CPD Requirements
Learn more about the CPD/CPE requirements for Canada, the US and internationally.
Canada
All of our on-demand and live webinar courses qualify as verifiable CPD for the following provincial CPA Associations.
CPA Alberta
CPD Requirements
- All members are required to make a CPD Declaration annually, regardless of any previously declared exemptions or change of employment status.
- Each member must complete a minimum of 20 hours of CPD annually of which 10 hours must be verifiable;
- Each member must complete 120 hours over a three-year rolling cycle (current year and prior two years), of which 60 hours must be verifiable and four of those verifiable hours must be in the area of professional ethics;
- CPD reporting period is based on the calendar year (Jan 1 – Dec 31);
- Reporting will consist of Comply, Non-comply, or Exempt declaration;
- A declaration must be made for both annual and three-year rolling requirements;
- Members are required to retain CPD records for a minimum of five years. CPA Alberta may request these records at any time.
Source
CPA British Columbia
CPD requirements
- Verified CPD – Annual 10 hours
- Rolling three-calendar year period including four hours of verified professional ethics CPD – 60 hours
- Additional CPD – Annual 10 hours
- Rolling three-calender year period of additional CPD – 60 hours
- Total CPD hours 120
Verifiable vs. Unverifiable CPD Learning Activities
CPD does not have to be taken through CPABC – it does not even have to be taken in Canada. CPD may be completed through any learning institution, organization, and/or employer. Nor does CPD have to be accounting related – members choose the area of learning. Verifiable CPD only has to be relevant to the member’s particular employment or professional role, business situation, or career aspirations. At least half of the minimum CPD requirement must be satisfied with verifiable CPD.
Verifiable Qualifying Hours
Refers to learning activities for which there is satisfactory evidence to objectively verify participation. Members may only report the actual number of hours that were spent developing new or existing competencies.
Examples of verifiable CPD:
- Attendance, as a participant or lecturer, at courses, conferences, seminars, workshops, presentations, technical committees or discussion groups;
- Research that results in publications or presentations;
- Structured employer-based in-house training sessions;
- Programs of study that involve the successful completion of an examination or certification in the current CPD reporting year;
- Computer-based learning activities that involve the successful completion of an examination or certification; and
- Professional re-examination or formal testing.
Source
CPA Manitoba
COMPLETION REQUIREMENTS
- Every CPA Active Member shall complete a minimum of 120 hours of CPD every three year rolling period including a minimum of 20 hours annually.
- At least half of the minimum required hours must be represented by verifiable CPD hours (60 hours of CPD every rolling three‐year period and 10 hours of CPD hours annually).
- In addition to this, effective January 1st, 2017, Members, unless otherwise exempt, must complete a minimum of 4 hours of verifiable CPD in professional ethics in each three year rolling cycle. Please note that there are no requirements for years prior to that date.
- Furthermore, this three year rolling period is independent of current rolling period. For example, if a person became a member in 2015, the 3 year rolling cycle to complete the 120 hours of CPD is January 2015 to December 31, 2017. However, the rolling cycle to complete the 4 hours of Ethics will be January 1, 2017 to December 31, 2019.
- CPD hours may be carried over from one period to the next to cover the minimum requirement hours.
Source
CPA New Brunswick
COMPLETION REQUIREMENTS
- Every CPA Active Member shall complete a minimum of 120 hours of CPD every three year rolling period including a minimum of 20 hours annually.
- At least half of the minimum required hours must be represented by verifiable CPD hours (60 hours of CPD every rolling three‐year period and 10 hours of CPD hours annually).
- In addition to this, effective January 1st, 2017, Members, unless otherwise exempt, must complete a minimum of 4 hours of verifiable CPD in professional ethics in each three year rolling cycle. Please note that there are no requirements for years prior to that date.
- Furthermore, this three year rolling period is independent of current rolling period. For example, if a person became a member in 2015, the 3 year rolling cycle to complete the 120 hours of CPD is January 2015 to December 31, 2017. However, the rolling cycle to complete the 4 hours of Ethics will be January 1, 2017 to December 31, 2019.
- CPD hours may be carried over from one period to the next to cover the minimum requirement hours.
Source
CPA Newfoundland & Labrador
Continuing Professional Development (CPD) activities are expected to develop and maintain professional competence to enable you to continue to perform your professional role. Any learning and development that is relevant and appropriate to your work and professional responsibilities and growth as a CPA will qualify for CPD.
The minimum requirement for CPD is that every member, except members who are exempt, shall report:
- Maintain 120 CPD hours over a 3-year rolling period (calendar year).
- CPD learning activities are classified as either Verifiable or Unverifiable. A minimum of 60 CPD hours over the 3-year rolling period must be Verifiable, which shall include a minimum of 4hours of verifiable learning in professional ethics.
- A minimum of 20 CPD hours must be reported annually, including a minimum of 10 hours of verifiable learning.
- The annual CPD reporting deadline for a calendar year is January 31st of each year. Failure to report CPD or report a CPD Plan to Remedy deficiencies by January 31st, will result in a $100 fee.
- 1-hour relevant CPD learning activity = 1 CPD hour.
Source
https://www.cpanl.ca/en/professional-development/cpd-policy-and-requirements
CPA Northwest Territories/Nunavut
Effective January 2019, the CPD standard requires a:
- Minimum of 20 hours reported annually, 10 of which must be verifiable
- Minimum of 120 hours reported on a rolling 3 calendar-year basis, 60 of which must be verifiable.
- 4 hour verifiable Ethics in every three-year period
Source: https://www.cpa-nwt-nu.ca/en/professional-development/cpd-policy-and-requirements
CPA Nova Scotia
- The mandatory CPD requirements for members of CPA Nova Scotia have been aligned with the International Federation of Accountants’ (IFAC) CPD standards.
- Continuing Professional Development requirements in CPA Nova Scotia’s Bylaws govern CPD for all members.
- Every member, unless exempted, will be required to file a compliance report, verifying that they have met the standards for CPD. The minimum amount of Continuing Professional Development that a Member must complete unless they met exemption or reduction requirements, is as follows:
- 20 hours each calendar year, of which 10 hours are verifiable; and
- 120 hours in every rolling three-year calendar period, of which 60 hours are verifiable;
- Effective January 1, 2017 a minimum of 4 hours of verifiable CPD in professional ethics in each 3 rolling year-three calendar year. See prescribed CPD policy.
Source
https://www.cpans.ca/web/CPANS/Continuing_Professional_Development/Requirements.aspx
CPA Ontario
What CPD Requirements are members required to meet
CPAs must complete at least 120 hours of CPD in every three-year period and submit a CPD Declaration each year.
Annual Requirement (January 1-December 31)
Every year: You must complete a minimum of 20 hours of CPD (including 10 verifiable hours).
CPD Declaration (April 1-June 1)
You must submit your CPD Declaration for the previous calendar year at the same time you pay your Annual Membership Dues (AMD) by completing the AMD/CPD application in My Portal.
Three-Year Requirement
Every triennial period: You must complete 120 hours of CPD (including 60 verifiable hours, four of which are related to professional ethics).
Source
https://www.cpaontario.ca/members/regulations-guidance/continuing-professional-development
CPA Prince Edward Island
REQUIREMENTS:
- At least half of the minimum required hours must be verifiable CPD hours (60 hours of CPD every three year period, at least 4 of which must be professional ethics, and 10 hours of CPD hours annually);
- Verifiable CPD hours means all learning activities that result in evidence that the learning activity was undertaken;
- Unverifiable learning activities do not result in evidence that the learning exists, such as technical reading, self-study, etc.;
- All CPD must be reported by January 31st following year in which it was incurred to remain in good standing;
- All members must have 4 verifiable professional ethics hours in a 3-year rolling cycle (beginning January 1, 2019).
All CPA members shall retain documentation to support the verifiable learning activities. Such documentation shall be retained for five years after the completion of any particular year. The CPD hours could be audited. In those instances, the CPA member would have to prove their CPD hours by submitting support documentation.
Source
https://www.cpapei.ca/en/professional-development/cpd-policy-and-requirements
CPA Quebec
As a CPA, unless exempt, you are required to devote at least 120 hours to continuing education activities per three-year rolling reference period, including 4 hours of structured training activities in professional ethics, and to report your hours annually before September 30. Only certain retired members have no obligations respecting compulsory continuing education.
Source
https://cpaquebec.ca/en/cpa-members/requirements/compulsory-continuing-education/requirements
CPA Saskatchewan
| CPD Minimum Requirements | Verifiable Hours | Total Hours |
| Annual | 10 | 20 |
| Three Year Rolling Cycle | 60 | 120 |
You can check on the status of meeting the annual and three-year cycle CPD requirements at any time through the CPA SK Portal. A CPA who will not meet the minimum annual or three-year cycle requirements for CPD by December 31st is required to submit a CPD plan. The CPD plan must be submitted by email before April 15th.
Source
United States
Sheriff Consulting is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
Sheriff Consulting’s NASBA-approved CPE delivery method is nano learning. The following Sheriff Consulting course qualifies as nano learning for CPE: Leading Teams to Excellence.
