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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.

Are you a retired member?

The criteria for obtaining and maintaining retired member status with the Order are as follows:

  • You must be at least 55 years of age on March 31 of the current year. 
  • You must have no income OR your income from employment, the practice of the profession or the operation of an enterprise must be less than $25,000.
  • You must have been entered on the roll of the Order for at least 10 years.
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.
Are you subject to regulations respecting compulsory continuing education?
  • If you do not practice the profession AND do not hold a public accountancy permit, you are not subject to any compulsory continuing education. 
  • If you still practice the profession AND/OR hold a public accountancy permit, you continue to be subject to at least one of the two regulations respecting compulsory continuing education.

See requirements according to your profile

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].


CPA who hold a public accountancy permit

Make sure you meet the requirements that apply to your situation.

Retired CPA who hold a public accountancy permit

Required hours

You must complete structured continuing education hours in audit and review engagements and other areas related to public accountancy (financial reporting).

  • Three-year reference period (from September 1, 2015 to August 31, 2018): 60 hours
  • Current reference year: Minimum of 15 hours

Do you hold a financial planner, CA•IFA or CA•IT designation? See the specific continuing education requirement.


CPA who do not hold a public accountancy permit

Make sure you meet the requirements that apply to your situation.

Retired CPA with no income from employment, from the practice of the profession or from the operation of an enterprise

You have no obligations respecting compulsory continuing education.

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

Retired CPA with income from employment or the operation of an enterprise who do not offer services related to the CPA profession to third parties

If you do not offer professional services related to the CPA profession to third parties, you have no obligations respecting compulsory continuing education.

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

Retired CPA who are practicing the CPA profession by providing services to third parties

If you offer professional services related the CPA profession to third parties, you have obligations respecting compulsory continuing education.

See professional services that CPAs can offer to third parties.

Required hours

You must complete structured continuing education hours in areas related to the practice of the CPA profession, such as assurance, financial accounting, management and management accounting, finance and taxation.

  • Three-year reference period (from September 1, 2015 to August 31, 2018): 20 hours
  • Current reference year: Minimum of 5 hours

Do you hold a financial planner, CA•IFA or CA•IT designation? See the specific continuing education requirement.

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