The following fees are applicable to Singapore. 


The fees below apply to new and existing members and are subject to change.

New memberships Fee (SGD)
Application fee (2021)
Application Review fee
First year membership: Associate (full year) $295
First year membership: CPA or FCPA (full year) $650
First year membership: Associate (half year)  $147.50
First year membership: CPA or FCPA (half year)  $325

The fees listed are subject to change.

Membership renewal Fee 2021 (SGD)
Associate $295
Associate (on full rate) $650
CPA or FCPA $650
Retired $130
Reduced (on application only) $325
Late fee: Applied to payments received after 14 January (not applicable on retired or reduced membership)  $46


Publication Fee (SGD)
Australian Accounting Review (print and online) $120
Australian Accounting Review (online only)  $92

CPA Program

  Fee 2021 (SGD)
Subject enrolment (early bird)  $1140
Subject enrolment 
Standard exam deferral $334
Late exam deferral $454
Subject material re-order*

*Enrolled candidates can access a digital copy of their study guide free of charge via My Online Learning, excluding Singapore Taxation which does not have a digital study guide.

Foundation exams

  Fee 2021
Exam enrolment SGD $348
Extension fee (per month to a maximum of six months) SGD $76
Change exam appointment between 24 to 72 hours before scheduled exam appointment  AUD $40

No refund for enrolment cancellation


Note: All fees are paid to CPA Australia, except for a change to exam appointment 24 to 72 hours before scheduled exam appointment, in which case a fee is payable directly to Pearson VUE in Australian dollars.

Public Practice Program E-Learning

  Fee 2021 (SGD) 
E-learning enrolment

Migration assessment

Australian skills assessment – for applicants migrating to Australia

  Fee (AUD)
New assessment $490
Additional ANZSCO code
Appeal $155
Withdraw application $73

New Zealand skills assessment – for applicants migrating to New Zealand

  Fee (NZD)
New assessment $320
Appeal $175
Withdraw application $85