CA Foundations

On your journey to becoming a CA, our new CA Foundations equips you with essential skills and knowledge to thrive in the CA Program

In brief

  • New, streamlined subjects and convenient on-demand learning and exams
  • Prior skills, education and experience considered to tailor your learning experience
  • Enrolments open July 2025.

About CA Foundations

The new streamlined CA Foundations program provides an opportunity for non-accounting degree holders to take on a career in the accounting profession and provides you with the most important skills and knowledge you need to help succeed in the CA Program and enjoy long-term career success.

From 1 July 2025, CA Foundations will be delivered directly by CA ANZ, offering a flexible and relevant pathway to the CA Program. Depending on your prior skills, education and experience, you’ll start at the point most relevant to you, with a personalised pathway based on your education and work experience.

Benefits of CA Foundations

CA Foundations is designed to better meet candidate needs and offer a more flexible, relevant, and accessible pathway toward entry the CA Program.

  • Set yourself up for future success: with increased focus on essential knowledge and skills you’ll need to succeed in the CA Program and in your career as a future CA.
  • Accelerate your learning: with a total of six subjects available in the program, your learning pathway is customised based on your previous education and work experience.
  • Flexible study options: choose your preferred learning format, from self-paced online learning, a mix of directed online learning and virtual classrooms or intensive study blocks.  
  • Comprehensive support: access to online learning materials, additional virtual workshops, and online on-demand exam options to complete the program.
  • Access to Provisional membership: before enrolling in CA Foundations, you need to apply to become a provisional member of CA ANZ. Discover member benefits including, complimentary learning, member only tools and resources and tailored learning support to guide you through your studies.

Am I eligible?

CA Foundations is a pathway to the CA Program which is open to all AU or NZ candidates who have either:

  • completed a non-accredited degree (or in final year) or missing some required subjects from an accredited accounting degree
  • studied accounting at TAFE or Polytech
  • 3+ years’ post high school work experience
  • hold an Accounting Technician (AT) designation with CA ANZ.

Subject Overview

  • Financial Accounting

    Gain a solid understanding of fundamental accounting principles, business decision-making, and regulatory environments. Learn to record transactions, prepare financial statements, and analyse financial data using tools like Excel and Xero. Ethical considerations are also covered.

  • Financial Reporting

    Master financial reporting principles aligned with IFRS. Learn to apply accounting standards, prepare and present financial statements, and understand ethical considerations in accounting and reporting.

  • Management Accounting

    Explore key management accounting concepts such as costs, budgeting, variance analysis, and costing methodologies. Understand the economic environment and apply techniques for investment decision-making.

  • Tax and Business Law (AU/NZ)

    Understand essential business and tax law elements relevant to accountants in Australia and New Zealand. Learn about contract law, taxation frameworks, and ethical guidance in legal contexts.

  • Audit and Governance

    Delve into corporate governance and the audit process. Learn about the roles and responsibilities of auditors, risk assessment, and applying international auditing standards. Understand the importance of ethical guidance in audit engagements.

  • Finance

    Get an overview of financial functions supporting management decisions. Learn about financing, investment, and dividend decisions, and apply statistical methods for data interpretation.

How much does the new CA Foundations cost?

The below table outlines the FY26 fee rates for the new CA Foundations:

Fees Inclusions AUD excl GST AUD incl GST NZD excl GST NZD incl GST
Foundations Full Subject^
Online access to all subject learning materials, teaching staff, practice exams + 1 on demand exam attempt
650 715 722 830
Workshop (Optional) Add on scheduled virtual classroom (2.5 hours per subject)
200 220 222 255
Exam Only 1 practice exam +
1 on demand exam attempt
250 275 278 319

^This represents the fee for Foundation full subject materials and one exam attempt. Candidates will also be required to be provisional CA members to undertake the CA Foundations program which attracts an annual subscription fee. The current FY25 provisional CA membership subscription fee is $438 AUD/$472 NZD inc gst and are reviewed annually. Please refer to the membership FAQs for further details.

Important information

When can you enrol?

Enrolments for our new CA Foundations Program will open on 1 July. Fill in your details below to register your interest and we will contact you with information on how to confirm your eligibility before enrolments open.

Transitioning from our current CA Foundations program offered in partnership with Deakin University?

Find out more information on the current CA Foundations program offered in partnership with Deakin University and the options available to you.

Learn more

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