CPA Australia Exam Guide

Module 3 — Planning, Budgeting & Forecasting:How to turn strategy into action in uncertain environments. We build the master budget (operational + financial), link short-term plans to long-term goals, use forecasts and variance analysis for control, and address behavioural pitfalls. We also compare zero-based, activity-based, and rolling approaches. Practice MCQs: https://cpacopilot.replit.app/.

Module 2 — Information for Decision-Making:Turn data into decisions. We cover the data→information→knowledge chain, the Global Management Accounting Principles, and how to meet different information needs across managers, investors, and creditors. Learn the role of TPS/ERP/DSS, how to judge information quality (incl. big data limits), and how management accountants act as trusted advisers who align insights with strategy and push for better systems. Practice MCQs: https://cpacopilot.replit.app/

Module 1 - Introduction to Strategic Management Accounting:What strategic management accounting is and why it matters: creating sustainable value by supporting strategy (from formation to evaluation) and synthesising financial and non-financial insights for better resource allocation. We cover the shift from scorekeeper to business partner, key challenges and skills, and the core analytical tools used to guide strategic decisions. Exam-focused and practical. Practice MCQs: https://cpacopilot.replit.app/

Module 5 — Contemporary Stakeholder Management:How to balance competing stakeholder needs over time, protect reputation and long-term value, and earn a social licence to operate. We cover CSR, legitimacy, crisis response, and modern communication (incl. social media) plus ways to embed stakeholders in decisions. Exam-focused takeaways. Practice MCQs: https://cpacopilot.replit.app/

Module 4 — Future of Natural Resource Management:Assess how organisations use and secure natural resources, measure the impact of scarcity on performance, and choose practical strategies—efficiency, substitution, recycling, and circular models—to manage risk and cost. Exam-focused takeaways with real-world examples. Practice MCQs: https://cpacopilot.replit.app/.

Module 3 — Contemporary Human Resource Management:What modern HRM looks like in practice: attracting and retaining talent, empowering people, and building culture. We assess a diverse workforce, ageing and diversity trends, flexible work, automation, and knowledge sharing—and link these to different business models and the sharing economy. Includes the accountant’s role in HR metrics. Practice MCQs: https://cpacopilot.replit.app/