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Transitional arrangements for students

If you started studying accounting before January 1, 2010, transitional arrangements may affect your study toward CA academic requirements for membership. The following provides an overview of transitional arrangements, pathways, schedules and policy

Transitional arrangements

 

Transitional arrangements are in place for students who started their accountancy study before January 1, 2010. If you have successfully passed one or more degree level papers in accountancy at an Accredited Tertiary Institution (ATI), you are considered to have started your accountancy studies.  

 

View the current Chartered Accountant academic policy 

Transitional arrangements provide two options, or transitional pathways, for study.

Pathway A (Recommended)

You may transfer to the 2010 academic policy and receive concessions towards the 2010 required accounting topics on the basis of study already completed. Each ATI has a transitional schedule showing the papers we recognise as meeting the 2010 required accounting and business topics. You can use the schedule to tick off the papers you have done and identify papers you have yet to complete under this pathway.

Under Pathway A you must meet the remainder of the academic requirements, including:  

  • four years' degree level study

  • completion of a bachelor's degree

  • completion of the required accounting and business topics (listed in the transitional schedule).

View the transitional schedules

You have 10 years from the start date of your accountancy study to complete your study and apply for provisional membership.

Pathway B (Alternative)

Under Pathway B, you can complete your studies according to the CA academic policy you started with.*

 If you choose this pathway:  

  • you must meet the required topics of the relevant policy, in full

  • you need to complete 30 credits of liberal studies

  • you are not required to complete the accounting and business percentage requirements.

2010 academic policy

If you started your study before January 1, 2010, you can also choose to meet the 2010 academic policy in full.

*Subject to the expiry date of the relevant academic schedule.