Compulsory continuing education requirements
Detailed requirements per three-year rolling reference period and per reference year for active or retired CPAs are set out below.
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.
| Three-year rolling reference period starting September 1, 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 | Minimum of 71 hrs |
| Structured continuing education hours required in areas related to professional ethics | Minimum of 4 hrs |
| Total number of structured continuing education hours required | 75 hrs |
| Recognized self-study activities | Maximum of 45 hrs |
| Total number of continuing education hours required | 120 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 |
Minimum of 10 hrs |
| Total number of structured continuing education hours required | 10 hrs |
| Recognized self-study activities | Maximum of 15 hrs |
| Total number of continuing education hours required | 25 hrs |
| Three-year reference period starting September 1, 2018 | Required hours |
|---|---|
| Structured continuing education hours required in audit and review engagements and other areas related to public accountancy (financial reporting) |
Minimum of 56 hrs |
| Structured continuing education hours required in areas related to the practice of the CPA profession or public accountancy |
Minimum of 15 hrs |
| Structured continuing education hours required in areas related to professional ethics | Minimum of 4 hrs |
| Total number of structured continuing education hours required | 75 hrs |
| Recognized self-study activities | Maximum of 45 hrs |
| Total number of continuing education hours required | 120 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) |
Minimum of 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 |
| Recognized self-study activities | Maximum of 15 hrs |
| Total number of continuing education hours required | 25 hrs |
- If you do not practice the profession AND you do not hold a public accountancy permit: you are not subject to any compulsory continuing education.
- If you hold such a permit AND/OR you still practice 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.
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.