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What's new in the continuing education program

Summary of the changes in effect since september 1, 2018 

The continuing education program was reviewed in 2018 to ensure compliance with international standards.

rolling reference period

Since September 1, 2018, the 3-year fixed reference period has been replaced with a 3-year rolling reference period.

Fixed period until August 31, 2018

Période fixe

Every 3 years, a new period begins on September 1. Each period is independent.

Rolling period starting on September 1, 2018

Période mobile

Every year, a new period begins on September 1. A reference year can therefore fall within several reference periods. For example, the 2020-2021 reference year is part of the 2018-2021, 2019-2022 and 2020-2023 periods.

What does that mean?

Over a three-year cycle, you must still complete 120 hours of training. Starting in the 2020-2021 reference year, the Order will evaluate whether you completed the required 120 hours over the last three-year period. The current year and the two preceding years will therefore be taken into account in the calculation of your hours of training. Note that you will still have to complete the minimum number of required hours each year.

 Tip: Make your life easier by completing 40 hours of training each year. That way, you're sure to meet your requirements.

professional ethics training

All CPAs must now complete a minimum of 4 hours of structured training activities in professional ethics per 3-year rolling reference period.

These training activities must cover:

  • the Quebec CPA Order’s rules of professional conduct
  • ethics-related topics, such as decision-making (training activities offered by the Order or other training organizations, provided they meet the qualifying criteria)

These hours are part of the minimum requirements set out in the regulations and can count as public accountancy hours.

When do I have to complete my hours of ethics training?

You have 3 years as of September 1, 2018 to complete your 4 hours of training in professional ethics. For subsequent reference periods, you will simply need to complete the minimum required hours during a three-year cycle.

See the qualifying educational activities >


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