CPA, CA path

To obtain the CPA, CA designation, candidates must: 

  • have successfully completed the graduate-level CPA, CA Professional Education Program (30-credit DESS);
  • have passed the Uniform Evaluation (UFE) or the CPA Common Final Examination (CFE); and
  • have met all the CPA, CA practical experience requirements. 

Candidates in the CPA, CA path have until 2018 to complete their practical experience in accordance with the applicable requirements for their path. Those who do not meet any of the above three requirements will be transitioned to the new CPA path and obtain the CPA designation. 

The last UFE was held in September 2014 and the makeup was in June 2015. 

Candidates who fail are required to successfully complete CPA PEP Capstones 1 and 2, after which they may write the CFE. Candidates have up to a maximum of 3 attempts, as is the case for all candidates in the CPA program. They are exempt from CPA PEP Core 1, Core 2 and the electives.

Candidates who have not completed the CPA, CA Professional Education Program, or who completed it more than 5 years ago without writing the UFE, can request a review of their file by the Order to determine their entry point in the CPA PEP. They may be granted partial recognition of equivalence for the CPA PEP or allowed one attempt to challenge a CPA PEP module examination. 

CPA auditor, CA designation

One of the requirements for obtaining a public accountancy permit (CPA auditor, CA designation) is to have successfully completed the CPA, CA PEP after April 1, 2010, i.e. less than 5 years ago.

Access the CPA, CA path portal [+]

Questions?

Email us at candidatCPA@cpaquebec.ca.

Transition measures - CPA, CA path

Equivalence for candidates required to transition from the CPA, CA Professional Education Program to the CPA Professional Education Program Core and elective modules

Category 1 – 30-credit DESS university program successfully completed (CPA, CA designation)

Uniform Evaluation (UFE)

CPA module exemptions Modules for which candidates may be allowed one attempt to write a challenge examination. If unsuccessful, candidates must successfully complete the module.

Required bridging modules*

DESS program completed and UFE failed

Core 1
Core 2
2 electives
Not required

DESS program completed within the last 5 years and UFE never written

Core 1
Core 2
2 electives
Suggest self-study bridging module to prepare for the CFE

DESS program completed within the last 5 years and UFE never written or failed

File review to assess equivalence recognition

Based on file review, assess whether candidate may write one or more module examinations Bridging required to obtain exemptions or challenge module examinations

Category 2 – 30-credit DESS university program partially completed (CPA designation)

DESS program not completed, therefore UFE never written

File review to assess equivalence recognition

Based on file review, assess whether candidate may write one or more module examinations Re-enrolls under the new rules, must redo the program (case-by-case review)

To obtain the “auditor” permit, the DESS program must have been completed within the last 5 years.

ALL TRANSITIONING CANDIDATES MUST SUCCESSFULLY COMPLETE CAPSTONES 1 AND 2 PRIOR TO WRITING THE COMMON FINAL EXAMINATION (CFE)

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