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Simba Mutatapasi, CPA  
Financial Accountant, CPA Australia

Our business model reflects the environment that both our members and the organisation operates in, and the strategy in place to 2027 and beyond. It includes consideration of the six capitals under the Integrated Reporting Framework; financial, manufactured, intellectual, human, natural and social and relationship.

<h2>Our vision</h2>
Lead the future of the global accounting profession and develop business professionals with tomorrow’s capabilities.
<h2>Our purpose</h2>
We’re partners for progress, strengthening trusted relationships with members and communities.

Build members’ interdisciplinary and contemporary skills to accelerate their career success.

Lead, support and advocate for members as the profession evolves.

Connect with our ecosystem of members and strategic partners to promote the designation.

Attract new members through unrivalled offerings.

Our members 
Our people 
Our performance

Supporting platform for achieving the strategic goals

1. Strategic goals

Financial capital
<ul>
<li>Membership fees = $100.4m</li>
<li>CPA Program fees = $59.4m</li>
<li>Financial reserves $70.6m</li>
</ul>
Human capital
<ul>
<li>173,431 members</li>
<li>516 employees</li>
</ul>
Intellectual capital
<ul>
<li>CPA Program and Public Practice Program</li>
<li>CPD content</li>
<li>Member input and expertise</li>
<li>Policy, advocacy and thought leadership</li>
</ul>
Manufactured capital
<ul>
<li>20 offices</li>
<li>Enhanced digital systems</li>
</ul>
Natural capital
<ul>
<li>Paper for publications</li>
<li>Carbon through airline and other travel</li>
</ul>
Social and relationship capital
<ul>
<li>Member relationships</li>
<li>Employee relationships</li>
<li>Supplier relationships</li>
<li>Regulator relationships</li>
<li>Relationships with governments</li>
<li>Relationships with universities</li>
</ul>

2. Inputs

<ul>
<li>Engaging with members, employers, academia and the community, so their future needs are understood</li>
<li>Developing strategies and plans that are based on the needs of current and future members</li>
<li>Developing content, products and services based on understanding the current and future needs of the profession</li>
<li>Maintaining the high standards and relevance of the CPA Program</li>
<li>Delivering a member experience that meets members needs and goals throughout each stage of their journey</li>
<li>Attracting high-calibre Associates through a compelling content offer and experience for prospective member</li>
<li>Investing in and developing technology and systems to support members</li>
<li>Developing marketing plans and initiatives that ensure members, employers and prospective members are aware of and understand the benefits of being, or employing, a CPA</li>
<li>Developing and delivering thought leadership, policy and advocacy work for the benefit of member and public interests</li>
<li>Realigning our operating model to ensure an efficient and sustainable organisation</li>
<li>Reviewing internal controls, procedures, decision making processes and risk frameworks to ensure strong internal governance</li>
<li>Management and investment of member funds</li>
<li>Providing input for standard setting</li>
</ul>

3. Activities

<ul>
<li>Strong financial reserves</li>
<li>Future-proofed digital systems</li>
<li>Personalised and engaging member experience</li>
<li>CPD and publications that deliver valued knowledge</li>
<li>Policy and advocacy work</li>
<li>Greenhouse gas (GHG) emissions through our use of electricity, flights and other travel</li>
<li>Waste from our offices and through overprints of program materials and other publications</li>
<li>Recognised brand in the accounting profession and the broader community</li>
<li>Professional standards program</li>
<li>CPA Australia Best Practice Program</li>
<li>High-calibre accounting professionals</li>
<li>Quality CPA Program</li>
</ul>

4. Outputs

Productive financial systems supported by the work of those who hold the CPA designation (external impact over the long-term)
Sustainable organisation (internal impact over the long-term)

Financial capital

Spaces for our members and people to work and connect (external and internal impact from short to medium-term)
Sustainable technology and systems to deliver member service needs into the future (external and internal impact from short to long-term)

Manufactured capital

Increasing the knowledge and skills of our members and employees (external and internal impact over the short to medium-term)

Intellectual capital

Engaged and motivated workforce (internal impact from short to medium-term)

Human capital

Reduction in natural capital through our publications and emissions (external impact in the short-term).
Enhancement in natural capital through thought leadership, policy and advocacy work (external impact from short to long-term)

Natural capital

Demand and opportunities for those who hold the CPA designation (external impact in the long-term)
Trust in the business community (external impact across the long-term)
Protection of the public interest (external impact from short to long-term)

Social and relationship capital

Societal impacts

5. Outcomes

<h3 style="text-align: center;">Interested in more detail?</h3>
For more information about our performance in this area please download the Integrated Report on the downloads page.

Business model

Our vision

Our purpose

Interested in more detail?

CPA Australia Sites

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