The ICAI CPA Australia pathway: one course, one exam and the visa test it does not cover

An Indian chartered accountant in good standing with the Institute of Chartered Accountants of India (ICAI) who meets the conditions can join CPA Australia as an Associate member, finish one online course and one exam subject, and start writing CPA after their name. That is the entire study requirement under the ICAI CPA Australia mutual recognition agreement, which the two bodies announced in July 2026 had been renewed. What the agreement does not do is count towards a migration skills assessment. CPA Australia’s own FAQ states that “Membership pathway agreements are not recognised for migration skills assessments.” Chartered Accountants Australia and New Zealand (CA ANZ) runs a separate route under its own agreement with ICAI.

Who qualifies under the ICAI CPA Australia agreement

In a CPA Australia media release datelined New Delhi, 1 July 2026, and an ICAI press release dated 9 July 2026, the two bodies said they had renewed the Mutual Recognition Agreement (MRA) “for a further period of five years”.

CPA Australia’s pathway page sets out the conditions of the current MRA. An applicant must be “a member of good standing with ICAI and not currently subject to any disciplinary sanctions or investigations”, must have “successfully completed” the ICAI exams and practical experience requirements, and must not have gained “entry to ICAI membership through another MRA, any other similar pathway agreements or any special member pathway”.

There is also an education test with an alternative. The applicant must “hold a university degree recognised by the Australian Government Department of Education, Skills and Employment as being at least equivalent to Australian bachelor degree level”, or else “have at least five years’ work experience in professional accounting”. Verification takes “approximately 10 to 15 working days”.

Dual membership is a standing condition. A member admitted under the MRA “must retain their membership with the original membership body”. The FAQ says members admitted this way can keep their CPA Australia membership “even if the agreement expires”.

One course and one exam to the letters CPA

Entry is at Associate level. To advance, the new member “must successfully complete the following course and subject”: “Better Practice in Governance and Accountability (Online)” and the “Global Strategy and Leadership subject of the CPA Program”. CPA Australia describes Global Strategy and Leadership as “the capstone subject for the CPA Program”.

On completion, members “advance to CPA status, receive a CPA certificate and will then be able to use the letters CPA”. CPA Australia’s FAQ also sets a general clock for Associates: “You have six years to complete the CPA Program from the date you become an Associate member.” The letters do not, on their own, allow public practice. Members “wishing to sign audited financial statements, conduct public accounting services and act as a tax agent in Australia or New Zealand must obtain a public practice certificate”, and the FAQ adds that anyone who has migrated to Australia within the last five years must first complete Australian company law and taxation law subjects at a recognised university.

What the CPA Australia route costs

CPA Australia’s Australian fee schedule lists an “Application fee (2026)” of A$225.50. First-year Associate membership is A$399.50 for a full year or A$200 for a half year, because “If you become a member after 31 March, you will only need to pay half the annual membership fee for that calendar year.” Each CPA Program subject enrolment is A$1,416 at the early bird rate or A$1,597 at the standard rate. At CPA status the annual fee is A$888, and a Public Practice Certificate is a further A$568 a year. A separate schedule for members outside Australia has lower application and membership fees but the same subject fees. CPA Australia states that its fees are “subject to change”.

The CA ANZ alternative: five years’ experience and a short workshop

ICAI’s page records that its memorandum of understanding with CA ANZ was signed on 10 September 2021 “for the period of three years, which has now been further extended for a period of four years”. The route for ICAI members runs through CA ANZ’s International Pathway Program (IPP), which CA ANZ lists as open to members of the chartered accountancy institutes of Bangladesh, India, Nepal, Pakistan and Sri Lanka.

CA ANZ sets experience and residence conditions that the CPA Australia agreement does not. Applicants must “have been a full CA member for 5 years or more and currently be in good standing”, must “demonstrate a minimum of 5 years relevant experience, post gaining full membership with your home body, including a period in a senior position” such as “manager, senior manager, partner, or director”, and must “currently live in Australia or New Zealand”. ICAI’s page adds a concession: the two bodies “will consider, on a case-by-case basis, applicants who have attained at least three (3) of the five (5) year post membership work experience requirement so long as they meet all other requirements”.

CA ANZ describes the IPP as “a three or four day workshop, which includes a weekend”, delivered online or in person, and its terms allow “a maximum of 2 attempts”. Australian-based applicants pay A$1,677 plus GST. Those who pass then “complete the Special Admission Form”, “provide two references from CA ANZ members” and pay a Special Admission application fee to apply for membership as a CA.

Membership is one thing, a skills assessment is another

Neither agreement is itself a migration skills assessment, which is a separate application. The Department of Home Affairs’ skilled occupation list names three assessing authorities, CPA Australia, CA ANZ and the Institute of Public Accountants (IPA), for each of six occupations: Accountant (general) 221111, Management Accountant 221112, Taxation Accountant 221113, Corporate Treasurer 221212, External Auditor 221213 and Finance Manager 132211. CA ANZ says the release of the new OSCA occupation classification on 6 December 2024 “will not affect current assessments” and that it “will continue using ANZSCO codes for migration skills assessment until further notice”.

CPA Australia’s qualification assessment has three components. First, “You must hold a qualification that we assess to be an equivalent to at least an Australian bachelor’s degree.” Second, the studies must cover the mandatory competencies for the nominated occupation; for Accountant (general) there are seven, from accounting systems and processes and business law through to management accounting and quantitative methods. Third, English. CA ANZ applies seven mandatory areas for every code, adds audit and assurance for External Auditor and taxation law for Taxation Accountant, and notes that “Australian taxation law is compulsory only for Taxation Accountant occupation”. It says the studies of “a full member in good standing from a recognised professional accounting body” listed in the Australian Government’s Country Education Profiles or the UK ENIC guidelines “may be considered”.

Both bodies require IELTS Academic 7.0 in each of the four components, or an equivalent score in an accepted alternative, and both refuse at-home or online versions of the tests. For tests taken on or after 7 August 2025, both list new PTE Academic minimums and accept further tests, including CELPIP General and LANGUAGECERT Academic. Passport holders from Canada, New Zealand, Ireland, the United Kingdom and the United States are exempt. CPA Australia accepts results for three years from the test date.

CPA Australia charges A$565 for a qualification assessment lodged onshore (A$514 offshore), with a fast track option at A$675 onshore. CA ANZ charges A$565 for a standard qualification assessment or A$665 express, and A$625 for a combined qualification and skilled employment assessment, and its “full members do not need to pay the migration skills assessment fee”. CPA Australia warns that a migration outcome “may advise you to complete additional study that isn’t required for membership”, and that it “doesn’t award or provide advice on points for visa applications”.

Takeaway

Under the renewed CPA Australia agreement, an eligible ICAI member pays an application fee and an Associate membership fee and completes two pieces of study to use the letters CPA. The CA ANZ route asks for five years of post-membership experience, including time in a senior role, and residence in Australia or New Zealand, then a short workshop. A skills assessment tests whether the applicant’s qualification, subject coverage and English meet the standard for a nominated occupation, and CPA Australia states that membership pathway agreements are not recognised for that purpose. This article is general information, not legal or tax advice.