Completely free
No account walls, no upsell
Free exam prep for every test — 20,000+ exam pages and 2.4M+ practice questions.
Open free Ethics and Governance prep resources ↗Exam facts & prep options
CPA Program — Ethics and Governance
Ethics and Governance is one of the four compulsory subjects of the CPA Australia CPA Program (each subject is delivered over a single semester with an exam at the end): a 195-minute (3 hours 15 minutes) open-book computer-based exam combining multiple-choice and extended-response questions, delivered at Pearson VUE test centres worldwide (online proctoring only in limited circumstances), scored on a 100–900 scale with a passing scaled score of 540.
Official exam siteJump to prep options ↓
QuestionsNot publicly disclosed — The current first-party exam pages and candidate materials cited for this record were reviewed; they do not publish this field.
Testing time195 minutes (3 hours and 15 minutes) of exam time; the full appointment is 225 minutes including a non-disclosure agreement (5 min), tutorial (10 min), one unscheduled 'Pause the Clock' break (5 min) and a survey (10 min)
ScoringScaled score on the 100–900 CPA Program assessment scale; 540 is the passing scaled score (set by a panel of CPAs and FCPAs per subject); results also expressed as a grade (Fail, Pass, Credit, Distinction, High Distinction)
Exam feeAUD 1,597 standard subject enrolment (per subject, includes the exam); AUD 1,416 early-bird enrolment — Australian fees incl. 10% GST where applicable; fees are published per region (e.g. NZD 1,681 standard / NZD 1,491 early bird for New Zealand residents). Exam deferral AUD 404 standard / AUD 545 late; an appointment change made 24–72 hours before the exam is payable directly to Pearson VUE in Australian dollars
Prep options
Study resources for Ethics and Governance
Independent prep
Courses and study resources
Exam overview
What to know before choosing your prep
- Who runs it
- CPA Australia
- Category
- Accounting Licensure
- Current version
- Fourth edition subject outline — current CPA Program Ethics and Governance subject specification; no other public version label
- Where it applies
- Global
- Exam languages
- English
- Score scale
- 100–900 scaled score
- Testing provider
- Pearson VUE (test-centre delivery and OnVUE online proctoring)
- Format
- Open-book computer-based exam taken at an authorised test centre (primary mode), combining multiple-choice and extended-response questions; online proctoring via Pearson VUE OnVUE is available only where there is no test centre within a reasonable distance or with approved mitigating factors; candidates may bring their study guide and printed materials (no pen and paper — a whiteboard is provided)
- Availability
- Exams are scheduled within a per-semester exam delivery window at the end of each half-year study period; appointments booked via My CPA Program through Pearson VUE until the scheduling close date
- Results
- Results are released after each semester concludes on dates published on the important dates page and accessed via the results portal; transcripts are mailed within 8–12 weeks of the official release date
- Score validity
- Passed CPA Program subjects remain credited while the candidate advances to CPA status; candidates have six years from joining as an Associate member to complete the three CPA Program requirements (degree, experience, six subjects)
- Remote testing
- Varies by jurisdiction
Exam structure
One open-book exam combining multiple-choice and extended-response questions, weighted across five modules: Accounting and society 15%, Ethics 20%, Governance concepts 25%, Governance in practice 25%, Corporate accountability 15%
Where rules vary
The CPA Program is delivered worldwide to CPA Australia candidates; the exam specification is the same globally. CPA Australia cannot deliver exams in Quebec or OFAC-sanctioned countries, and candidates in Mainland China, Japan, South Korea and Slovenia must sit test-centre exams (no online proctoring there)
Eligibility
Candidates must be Associate members of CPA Australia and fully paid for the subject enrolment before undertaking the subject and its assessment
Retake policy
No supplementary exams; CPA Australia does not remark exams — a failed subject requires re-enrolment in the subject in a later semester (a new enrolment fee); exam appointments can be rescheduled until the scheduling close date, after which only documented extenuating circumstances are considered