Applying for an exemption from CPE requirements

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

Last updated on 21 October 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
Details of CPE hours completed and shortfall hours	Record the CPE hours you completed during the relevant 3-year rolling period using the CPE log book [XLSX, 38 KB] (opens in new tab). The logbook will calculate your CPE shortfall. Check that the shortfall hours for which you are seeking an exemption are accurate.
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.
List of planned courses to make up the shortfall	Include: Course dates Course titles Providers for courses Evidence of registration
Evidence of structured CPE hours	Maintain evidence of structured CPE hours for the 3-year rolling period and provide it to ACRA when requested. Evidence may include: Certificates Attendance lists Letters from employers or lecturers

Fees and processing time

Exemption for CPE requirements

What you need to know	Details
Fee	$50
Processing time	At least 10 working days

Open the General lodgement (opens in new tab) eService and log in.
For Type of lodgement, under "Public accountant and accounting entity", select Other public accountant and accounting entity related lodgement.
State "Application for CPE exemption for renewal of registration as a public accountant" under "Description".
Upload all required documents.
Submit your filing.
Pay the fee.

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.

Outcome

What to expect

Approved

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

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

Rejected

You must stop practising as a public accountant.