CA Program study resource
CA ANZ study notes, practice exams and flashcards
Condensed notes, practice papers with worked solutions, flashcards and a cheat sheet for every core CA Program subject. Packs are $15 to $95 AUD, delivered as an instant PDF download. We cut each subject to what the exam rewards, with practice papers and cases that behave like the real thing.
- 9subjects
- 3 yrmentored work
- Onlineexams
- 1 to 3 yrthe diploma
Independent study notes for accounting certification candidates. Not affiliated with any professional body.
The overview
How the CA Program works
Two things sit side by side: a postgraduate diploma made of nine subjects, and three years of supervised work. You need both for the designation, and most people do them at the same time while holding down a job.
The study
Nine subjects, 120 credit points
Seven core subjects and two electives you choose, inside a Graduate Diploma of Chartered Accounting at AQF level 8. Each subject runs over roughly seven to nine weeks.
The work
Three years on the job
Alongside study you log three years, and at least 500 days, of mentored practical experience with a registered mentor. Study and work usually overlap.
The format
Online, start to finish
Subjects are taught online and most final exams are sat online under remote invigilation. You need a laptop, a webcam and a stable connection. Phones and tablets are not supported for exams.
The pace
One to three years
Most candidates study part time around a job and take one subject at a time, so the diploma usually takes one to three years. Intakes run in terms across the year.
The shape of it
The nine subjects, and how they build
The subjects are meant to be taken in a rough order. Ethics comes first, the technical core sits in the middle in any order, then two electives, and a capstone that pulls it together at the end.
Ethics and sustainability
A short foundation subject, usually taken first. It sets up the professional judgement every later subject leans on.
- Core
- short
- pass or fail
Five technical cores, in any order
Financial accounting and reporting, tax, risk technology and AI, strategy and business performance, and audit and risk. This is the bulk of the program.
- Core
- the main body of work
Two electives you choose
Pick two subjects that match the work you do or where you are heading. Most electives build on a core subject.
- Elective
- choose two
Integrated chartered accounting practice
The capstone, taken last once the cores are done. It ties the whole program together on one business.
- Core
- the capstone
Choosing two
Which electives suit you
You choose two electives. The right pair usually mirrors the work in front of you, so the study pays off twice, once in the exam and once at your desk.
Advanced financial reporting
For reporting-heavy roles. Group accounts and the harder standards, a step up from the core reporting subject.
Advanced tax
For tax advisory and compliance. Specialist tax advice that extends the core tax subject.
Assurance
For auditors. Wider assurance and related services beyond the financial statement audit.
Data analytics and insights
For data-facing finance roles. Analysis techniques and business intelligence tools.
Financial modelling
For decision support and corporate finance. The practical modelling used in planning and advisory work.
Sustainability for accountants
For ESG and sustainability reporting. The disclosures accountants are increasingly asked to prepare.
The exact elective list and availability are set by the program, so check the current subject list before you enrol.
What you're marked on
How CA subjects are assessed
This is not a stack of multiple-choice papers. Most subjects mix written work during the term with a final assessment, and that final piece is usually a hurdle you have to pass on its own.
Mostly written
A submission, then an exam
Most subjects pair a written submission partway through with a final invigilated exam, and that final piece is usually a hurdle you must pass on its own.
Some vary
Cases and presentations
One core is assessed by two written submissions with no exam. The electives add a short recorded presentation, and a couple of subjects include a compulsory workshop.
Ethics and capstone
Different again
The short ethics subject is a pass or fail built around a workshop. The capstone runs on collaborative workshops and integrated case work.
Weightings and formats are set by the program and can change, so confirm against the current subject outline before you rely on them.
The guides
Study resources by subject
A full guide for each subject: the syllabus, the standards, the traps, worked examples and the pack. Start with the one you are sitting next.
Core subjects
Financial accounting and reporting
Complex transactions, consolidations and the standards behind financial statements.
Tax
Income tax, CGT, GST, FBT and the taxation of entity structures, for Australia.
Risk, technology and AI
Risk, governance, and the technology and AI behind reporting. Assessed by written cases.
Strategy and business performance
Strategy, performance measurement, long-term value and sustainability disclosure.
Audit and risk
Planning, performing and finalising the audit, with judgement and scepticism.
Ethics and sustainability
The Code, the five principles, and sustainability. The short subject that comes first.
Integrated chartered accounting practice
The capstone. Bringing every subject together to advise a real business.
Electives
Advanced financial reporting
Group accounts and the harder standards, one level up from the core reporting subject.
Advanced tax
Specialist tax advice that extends the core tax subject for advisory and compliance roles.
Assurance
Wider assurance and related services beyond the financial statement audit.
Data analytics and insights
Analysis techniques and business intelligence tools for data-facing finance roles.
Financial modelling
The practical modelling used in planning, decision support and advisory work.
Sustainability for accountants
The sustainability and ESG disclosures accountants are increasingly asked to prepare.
Before you start
Common questions
What is the CA Program?
It is the pathway to becoming a chartered accountant in Australia and New Zealand. It combines a Graduate Diploma of Chartered Accounting, made of nine subjects, with three years of supervised work experience.
How long does it take?
The diploma usually takes one to three years, since most candidates study part time around a job. The three years of mentored practical experience usually run at the same time, so most people are not adding the two together.
Is it all exams?
No. Most subjects combine a written submission with a final exam. One core is written throughout, the electives include a recorded presentation, and the capstone is workshop and case based.
Do I need to be working in accounting?
Yes. The three years of mentored practical experience are done in an approved role under a registered mentor, so a relevant job is part of the program.
Which subjects do you cover?
Seven core subjects are ready now, each with its own guide, along with two of the electives. The remaining four elective packs are in production.
Are Summo Notes affiliated with the program?
No. Summo Notes is an independent study resource and is not affiliated with or endorsed by any professional body. We write our own materials to help candidates study.
Summo Notes is an independent study resource and is not affiliated with or endorsed by any professional body.