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1 CPA PROGRAM GUIDE Semester 2 2015 2991884_v3_2015.08.11 2 CPA PROGRAM GUIDE S

1 CPA PROGRAM GUIDE Semester 2 2015 2991884_v3_2015.08.11 2 CPA PROGRAM GUIDE Semester 2 2015 Version 3, revised 11/08/15 © CPA Australia 2015 3 Contents General information Error! Bookmark not defined. Exams 14 Contacts 5 Exam scheduling 14 Important dates - 2015/16 6 Reasonable adjustments - exam arrangements 14 CPA Program – education component 7 Exam structure 15 Overview 7 Past exam papers 16 Objectives 7 Exam deferral 16 Distance learning and independent study 7 Deferral fees 17 Content and materials 7 Applying for an exam deferral 17 Internet access 8 Special consideration for exams 17 Assessment 8 Applying for special consideration 18 Additional learning resources 9 Exam results 20 CPA Program structure from Semester 2 2009 9 Release dates and access 20 Structure 9 Grades 20 Admission policy 9 Results and queries 20 Exemptions 10 CPA Program — practical experience requirement 21 Deadline to complete CPA Program and advance to CPA status 10 Candidates admitted from 1 July 2007 onwards 10 Candidates admitted from 1 January 2004 up to and including 30 June 2007 10 Enrolment 11 Enrolment regulations 11 Enrolment procedure 11 CPD enrolment 11 Enrolment fee 11 CPA Australia scholarships 11 Confirmation of enrolment 12 Exam scheduling 12 Changing enrolment to an alternative subject 12 Cancellation of subject enrolment 12 Refund of enrolment fee upon cancellation of subject enrolment 13 Delivery of study guides 13 Reasonable adjustments – study guides 13 Replacement guides 13 4 General information Since 1986, the CPA Program has undergone many changes to maintain its relevance to the business world and to ensure CPAs are equipped to be strategic business leaders. The CPA Program continues to be recognised as a leading professional program and receives strong endorsement by employers. The CPA Program is offered globally and last year there were more than 60 000 CPA Program exams across 69 countries and overseas territories. CPA Australia has over 150,000 members across 120 countries. Collectively, around 17 per cent of our members hold senior leadership roles, including more than 25,000 members at CEO or CFO level or in business ownership roles. The CPA Program will ensure you develop the appropriate skills, knowledge and values of a CPA through your exposure to a combination of accounting knowledge with strategic thinking and practical experience. Once you complete the CPA Program, you will be joining one of the most globally recognised accountancy designations. The CPA Program Guide (the Guide) contains information you need about the structure of the CPA Program, its administrative arrangements, contact details and other important features. The Guide has been divided into sections to make it easier to find information relevant to you. Please use the bookmarks and the links included throughout the Guide to ‘click through’ to the relevant section of information. 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. 5 Contacts Use the links below to access information about each point in the relevant section of the Guide. If you have any questions after reading this information, please contact CPA Australia as detailed below. Types of queries Contact For queries about:  Confirmation of enrolment  Delivery or replacement of study guides  Exam scheduling and rescheduling  Reasonable adjustments – study guides and exam arrangements  Cancellation of enrolment  Exam deferral  Special consideration  Accessing exam results  Practical experience requirement  All other matters Your nearest CPA Australia office Mail applications for:  Enrolment  Exam deferral Scan and email, fax, or mail applications for:  Cancellation of enrolment  Special consideration Application forms for Enrolment, Cancellation of enrolment, exam deferral and Special consideration can be found on the CPA Australia website. Links to these forms are also provided in the relevant sections of this Guide. Member Administration CPA Australia GPO Box 2820 MELBOURNE VIC 3001 Email: MA.Comms@cpaaustralia.com.au Facsimile: 1300 78 76 73 (within Australia) or +61 3 9606 9844 (outside Australia) Email applications for:  Reasonable adjustments (formerly special arrangements) Email: reasonable.adjustments@cpaaustralia.com.au For queries about My Online Learning Your nearest CPA Australia office Email: myonlinelearning@cpaaustralia.com.au 6 Important dates—2015/16 These dates are correct at the time of publication (July 2015) but are subject to change. Please refer to the website for current dates. Semester 2 2015 Enrolment opens for Semester 2, 2015 Exam scheduling opens for Semester 2, 2015 8 June 2015 8 June 2015 Early bird enrolment closing date Reasonable adjustments – study guides application closing date First cancellation date (cancellations made after this date will not receive a refund). Last day to vary enrolment and update postal address. 7 July 2014 7 July 2015 7 July 2015 7 July 2015 Reasonable Adjustments - exam arrangements application closing date 20 July 2015 Semester begins (Study guides should be received by mail) My Online Learning access available 27 July 2015 27 July 2015 Deferral closing date Final cancellation date (last day to cancel enrolment) 17 August 2015 17 August 2015 Exam scheduling and rescheduling closing date 27 July 2015 Global Strategy and Leadership exam pre-seen information available on My Online Learning 25 September 2015 Exam week (except Singapore Taxation) 10-18 October 2015 Singapore Taxation exam (paper-based only) 15 October 2015 Special consideration application closing date 16 October 2015 Exam results available online via the CPA Australia website 27 November 2015 Enrolment opens for Semester 1, 2016 Exam scheduling opens for Semester 1, 2016 30 November 2015 30 November 2015 Practical experience requirement enrolment Available all year *AEST/AEDT refers to Australian Eastern Standard Time (AEST) or Australian Eastern Daylight Time (AEDT). Please note that all closing dates end at midnight AEST or AEDT on the specified day. 7 CPA Program - Education Component Overview Objectives The CPA Program is a world class, internationally recognised program. The content of the CPA Program focuses on strategy, leadership and international business. Content is globally relevant, with a focus on providing flexible learning and delivery modes. Along with a focus on the latest technical issues and developments in the profession, the program is positioned within the broader context of contemporary business, including:  corporate governance, ethics and integrity  development and implementation of business strategy  decision-making and leadership. The CPA Program equips you with strong analytical and problem-solving capabilities designed to add real value to your career. Distance learning and independent study The CPA Program is offered via distance learning mode. Distance education provides:  a flexible and accessible approach  an opportunity for you to demonstrate greater self-discipline and responsibility for the planning and assessment of your own learning which is in keeping with a professional accountant’s responsibility for ongoing self-development. To be prepared for your exam you are recommended to:  study at least 10–15 hours per week (as a general guide)  study the subject materials thoroughly and rigorously, and work systematically through each module in the study guide including any associated readings  complete the in-text questions  use the Semester Study Planner in your study guide and the calendar on My Online Learning to assist you to plan a suitable study schedule. It is strongly recommended that you undertake only one subject per semester if you are employed full time. Content and materials The CPA Program education component incorporates advanced content and each subject has a strong practical orientation. Authors for each subject are drawn from industry, commerce, the public sector and tertiary education. The authored materials are reviewed by panels of professional members employed in relevant accounting and finance fields. All subjects are regularly updated to reflect current practice, standards and legislation. 8 Each subject includes:  a printed study guide. Interactive pdfs of the complete study guides will be available on MYOL at the start of the semester (except Singapore Taxation).  in-text reflective questions and numbered exercises with answers provided. Some subjects include case studies to be worked through with answers provided for reference.  interactive computer-based learning material on My Online Learning for most subjects, including self-assessment questions that assist you to understand and review the topics covered. Some subjects include reference items that assist candidates to understand and apply concepts to practical situations.  references to relevant standards and legislation which may be accessed through the standard setters’ or legislation websites or purchased from sources such as CCH, Butterworths, Pearson or Australian Tax Practice. Alternatively, the CPA Library holds a range of legislation to which members can refer. You must have access to relevant accounting and auditing standards and professional statements. Access is available via the standard setters’ or legislation websites. You may need to print out portions for exam purposes if relevant to the subject you are studying. Any additional material required is listed in the introductory section of each study guide. This section may also list materials that are recommended for further reading. These are intended to provide a broader background to the study topic. A summary of each subject’s aims, objectives and content is available on the CPA uploads/Ingenierie_Lourd/ cpa-program-guide.pdf