩?00涓細璁$浉鍏充笓涓氶€氳繃鍏細鐨勮绋嬭璇侊紝鍖呮嫭娓呭崕澶у銆佷腑鍥戒汉姘戝ぇ瀛︺€佸澶栫粡娴庤锤鏄撳ぇ瀛︺€佷腑澶储缁忓ぇ瀛︺€佷笢鍖楄储缁忓ぇ瀛︺€佷笂娴疯储缁忓ぇ瀛︺€佷笂娴蜂氦閫氬ぇ瀛︺€佷腑鍗楄储缁忔斂娉曞ぇ瀛︺€佸帵闂ㄥぇ瀛︺€佷腑灞卞ぇ瀛︾瓑銆?016骞达紝涓滃寳璐㈢粡澶у鐜囧厛灏嗘境娲叉敞鍐屼細璁″笀璇剧▼鏁翠綋宓屽叆璇ユ牎鐨勫叏鏃ュ埗涓撲笟浼氳纭曞+璇剧▼(MPAcc鑱斿悎纭曞+瀛︿綅)锛屽鐢熷皢鍦ㄧ爺绌剁敓闃舵瀛︿範婢虫床娉ㄥ唽浼氳甯堣绋嬨€傛澶栵紝涓浗浜烘皯澶у銆佸帵闂ㄥぇ瀛︺€佷腑鍗楄储缁忔斂娉曞ぇ瀛︺€佸ぉ娲ヨ储缁忓ぇ瀛︾瓑10鎵€楂樻牎涔熶笌鍏細寮€灞曚簡閮ㄥ垎璇剧▼宓屽叆鍚堜綔銆?/P>

CPA Australia鍏ヤ細鏉′欢

璇锋彁浜ゅ叆浼氱敵璇锋帴鍙楄瘎浼帮紝浠ヤ究鎴戜滑纭畾鎮ㄦ槸鍚﹀叿澶囧叆浼氳祫鏍笺€傝鎴愪负婢虫床娉ㄥ唽浼氳甯?CPA)锛岀敵璇蜂汉蹇呴』婊¤冻浠ヤ笅瑕佹眰锛?/P>

婢虫床CPA

锛堜竴锛変慨瀹屾境娲叉敞鍐屼細璁″笀璇剧▼鍚勯棬绉戠洰

锛堜簩锛夋嫢鏈変笌婢冲ぇ鍒╀簹瀛﹀+鍙婁互涓婂悓绛夋按骞崇殑瀛︿綅

锛堜笁锛夋弧瓒冲熀纭€璇剧▼鑰冭瘯瑕佹眰

锛堝洓锛夋弧瓒冲疄闄呭伐浣滅粡楠岃姹?鈥?鍏蜂綋鍖呮嫭婊¤冻涓撲笟鎶€鑳姐€佷釜浜烘晥鑳姐€佸晢鍔℃妧鑳藉拰棰嗗鎵嶈兘瑕佹眰鐨?6涓湀鐩稿叧宸ヤ綔缁忛獙

CPA Australia浼樺娍

CPA Australia is one of the world's largest accounting bodies with a global membership of more than 164,695 members (as at 31 December 2018) working in 150 countries and regions around the world.

婢虫床CPA

骞垮彈鍏ㄧ悆闆囦富璁ゅ彲

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鍏ㄧ悆缃戠粶鍔╂帹涓汉浜嬩笟璧板悜涓栫晫

婢虫床娉ㄥ唽浼氳甯堣祫璐ㄥ崗鍔╀細鍛樺湪涓栫晫鍚勫湴鍙戝睍浜嬩笟锛屽寘鎷娓€佹柊鍔犲潯銆佹倝灏笺€佸ⅷ灏旀湰銆佷鸡鏁︺€佺航绾︾瓑涓昏缁忔祹涓績銆傛境娲蹭細璁″笀鍏細涓庡叏鐞冨瀹朵細璁″笀涓撲笟鍥綋寤虹珛鎴樼暐浼欎即鑱旂洘锛屼娇浼氬憳鎴愪负涓撲笟浼氳甯堝叏鐞冪綉缁滅殑鎴愬憳銆?/P>

鎻愬崌涓撲笟鎶€鑳藉拰鎴樼暐浼樺娍

婢虫床娉ㄥ唽浼氳甯堣绋嬫槸鐢卞叏鐞冨鏈笓瀹朵笌鍟嗕笟绮捐嫳璁捐锛屼互纭繚璇剧▼鐨勬椂鏁堟€у拰鍥介檯鐩稿叧鎬э紝鍏惰川閲忕鐞嗕綋绯讳弗鏍肩鍚圛SO9001鏍囧噯銆傝绋嬩笉浠呭叧娉ㄤ細璁″笀鐨勪笓涓氭妧鑳斤紝鏇存敞閲嶅晢涓氬垽鏂拰妗堜緥鐮旂┒锛岀湡姝e煿鍏诲叿鏈夊浗闄呰閲庣殑鍟嗕笟棰嗚銆?/P>

鐏垫椿鐨勮绋嬪涔犳ā寮?/h2>

婢虫床娉ㄥ唽浼氳甯堣绋嬩负鍏ㄨ嫳鏂囧紑鍗疯€冭瘯锛岄噰鍙栬繙绋嬪涔犳ā寮忥紝閫傚悎鍦ㄨ亴浜哄+骞宠 瀛︿範鍜屽伐浣滄椂闂淬€傞櫎鏁欐潗澶栵紝鎵€鏈夊弬鍔犺€冭瘯鐨勪細鍛樺潎鍙€氳繃鍏嶈垂鐨勫湪绾垮涔犲伐鍏峰畬鎴愯绋嬪涔犮€傜洰鍓嶏紝鎴戜滑鍦ㄥ叏鐞冭鏈?00澶氫釜鑰冪偣锛屽寘鎷腑鍥藉悇澶у煄甯?銆?/P>

涓栫晫绾х殑浼氬憳鏈嶅姟

婢虫床浼氳甯堝叕浼氱殑浼氬憳浜湁鍏ㄧ悆浼氬憳缃戠粶锛屽彲閫氳繃澶氱鏂瑰紡鎸佺画浜湁鍏細鎻愪緵鐨勫悇绫讳笓涓氬煿璁拰鑱屼笟鍙戝睍鏀寔锛屼害鍙弬鍔犲叕浼氬畾鏈熶妇鍔炵殑鍚勭被浼氬憳娲诲姩锛屽鐮旇浼氥€佸ぇ鍨嬭鍧涘強绀句氦娲诲姩绛夈€?/P>

CPA Australia璁ゅ彲搴?/h2>

1.楂樻牎瀵笴PA Australia浜烘墠鐨勫煿鍏?/h2>

婢虫床浼氳甯堝叕浼氫笌涓浗鏁欒偛琛屼笟淇濇寔鐫€骞挎硾鐨勫悎浣滐紝涓轰腑鍥戒細璁℃暀鑲蹭簨涓氱殑鍥介檯鍖栬繘绋嬫彁渚涗簡寮鸿€屾湁鍔涚殑鏀寔銆傛埅鑷崇洰鍓嶏紝鍏ㄥ浗鏈夎秴杩?50鎵€鐭ュ悕楂樻牎杩?00涓細璁$浉鍏充笓涓氶€氳繃鍏細鐨勮绋嬭璇侊紝鍖呮嫭娓呭崕澶у銆佷腑鍥戒汉姘戝ぇ瀛︺€佸澶栫粡娴庤锤鏄撳ぇ瀛︺€佷腑澶储缁忓ぇ瀛︺€佷笢鍖楄储缁忓ぇ瀛︺€佷笂娴疯储缁忓ぇ瀛︺€佷笂娴蜂氦閫氬ぇ瀛︺€佷腑鍗楄储缁忔斂娉曞ぇ瀛︺€佸帵闂ㄥぇ瀛︺€佷腑灞卞ぇ瀛︾瓑銆?016骞达紝涓滃寳璐㈢粡澶у鐜囧厛灏嗘境娲叉敞鍐屼細璁″笀璇剧▼鏁翠綋宓屽叆璇ユ牎鐨勫叏鏃ュ埗涓撲笟浼氳纭曞+璇剧▼(MPAcc鑱斿悎纭曞+瀛︿綅)锛屽鐢熷皢鍦ㄧ爺绌剁敓闃舵瀛︿範婢虫床娉ㄥ唽浼氳甯堣绋嬨€傛澶栵紝涓浗浜烘皯澶у銆佸帵闂ㄥぇ瀛︺€佷腑鍗楄储缁忔斂娉曞ぇ瀛︺€佸ぉ娲ヨ储缁忓ぇ瀛︾瓑10鎵€楂樻牎涔熶笌鍏細寮€灞曚簡閮ㄥ垎璇剧▼宓屽叆鍚堜綔銆?/P>

婢虫床CPA

2.鏉ヨ嚜琛屼笟鐨勮鍙?/h2>

婢虫床娉ㄥ唽浼氳甯堢殑鍟嗕笟棰嗗鍔涙敹鍒颁簡瓒呰繃400瀹跺叏鐞冮泧涓荤殑璁ゅ彲锛屽湪125涓浗瀹跺拰鍦板尯鎷ユ湁瓒呰繃160,000鍚嶄細鍛橈紝鍏朵腑瓒呰繃25,000鍚嶄細鍛樻媴浠婚珮绾х鐞嗚亴浣嶏紝浜庢境娲插悇澶у煄甯傘€佹柊瑗垮叞銆佽嫳鍥藉強澶氫釜浜氭床涓昏鍩庡競鍖呮嫭鏂板姞鍧°€侀娓叡璁炬湁19涓姙浜嬪銆傜洰鍓嶏紝鎴戜滑鍦ㄥぇ涓崕鍖虹殑浼氬憳浜烘暟宸茶秴杩?8,000鍚嶃€備細鍛橀櫎浜嗘湇鍔′簬浼氳甯堜簨鍔℃墍銆侀摱琛岀瓑閲戣瀺鏈烘瀯銆佽法鍥戒紒涓氫箣澶栵紝杩樺湪涓煶娌广€佷腑鐭冲寲銆佺鍗庨泦鍥€佷腑鍥界數鍔涘缓璁鹃泦鍥㈢瓑澶у瀷鍥芥湁浼佷笟锛屼互鍙婂璁$讲銆佽储鏀块儴銆佸姹囩鐞嗗眬绛夋斂搴滄満鏋勪腑浠昏亴銆?/P>

CPA Australia灏变笟鏂瑰悜

浼氳宀椾綅瀛樺湪浜庡悇涓笟鍔$幆鑺傦紝鎵€鍚鑹茶寖鍥村箍娉涳細浠庤柂閰敮浠樹富绠″埌棣栧腑鎵ц瀹樻垨钁d簨浼氫富甯€傚緢澶氭境娲叉敞鍐屼細璁″笀閮芥槸浼佷笟鐨勯瀵艰€呫€備粬浠湪鍚勭鏈烘瀯鍐呬换鑱岋紝鍏朵腑鍖呮嫭灏忓瀷浼佷笟銆佸ぇ鍨嬩紒涓氥€佽法鍥芥姇璧勫叕鍙弄€佹斂搴滃拰绉佷汉鎵т笟鏈烘瀯銆?/P>

婢虫床CPA

浣滀负涓€鍚嶆境娲叉敞鍐屼細璁″笀锛屾偍闇€瑕佸叿澶囧垎鏋愬拰瑙i噴璐㈠姟鍜岄潪璐㈠姟淇℃伅鐨勮兘鍔涳紝浠庤€屼负浼佷笟鐨勫畾浣嶅拰鐩爣鎻愪緵寤鸿銆傛偍灏嗗緱鍒拌鍙紝鎴愪负鍊煎緱淇¤禆鐨勯【闂€?/P>

浠ヤ笅鏄境娲叉敞鍐屼細璁″笀鍙互浠昏亴鐨勪竴浜涘矖浣嶏細

棣栧腑璐㈠姟瀹?/h2>

璐熻矗涓烘満鏋勪繚鎸佸仴搴风殑璐㈠姟鐘跺喌锛屽寘鎷暟鎹垎鏋愩€佹姤鍛婂埗瀹氬拰鎴樼暐瑙勫垝绛夊叿浣撳伐浣溿€傞甯储鍔″畼浠繕蹇呴』涓烘帹鍔ㄤ紒涓氳揪鎴愮洰鏍囧缓绔嬫渶浣抽€斿緞銆傚鏋滄偍甯屾湜涓€鍒囧敖鍦ㄦ帉鎻★紝杩欎釜瑙掕壊鍙兘閫傚悎鎮ㄣ€?/P>

娉曞姟浼氳甯?/h2>

閲戣瀺涓栫晫鐨勪睛鎺€備粬浠礋璐h窡韪拰鍒嗘瀽鏁版嵁鏉ュ鎵句涪澶辫祫閲戙€佽拷鏌ヨ繚娉曠粡钀ユ椿鍔紝鍙婅瘑鍒璇堣涓恒€傝繖鏄竴涓叿鏈夋寫鎴樻€у拰浠や汉鍏村鐨勯鍩燂紝鍙互浣挎偍鎺ヨЕ鍒板悇绫讳笟鍔°€?/P>

浼氳椋庨櫓鍒嗘瀽甯?/h2>

璐熻矗璇嗗埆鍚勭被鎴樼暐椋庨櫓鍜岃繍钀ラ闄╋紝杩橀渶瑕佹彁渚涘繀瑕佺殑瑙e喅鏂规锛屼互甯姪浼佷笟搴斿涓婅堪椋庨櫓銆傛偍闇€瑕佸叿澶囧嚭鑹茬殑鍒嗘瀽鑳藉姏鍜屾姉鍘嬪伐浣滆兘鍔涖€?/P>

鍥介檯浼氳涓撳

涓庡叾浠栦笓涓氫汉澹悎浣滐紝绠$悊璺ㄥ浜ゆ槗銆佸叏鐞冭锤鏄撳崗瀹氬拰娴峰鎶曡祫銆傚鏋滄偍鍠滄蹇妭濂忓拰鍗冨彉涓囧寲鐨勫伐浣滐紝閭d箞杩欏鎮ㄦ槸涓€涓紵澶х殑鑱屼笟銆?/P>

澶у瀷浼氳甯堜簨鍔℃墍鍛樺伐

绠$悊澶氫釜瀹㈡埛鐨勫闈㈡墜銆傚湪鍚勫ぇ浼氳甯堜簨鍔℃墍宸ヤ綔鐨勬瘯涓氱敓鎺ュ彈涓氬唴鏈€鏈夌粡楠岀殑浼氳甯堢殑杈呭锛岃礋璐e瀹舵満鏋勫鎴蜂細璁℃柟闈㈢殑涓氬姟銆?/P>

鎴樼暐閲囪喘缁忕悊

鏈烘瀯浜ゆ槗鐨勫疄闄呮搷鎺ц€呫€備粬浠礋璐d负鎵惧埌鍏峰鏈€浣冲疄璺靛拰鍚勭鑳藉姏鐨勪緵搴斿晢杩涜甯傚満璋冪爺锛屽埗瀹氳瘎浼拌鍒掞紝骞剁収绠″鏉傜殑鍚堝悓銆傚鏋滄偍鏈夋垬鐣ュご鑴戝拰澶勭悊妫樻墜鎯呭喌鐨勮皥鍒よ兘鍔涳紝杩欏彲鑳芥槸鎮ㄧ殑鐞嗘兂鑱屼綅銆?/P>

鐜浼氳甯?/h2>

浠モ€滅豢鑹测€濈殑鏂瑰紡璧氶挶锛屽苟鎵惧埌鏂规硶纭繚鍏徃鍏奸【鐜繚鍜岀泩鍒╄兘鍔涖€備粬浠棦鍙韩鍙楀法澶х殑鑱屼笟鍥炴姤锛屽悓鏃跺張甯姪淇濇姢鍦扮悆銆?/P>

鍙嶆亹閲戣瀺璋冩煡鍛?/h2>

鍗忓姪璀︽柟锛屽洿缁曡璋冩煡浜哄憳鐨勮储鍔$浉鍏充簨鍔″紑灞曞伐浣溿€?/P>

鍏充簬CPA Australia鑰冭瘯

婢虫床CPA鑰冭瘯閲囩敤璁$畻鏈鸿€冭瘯(寮€鍗?锛岀焊璐ㄧ増鎵撳嵃璧勬枡鍙甫鍏ヨ€冨満銆?/P>

婢虫床CPA

EXAMS ARE THREE HOURS AND 15 MINUTES

Each exam is three hours and 15 minutes duration and does not include official reading time.

OPEN BOOK EXAMS

All CPA Program exams, except Singapore Taxation, are sat under open book exam conditions.

CLOSED BOOK EXAMS

The Singapore Taxation exam is sat under closed book exam conditions. Singapore Taxation candidates can take into the exam the Tax Acts as referenced under the recommended texts section of the Singapore Taxation study guide.

TYPE OF QUESTIONS IN THE EXAM

All CPA Program exams are based on the study guide. Exams for compulsory subjects comprise a combination of multiple choice and extended response questions. Exams for most elective subjects comprise multiple choice questions only; check the subject outlines for more information about the exam structure for each subject.

EXAMS ARE COMPUTER-BASED

The majority of our exams are computer-based and administered by our exam partner, PearsonVUE. Check out the resources below to familiarise yourself with the CPA Program computer-based exam experience.

CPA Australia鑰冭瘯绉戠洰

鑰冪敓闇€瑕佸畬鎴愬熀纭€璇剧▼浠ュ強6闂ㄤ笓涓氳绋?鍖呭惈4闂ㄥ繀淇鍜?闂ㄩ€変慨璇?銆傝嫢鑾峰緱鍩虹璇剧▼鍏嶈瘯璧勬牸鐨勮€冪敓锛屽彲浠ョ洿鎺ュ弬鍔燙PA Program鐨勮€冭瘯銆?/P>

鈥斺€斺€斺€?/td> 鍩虹璇剧▼ 婢虫床娉ㄥ唽浼氳甯堣绋?/td>
鑰冭瘯绉戠洰 6涓鐩紝鎸夎瘎浼扮粨鏋滆姹傚畬鎴愭墍闇€璇剧▼ 6涓鐩細4闂ㄥ繀淇拰2闂ㄩ€変慨
鑰冭瘯褰㈠紡鍙婃椂闀?/td> 鑻辫闂嵎鏈鸿€?br /> 100閬撳崟閫夐
姣忓満195鍒嗛挓
鑻辫寮€鍗锋満鑰?br /> 鍗曢€夐鍜岀畝绛旈鍙婁釜鍒鐩惈妗堜緥鍒嗘瀽棰?br /> 姣忓満195鍒嗛挓
鑰冭瘯鍛ㄦ湡 闅忔姤闅忚€?/td> 姣忓勾涓ゆ: 4鏈堝強10鏈?/td>
瀹屾垚鏈熼檺 10骞?/td> 6骞?/td>
瀛︿範褰㈠紡鏈?/td> 鑷 鑷鎴栭潰鎺?br /> 杈呭
鑰冭瘯鐏垫椿鎬?/td> 鍏ㄧ悆400澶氫釜
鑰冪偣锛堝寘鍚腑鍥戒富瑕佸煄甯傦級
鍏ㄧ悆400澶氫釜
鑰冪偣锛堝寘鍚腑鍥戒富瑕佸煄甯傦級

婢虫床娉ㄥ唽浼氳甯堣绋嬪寘鎷洓闂ㄥ繀淇鐩€佷袱闂ㄩ€変慨绉戠洰浠ュ強瀹為檯宸ヤ綔缁忛獙瑕佹眰銆?/P>

CPA Australia蹇呬慨绉戠洰

閬撳痉涓庢不鐞?/h2>

閬撳痉涓庢不鐞嗘槸褰撲唬涓撲笟浼氳甯堝簲鍏峰鐨勭煡璇嗗拰鎶€鑳界殑閲嶈缁勬垚閮ㄥ垎銆備綔涓轰富瑕佺殑鍟嗕笟鍐崇瓥鑰咃紝浼氳甯堝繀椤婚€氭檽鐩戠娉曡銆佸悎瑙勮姹傚拰娌荤悊鏈哄埗锛屼互纭繚鍏徃鐨勮涓哄拰缁忚惀涓嶄粎鍚堟硶锛屼笖鏈夋晥鏋溿€傚湪婢虫床娉ㄥ唽浼氳甯堣绋嬬殑鍏朵粬绉戠洰涓彁鍒扮殑澶氱宀椾綅鍜岃矗浠婚兘瑕佹眰鏇村ソ鍦扮悊瑙i亾寰枫€佸叕鍙告不鐞嗘鏋跺拰鏈哄埗銆?/P>

璐㈠姟鎶ュ憡

鍦ㄧ珵浜夋縺鐑堢殑鍥介檯鐜涓紝璐㈠姟鎶ュ憡鑳界粰浣跨敤鑰呮彁渚涗笓涓氫俊鎭紝浠ュ埗瀹氫紒涓氭垬鐣ャ€佷笟鍔¤鍒掑拰棰嗗璁″垝銆傞€氳繃璇ョ鐩殑瀛︿範锛屽彲浠ヨ繍鐢ㄤ細璁″噯鍒欏苟浜嗚В璐㈠姟鎶ュ憡鍦ㄥ叏鐞冨晢涓氱幆澧冧腑鐨勫奖鍝嶃€傝绉戠洰鏄牴鎹浗闄呬細璁″噯鍒欑悊浜嬩細(IASB)鍙戝竷鐨勫浗闄呰储鍔℃姤鍛婂噯鍒?IFRS)涓哄熀纭€鑰岀紪鍐欙紝浠庤€屼娇浼氬憳鍦ㄤ笓涓氬涔犲拰鍙戝睍涓兘淇濇寔鍙告硶涓珛銆?/P>

鎴樼暐绠$悊浼氳

鎴樼暐鎬х鐞嗕細璁℃槸褰撲粖涓撲笟浼氳鏁翠綋鍩虹鎶€鑳介噷鐨勫叧閿粍鎴愰儴鍒嗐€傝繖闂ㄥ绉戞楠岀殑鏄湪鍏ㄧ悆鍟嗕笟鐜涓嬫垬鐣ユ€х鐞嗕細璁′汉鍛樺鍏徃鍔ㄦ€佽繍浣滅殑浣滅敤锛屼笌缁勭粐涓殑绠$悊鍥㈤槦鍚堜綔锛屼績杩涚粍缁囩殑鎴樼暐鎬у彂灞曪紝瀹炵幇鍒涢€犲鎴峰拰鑲′笢浠峰€肩殑鐩爣锛屽苟澧炲己缁勭粐鐨勭珵浜夊湴浣嶃€傝绉戠洰寮鸿皟绠$悊浼氳鎵€闇€鐨勫伐鍏峰拰鎶€鑳斤紝鍖呮嫭浠峰€奸摼鍒嗘瀽涓庨」鐩鐞嗭紝杩欏湪褰撲粖鐨勬搷浣滅幆澧冧腑鏃ヨ秼閲嶈銆?/P>

鍏ㄧ悆鎴樼暐涓庨瀵煎姏

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FOUNDATION EXAMS璐圭敤

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  Fee 2019 (AUD)
Exam enrolment $345 
Extension fee (per month to a maximum of six months) $75
Change exam appointment between 24 to 72 hours before scheduled exam appointment  $40
No refund for enrolment cancellation  

Note: All fees are paid to CPA Australia, except for a change to exam appointment 24 to 72 hours before scheduled exam appointment, in which case a fee is payable directly to Pearson VUE.

HOW TO PAY

Online

You can pay by, American Express, Visa, MasterCard or PayPal

Post

CPA Australia

Member Administration

GPO Box 2820

Melbourne, VIC 3001

Australia

You can pay by cheque.

Paying by cheque?

Your cheque should be made payable to "CPA Australia Ltd".

SEMESTER 1 2020

Description

Date

Enrolment opens Wednesday 30 October 2019
Study guide (PDF)* access available in My Online Learning (MYOL) for Contemporary Business Issues, Financial Risk Management, Strategic Management Accounting, Global Strategy and Leadership, Australia Taxation and Australia Taxation – Advanced Wednesday 30 October 2019
Exam scheduling opens  Monday 25 November 2019
Study guide (PDF)* access available in My Online Learning (MYOL) for Ethics and Governance, Financial Reporting and Advanced Audit and Assurance Monday 25 November 2019
First cancellation date (cancellations made after this date will not receive a refund)

Last day to change to an alternative subject

Last day to update postal address for delivery of study guide if you are already enrolled

Reasonable adjustments – special materials requests closing date
Wednesday 8 January 2020
Early bird enrolment closing date Wednesday 15 January 2020
Final enrolment date  

Reasonable adjustments - special exam arrangements close date
Friday 24 January 2020 
Semester starts

My Online Learning (MYOL) and Guided Learning access available (all additional learning resources available from this date)
Tuesday 28 January 2020

 
Closing date for exam scheduling or rescheduling Friday 7 February 2020
Increase in deferral^ fee applicable from today (three weeks before exam period commencement).

Note: If enrolment in a deferred subject is subsequently cancelled, fees will not be reimbursed.
Friday 20 March 2020
 
Closing date for:
  • late deferral^ (for a fee)
  • cancellation (without refund).
Thursday 9 April 2020
 
Ask the Expert Discussion Forum access becomes read-only for all subjects (except Singapore Taxation)  Friday 10 April 2020 
Exam period Saturday 11 April – Tuesday 28 April 2020
Exam dates for Australia Taxation – Advanced (held on two days) Wednesday 15 and Thursday 16 April 2020
Ask the Expert Discussion Forum access becomes read-only for Singapore Taxation Monday 20 April 2020
Singapore Taxation exam (held on a single day)  Thursday 23 April 2020 
My Online Learning access disabled  Wednesday 29 April 2020 
Special consideration for exams applications closing date Wednesday 13 May 2020
Exam results released via the CPA Australia website Friday 5 June 2020

*Singapore Taxation has a printed study guide only, which will be sent to the address nominated at the time of enrolment.

SEMESTER 2 2020

Description

Date

Enrolment and exam scheduling opens Tuesday 9 June 2020
My Online Learning (MYOL) access and study guides (PDF) available from this date for all subjects (except Singapore Taxation) Tuesday 9 June 2020
First cancellation date (cancellations made after this date will not receive a refund)

Last day to change to an alternative subject

Last day to update postal address for delivery of study guide if you are already enrolled

Reasonable adjustments– special materials requests closing date
Friday 3 July 2020
Early bird enrolment closing date Friday 10 July 2020
Final enrolment closing date

Reasonable adjustments – special exam arrangements closing date

Friday 17 July 2020
Semester starts
 
My Online Learning (MYOL) and Guided Learning access available (all additional learning resources available from this date)
Monday 20 July 2020
Closing date for exam scheduling or rescheduling Monday 27 July 2020
Increase in deferral^ fee applicable from today (three weeks before exam period commencement)

Note: If enrolment in a deferred subject is subsequently cancelled, fees will not be reimbursed.
Friday 4 September 2020
 
Closing date for:
  • late deferral^ (for a fee)
  • cancellation (without refund)
Thursday 24 September 2020
Ask the Expert Discussion Forum access becomes read-only for all subjects (except Singapore Taxation) Friday 25 September 2020
Exam period Saturday 26 September - Sunday 11 October 2020
Exam dates for Australia Taxation – Advanced (held on two days) Monday 28 and Tuesday 29 September 2020
Ask the Expert Discussion Forum access becomes read-only for Singapore Taxation Monday 5 October 2020
Singapore Taxation exam (held on a single day) Thursday 8 October 2020
My Online Learning access disabled Monday 12 October 2020
Special consideration for exams applications closing date Wednesday 21 October 2020
Exam results released via the CPA Australia website Friday 20 November 2020

CPA Australia鑰冭瘯鎴愮哗

UNDERSTANDING YOUR EXAM RESULTS

After completing your exam, you will receive a printed student feedback report at the test centre. This report will give you your score in relation to the passing score and provide further detail about your performance under each learning objective. Your results can also be accessed online.

婢虫床CPA

Your scaled score

At CPA Australia we use a scaled score assessment model to assess exams. The scaled score range is 100 鈥?900 across all subjects, with the pass mark set at 540.

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