Understanding the CA Program structure

The CA Program consists of nine subjects (seven core and two electives), in conjunction with three years of Mentored Practical Experience.

How is the CA Program structured?

The CA Program is made up of two core components:

To complete the GradDipCA, you must successfully complete nine subjects (seven core and two electives), totalling 120 credit points.

CA Structure: 18 Programs overview

Candidates must pass all 6 core subjects to be eligible to enrol in the final Integrated Chartered Accounting Practice (ICAP) subject.

Note: The subjects can be completed at any time based on when they are offered, and it is possible to study multiple subjects concurrently. Please note that some subjects may have a pre-requisite or co-requisite.

When are each of the subjects available to study?

With 4 intakes per year, subjects are now available more often throughout the year.

Please download the full timetable below to determine which subjects are available in each of the four terms and plan your CA Program studies accordingly.

Please note: Applications for the CA Program and Provisional Membership are accepted all year round and are required to be submitted online. Provisional Member applications take approximately 20 business days to be processed and assessed for eligibility. Only once your Provisional Membership application has been approved will you be eligible to enrol in your first subject and commence your CA Program studies. We encourage you to submit your application for Provisional Membership at least 4 weeks prior to a subject's enrolment close date in order to enrol for that subject.

It is possible to study more than one subject per term. Please ensure you understand the time commitments for each subject before enrolling in multiple subjects. Each subject has an estimated time commitment of 10 hours per week.

How much does the CA Program cost?

As a Provisional Member you are required to pay an annual membership subscription fee. Please refer to 'Provisional Member Subscription Fees' pdf below for full details.

Once you are an approved Provisional Member, you can enrol into the subjects. Subject fees are a flat fee which are paid per subject and must be paid in full at the time of enrolment. It is also worth checking with your employer whether they provide any support in funding your CA Program studies. Please refer to the 'CA Program GradDipCA Course Fees' pdf below for full details.

Chartered Accountants Australia and New Zealand (CA ANZ) is a registered Australian higher education provider in the category of ‘Institute of Higher Education’ (TEQSA Provider ID: PRV12024).

*International opportunities may require additional training in some countries

What are the subjects being offered in the CA Program?

Below is a quick summary of each of the 9 subjects (7 core, and option of 2 electives from a pool of electives) that comprise the CA Program.

Core 1: Ethics and Business

On commencement of the CA Program, you will be required to undertake a foundation subject – Business and Ethics – introducing you to the fundamental concepts and professional skills essential for practice as a CA. You will have a chance to analyse an organisation and its business environment, examining how it creates value in the context of ethical decision making. Ethics and Business has a 2-week study period including a workshop in week 2.

Core subjects 2 – 7 have a 9 week study period including 8 study weeks and 1 final assessment week.

Core 2: Risk and Technology

Analyse how businesses create and protect stakeholder value with a focus on risk management, data and technology. You’ll evaluate and respond to the benefits, risks and challenges organisations face, arising from existing and emerging technologies, process automation and the use and application of data.

Core 3: Financial Accounting and Reporting

Advance your technical knowledge of financial accounting and reporting and develop broader professional and business skills. You apply International Financial Reporting Standards (IFRS) or local equivalents, and regulatory and ethical requirements to account for and report on a diverse range of business transactions and events.

Core 4: Tax (AU or NZ)

Develop essential knowledge and skills to provide tax services and advice. You will be introduced to the core knowledge and skills of tax required to provide advice and services for a range of transactions and events appropriate to the jurisdiction.

Core 5: Business Performance

Develop the skills you need to critique the performance of a business and support complex business decision making. You apply appropriate financial models in conjunction with non-financial factors in order to evaluate alternatives and determine appropriate business solutions.

Core 6: Audit and Risk

Apply professional judgement and professional scepticism when addressing risk while auditing. You will be equipped with skills for identifying and assessing risks and controls while taking into consideration the broad impact of changes in an entity and its environment.

Core 7: Integrated Chartered Accounting Practice (ICAP)

Build on and integrate your existing technical knowledge, critical thinking and professional skills to be trusted partners in business. You will apply an ethical approach to the use of technical knowledge, critical thinking and professional skills. You'll learn to communicate insights effectively to meet the needs of a variety of audiences.

Choose 2 elective subjects:

All the below electives have a 7-week study period including 6 study weeks and 1 final assessment week.

Elective: Advanced Tax (AU or NZ)

Advance your knowledge and skills required to provide comprehensive and in-depth input and services for a range of transactions and events appropriate to the jurisdiction

Elective: Assurance

Extend your audit and risk technical knowledge and professional skills to other assurance and related services.

Elective: Data Analytics and Insights

Identify, analyse, solve and communicate business problems using data analysis techniques and modern business intelligence tools.

Elective: Strategy and Performance

Develop and implement strategies that create value by using applied financial and business skills.

Elective: Advanced Financial Reporting

Extend your technical financial reporting knowledge and professional skills

Elective: Financial Modelling

Combine your technical and professional expertise with practical financial modelling approaches to help solve business problems and make business decisions.

Elective: Sustainability for Accountants

Develop your understanding of environmental, social and governance impacts on organisations

For in-depth information on each of the subjects, their pre-requisites and co-requisites as well as subject structure, please have a look at the CA Program Subject Description available for download below.

Mentored Practical Experience

As a Provisional Member, you can begin the Mentored Practical Experience component before, during or after completing the required formal education component of the CA Program. However, you must complete 3 years of full-time (or part time equivalent) Mentored Practical Experience within the maximum 8-year Provisional Membership period before you can qualify for full CA membership.

During this time your mentor will share insights, guide your work, and finally, give the endorsement and recommend you for full membership of Chartered Accountants ANZ. With the support and insights of your mentor, you will be able to strengthen your professional judgement, leadership and teamwork skills.

For your Mentored Practical Experience to be recognised, you must:

  • Be employed by a CA ANZ approved employer (ATE/RTE).
  • Complete three years full time (or part-time equivalent) experience, and not less than 500 days on a relevant accounting role. Prior experience can be recognised to a maximum of 12 months in total, if the experience has been gained within the past six years.
  • Work under the guidance of a CA ANZ approved mentor.

What is a relevant accounting role?

An accounting role is considered ‘relevant’ if it involves having a depth of experience in at least one of the following technical areas:

  • Financial accounting and reporting
  • Tax in practice
  • Tax in audit
  • Management accounting and business performance
  • Audit and assurance
  • Technology
  • Data analytics and insights
  • Risk
  • Strategy and performance
  • Financial modelling
  • Financial advice
  • Insolvency
  • Superannuation

Please note: Accounts Receivable/Payable roles do not meet this requirement.

Finding a mentor

You are responsible for finding your own mentor. They must be an experienced Chartered Accountant who is a current member with Chartered Accountants ANZ or member of a Global Accounting Alliance (GAA) body which CA ANZ has full recognition agreement with. Finding a Chartered Accountant at your work would be a good place to start. If that isn’t an option, a Chartered Accountant elsewhere is acceptable.

For more information on Mentored Practical Experience, workload and learning support provided while you study the CA Program, please have a look at the CA Program Information available for download below.

On completing the CA Program

On successful completion of both components of the CA Program, candidates will be awarded a Graduate Diploma of Chartered Accounting (GradDipCA): a TEQSA accredited postgraduate qualification under the Australian Qualifications Framework, and an internationally recognised CA designation. You will also be eligible to apply for full CA membership with Chartered Accountants ANZ.