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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:

As a CPA, unless exempt, you are required to devote at least 120 hours to continuing education activities per three-year rolling reference period, including 4 hours of structured training activities in professional ethics, and to report your hours annually before September 30. Only certain retired members have no obligations respecting compulsory continuing education.

Important dates to remember

Passeport CPA

Deadline for completing your hours

August 31

Passeport Multi CPA

Deadline for reporting your hours

September 30

 

Catch-up allowed until October 16 without penalty fee

Due to special circumstances related to COVID-19, if you cannot meet the requirements on time, you will have until Friday, October 16 to make up the missing hours and the $175 late fee will be waived for the current reference period.

 Not sure whether you hold a public accountancy permit? Find out if you have a public accountancy number. 


requirements that apply to your situation

Non-holder of a public accountancy permit
Per year (September 1 to August 31)
Per three-year rolling period
You must complete a minimum of 25 hours of training activities.
 
You must complete a minimum of 120 hours of training activities.

Of these hours: 

You can report up to 15 self-study hours.

Don’t forget to schedule in your ethics training. You have until August 31, 2021 to meet the requirements.

 

Of these hours: 

4 hours of structured training activitiesmust be devoted to professional ethics.

You can report up to 45 self-study hours.

 

Holder of a public accountancy permit
Per year (September 1 to August 31)
Per three-year rolling period
You must complete a minimum of 25 hours of training activities.
 
You must complete a minimum of 120 hours of training activities.

Of these hours: 

15 hours of structured training activities must be devoted to public accountancy.

Don’t forget to schedule in your ethics training.  You have until August 31, 2021 to meet the requirements.

 

Of these hours: 

60 hours of structured training activities must be devoted to public accountancy.

4 hours of structured training activities must be devoted to professional ethics (and qualify under the Public Accountancy Regulation)

 

Retired member
If you do not practise the profession AND you do not hold a public accountancy permit: you are not subject to any compulsory continuing education.
If you hold a public accountancy permit AND/OR you still practise the CPA profession: you continue to be subject to one of the two regulations, even if you are retired. Make sure you meet the requirements that apply to you.

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. 

CPAs authorized by the Order to use the financial planner designation

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.
CPAs authorized by the Order to use the CA•IFA designation

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.
CPAs authorized by the Order to use the CA•IT designation

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

You obtained your permit during the year

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.

You wish to surrender your public accountancy permit

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.

You wish to submit an exemption request

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.

Need help to make the right choices?

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