CPA Professional Program

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:

1. A degree or equivalent.
2. Completion of at least 120 credit hours of post-secondary education.
3. A minimum GPA of 65%.
4. Good character.
5. 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:

1. 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

1. • The remaining 24 credit hours may be any accounting or business-related courses
2. 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.

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.

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.

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

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.  

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

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.  

You may begin reporting your practical experience when you start this module. 

After passing this module, you will need to pass the Foundational Development Exam before moving onto 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 are intending 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. 

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

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. 

You will need to complete a minimum of 24 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. 

Work plans must be submitted and approved by the profession before you report your experience. You are required to meet all Practical 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.  

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 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. 

All practical experience requirements must be met before starting CPA Professional Readiness. 

Note: The final offering of Core 1 starts in May 2027, with the exam in June 2027. 

All practical experience requirements must be met before starting CPA Professional Readiness. 

Note: The final offering of Core 2 starts in July 2027, with the exam in September 2027. 

All practical experience requirements must be met before starting CPA Professional Readiness. 

Note: The final offering of Core 1 starts in May 2027, with the exam in June 2027. 

All practical experience requirements must be met before starting CPA Professional Readiness. 

Note: The final offering of the electives starts in January 2028, with the exam in March 2028. 

All practical experience requirements must be met before starting CPA Professional Readiness. 

Learners intending to pursue a career in public accounting must complete CPA Core – Licensure. 

Note: The final offering of the electives starts in January 2028, with the exam in March 2028. 

All practical experience requirements must be met before starting CPA Professional Readiness. 

If CPA PEP Tax and Assurance are complete: Exempt from CPA Core Licensure.  

Any other combination of electives complete: Exempt from CPA Core Common. 

Note: The final offering of Capstone 1 starts in May 2028, with the presentation in July 2028. The final offering of Capstone 2 starts in July 2028. 

All practical experience requirements must be met before starting CPA Professional Readiness. 

Note: The final offering of the CFE is in September 2028. 

All practical experience requirements must be met before starting CPA Professional Readiness. 

Note: The final offering of the CFE is in September 2028. 

If you have passed all days of the CFE, you do not need to transition education or exams. You may need to transition practical experience, depending on how much you have completed. 

The CPA Professional Program is different from the current program. It is being developed to meet the standards set out in Competency Map 2.0 and uphold the rigour of the CPA profession.

The Knowledge Assessment assesses whether you have the prerequisite knowledge to position you for success in the program. If you hold 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 and meet the other admission requirements, you are exempt. Otherwise, you will need to demonstrate accounting and business competencies by passing this assessment before starting the program. People without this perquisite knowledge will struggle to be successful in the new CPA Professional Program. Practice exams will be available. Additional information will be provided in 2026.

The CPA Professional Program consists of four modules, exams, and a practical experience component.

The new CPA Professional Program will include three comprehensive, summative examinations keeping with the current practice of incorporating cases to test the competencies of anyone on the path to the CPA. This was informed through comprehensive research across accounting bodies and other professions around the world to examine best practices and modern approaches as well as looking at the latest pedagogical methods.

The national CPA preparatory program will be offered through December, 2026. The CPA Atlantic School of Business is currently in the process of finalizing a contract to extend PREP at a regional level for an additional year, with the final semester ending in December, 2027.

We expect to make an announcement in the coming weeks.

Students who have successfully met the degree and GPA admission requirements for the CPA Professional Program but have not completed all coursework requirements will be eligible for the following options:

Complete the remaining courses at a post-secondary institution (PSI) and enter the CPA Professional Program Foundational Module directly.

Pass the Knowledge Assessment to gain entry to the CPA Professional Program Foundational Module.

Yes. If you complete the CPA preparatory courses before the transition deadline and meet the other admission requirements, you are exempt from the Knowledge Assessment and can enter Foundational Development.

Details about the exam structure will be provided in 2026.

You can–and we recommend that you do–continue in the current program until the module or exam you require is no longer offered, at which point you will need to transition to the new program. Everyone must transition by December 2028. For example, if you do not pass Core 2 by its final offering, you will need to transition to the new program.

There will be a May CFE in 2026. In 2027 and 2028, there will be one CFE written in September of each year. The September 2028 CFE is the final one.

Yes, the exams will be consistent across the country.