CPA AUSTRALIA
APPLICATION TO CHANGE PRACTISING CERTIFICATE STATUS
APPLICATION FORM
WHAT IS THIS APPLICATION FOR?
This application is to request a change in your practising certificate status. I wish to:
change from a Public Practice Certificate to a Limited Practice Certificate (Please complete sections A, B, C and D below). hold my Public Practice Certificate as an employee instead of as a Principal, Partner or Director. (Please complete sections B and E below)
(A) CONFIRMATION OF ELIGIBILITY TO HOLD A LIMITED PRACTICE CERTIFICATE
Please tick the box below to confirm your eligibility to hold a Limited Practice Certificate.
I earn less than $45,000 in gross fees per calendar year from the provision of public accounting services.
Note: if you have an expectation of earning over $45,000 in gross fees per calendar year you will need to retain your Public Practice Certificate.
(B) ABOUT YOU
As you are a member of CPA Australia we already have some of your details. Please reconfirm the following personal details to ensure our records are up-to-date.
Membership No.
Title
First name
Last name
Position title (please tick one)
Preferred name (optional)
Sole practitioner Director Employee Contractor
Name of practice entity
Registered trading name
(if different to above)
ABN / NZBN
Practice street address
Suburb/area
Postcode/ZIP
State/province
City
Country
Preferred mail
Business phone
Mobile
Mailing address
Suburb/area
Postcode/ZIP
State/province
City
Country
Preferred mail
Practice email
Practice website
(C) PRACTICE TYPE (ONLY TO BE COMPLETED BY THOSE CHANGING TO A LIMITED PRACTICE CERTIFICATE)
Tick one of the below boxes:
Sole practitioner - unincorporated Sole practitioner - incorporated
A sole practitioner structure is the only structure allowed under CPA Australia’s By-Laws for members holding a Limited Practice Certificate.
2 | Application to change practising certificate status
(D)LIMITED PRACTICE CERTIFICATE HOLDER DECLARATIONS
I declare that:
I earn less than $45,000 in gross fees per year and I acknowledge that if my gross fees per year exceed $45,000 I am required to hold a Public Practice Certificate
I will establish / maintain levels of quality control in accordance with CPA Australia’s Quality Review Program
Upon selection, I will undertake, complete and have accepted a Quality Review in accordance with the Quality Review Program policies and procedures at the time
of selection
I hold – and have attached a copy of – my current policy of professional indemnity insurance as per CPA Australia’s By-Law 9.8 for the minimum sum insured of
$2 million for members based in mainland Australia or $1 million for members based in Tasmania or New Zealand
I do / do not hold client monies or authority to operate a client bank account in accordance with APES 310: Dealing with client monies.
Please print and sign. We do not accept digital signatures.
Signature
Date
/
/
(E) EMPLOYEE CERTIFICATE HOLDER DECLARATIONS
I declare that:
I am not providing public accounting services in my own right, outside of my current employment
Upon selection, I will undertake, complete and have accepted a Quality Review in accordance with the Quality Review Program policies and procedures at the time
of selection
I am covered under my employer’s professional indemnity insurance and my employer holds a current policy as per By-Law 9.8 (please attach a copy).
Please print and sign. We do not accept digital signatures.
Signature
Date
/
/
(F) LODGEMENT OF APPLICATION
When completed, please return this form to CPA Australia, Public Practice, GPO Box 2820, Melbourne, Victoria, 3001.
(G) IF YOU NEED HELP OR MORE INFORMATION
A public practice officer will be able to assist you with the requirements to change your practising certificate status.
Australian members can contact a public practice officer by calling 1300 73 73 73 or by emailing [email protected]
New Zealand members can contact a public practice officer by calling (+64) 09 913 7450 or by emailing [email protected].
(H) WHAT HAPPENS NEXT
1. We will let you know if your application cannot be processed or we require additional information.
2.
We will let you know the outcome of your application
In general, you should receive our response by email within 10 working days of receiving your application.
3.
Appeal or review policy
Details of the appeals review process are outlined in CPA Australia’s By-Laws Part 9 on Public Practice.
(I) PRIVACY STATEMENT
To view CPA Australia’s Privacy Policy visit our website at cpaaustralia.com.au.
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You have the right to access any Personal Information which CPA Australia holds about you, subject to the exceptions in the Privacy Act 1988 (Cth) or the New Zealand Privacy
Act 1993. You may also request the correction of information which is inaccurate. Access and/or correction requests can be made at your local CPA Australia office or via the
‘Update your profile’ service at cpaaustralia.com.au.