CPA Australia Foundation Exam Preparation
Subject-by-subject preparation for the Foundation exams, for candidates whom CPA Australia has asked to complete foundational study after assessing their record. You study online through recorded lessons on the Smart Platform, following a study plan and practice questions.
Who is the CPA Foundation course for?
A solid foundation for professionals who want to go further in accounting, audit and finance.
Accounting and finance students
People who want to strengthen their accounting and finance foundations before starting the CPA Program.
Accounting, audit and finance staff
Those required to complete Foundation exams under their CPA Australia assessment.
Career changers
People who want to build the professional foundations systematically.
Not every candidate needs Foundation subjects — it depends on the outcome of your CPA Australia assessment.
Common difficulties when preparing for the exam
Studying out of order
Knowledge stays unstructured — hard to remember, hard to apply, with weak links between subjects.
Not enough material
Material that is too long, or missing revision resources, makes preparation difficult.
Rote learning
Without understanding the fundamentals, students struggle when exam questions vary.
Easy to give up
Difficult material combined with studying alone makes it easy to give up.
The Foundation exams
Under CPA Australia's current structure, the core Foundation exams commonly comprise four subjects: Foundations of Accounting, Business Finance, Financial Accounting and Reporting, and Management Accounting. Economics and Markets (EM) and Fundamentals of Business Law (BL) have not been a general requirement since November 2023. You enrol only in the subjects CPA Australia requires.
Economics & Markets
Economics and Markets
Foundations of Accounting
Core Accounting Principles
Fundamentals of Business Law
Business Law and Legal Basics
Business Finance
Corporate Finance
Financial Accounting & Reporting
Financial Accounting and Reporting
Management Accounting
Management Accounting
What the CPA Foundation subjects cover
CPA Foundation fees
Fees are charged per subject and depend on your study plan and the number of subjects enrolled.
EdooSmart offers Vietnamese and English classes, plus other packages tailored to individual needs. We will send you a detailed quote, including the access period and extension policy, when you request a consultation.
For a study path of 3 subjects or more. EdooSmart will send you the applicable conditions when you request a consultation.
For group enrolments. EdooSmart will send you the applicable conditions when you request a consultation.