Public practice refers to members who offer accounting services to businesses and the public (see detailed definition below). For regulatory purposes CPA Australia has created its own By-Laws for members in public practice. The main rules of conduct are listed below.
To be a principal in public practice you must:
Guide to public practice pathways (192.78 KB) - last updated Tuesday, 10 May 2011
Read about: the benefits of being in public practice; the public practice and limited practice certificates; as well as support services and licensing and registration requirements for specific services.
International practice management guide (572.86 KB) - last updated Thursday, 15 March 2012
This guide provides an overview of the requirements to practise as an accountant in Hong Kong, Malaysia, New Zealand and Singapore. The guide is a supplementary resource in the Practice Management distance learning program.
New Zealand public practice certificate: frequently asked questions (195.24 KB) - last updated Monday, 9 January 2012
CPA Australia has formulated these Frequently Asked Questions, following the changes to By-Laws to regulate New Zealand members engaged in offering public accounting services in the same manner as Australian members effective 1 January 2012.
Public accounting services include, but are not limited to, accounting; bookkeeping; auditing and assurance services; taxation; insolvency and corporate reconstruction; financial planning; and financial reporting.
Public accounting services do not include information technology, management consultancy and company secretarial services, unless such services are provided in conjunction with the activities listed above.
Summary of the regulation of public accounting services in Australia (34.00 KB) - last updated Friday, 6 May 2011
This document provides an outline of regulations for public accounting services in Australia.
Summary of the regulation of public accounting services in New Zealand (79.04 KB) - last updated Tuesday, 1 May 2012
An outline of regulations for public accounting services in New Zealand effective 1 January 2012.
Application for recognition under transitional arrangements for a New Zealand public practice certificate (133.34 KB) - last updated Monday, 9 January 2012
This form should be completed by members wishing to apply for recognition under the transitional arrangements for the introduction of a New Zealand public practice certificate.
