Obtaining a Public Practice Certificate

Find out more about the pre-requisites and apply online for a CPA Australia New Zealand public practice certificate.

Regulation of public accounting services (PDF)
Find out what is (and is not) defined as a “public accounting service” under CPA Australia’s By-Laws and learn about CPA Australia’s regulatory requirements.

Business structures (PDF)
Understand the business structures used in public practice (primarily sole practitioners, partnerships, companies and trusts).

Licences and registrations for public practitioners (PDF)
Gain an overview of licensing requirements and other regulations when offering tax, audit, investment and trustee services.

Qualified and licensed auditors
Learn more about the two types of audit regulation in New Zealand. This information is relevant for those responsible for, or are considering conducting statutory assurance engagements that require a qualified auditor, or FMC audits (also known as issuer audits) that require a licensed auditor.

Letters of engagement
Download sample client engagement documentation.

Tax checklists and letters
Download a range of tax checklists and pro-forma tax letters.

Independence guide (PDF)
A guide to your independence obligations under APES 110 Code of Ethics for Professional Accountants.

Opportunities and challenges for public practices (PDF)
Is your business a firm of the future?