Key Areas

The Chartered Accountants Program core knowledge areas (CKAs) are pre-requisites for application into the Program.

It is a requirement that all potential candidates, regardless of their entry pathway, demonstrate that they have the required level of knowledge in these CKAs.

Your individual circumstances will determine which entry pathway into the Program applies to you, and the options available for demonstrating your knowledge of the CKAs.

You may be eligible for a work-based exemption in a pre-requisite CKA. This would be the case if your on-the-job experience and training has enabled you to develop levels of competence in a pre-requisite CKA that equates to passing an accredited CKA subject at tertiary level.

For information about a work-based exemption, please contact our National Customer Service Centre.

If you are unsure which entry pathway applies to you, refer to the entry requirements for the Program.

Mandatory core knowledge areas for Program application:

1. If you commenced your accredited accounting degree or conversion studies prior to 1 January 2013, your subjects must cover the following CKAs:

• Accounting Systems and Processes
• Financial Accounting (Formerly known as Corporate Accounting and Reporting prior to 2013)
• Accounting Theory (Formerly known as Accounting Theory, Professional and Regulatory Processes prior to 2013)
• Management Accounting (Formerly known as Cost and Management Accounting prior to 2013)
• Finance
• Audit and Assurance
• Commercial Law (Formerly known as Legal Framework and Commercial Law prior to 2013)
• Australian Corporations Law
• Australian Taxation.

2. If you commenced or will commence your accredited accounting degree or conversion studies post 1 January 2013, subjects covering the below CKAs will be required in addition to those listed above:

• Accounting Information Systems
• Economics
• Quantitative Methods.