Question bank for CPA Australia GSL, EG Exams in 2026

Global Strategy and LeadershipGlobal Strategy and Leadership is the capstone subject for the CPA Program. This subject consolidates and builds on knowledge candidates have gained in the other three compulsory subjects: Ethics and Governance, Financial Reporting and Strategic Management Accounting. In an increasingly complex business environment characterised by change, uncertainty and escalating competition, the disciplines of strategy and leadership have become critical to successful organisational performance.The aim of this subject is to link the knowledge expected of the future finance professional to the concepts of strategy and leadership. The future finance professional is expected to use a range of technical information to make decisions for the future of the business within an ethical framework of operation. This subject demonstrates that accounting information, ethics, strategy and leadership are applicable to finance professionals, in a global context and in diverse organisational settings. The subject materials address the needs of candidates operating in different international markets in varying roles, including content on current and emerging technologies and emerging business models.Learning objectivesOn completion of this subject, you should be able to:understand the role of the accountant in the development and implementation of strategyuse analytical tools and models to analyse the industry and the market in which an organisation operatesuse analytical tools and models to understand and measure the performance of the organisationuse business information for decision-making from an organisational perspectiveidentify and explain the key challenges faced in the implementation of strategy and the role of the accountant in the implementation and leadership functionsconsolidate the understanding of strategy and leadership concepts b