Progression Rules


The progression rules for the new syllabus have been designed to provide students with the flexibility to manage their progesssion through the syllabus.

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Under the old syllabus, students were required to complete each stage before progressing to the next stage. Students were allowed a specific number of years to complete each stage.


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Under the new syllabus students will manage their own progression through the syllabus and will be given a specific number of years to complete all examinations, based on where they commence within the syllabus.

Current students will have their sittings reset as follows:
  • Students at the Foundation Level (based on their lowest subject to be attempted) will have 9 years to complete their studies.
  • Students at the Professional Level (based on lowest subject to be attempted) will have 7 years to complete their studies
  • Students currently at the P2 Level (after August exam results) will be granted an additional two sittings - having a total of 3 years to complete their final stage of studies.
Students must attempt exams in order by examination level, but there are no restrictions on the order of subjects you may take within an examination level. Should students wish to attempt examinations from the next examination level, they may do so, however, they must also register to sit the remaining subjects in their current exam level in the same exam sitting. E.g. all remaining examinations at Foundation level must be applied for if attempting a subject(s) from the Professional level. All remaining Professional level examinations must be applied for if attempting a subject(s) from the Strategic level. The order of levels for CPA examinations is:
  1. Foundation - 4 subjects
  2. Professional - 6 subjects
  3. Strategic - 4 subjects (2 mandatory and 2 electives)
Students may not attempt a subject from a higher level if the prerequisite subject(s) from lower level(s) have not been completed or exempted. For example, students may not attempt Strategic Level Advanced Financial Reporting, unless they have passed or been exempted from Professional Level Financial Reporting. Please refer to the Prerequisites Table for details.

Students are allowed a maximum of 4 examination attempts per subject -  these attempts do not have to be taken in consecutive sittings.