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Pre-Chartered Accountants Program Self-Assessment
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Before considering enrolment in the Chartered Accountants Program, you should be aware that there is a level of assumed knowledge that is expected of candidates prior to commencing the Chartered Accountants Program. This assumed knowledge is based on the six core knowledge areas specified by the Institute and is gained when you study a university degree accredited by the Institute or other recognised formal qualification. 
 
This section outlines the assumed knowledge for each core curriculum area of the GradDipCA. To assist you to identify any assumed knowledge areas which require further development prior to entering the Chartered Accountants Program, we recommend that you review the assumed knowledge in the six core knowledge areas listed below. 

 
Auditing 
Pre-Chartered Accountants Program assumed knowledge 
Students should be able to demonstrate an understanding of the nature and purpose of auditing, the accountability of external auditors under statutory and professional requirements, the conduct of an audit according to regulatory and professional requirements, and to apply this understanding to current issues. 
 
Australian Taxation Law 
Pre-Chartered Accountants Program assumed knowledge 
Students should be able to demonstrate an understanding of taxation compliance within statutory and professional requirements, and apply this understanding to current issues. 
 
Commercial and Corporations Law 
Pre-Chartered Accountants Program assumed knowledge 
Students should be able to demonstrate a general legal knowledge relating to the business environment and to understand the responsibilities and risks that arise in business, with particular regard to the law relating to corporate entities.  
 
Finance 
Pre-Chartered Accountants Program assumed knowledge 
Students should be able to demonstrate an understanding of the business finance and treasury function (in terms of fundamental capital, investment, funding, and risk decision concepts), the analysis and management of an entity’s financial position, and recent developments in the Australian and international financial/treasury scene. 
 
Financial Accounting 
Pre-Chartered Accountants Program assumed knowledge 
Students should be able to demonstrate an understanding of the form and function of financial statements and of how financial transactions are recorded, a critical awareness of financial accounting and financial analysis issues within Australian and international contexts, and an understanding of the conceptual and theoretical concepts underlying accounting practice. 
 
Management Accounting 
Pre-Chartered Accountants Program assumed knowledge 
Students should be able to demonstrate an understanding of developments in management accounting, budgeting, product and service costing, control and performance evaluation, and strategic management accounting by the application of relevant numerical and analytical skills, and the demonstration of current theoretical knowledge in the application of these skills.