CPD Requirements in Canada
A comprehensive guide to continuing professional development for Canadian CPAs
As a Canadian Chartered Professional Accountant (CPA), maintaining your professional competence through continuing professional development (CPD) is not just a requirement—it's essential for providing quality service to your clients and staying current in our rapidly evolving profession.
Core CPD Requirements
Annual Hours
Complete 20 CPD hours each calendar year
Rolling 3-Year
Maintain 120 hours over any 3-year period
Verifiable Hours
At least 60 hours must be verifiable over 3 years
Ethics Hours
Minimum 4 ethics hours over 3 years
Record Retention: You must maintain detailed records of all CPD activities for 5 years, including certificates, receipts, and learning outcomes.
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Credence automatically tracks your CPD hours, organizes documentation, and ensures you're always audit-ready. No more spreadsheets or forgotten certificates.
Understanding these requirements is crucial because failure to meet CPD obligations can result in disciplinary action, including suspension of your CPA designation.
Each provincial CPA body has the authority to conduct compliance reviews and audits, making proper documentation and tracking essential for every practicing CPA.
CPD Compliance Calculator
Check your current status against Canadian CPA requirements
CPD Compliance Calculator
Check your current CPD status against Canadian CPA requirements
Enter Your CPD Hours
Input your completed hours to check compliance status
Compliance Results
Your progress toward meeting CPA requirements
Target: 20 hours per calendar year
Target: 120 hours over any 3-year period
Target: 60 verifiable hours over 3 years
Target: 4 ethics hours over 3 years
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Provincial CPD Requirements
Select your province for specific requirements and guidelines
Newfoundland and Labrador
CPA Newfoundland and Labrador requirements and compliance guidelines
Coming SoonUnderstanding CPD Requirements
Essential information about verifiable hours, ethics requirements, and documentation
What Counts as Verifiable CPD Hours?
✓ Verifiable Activities
Formal courses and workshops with certificates of completion
Professional conferences with attendance records or receipts
Webinars and online training with completion certificates
University or college courses with transcripts or certificates
Teaching or presenting with documentation of presentation
✗ Unverifiable Activities
Reading articles without formal assessment or certificate
Watching videos without completion certificates
Self-study without documented assessment or validation
On-the-job training without formal documentation
Key Point: Verifiable CPD requires documentation that proves your participation and learning. At least 60 of your 120 total hours over 3 years must be verifiable.
Track Verifiable vs Unverifiable Hours
Easily tag your CPD activities as verifiable or unverifiable, track ethics hours, and let Credence organize everything for audit compliance. Stay on top of your 60-hour verifiable requirement.
Start for FreeEthics and Professional Responsibility Hours
Minimum Required
Hours over 3 years
All CPAs must complete at least 4 hours of ethics and professional responsibility CPD within any rolling 3-year period.
Qualifying Ethics Topics
Professional conduct and integrity
Independence and objectivity
Confidentiality and privacy
Professional competence and due care
Conflicts of interest
Professional Requirement: Ethics hours are mandatory and cannot be waived. They help maintain public trust and professional standards in the accounting profession.
Documentation Required 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
Document Storage Made Simple
Credence securely stores all your CPD certificates, receipts, and documentation in one place. Generate audit reports instantly and never worry about lost paperwork again.
Start for FreeUnderstanding the Rolling 3-Year Requirement
How the 120-hour requirement works over any consecutive 3-year period
The "rolling 3-year" requirement means you must maintain 120 CPD hours over any consecutive 3-year period. Unlike calendar years, this window moves continuously - so compliance is checked on an ongoing basis.
Rolling 3-Year Timeline Example
Key Points
- You can complete more than 20 hours in one year to "bank" hours
- The oldest year drops off as each new year is added
- Compliance is checked continuously, not just annually
- You must still meet the annual 20-hour minimum each year
Planning Tips
- Track your CPD hours regularly, not just before audits
- Plan ahead - don't wait until you're behind
- Use busy years to build up extra hours for slower periods
- Remember: 60 of your 120 hours must be verifiable
Example Scenario
Sarah completed 25 hours in 2022, 40 hours in 2023, and 55 hours in 2024 (total: 120 hours). In 2025, she plans to complete 30 hours. When 2025 ends, her rolling 3-year total will be 2023-2025: 40 + 55 + 30 = 125 hours. The 2022 hours are no longer counted, but she remains compliant.
Track Rolling 3-Year Compliance Automatically
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