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CPA Program Guide— professional level 2013 © CPA Australia 2013 ii CPA PROGRAM

CPA Program Guide— professional level 2013 © CPA Australia 2013 ii CPA PROGRAM GUIDE—PROFESSIONAL LEVEL General information 1 Contacts 2 Important dates—2013 3 CPA Program professional level— education component 4 Overview 4 Objectives 4 Distance learning and independent study 4 Content and materials 5 Internet access 5 Assessment 6 Additional learning resources 6 My Online Learning 6 CPA Australia’s website and library 7 Workshops and webinars 7 Registered tuition providers 7 Learning support products 7 Current CPA Program structure from Semester 2 2009 8 Structure 8 Admission policy 9 Elective exemptions 9 Deadline to complete the 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 13 CPD enrolment 13 Enrolment dates 13 Enrolment fee 13 CPA Australia scholarships 14 Confirmation of enrolment 14 Exam enrolment 14 Changing enrolment to an alternative segment 14 Cancellation of segment enrolment 14 Refund of enrolment fee upon cancellation of segment enrolment 15 Cancellation of workshop and webinar registration upon cancellation of enrolment 15 Delivery of segment study materials 15 Study material in accessible formats 16 Missing or damaged components 16 Replacement materials 16 Withdrawal from CPA Program professional level 16 Exams 17 Exam dates 17 Exam locations 18 Changing an exam location 19 Special exam arrangements 19 Confirmation of exam location (including venue), date and time 20 Exam structure 20 Past exam papers 20 Attending exams 21 Proof of identity 23 Exam deferral 24 Number of exam deferrals allowed 24 Updates to segment study materials 24 Cancellation of workshop and webinar registration upon deferral of exam 25 Deferral fees 25 Applying for an exam deferral 25 Special consideration for exams 25 Applying for special consideration 26 Exam results 28 Marking process 28 Release dates and access 29 Grades 29 Setting pass marks 29 Fail results and queries 30 CPA Program professional level— practical experience requirement 31 Contents 1 CPA PROGRAM GUIDE—PROFESSIONAL LEVEL 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. Over 80 000 members have completed the CPA Program to date. The CPA Program is offered globally. In 2012, there were over 65 000 professional level segment enrolments. More than 24 000 CPA Australia members hold senior leadership roles, including more than 15 000 members at Chief Financial Officer or Chief Executive Officer level or in business owner 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—professional level (the Guide) contains all the information you need about the structure of the CPA Program professional level, 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. 2 CPA PROGRAM GUIDE—PROFESSIONAL LEVEL 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 or Deakin University as detailed below. For queries about: ■ Confirmation of enrolment ■ Cancellation of enrolment ■ Exam location changes* ■ Exam deferral ■ Special consideration ■ Special exam arrangements ■ Changing your personal details for exam administrators’ records ■ Membership and all other matters Contact: CPA Australia’s divisional offices Australian members can call 1300 73 73 73 to be automatically directed to their divisional office. Email: mais.advisory@cpaaustralia.com.au For queries about: ■ Delivery of segment study materials if confirmation of enrolment has been received* ■ Missing or damaged materials* ■ Exams for candidates in remote areas in Australia (Other Australia—REMO) and remote areas overseas (Other overseas—OSEA) ■ Exam notification ■ Receiving exam results via SMS and accessing exam results on the Internet Contact: Business Services Group Division of Student Administration Deakin University Phone: +61 3 5227 3200 or 1800 032 294 (toll free within Australia) Hours of operation: 8.30 a.m. to 5.00 p.m. (AEST) Monday, Tuesday, Thursday and Friday 9.30 a.m. to 5.00 p.m. Wednesday Facsimile: +61 3 5227 3221 Email: cpaadmin@deakin.edu.au For queries about the practical experience requirement Email: practicalexperience@cpaaustralia.com.au Scan and email, fax or mail applications for: ■ Enrolment ■ Cancellation of enrolment ■ Exam deferral ■ 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 Contact: 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) If you have misplaced your materials or require replacement materials for another reason Email: MA.Renewals@cpaaustralia.com.au To cancel your workshop/webinar registration if you cancel or defer your enrolment prior to the workshop/webinar Email: MA.Events@cpaaustralia.com.au For queries about My Online Learning Contact: Member Advisory Phone: 1300 73 73 73 (within Australia), +61 3 9606 9677 (international) Hours of operation: 8.30 a.m. to 5.00 p.m. (AEST) Monday to Friday Email: myonlinelearning@cpaaustralia.com.au 3 CPA PROGRAM GUIDE—PROFESSIONAL LEVEL Important dates—2013 These dates are correct at the time of publication (June 2013) but are subject to change. Please refer to the website for current dates. For confirmation of your exam location (including venue), date and time, refer to your ‘Exam Notification Letter’ which you will receive by the specified date below. Semester 1 Semester 2 Enrolment opens 10 December 2012 17 June 2013 Early bird enrolment closing date 15 January 2013 9 July 2013 First cancellation date (cancellations made after this date will not receive a refund). Last day to vary enrolment and update postal address 15 January 2013 9 July 2013 Final enrolment closing date 30 January 2013 22 July 2013 Semester begins 11 February 2013 5 August 2013 Enrolment confirmation letter should be received by email or mail before 11 February 2013 5 August 2013 Study materials should be received by mail by 11 February 2013 5 August 2013 My Online Learning access available (until 6.00 a.m. AEST/AEDT* on the exam date) 11 February 2013 5 August 2013 Deferral closing date 12 March 2013 2 September 2013 Special exam arrangements closing date 12 March 2013 2 September 2013 Final cancellation date (last day to cancel enrolment) 12 March 2013 2 September 2013 Exam location change closing date (Standard, REMO and OSEA) 12 March 2013 2 September 2013 Exam Notification Letter and Exam Regulations and Instructions notice to be received in the mail by 9 April 2013 1 October 2013 Global Strategy and Leadership exam pre-seen information to be received by mail and available on My Online Learning 16 April 2013 8 October 2013 Exam dates: Ethics and Governance 29 April 2013 a.m. 22 October 2013 a.m. Global Strategy and Leadership 29 April 2013 p.m. 22 October 2013 p.m. Financial Reporting 30 April 2013 a.m. 23 October 2013 a.m. Strategic Management Accounting 30 April 2013 p.m. 23 October 2013 p.m. Advanced Taxation 2 May 2013 a.m. 24 October 2013 a.m. Singapore Taxation 2 May 2013 a.m. 24 October 2013 a.m. Malaysia Taxation 2 May 2013 a.m. 24 October 2013 a.m. Contemporary Business Issues 2 May 2013 p.m. 24 October 2013 p.m. Advanced Audit and Assurance 3 May 2013 a.m. 25 October 2013 a.m. Financial Risk Management 3 May 2013 p.m. 25 October 2013 p.m. Special consideration application closing date 13 May 2013 4 November 2013 Instructions for accessing exam results (via SMS and online) to be received in the mail by 3 June 2013 25 November 2013 Exam results released by SMS from 12.00 p.m. AEST/AEDT* 14 June 2013 6 December 2013 Exam results available online from 12.00 p.m. AEST/AEDT* 14 June 2013 6 December 2013 (accessible until 30 August 2013) (accessible until 21 February 2014) Transcripts mailed from Melbourne, Australia 21 June 2013 13 December 2013 Personal analysis letters available online 22 June 2013 14 December 2013 (accessible until 30 August 2013) (accessible until 21 February 2014) Practical experience requirement enrolment Available all year 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. 4 CPA PROGRAM GUIDE—PROFESSIONAL LEVEL CPA Program professional level— education component Overview Objectives The CPA Program professional uploads/Management/ cpa-program-guide-professional-level-pdf.pdf