CPD REQUIREMENTS
CPD Requirements for CPAs can be complex. We’ve made it simple for you.What is CPD?
CPD is the term used to describe the ongoing learning that CPAs engage in to broaden their knowledge base and remain up to date with industry trends and developments. It is a yearly requirement for all CPAs to maintain their designation.
What qualifies as CPD?
Any learning activity that is quantifiable in terms of time and duration and is relevant to your current or future professional responsibilities and growth qualifies as CPD.
What are my CPD requirements?
CPAs are required to complete at least 20 CPD hours every year, of which 10 hours must be verifiable. CPA’s are required to complete 120 CPD hours every three-year rolling period (i.e. 2018, 2019, 2020 then 2019, 2020, 2021), 60 of those 120 hours must be verifiable. You must also complete 4 verifiable ethics hours in every rolling triennial period.
What makes CPD verifiable?
CPD is Verifiable when it results in documented evidence that the learning was completed and it can be objectively confirmed by a third party.
APPROVED CPD PROVIDER
Hours earned through LumiQ qualify as verifiable CPD in all Canadian provinces and territories. We are in full compliance with all federal and provincial regulations and have ongoing partnerships with some of the largest provincial CPA bodies.
SEARCH FOR YOUR JURISDICTION
A
ALBERTA
Requirements for Alberta are:
Reporting Period: Annual – January 1 to December 31
Total Hours Per Reporting Period:20 every year, 120 every three years
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4 Hours every 3 years
Last Updated: 03/02/22
B
BC (INCL. YUKON)
Requirements for BC (incl. Yukon) are:
Reporting Period: Annual – January 1 to December 31
Total Hours Per Reporting Period:20 every year, 120 every three years
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4 Hours every 3 years
Last Updated: 03/02/22
BERMUDA
Requirements for Bermuda are:
Reporting Period: Annual – January 1 to December 31
Total Hours Per Reporting Period:40 every year, 120 every three years
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4 Hours every 3 years
Last Updated: 03/02/22
M
MANITOBA
Requirements for Manitoba are:
Reporting Period: Annual – January 1 to December 31
Total Hours Per Reporting Period:20 every year, 120 every three years
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4 Hours every 3 years
Last Updated: 03/02/22
N
NEW BRUNSWICK
Requirements for New Brunswick are:
Reporting Period: January 1 to December 31
Total Hours Per Reporting Period:20 every year, 120 every three years
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4 Hours every 3 years
Last Updated: 03/02/22
NEWFOUNDLAND AND LABRADOR
Requirements for Newfoundland and Labrador are:
Reporting Period: Annual – January 1 to December 31
Total Hours Per Reporting Period:20 every year, 120 every three years
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4 Hours every 3 years
Last Updated: 03/02/22
NWT/NUNAVUT
Requirements for NWT/Nunavut are:
Reporting Period: Annual – January 1 to December 31
Total Hours Per Reporting Period:20 every year, 120 every three years
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4 Hours every 3 years
Last Updated: 03/02/22
O
ONTARIO
Requirements for Ontario are:
Reporting Period: Annual – January 1 to December 31
Total Hours Per Reporting Period:20 every year, 120 every three years
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4 Hours every 3 years
Last Updated: 03/15/22
P
PRINCE EDWARD ISLAND
Requirements for Prince Edward Island are:
Reporting Period: Annual – January 1 to December 31
Total Hours Per Reporting Period:20 every year, 120 every three years
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4 Hours every 3 years
Last Updated: 03/02/22
Q
QUEBEC
Requirements for Quebec are:
Reporting Period: Annual – January 1 to December 31
Total Hours Per Reporting Period:25 every year, 120 every three years
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4 Hours every 3 years
Public Accounting Requirements:
Minimum Hours: 60
[per reporting period]: 3
Fields of Study: Accounting and/or Audit
Special Requirements:
Fields of Study: No special requirements.
Delivery Method: Self Study maximum of 15 hours per year and 45 hours every three year period
Last Updated: 10/31/22
S
SASKATCHEWAN
Requirements for Saskatchewan are:
Reporting Period: Annual – January 1 to December 31
Total Hours Per Reporting Period:20 every year, 120 every three years
Minimum Hours Per Year: No Minimum
Ethics Hours Per Reporting Period: 4 Hours every 3 years
Last Updated: 03/02/22
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