Specific requirements for retired members

Are you retired? Make sure you meet the requirements for the three-year reference period and reference year that apply to your situation.

Requirements

To qualify as a being retired, members must have obtained retired member status for the purposes of their annual dues and be entered on the roll of the Order in this member category.

  • Retired members who do not practice the profession AND do not hold a public accountancy permit are not subject to any compulsory continuing education. 
  • Despite having retired member status, those who still practice the profession AND/OR hold a public accountancy permit continue to be subject to at least one of the two regulations respecting compulsory continuing education.

Find out if you hold a public accountancy permit in a few easy steps. To surrender your permit, fill out a request to surrender a public accountancy permit [PDF].

Requirements for CPAs who do not hold a public accountancy permit

Retired CPAs with no income from employment, from the practice of the profession or from the operation of an enterprise
Three-year reference period (from September 1, 2015 to August 31, 2018) Required hours
Structured continuing education hours required in audit and review engagements and other areas related to public accountancy (financial reporting)

0 hrs

Structured continuing education hours required in areas related to the practice of the CPA profession or public accountancy 0 hrs
Total number of structured continuing education hours required 0 hrs
Current reference year Required hours
Structured continuing education hours required in audit and review engagements and other areas related to public accountancy (financial reporting) 0 hrs
Structured continuing education hours required in areas related to the practice of the CPA profession or public accountancy 0 hrs
Total number of structured continuing education hours required 0 hrs
Retired CPAs with income from employment or the operation of an enterprise (exam monitor, lecturer, seasonal coach for a sports team, etc.)
Three-year reference period (from September 1, 2015 to August 31, 2018) Required hours
Structured continuing education hours required in audit and review engagements and other areas related to public accountancy (financial reporting)

0 hrs

Structured continuing education hours required in areas related to the practice of the CPA profession or public accountancy 0 hrs
Total number of structured continuing education hours required 0 hrs
Current reference year Required hours
Structured continuing education hours required in audit and review engagements and other areas related to public accountancy (financial reporting) 0 hrs
Structured continuing education hours required in areas related to the practice of the CPA profession or public accountancy 0 hrs
Total number of structured continuing education hours required 0 hrs
Retired CPAs who are practicing the CPA profession (compilations, income taxes, bookkeeping, etc.)
Three-year reference period (from September 1, 2015 to August 31, 2018) Required hours
Structured continuing education hours required in audit and review engagements and other areas related to public accountancy (financial reporting)

0 hrs

Structured continuing education hours required in areas related to the practice of the CPA profession or public accountancy 20 hrs
Total number of structured continuing education hours required 20 hrs
Current reference year Required hours
Structured continuing education hours required in audit and review engagements and other areas related to public accountancy (financial reporting) 0 hrs
Structured continuing education hours required in areas related to the practice of the CPA profession or public accountancy 5 hrs
Total number of structured continuing education hours required 5 hrs

Requirements for CPAs who hold a public accountancy permit

Three-year reference period (from September 1, 2015 to August 31, 2018) Required hours
Structured continuing education hours required in audit and review engagements and other areas related to public accountancy (financial reporting) 60 hrs
Structured continuing education hours required in areas related to the practice of the CPA profession or public accountancy 0 hrs
Total number of structured continuing education hours required 60 hrs
Current reference year Required hours
Structured continuing education hours required in audit and review engagements and other areas related to public accountancy (financial reporting) 15 hrs
Structured continuing education hours required in areas related to the practice of the CPA profession or public accountancy 0 hrs
Total number of structured continuing education hours required 15 hrs

Additional specific requirements

Order members who hold a financial planner, CA•IFA or CA•IT designation are also subject to specific continuing education requirements. Make sure you know what they are and that you meet them.

1.0.0.0