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CPA Australia is one of the world’s largest accounting bodies with a global membership of more than 150,000 members working in 120 countries around the world. They provide distance education programs to help accounting, finance and business professionals earn an internationally recognised designation.
CPA Program / Foundation exams are delivered by Pearson VUE.
RELC Examinations Bureau is the official test centre for CPA Program / Foundation Exams in Singapore.
CPA Program Exams
CPA Program exams are computer-based and administered by exam partner, Pearson VUE. Each exam is three hours and 15 minutes duration and does not include official reading time.
Exams for compulsory subjects comprise a combination of multiple choice and extended response questions. Exams for elective subjects comprise multiple choice questions only.
For more information about the exam structure for each subject, view ‘About your exam’ in My Online Learning.
With the exception of Singapore Taxation, all CPA Program exams are open book and based on the study guide and material on My Online Learning that is noted as examinable.
For Singapore Taxation, candidates can take into the exam the Tax Acts as referenced under the recommended texts section of the Singapore Taxation study guide.
To find more information on resources available to help you prepare for the exams, click here
The foundation exams cover the knowledge required to become an Associate member of CPA Australia. They can be taken in any order, at your choice of exam location and time.
Each foundation exam will be:
It is recommended you attempt all multiple choice questions as marks are not deducted for incorrect answers.
Each foundation exam will have an on-screen scientific calculator available to view at any time during your exam. If you wish, you are permitted to bring your own calculator (a device with the sole purpose of calculation) into your exam.
Access to My Online Learning is available upon confirmation of enrolment and closes the day after your exam. Within My Online Learning you can access your study guide and additional resources to assist you with your studies.
If you feel you require additional learning support you can investigate CPA Australia range of tuition options to prepare for your foundation exam.
To find more information on Foundation exams, click here.
To schedule a CPA Program or Foundation exam, you must first be enrolled with CPA Australia.
CPA Program Exam
Upon acceptance to be an Associate member, you can enrol online via My CPA Program.
After logging into My CPA Program, you will be asked to:
If you’re unsure about which subject to choose, see the recommended order and read the subject outlines on Before you enrol.
Enrolling online requires payment by credit card. If you are unable to complete an online enrolment, please contact CPA Australia.
If you have a disability or learning impairment, please contact CPA Australia immediately after enrolment to advise of any reasonable adjustments that might be required to your study guide or exam.
Click here for information regarding the fees of the exam.
Click here to view important dates of the exam.
Exam appointments are accepted on a first-come, first-served basis so schedule your exam as soon as possible as available seats are limited in certain locations.
After you schedule your exam appointment, Pearson VUE will send a confirmation email listing your exam date, your exam time, the address and phone number of the test centre, and directions to the test centre.
Once you have your assessment result for your CPA Australia application and have activated your account, you can enrol for your foundation exams online via My CPA Program. You may enrol any time and choose when you sit your exam. You will have 12 months from the date of your enrolment to schedule and sit your exam. Make a note of the key dates to ensure you enrol and schedule your exams within 12 months of your enrolment.
After you schedule your exam appointment, PearsonVUE will send a confirmation email listing your exam date, your exam time, the address and phone number of the test centre, and directions to the test centre.