Compulsory continuing education requirements
Given the rapid pace and scope of changes to their profession, chartered professional accountants must continually maintain, update, improve and enhance their knowledge and skills in areas in which they work.
To that end, all Quebec CPAs are subject to at least one of the two regulations respecting continuing education, depending on whether or not they hold a public accountancy permit:
- Règlement sur la formation continue obligatoire des comptables professionnels agréés du Québec
- Regulation respecting compulsory continuing education for Quebec chartered professional accountants who hold a public accountancy permit (the Public Accountancy Regulation)
Important dates to remember
Deadline for completing your hours
August 31
Deadline for reporting your hours
September 30
Not sure whether you hold a public accountancy permit? Find out if you have a public accountancy number.
requirements that apply to your situation
Of these hours:
You can report up to 15 self-study hours.
Don’t forget to schedule in your ethics training to meet the period requirements.
Of these hours:
4 hours must be devoted to professional ethics.
You can report up to 45 self-study hours.
Of these hours:
15 hours must be devoted to public accountancy.
Don’t forget to schedule in your ethics training to meet the period requirements.
Of these hours:
60 hours must be devoted to public accountancy.
4 hours must be devoted to professional ethics (and qualify under the Public Accountancy Regulation)
Additional specific requirements
Order members who hold a financial planner, CA•IFA or CA•IT designation are also subject to specific continuing education requirements, whether or not they have retired member status.
You must also meet the following requirements:
- Minimum of 40 structured hours of continuing education activities in the field of financial planning over a two-year period.
- Of those 40 hours, 15 hours must be devoted to integrated financial planning activities.
You must also meet the following requirements:
- Minimum of 60 hours of continuing education activities related to the investigative and forensic accounting body of knowledge over a rolling three-year period.
- Of those 60 hours, a maximum of 10 hours may consist of self-study activities.
You must also complete a minimum of 25 hours of structured continuing education activities in the field of information technology per reference year.
Special cases
If you obtained your permit (CPA permit and/or public accountancy permit) more than one month after the start of a reference year, you must complete the required hours of continuing education prorated on the number of months remaining until the end of the current reference year and period. Note that continuing education activities completed before the date your permit was issued cannot be reported.
Our team will inform you of the number of hours required based on your particular situation.
Surrendering the public accountancy permit will result in certain consequences, including the loss of the CPA auditor designation and of the right to provide assurance services (which include performing review and audit engagements, and preparing special reports). If you still wish to surrender your permit, you must fill out a request to surrender a public accountancy permit [PDF].
IMPORTANT – You will continue to be subject to the regulation that applies specifically to CPAs who hold a public accountancy permit until such time as your request is processed by the Order.
If you believe your situation warrants that you be exempt from having to take part in continuing education activities, don’t wait until the end of the year to submit an exemption request to the Order.
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