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Accounting and Corporate Regulatory Authority

Applying for an exemption from CPE requirements

You can apply for an exemption from continuing professional education (CPE) requirements.

Apply via General Lodgement
Last updated 29 January 2026

Before you apply

This guide explains how to apply for an exemption if you cannot meet your CPE requirements due to valid reasons.

Who may apply

As an individual, you can apply directly.

You may also engage a Corporate Service Provider (CSP) to file on your behalf.

What you need to prepare

Required documents and information

You need to prepare

Details

Completed CPE shortfall template

Include details of your shortfall and the affected CPE category.

Reason for exemption, with supporting evidence (if any)

Explain why you could not meet the CPE requirements.

Provide evidence to support your reason, such as a doctor's letter if you were ill.

Details of CPE hours

Record the CPE hours you completed during the year using Appendix IV of the CPE Syllabus.

Evidence of structured CPE hours

To prove your structured CPE hours for the year, provide any of these:

  • Certificates

  • Attendance lists

  • Letters from employers or lecturers

List of planned courses to make up the shortfall

Include:

  • Course dates

  • Course titles

  • Providers for courses

  • Evidence of registration

Fees and processing time

Exemption for CPE requirements

What you need to know

Details

Fee

$50

Processing time

At least 10 working days

How to apply

  1. Open the General lodgement eService and log in.

  2. For Type of lodgement, under "Public accountant and accounting entity", select Other public accountant and accounting entity related lodgement.

  3. State "Application for CPE exemption for renewal of registration as a public accountant" under "Description".

  4. Upload all required documents.

  5. Submit your filing.

  6. Pay the fee.

After you apply

Wait at least three working days for ACRA to acknowledge your application before following up.

Do not submit your renewal application until you receive the outcome of your exemption application.

Application outcomes

Outcome

What to expect

Approved

The Public Accountants Oversight Committee (PAOC) may require you to:

  • Make up for the CPE shortfall

  • Complete additional CPE hours within a set timeframe

You must meet these conditions before you can renew your certificate of registration.

Rejected

You must stop practising as a public accountant.