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CPD Requirements in Canada

A comprehensive guide to continuing professional development for Canadian CPAs

As a Canadian CPA, maintaining your professional competence through continuing professional development is not just a requirement — it's essential for providing quality service and staying current in a rapidly evolving profession.

20

Annual Hours

Minimum each calendar year

120

Rolling 3-Year

Over any consecutive 3-year period

60

Verifiable Hours

At least 60 of the 120 must be verifiable

4

Ethics Hours

Minimum ethics hours over 3 years

Record retention: Maintain detailed records of all CPD activities for 5 years, including certificates, receipts, and learning outcomes. Provincial bodies can conduct compliance reviews at any time.

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Provincial CPD Requirements

Select your province for specific requirements and guidelines

Understanding CPD Requirements

Essential information about verifiable hours, ethics requirements, and documentation

What Counts as Verifiable CPD?

Verifiable Activities

Formal courses and workshops with certificates

Professional conferences with attendance records

Webinars and online training with completion certificates

University or college courses with transcripts

Teaching or presenting with documentation

Unverifiable Activities

Reading articles without formal assessment

Watching videos without completion certificates

Self-study without documented assessment

On-the-job training without formal documentation

Key point: At least 60 of your 120 total hours over 3 years must be verifiable. Verifiable CPD requires documentation that proves your participation and learning.

Ethics and Professional Responsibility Hours

4

Minimum Required

Hours over any 3-year period

All CPAs must complete at least 4 hours of ethics and professional responsibility CPD within any rolling 3-year period. This requirement cannot be waived.

Qualifying Ethics Topics

Professional conduct and integrity

Independence and objectivity

Confidentiality and privacy

Professional competence and due care

Conflicts of interest

Understanding the Rolling 3-Year Requirement

The "rolling 3-year" requirement means you must maintain 120 CPD hours over any consecutive 3-year period — not just calendar-year blocks. Compliance is checked on an ongoing basis.

Rolling Period Example

Year 1 2022
Year 2 2023
Year 3 2024
Year 4 2025
Year 5 2026
25 hrs
40 hrs
55 hrs
30 hrs
45 hrs
Period: 2022–2024
120 hrs ✓ Compliant
Period: 2023–2025
125 hrs ✓ Compliant
Period: 2024–2026
130 hrs ✓ Compliant
Key Points
  • You can complete more than 20 hours in a year to bank ahead
  • The oldest year drops off as each new year is added
  • Compliance is checked continuously, not just annually
  • The annual 20-hour minimum still applies each year
Planning Tips
  • Track regularly — don't wait until before audits
  • Use busy years to build a buffer for slower periods
  • Remember: 60 of your 120 hours must be verifiable

Documentation for Verifiable Hours

Certificates & Transcripts

  • Course completion certificates
  • Professional development certificates
  • University transcripts
  • Training program certificates

Registration & Receipts

  • Conference registration confirmations
  • Workshop attendance records
  • Payment receipts for courses
  • Event tickets or confirmations

Supporting Documents

  • Course outlines or agendas
  • Learning outcome summaries
  • Speaker presentation materials
  • Evaluation forms
Best Practices
  • • Keep all documentation for 5 years
  • • Scan physical documents for backup
  • • Note learning outcomes for each activity
  • • Record dates, hours, and provider details
Audit Preparation
  • • Organize documents by year
  • • Include relevant details for each hour
  • • Demonstrate professional relevance
  • • Maintain digital and physical copies

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