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Out of Service and Temporary Approval
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Out of Service 
Candidates enrolled in the Chartered Accountants Program may accumulate a maximum of two modules (28 weeks) out of service over the entire program provided a Chartered Accountant or member of a fully recognised overseas body agrees to act as their mentor during any out of service period (refer to Chartered Accountants Program Regulations 7.3). To apply for out of service, you will need to provide a Employment Details form with Sections 1 and 4 completed. 
 
Please note, however, that any period of the Chartered Accountants Program spent out of service cannot be counted towards the three years of approved service that is required for admission to membership. If you have not already completed three years of practical experience mentored by a Chartered Accountant in an approved firm or organisation you will need to regain approved employment and complete the required period of approved service before applying for membership. 
 
Candidates must commence their first module in approved employment before being eligible to apply to access any Out of Service time. Candidates changing employment with a new employer and/or mentor are required to submit Section 1, 2 and 3 of a Employment details form (pdf, 103KB) to the Institute as soon as possible after commencement. 
 
Working in an overseas location (excluding Singapore, Malaysia & Fiji) 
If you are working in one of the following countries, you may be eligible to apply for temporary approval of your employment: 

  • United States of America
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  • England
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  • Wales
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  • Ireland
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  • Scotland
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  • Canada
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  • Hong Kong
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  • South Africa
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  • New Zealand
 
Temporary Approval 
If you are working in a in one of the specified locations, you may be eligible to apply for temporary approval provided a member of a fully recognised overseas body mentors you. This will enable you to complete the module overseas and to continue accruing service that can be counted towards the three years of practical experience required for Institute membership. It is important that the individual who will act as your mentor is in a position to act as mentor and provide guidance to you during your period of service and the Chartered Accountants Program.  
 
To continue accruing your service in one of these locations, you will be required to participate in the Practical Experience Program - further information regarding the Practical Experience Program is available in the Candidate Guidelines 
 
Temporary approval is only permitted for a short period of time or a specified module as agreed between the Institute, the candidate and the mentor. Please note that you can complete a maximum of 18 months and 2 Chartered Accountants Program modules outside Australia, Singapore, Malaysia or Fiji. 
 
To apply to continue the Chartered Accountants Program from one of these locations, you will need to complete sections 1 and 2 of the Employment Details form, signed by your employer, line manager and mentor and sumit to the Institute. Upon approval of this signed Agreement, the Institute will provide you with access to the Practical Experience Activity Log, which will allow you, your manager and your mentor to continue tracking your required work experience. 
 
Please note that you can enrol into a Chartered Accountants Program module prior to finalisation of the Pratical Service Agreement found in sections 1 and 2 of the Employment Details form, however the Agreement needs to have been received and approved before module commencement to ensure that you are eligible to undertake the module. 
 
Module Focus Sessions 
Focus Sessions are considered an important part of the Chartered Accountants Program, as they are the means by which candidates demonstrate, and the Institute assesses, non-technical skills. Due to the format and cost of focus sessions, they are only offered in Australia, Singapore and Malaysia. If you decide to undertake a module outside one of these locations you will be required to travel to attend your focus sessions. 
 
Module Examination 
Depending on where you are situated, the Institute will attempt to provide an examination venue as close as possible to you however you may have to travel to the venue. It is important to discuss alternative locations for the examination with the National Customer Service Centre when you are enrolling in the module. 
 
Costs 
In addition to the module fee, there are a few costs involved with undertaking a Chartered Accountants Program module offshore. 
 
You will need to pay: 
  • $325 for the examination to be held in an offshore location
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  • $150 for your CLP to be couriered to you. Please note we cannot courier to a PO Box
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  • Accommodation and travel to and from focus sessions and exams (at own expense)
 
 
Alternative options when living in a recognised overseas location 
If you would prefer not to continue the Chartered Accountants Program offshore you could: 
 
1. Become a member of one of the GAA bodies by completing the local professional qualification and then apply for membership of the Institute on your return to Australia. 
 
2. Place the Chartered Accountants Program on hold until you return to Australia, Singapore, Malaysia or Fiji. Please note that you have eight years in which to complete the Chartered Accountants Program. If you have not completed your Chartered Accountants Program within eight years, you will be required to repeat any expired modules.