New professional program

This the chance for candidates to apply what they’ve learned and develop their skills in a real professional setting. Practical experience gives the structure and support needed to progress gradually toward the level of proficiency expected from CPAs.

• Total duration: 24 months
• Designed to help progress logically through the technical and behavioural competencies
• Practical experience must be completed before starting the CPA Professional Readiness module

There are two types of practical experience:

• Foundational work experience (maximum of 8 months)

Foundational work experience lets candidates apply what they've learned in a supervised environment where they're exposed to different aspects of the practice. This type of work experience is not mandatory. For instance, the 24 months of recognized practical experience may consist entirely of professional work experience. Note, however, that any practical experience acquired before registering with the Quebec CPA Order can only be recognized as foundational work experience.

• Professional work experience (minimum of 16 months)

Professional work experience helps candidates consolidate their knowledge, develop autonomy, start taking on more strategic analyses, and acquire decision-making competencies. At least 16 months of professional work experience must be completed, but the 24 months of recognized work experience may consist entirely of professional work experience.

In this first module, candidates will lay the groundwork for the rest of their CPA path. They'll acquire solid technical and professional competencies and start to develop the mindset that sets CPAs apart: rigour, ethics, and a sense of responsibility. They’ll also learn about the foundations of the CPA profession, gaining essential background to understand major issues in the business world. It’s a great opportunity to apply their knowledge to real-life situations and prepare themselves to make a real difference.

This module marks an important turning point where candidates will choose one of two paths based on their professional aspirations.

Common

This path is meant for candidates who want to acquire the CPA designation, but do not want to obtain a public accountancy permit. In this module, candidates will build their competencies in key areas such as:

• Financial accounting
• Big data and data analytics
• Taxation

They’ll also continue developing their CPA advanced professional competencies.

Common + Public accountancy

This path is meant for candidates who want to obtain a public accountancy permit (CPA auditor designation). It includes all the same content as the Common path, while diving deeper into the following areas:

• Financial accounting
• Assurance and trust
• Big data and data analytics
• Financial reporting
• Taxation

This module is designed to prepare candidates for the requirements of reserved acts while consolidating their CPA advanced professional competencies.

Candidates who choose this path will have to complete the public accounting version of the Professional final exam, part 1.

In this module, candidates will take their knowledge to the next level. They’ll be required to call on all their technical and behavioural competencies to solve complex problems based on real-world situations.

Candidates will learn how to:

• Make informed decisions
• Exercise professional judgment
• Adopt a responsible leadership attitude
• Employ critical thinking in challenging ethical situations

This module marks another turning point, as candidates will develop a comprehensive view of the issues surrounding business decisions.

Through realistic case studies, candidates will refine their skills, sharpen their professional ethics, and deepen their understanding of the CPA’s role in an ever-changing world.

In this module, candidates will explore:

• The Code of ethics of chartered professional accountants
• Effective collaboration
• Emerging issues, including sustainability, artificial intelligence, globalization, and governance

Candidates wishing to obtain a public accountancy permit must choose the CPA Core – Common + Public accountancy module.

Candidates wishing to obtain a public accountancy permit must pass the public accounting version of the Professional Final Exam, part 1.

To obtain a public accountancy permit, you must:

• Complete 24 months of practical experience at an audit firm¹ where you can work toward and achieve learning objectives in financial reporting, auditing, and assurance.
• Complete 24 months of practical experience including 1,250 hours providing assurance on historical financial information, of which 625 hours must be spent auditing general-purpose financial statements for different types of clients in various industries (these 625 hours are not required to obtain the CPA auditor limited to review engagements designation).
• Be under the guidance of a CPA mentor who holds a public accountancy permit.



¹ The firm and all members working there must not have been subject to any qualified opinion regarding the hiring of future CPAs from the Order’s professional inspection committee.

If you register before January 2027 to begin the process of obtaining the CPA designation, you must register in the current CPA Professional Education Program, in either a graduate program or the National Program delivered by the Order. Depending on how long it takes you to complete the process, you may have to transition to the new program at a certain point, if the current program ceases to be offered at your university or by the Order. To learn more, consult our web page explaining different transition situations (in French only).

If you register in January 2027 or later, you can only register in the new program, either through a graduate program or through the program delivered by the Order.

The new professional program will not change the CPA designation or its legal recognition. Candidates who complete the process through the new program will receive the same designation as current CPAs, with the same reserved acts and professional rights and obligations as CPAs who received the designation through the current program. The national and international mobility of CPA designation holders will also be maintained. The change in program mainly concerns the structure and the educational content, but the ultimate objective—becoming a CPA—remains exactly the same.

The maximum time allowed to complete the entire process will be seven years, as is currently the case. However, the actual duration may vary depending on several factors, including the option chosen for the program (graduate program or program delivered by the Order).

The program itself should take between 9 and 24 months, as is currently the case, depending on the candidate’s choices.

Each module will take between 6 and 12 weeks, followed by 1 or 2 weeks of preparation for the accompanying module exam.

Please note that the program is still being developed, and that the exact duration is to be confirmed. The durations provided are therefore for reference purposes only and are subject to change.

You will only need to transition to the new program if your current graduate program or your remaining National Program modules cease to be offered.

To learn more about transition situations and consult the table comparing the two programs, visit our transition web page (in French only).

If you do need to transition, the Order will provide you with personalized assistance. Transitioning candidates will have their prior modules and exams recognized as detailed in the table on the transition web page. Our teams will also conduct an analysis to make sure that your knowledge and competencies are up to date. If not, refreshers may be required.

Yes, these two options will still exist in the new professional program. Registration for both options will begin in January 2027.

Candidates whose seven-year periods end on December 31, 2028, or earlier must finish the process in the current program, unless the program for which they are registered ceases to be offered. Unless there are extraordinary circumstances preventing them from progressing through the process, these candidates will not be given any additional time.

If a candidate’s period allowed by the Order ends after December 31, 2028, and they have not completed the process by that date, they must transition to the new program. An additional three years will be granted to allow them time to complete the process, thereby extending the deadline imposed by the current program. The maximum time allotted will be seven years in total.

This way, regardless of the duration remaining at the time of transition, candidates will have at least three years and at most seven years to complete the process. The table below illustrates this rule.

Academic guides and practice exams will be made available to candidates to help them prepare for their exams and encourage them to submit work according to a common structure that allows for consistent and fair evaluation. In addition, learning through practical scenarios will remain core to the new program. All candidates will have access to these scenarios via the digital platform used for the program.

The materials used by universities via Pratik will remain accessible. However, an evaluation of universities’ needs regarding materials will be conducted to ascertain what should be kept or updated. The materials used by candidates in the program delivered by the Order will be accessible in the selected learning platform. All candidates will also continue to have access to accounting standards on the Knotia platform.

The new program will offer updated materials that focus on emerging competencies and interactive digital tools. Universities that deliver the graduate option will keep their own resources and develop the materials needed for their programs.

A personalized evaluation of the candidate’s file will need to be done by the Order or the university in question, as applicable. Equivalencies may be recognized, but certain learning activities may need to be repeated because the two options are quite distinct, even though they both follow the CPA Competency Map 2.0. Our teams will also conduct an analysis to make sure that the candidate’s knowledge and competencies are up to date. If not, refreshers may be required.

The format should be largely the same as in the current program. Accredited universities will deliver the new program at the graduate level, although some may choose a diploma type other than the advanced graduate diploma (DESS). The number of credits remains to be determined. Universities will tailor the content of classes and evaluations to the principles of the new program. Note that the final module, CPA Professional Readiness, will only be offered by the Order.

While universities will administer the exam for the Foundational Development module to candidates in the graduate option, the Order will be responsible for the exams for the following modules: Foundational Development (for candidates in the program delivered by the Order), CPA Core (common and public accountancy streams), CPA Leadership, and CPA Professional Readiness. Regardless of the option they choose, all candidates must pass these three qualifying final exams.

The new program will be similar to the current National Program, in that it will be made up of modules followed by exams. However, there will no longer be a Common Final Examination. Instead, evaluations will take place throughout the process. In addition to a Foundational Exam , there will be a Professional Final Exam taken in three parts, following the CPA Core module (common or public accountancy stream), the CPA Leadership module, and the CPA Professional Readiness module, respectively. The other main differences will be in the nature of the content and the teaching method.

We are currently evaluating digital platform options for the new program. We may or may not continue to use D2L.

Note that candidates in the current program will be required to continue in the current program until it is no longer offered at their university or until the Order ceases to offer their remaining modules and exams.

Our teams will provide assistance to all candidates to help them finish the process under the current program if possible. The Order is also working to explain the steps for people who need to transition to the new program as clearly as possible.

To provide guidance, communications have been sent to candidates. Additional communications will be sent during the period leading up to the end of the current program in December 2028.

Our teams will also conduct an analysis to make sure that the candidate’s knowledge and competencies are up to date. If not, refreshers may be required. Evaluations will take place on a case-by-case basis.

A minimum grade point average of 2.8 will no longer be required for the program delivered by the Order. This change is the result of a directive of the Commissioner for Admission to Professions, which prohibits having academic performance requirements to access professional training.

However, this rule does not apply to programs in the graduate option. Each university is at liberty to establish its own admission requirements as long as it meets the Order’s basic conditions. Certain universities may therefore continue to require a minimum average for candidates to be admitted to their CPA programs. These requirements are governed by the universities’ internal regulations, over which the Order has no control. Note that admission requirements may differ in other Canadian provinces and territories.

No changes to dues are anticipated at this time. The Order’s teams are working hard to offer candidates a program of the highest quality at a competitive price.

For the program delivered by the Order, the Order’s teams are working hard to offer candidates a program of the highest quality at a competitive price. However, the cost may be reassessed periodically, partially based on the investment needed to support the program’s modernization.

For the graduate option, each university is at liberty to set fees for its programs. These fees may therefore vary from one university to another.

It will still be possible to receive accommodations, but the process will be determined at a later date.

Yes. Re-enrolment and extensions will be possible, subject to related administrative terms. As in the current program, it will be possible to request an extension of the deadline for completing the process or to re-enrol in the program in certain situations, such as parental leave, complementary studies, and similar situations.

Recognition mechanisms are planned to ensure that education and experience equivalencies can be established fairly. For example, a candidate who completed certain modules or a portion of their practical experience under the current program will be able to have some of this education or experience recognized, in accordance with the equivalency table for the new program (in French only), if it is deemed equivalent to the requirements of the new program.

Our teams will also conduct an analysis to make sure that the candidate’s knowledge and competencies are up to date. If not, refreshers may be required. Evaluations will take place on a case-by-case basis.

The program will be the same for everyone. Prior studies will continue to be one criterion that is taken into account when analyzing files as part of the equivalency process for people who do not have a recognized bachelor’s degree.

The launch of the new program will not impact current CPA designation holders. However, CPAs will be able to benefit from a supplemented continuing education offering, or one that incorporates the new competencies in the program, such as sustainability and data governance.

The exam for the Foundational Development module will be offered by universities for candidates in graduate programs and by the Order for candidates in the program delivered by the Order.

The three parts of the Professional Final Exam will be offered at the end of the CPA Core module, the CPA Leadership module, and the CPA Professional Readiness module, respectively. These three exams will replace the current module exams and the Common Final Examination (CFE). They will be offered to all candidates by the Order only. There will no longer be a consecutive three-day exam, as is currently the case with the CFE.

All exams in the new program will be offered in person only.

There will be three exam sessions each year, in September, January, and May, except for 2027, when a single exam session will be held (planned for September 2027).

These exams will be taken at an exam centre located in Montréal in September, January, and May. For other regions, an analysis will be conducted to evaluate the potential volume of candidates for each of the three sessions. Decisions still need to be made about other exam centres. However, exams will be offered in centres outside Montréal at least once per year.

The exams will require the use of a computer.

Yes. This service will be offered to help candidates prepare for the three parts of the Professional Final Exam. Details on this service will be communicated at a later date.

Candidates will be given three attempts to pass each part of the exam. After three failed attempts, they will be expelled from the process of becoming a CPA. Expelled candidates may then submit a re-enrolment application. They may have to complete certain training before resuming the process.

Candidates who fail the last-ever CFE will be able to transition to the new professional program, provided that it is not their third and final attempt. Then, they will have a maximum of three attempts to pass each exam under the new program.

However, if the failure was their third attempt, they will be expelled from the program in accordance with the Order’s current policy. In such cases, expelled individuals may submit a re-enrolment application. They may have to complete certain training before resuming the process.

Candidates will have one year following the completion of each module to take the corresponding part of the Professional Final Exam. If they do not, this will count as a failed attempt. The time limit may be different for some universities.

There will still be 24 months of practical experience, as is currently the case, but the structure will be revised to emphasize the progression of competencies.

One major change in the new professional program is that practical experience will no longer have the same two categories (pre-approved program and experience verification). With the new program, all practical experience will follow a uniform process based on a standardized work plan. This plan must be drafted and signed by a CPA who has an active working relationship with the candidate. Then, it must be approved by the Order.

In addition, depending on the type of practical experience, as well as the structure and level of detail of the submitted work plan, only one end of practical experience report may be required, unlike in the current model, in which reports are required every six months in addition to the final report. This change aims to make the process less cumbersome while maintaining a high level of supervision and rigour.

The new practical experience model will include two types of experience:

• Foundational work experience (maximum of 8 months): During this phase, which is generally at the beginning of their practical experience, candidates develop foundational competencies. Note that any experience a candidate acquires before registering with the Order can only be recognized as foundational work experience.
• Professional work experience (minimum of 16 months): During this phase, candidates develop competencies at a more advanced level of judgment, autonomy, and complexity.

Note that the foundational stage is not mandatory or systematic. Candidates can begin their work experience directly in the professional stage, depending on the nature of their position and their workplace, as long as it meets the requirements of the professional phase. If so, this phase will last 24 months.

If a candidate has a properly structured work plan that demonstrates that they will acquire and apply competencies at an advanced level, this may justify beginning their practical experience directly in the professional phase.

Candidates will be required to continue their work experience under the current model until the end of the current program on December 31, 2028. If their practical experience is not finished on that date, it must continue under the new program model.

In general, practical experience authorized under the current program will continue to be authorized under the new program. In rare cases where an adjustment is necessary, the Order will communicate directly with the candidates in question.

Yes. Practical experience and passing the CFE are two distinct requirements that are evaluated separately. If a candidate’s practical experience requirements were found to have been met, their experience will remain valid, even if the candidate must transition to the new program to complete the process.

In general, there are two possible models, depending on the nature of the work plan, which is a new element that will replace the declaration of start of practical experience and the declaration of prior practical experience under the new professional program.

• If the work plan anticipates that competencies will be developed in such a way that meets the requirements in their entirety within 24 months, only one report may be required. It must be submitted at the end of the practical experience.
• If the work plan anticipates that the required competencies will be recognized progressively, reports must be submitted at key times to enable continuous evaluation of competency advancement.

To reflect the requirements of the new program, all current forms will be replaced by two key documents: the work plan (which will replace the current declaration of start of practical experience and declaration of prior practical experience) and the end of practical experience report (which will replace the current declaration of the end of a practical experience period and practical experience reports).

Note that certain details about the declaration process, including the precise times for submitting the work plan and practical experience report, are still being established. A detailed process will be implemented to govern the recognition of practical experience before the transition takes place.

The time it takes may vary somewhat depending on the complexity of the file and the new evaluation schedules implemented with the new program. However, the Order expects that wait times will remain reasonable and comparable to current ones.

Key prerequisites (e.g., financial accounting, auditing, and taxation courses) will be largely the same. However, certain competencies may be organized or evaluated differently under the new framework. New evaluation schedules or a standard schedule will be developed in anticipation of the new program.

At this time, national and international mobility agreements, such as mutual recognition agreements and interprovincial transfers, have been maintained. However, certain terms of application may be adapted to reflect the requirements of the new program. Discussions or adjustments may also become necessary as international partners become familiar with the new program.