Compulsory reporting of hours
Under the current regulation, all CPAs are responsible for:
- reporting their continuing education hours before September 30 of each year;
- keeping the supporting documents for up to 12 months following the end of the reference period.
There is no need to wait for a specific time of the year to report your hours. Avoid leaving it until the end of the year by recording activities in your file as you complete them.
To assist us in evaluating whether your activity qualifies as continuing education, please provide a detailed description of the activity. You will save time by not having to submit additional information.
Recording your activities in your file
All training activities offered by the Order as part of its professional development program are automatically entered in your file for the reference year in question, provided they meet all the conditions.
You must, however, self-enter the activities you completed with Order partners or other providers.
You are also responsible for:
- ensuring that the number of hours recorded in your report corresponds to the number of hours actually completed. Hours recorded for courses you did not attend will be removed once the attendance records are validated.
- classifying your activities in the categories that you feel are the most appropriate.
IMPORTANT – Non-compliance with the obligation to report continuing education hours may result in the suspension or limitation of the right to engage in professional activities, or even the striking off the roll of the Order, or the suspension or revocation of the public accountancy permit, if applicable.
An $175 fee is generally charged to members who fail to report the minimum number of hours required under the regulations by September 30 of each year. This year, due to special circumstances related to COVID-19, the fee will be waived for the 2019-2020 reference period.
According to the regulations, you must keep all supporting documents related to the training activities you have completed and reported to the Order up to 12 months after the end of the reference period.
Supporting documents must show the following:
- name of the activity
- date of the activity
- duration (excluding breaks)
- content (short description of the activity)
- provider’s name
- proof of attendance or result obtained in the final test (if applicable)
- During this 12-month period, the Order may demand any information or document to verify the eligibility of an activity.
Admissible supporting documents
- Certificate of completion
- Proof of attendance
- Attendance record from your employer (must include your name and the date of the activity)
- Letter from the instructor/provider confirming your participation in the activity
- Letter signed by your supervisor confirming your attendance at the activity (must include your name, your supervisor’s name, your position, and the date and duration of the activity)
- Minutes of each meeting
- Agenda of each meeting
- Letter signed by your supervisor confirming your attendance at the meetings (must include the dates, content and duration of the meetings).
- Login proof, certificate, etc.
Preparation for the presentation
- Letter signed by you providing a reasonable estimate of preparation time
- Course outline
- Confirmation from the institution of the course duration (e.g. course description on the institution’s website)
- Document showing the course duration (e.g. official promotional material).
- Copy of published article before the publication date
- Copy of table of contents of published work
- Link to webpage where the written text can be viewed, with a signed statement from you providing a reasonable estimate of the hours of writing.
- No supporting document required
Inadmissible supporting documents
- Hotel room receipt
- Airline ticket