CPA Atlantic School

Introducing the CPA Professional Program

The CPA profession in Canada is updating the CPA certification program. This includes refreshing the CPA Professional Education Program (CPA PEP), its exams, and the practical experience requirements. Collectively, these re-imagined components form the CPA Professional Program.

While we anticipate that most candidates currently enrolled in CPA PEP will have an opportunity to finish the program, there is a transition plan to the CPA Professional Program for those who are unable to complete their current program.

Competency Map 2.0

CPA Competency Map 2.0 (CM 2.0) lays the foundation for the new CPA Professional Program. CM 2.0 establishes the skills and competencies required by newly qualified CPAs with the goal of creating future-ready CPAs.

Check out the competency map at the core of the new program

Overview

The CPA Professional Program prepares you to lead across industries. It blends essential technical excellence in accounting and a strong grounding in ethics with real-world experience and future-focused skills that evolve alongside the demands of an ever-changing economy and international standards.

Program Features

Community Building

Module assignments and activities are completed online asynchronously with weekly submissions. Some synchronous online learning is incorporated with module orientations and check-ins within the modules.
The program also includes opportunities for in-person engagement where it matters most: at the very beginning of the program through a 2-day orientation session and at the very end of the program through a 5-day Professional Readiness workshop, where learners can form connections with each other that can carry them through the program and beyond.
Throughout their journey, learners are also surrounded by CPAs and advisors who support and guide their learning.
Learners are exposed to the stories of real CPAs working in a variety of sectors, demonstrating to learners the diverse professional community they will be joining and the wide-ranging career paths available to them.

Flexible Pacing

The program includes two pacing tracks: a standard track and a flexible track which allows for module completion in about twice the time of the standard track.
The learning commitment in the standard track is about 20 hours/week, whereas in the flexible track it is 10 hours/week.
Learners can also switch tracks. This is particularly relevant to learners who encounter unanticipated personal or professional obligations that necessitate a more gradual pace.

Modernized Assessment Framework

Instead of waiting until the end of the program to assess competency development through a multi-day exam, exams/assessments are closer to learning and tested after each module.
Each part of the three-part Professional Final Exam can be written immediately after passing the associated module.

Real World Relevance

Built upon the profession’s refreshed Competency Map 2.0, which ensures future CPAs can make decisions that are grounded in technical excellence and an ethical mindset, and consider how technology, globalization, sustainability, and social responsibility are reshaping what organizations expect from their leaders.
The program provides learners opportunities to work through problems that simulate what CPAs are expected to do in the workplace across a variety of sectors.
It also requires learners to demonstrate their competencies through real-world work experience.

Emerging Technology

Emerging technology is integrated directly into weekly learning activities alongside technical content. Learners develop fluency with emerging tools as part of their professional practice. The impacts of emerging technology are continually emphasized throughout the program.

Admission Requirements

The academic admission requirements for the CPA Professional Program are summarized as follows and described in detail here:

All learners must meet the following criteria:

A degree or equivalent.
Completion of at least 120 credit hours of post-secondary education.
A minimum GPA of 65%.
Good character.
Lawful permission to study and/or work in the registered province/region.

To be eligible to enter the CPA Professional Program directly at the Foundational Development Module and receive exemption from the Knowledge Assessment, learners must meet the above criteria in addition to the following:

Complete a minimum of 45 credit hours in accounting or business courses from a post-secondary institution(s), the CPA preparatory courses, or a combination of both.
- At least 21 of those credit hours cover the following required topic areas
  - Intermediate Financial Reporting
  - Advanced Financial Reporting
  - Intermediate Management Accounting
  - Finance
  - Assurance
  - Taxation
The remaining 24 credit hours may be any accounting or business-related courses
- At least one course among the 45 required topic area credit hours must have been completed within five years of admission, demonstrating recent academic engagement in the field.

Prerequisite Knowledge

Pre-requisite knowledge may be acquired as part of, or in addition to, the 120-credit-hour degree as follows: In accounting or business courses from a post-secondary institution(s), the CPA preparatory courses, or a combination of both.

Before entering the CPA Professional Program at the Foundational Development module, applicants need to demonstrate accounting and business knowledge so that they are positioned for success in the program. Accounting and business knowledge can be demonstrated by either completing 45 credit hours in accounting and business as part of or in addition to a 120-credit-hour degree from a Canadian or international post-secondary institution or by passing the Knowledge Assessment.

Applicants who do not meet the required accounting coursework requirements (including currency education) will have the option to demonstrate their accounting and business competencies by passing the Knowledge Assessment before entering the CPA Professional Program at the Foundational Development module or by meeting the remaining admission requirements at a post-secondary institution.

Business and Accounting Knowledge Requirement

For detailed information regarding the admission process and requirements, please refer to our Academic Admission Requirements page.

Additional information about the prerequisite knowledge requirements will be available in 2026.

Knowledge Assessment

The Knowledge Assessment is a way for applicants who have not recently completed 45 credit hours of business and accounting courses (with specific competency coverage) to demonstrate that they have the prerequisite knowledge that will help them be successful in the CPA Professional Program.

Click the button below to learn about eligibility for the Knowledge Assessment, materials and format, fees, and schedules.

Information about the Knowledge Assessment

Information about how to register and where the exams will be offered will be available late 2026.

Your Journey Through the CPA Professional Program

The CPA Professional Program consists of four modules, completed in sequence. You will move through the CPA Professional Program step by step, completing each module in order, and you must pass each module before writing the associated final exam.

For full module content and detailed competency coverage, see the Module Guide.

Module Guide 2026

The 2026 CPA Professional Program Module Guide (Module Guide) was developed to:

provide Competency Map interpretation guidance; and
describe, through representative learning outcomes, the level of knowledge and skills that learners need to demonstrate to be successful in each CPA Professional Program module and meet the expectations required at the point of obtaining the CPA designation.

Module Guide for CPA Professional Program

Foundational Development

In the first module of the CPA Professional Program, you will build your Specific, Foundational, and Sub-foundational Competencies and begin developing your CPA Advanced Professional Competencies. You will also start integrating the Foundational Common Core and developing your CPA Ethical Mindset, including human values, skills, and professional competencies.

See CPA Competency Map 2.0 for more about the competencies.

You may begin reporting your experience when you start this module. After passing this module, you will need to pass the Foundational Development Exam before moving on to the CPA Core module.

CPA Core

Next, you will choose between two versions of the CPA Core module:

CPA Core – Common: This version strengthens your Specific Competencies in areas like financial reporting, assurance and trust, big data and analytics, and taxation. You will also continue developing your CPA Advanced Professional Competencies.
CPA Core – Licensure: If you intend to pursue a career in public accounting, you must complete this version of CPA Core. It includes all components of CPA Core – Common, with additional depth in financial reporting, assurance and trust, big data and analytics, non-financial reporting, and taxation.

See CPA Competency Map 2.0 for more about the competencies.

After passing this module, you will be eligible to write the Professional Final Exam 1. There are two versions of the exam, and you will write the version that corresponds to the version of the module you pass.

CPA LEADERSHIP

Here, you will take your CPA Ethical Mindset and CPA Advanced Professional Competencies to the next level. You will apply decision-making processes to real-world CPA challenges, integrating all your competencies across topics. This module focuses heavily on developing your ethical mindset, critical thinking and CPA Advanced Professional Competencies.

After passing this module, you will be eligible to write Professional Final Exam Part 2. You will need to pass Professional Final Exam parts 1 and 2 and complete all practical experience requirements before moving onto the next module.

CPA Professional Readiness

Before you can take this module, you must have met all practical experience requirements

This module is where you will strengthen your CPA Ethical Mindset and build your CPA Advanced Professional Competencies through both self-study and five-days of interactive case-based learning. You will explore what it means to be a CPA professional, understand the CPA Code of Conduct, work effectively in teams, and tackle emerging global, social, and technological issues.

After passing this module, you will be eligible to write the Professional Final Exam Part 3. After passing Professional Final Exam Part 3, you can apply for CPA membership in your province. Once you become a member, you can use the CPA designation.

Experience Requirements

You will need to complete a minimum of24 months of work experience, consisting of:

Up to 8 months of Foundational Experience: Hands-on work where you begin applying your knowledge.

At least 16 months of Professional Experience: More advanced work, focused on developing decision-making skills.

An experience plan must be submitted and approved by the profession before you report your experience. You are required to meet all experience requirements before starting the Professional Readiness Module. Time off, such as vacation or holidays, and leaves of absence do not count toward your 24-month experience duration.

Learn about the Experience Requirements Model

Additional information will be provided in 2026.

Fees and Schedules

CPA Professional Program Fees

View the 2027 fee information for the CPA Professional Program below.

If you’re currently in CPA PEP, visit CPA PEP Fees for your program’s current fee information.

CPA ASB handles education delivery for CPA Nova Scotia, CPA New Brunswick, CPA Newfoundland and Labrador, and CPA Bermuda.

The CPA Professional Program costs* approximately $15,560 + HST. This does not include the cost of taking the CPA Knowledge Assessment or any prerequisite education that may be required for entry into the CPA Professional Program.

_{*All fees and costs shown are based on the 2027-2028 Academic Year fee schedule and assumes 2.5 years completion. Actual costs will vary by Learner and be based on individual pace and progress.}

Total estimated cost of the CPA Professional Program

CPA Eligibility Assessments

- Eligibility Assessment fee for transcripts from institutions inside Canada, The United States, and Bermuda
  - $140 (Non-refundable) +HST
- Eligibility Assessment fee for transcripts from institutions outside Canada, The United States, and Bermuda
  - $365 (Non-refundable) +HST

Initial One-time Enrollment fee

- Program registration fee
  - $980 (Non-refundable) +HST

Annual Dues

CPA Learner Dues (prorated to March 31 from date of program enrollment)
- $845 (April 1 to March 31) (Recurring & non-refundable) +HST
- Learner will be issued a renewal invoice on April 1 for $845 + HST, and it must be paid before they can register for any modules that start after April 1.

Modules Fees (excluding exam fees)

- Foundational Development
  - $2,045 + HST
- CPA Core – Common
  - $1,585 + HST
- CPA Core – Licensure
  - $1,840 + HST
- CPA Leadership
  - $1,535 + HST
- CPA Professional Readiness
  - $1,840 + HST

Exam Fees

- Foundational Development Exam
  - $1,000 + HST
- CPA Core (PF1)
  - $1,350 + HST
- CPA Leadership (PF2)
  - $1,400 + HST
- CPA Professional Readiness (PF3)
  - $1,400 + HST

Estimated Total: $15,560 + HST

Estimated total is for a typical domestic accounting student.

Please note: The total cost above represents the cost for applicants who complete the entire CPA Professional Program starting with the Foundational Development module. It is based on successfully passing modules and exams on the first attempts. Additional costs will be incurred for module retakes, exam retakes, late registrations, deferrals, appeals, etc.

Initial Costs for New Applicants

Your applicant type determines the initial costs you will incur during the enrollment process. Almost all applicant types are required to submit transcripts or documents of some type to be assessed or reviewed, but only select applicant types are required to request a transcript assessment or submit a third-party evaluation (WES).

Please note: It may take up to 8 weeks to process your application. To ensure timely processing, please submit your application for your preferred start date no later than 8 weeks before the registration deadline.

Domestic Applicant (Canada Bermuda, or USA)

Standard evaluation fee of $140 CAD (+HST) for requests involving transcripts from Canada, the U.S., and Bermuda.

An official transcript is required to move forward with your application. You will need to request it from your post-secondary institution(s).

International Applicant (Outside of Canada, Bermuda, or USA)

International evaluation fee of $365 CAD (+HST) for requests involving transcripts from outside of Canada, the U.S., and Bermuda.

A third-party evaluation is required for international applicants looking to assess their international degree or IFAC membership status.

The third-party evaluation determines and verifies the Canadian equivalency of your international education so CPAASB can determine if you have met the degree and 120 credit hour requirements for entry into CPA PEP. Your post-secondary courses are also assessed for possible academic credit during the CPAASB transcript assessment process.

Fees required at enrollment

Expect to pay the following when you apply for admission to CPA PEP:

One-time program registration fee: $980 + HST
First year annual learner dues: $845 + HST (prorated to March 31)
Foundational Development Module fee: $2,045 + HST (due once your enrollment application is approved and module registration is open)
Foundational Development exam fee: $1,225 + HST (due once your enrollment application is approved and module registration is open)

Fees paid throughout the remainder of the CPA Professional Program

Module fees are paid when Learners register for each module during open CPA Professional Program module registration periods. The School’s academic year runs from April 1 through March 31. Learners must re-enroll each year and pay the annual Learner Fees ($845 + HST) before they can register in modules that start after April 1.

Module Schedule

Please note that all dates are subject to change without notice. More information on module and exam schedules will be released at a later date.

Foundational Development

Module Offering	Registration Open	Module Start Date	In-Person Workshop	Exam Date
May 2027 - Sep 2027	Winter 2027	May 15, 2027	May 15 to May 16, 2027	Sep 15, 2027
Sep 2027 - Jan 2028	TBD	Sep 4, 2027	Sep 4 to Sep 5, 2027	Jan 19, 2028
Jan 2028 - May 2028	TBD	Jan 15, 2028	Jan 15 to Jan 16, 2028	May 17, 2028
May 2028 - Sep 2028	TBD	May 13, 2028	May 13 to May 14, 2028	Sep 13, 2028

CPA Core - Common (PFE 1)

Module Offering	Registration Open	Module Start Date	In-Person Workshop	Exam Date
Jul 2027 - Sep 2027	Winter 2027	Jul 10, 2027	N/A	Sep 16, 2027
Oct 2027 - Jan 2028	TBD	Oct 30, 2027	N/A	Jan 20, 2028
Mar 2028 - May 2028	TBD	Mar 11, 2028	N/A	May 18, 2028
Jul 2028 - Sep 2028	TBD	Jul 8, 2028	N/A	Sep 14, 2028

CPA Core - Licensure (PFE 1)

Module Offering	Registration Open	Module Start Date	In-Person Workshop	Exam Date
May 2027 - Sep 2027	Winter 2027	May 29, 2027	N/A	Sep 16, 2027
Sep 2027 - Jan 2028	TBD	Sep 18, 2027	N/A	Jan 20, 2028
Jan 2028 - May 2028	TBD	Jan 29, 2028	N/A	May 18, 2028
May 2028 - Sep 2028	TBD	May 27, 2028	N/A	Sep 14, 2028

CPA Leadership (PFE 2)

Module Offering	Registration Open	Module Start Date	In-Person Workshop	Exam Date
Jun 2027 - Sep 2027	Winter 2027	Jun 26, 2027	N/A	Sep 15, 2027
Oct 2027 - Jan 2028	TBD	Oct 16, 2027	N/A	Jan 19, 2028
Feb 2028 - May 2028	TBD	Feb 26, 2028	N/A	May 17, 2028
Jun 2028 - Sep 2028	TBD	Jun 24, 2028	N/A	Sep 13, 2028

CPA Professional Readiness (PFE 3)

Module Offering	Registration Open	Module Start Date	In-Person Workshop	Exam Date
Dec 2027 - Jan 2028	TBD	Dec 11, 2027	Dec 13 to Dec 17, 2027	Jan 20, 2028
Apr 2028 - May 2028	TBD	Apr 22, 2028	Apr 24 to Apr 28, 2028	May 18, 2028
Aug 2028 - Sep 2028	TBD	Aug 19, 2028	Aug 21 to Aug 25, 2028	Sep 14, 2028

ℹ️ Information: Last Updated on September 10, 2026

Transition Overview

CPA Professional Education Program

There is a path to completing CPA PEP for everyone currently in the program. Depending on experience deadlines, some candidates who complete CPA PEP may be eligible to transition to the CPA Professional Program to complete their experience.

Information for CPA PEP Candidates

CPA Preparatory Courses

CPA preparatory courses will be offered until at December 2027, after which point they will no longer be available. The final date to register for a course is October 20, 2027, and the final exam sitting will be in December 2027. There will be no rewrites available after the final exam sitting. 

Information for CPA Preparatory Course Students

Transition Guide

Candidates transitioning to the CPA Professional Program may receive recognition for the learning and experience they have successfully completed in CPA PEP. Please note that existing CPA PEP policies remain in place for CPA PEP candidates until they complete the program or transition to the CPA Professional Program.

For a detailed overview of the transition, please review our CPA Professional Program Transition Guide for Current Candidates.
TRANSTION GUIDE FOR THE NEW CPA PROFESSIONAL PROGRAM

CPA Professional Program

Introducing the CPA Professional Program

Competency Map 2.0

Overview

Program Features

Community Building

Flexible Pacing

Modernized Assessment Framework

Real World Relevance

Emerging Technology

Contact an Advisor

Admission Requirements

Prerequisite Knowledge

Knowledge Assessment

Your Journey Through the CPA Professional Program

Module Guide 2026

Foundational Development

CPA Core

CPA LEADERSHIP

CPA Professional Readiness

Experience Requirements

Fees and Schedules

CPA Professional Program Fees

Total estimated cost of the CPA Professional Program

CPA Eligibility Assessments

Initial One-time Enrollment fee

Annual Dues

Modules Fees (excluding exam fees)

Exam Fees

Estimated Total: $15,560 + HST

Initial Costs for New Applicants

Domestic Applicant (Canada Bermuda, or USA)

International Applicant (Outside of Canada, Bermuda, or USA)

Fees required at enrollment

Fees paid throughout the remainder of the CPA Professional Program

Module Schedule

Foundational Development

CPA Core - Common (PFE 1)

CPA Core - Licensure (PFE 1)

CPA Leadership (PFE 2)

CPA Professional Readiness (PFE 3)

Transition Overview

CPA Professional Education Program

CPA Preparatory Courses

Transition Guide

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