Electives

CPA candidates are required to complete two electives to achieve the CPA Australia designation
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Australian taxation

There are two taxation subjects - with the advanced version recommended for practitioners or candidates with prior learning in taxation

Audit & assurance

Understand the auditing standards and how to provide assurance services for Australian businesses

Business issues & risk management

Contemporary Business Issues explores the impacts of the global business environment.
Financial Risk Management sets out the key risks in modern businesses and the relevant accounting requirements

The Shortcut Strategy is available for Advanced Audit and Assurance and Australia Taxation

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