CPA Ontario maintains rigorous continuing professional development standards to ensure members stay current with evolving accounting practices, regulations, and professional competencies. Understanding and meeting these requirements is essential for maintaining your CPA designation in good standing.

Ontario-Specific Requirements

Annual Commitment

Complete 20 CPD hours each calendar year, following the national CPA standard. This ensures continuous learning and professional growth throughout your career.

Rolling 3-Year Period

Maintain a minimum of 120 CPD hours over any consecutive 3-year period, providing flexibility while ensuring sustained professional development.

Verifiable Hours

At least 60 of your 120 hours over 3 years must be verifiable, meaning you have documentation proving participation such as certificates or attendance records.

Ethics Requirement

Complete a minimum of 4 hours focused on ethics and professional responsibility over any 3-year period.

CPA Ontario emphasizes the professional competency framework, ensuring that your CPD activities align with the competencies required for your role and practice area. The organization conducts regular audit compliance reviews, making proper documentation and tracking critical for all members.

Important Reporting Deadlines

CPA Ontario follows calendar year reporting with these key deadlines:

June 1: CPD declaration deadline for previous calendar year
Calendar Year: CPD activities counted from January 1 - December 31
Late Fee: $25 for submissions after June 1
Suspension Risk: Outstanding declarations after June 30 may result in suspension

Ontario CPAs must be particularly attentive to changes in provincial regulations, tax legislation, and accounting standards that affect clients and employers in Canada's largest provincial economy. Your CPD activities should reflect the diverse business environment in Ontario, from small businesses to major corporations and public sector entities.

All CPD records must be maintained for 5 years and be readily available for review during compliance audits. CPA Ontario's audit process focuses on ensuring that reported activities genuinely contribute to your professional development and competence maintenance.

Compliance Tip

Keep detailed records of learning outcomes for each CPD activity. CPA Ontario auditors look for evidence that activities have enhanced your professional competence and relate to your current or intended practice areas.

CPA Ontario CPD Requirements