Nova Scotia CPA Qualifying Courses

For exemption from the Knowledge Assessment

To be eligible for the new CPA Professional Program, applicants must meet the academic and non-academic requirements outlined on CPA Atlantic School of Business (CPA ASB) Admission Requirements. This includes demonstrating accounting and business knowledge by passing the Knowledge Assessment, unless the applicant qualifies for an exemption based on relevant accounting and business coursework. Applicants who have completed 45 credit hours of relevant post-secondary coursework may be exempt from the KA, depending on their accounting and business courses.

NOTE: If an applicant completes all of the courses listed on the Transfer Credit Guides for CPA PEP, along with the other entrance requirements for CPA Professional Program, by December 31, 2028, they will be exempt from the Knowledge Assessment in the new CPA Professional Program. 

The following list of Post-Secondary Institutions (PSIs) contains courses that will meet the Required Topic Area requirement for exemption from the Knowledge Assessment. The listed courses are not the only way to enter the program. Applicants can also demonstrate prerequisite knowledge by completing the Knowledge Assessment.

Select the university or college to see the CPA qualifying courses for exemption from the Knowledge Assessment.

Nova Scotia Post-Secondary Institution Course Listings

CPA REQUIRED TOPIC AREA EQUIVALENT COURSES NOTES*
Intermediate Financial Reporting BUSI 3083
Advanced Financial Reporting BUSI 4083
Management Accounting BUSI 3113 & BUSI 4963
Finance BUSI 2233
Audit & Assurance BUSI 4113
Taxation BUSI 3383* *Both BUSI 3373 and BUSI 3383 together address the Taxation topic area.
Non-Core Course
Core Course
Additiontal Topic Recommended

CPA REQUIRED TOPIC AREA EQUIVALENT COURSES
Intermediate Financial Reporting ACCT 3207
Advanced Financial Reporting ACCT 4207
Management Accounting ACCT 4201 & MGMT 4605
Finance FINC 2403
Audit & Assurance ACCT 4208
Taxation ACCT 4211
Non-Core Course
Core Course
Additiontal Topic Recommended

CPA REQUIRED TOPIC AREA EQUIVALENT COURSES NOTES*
Intermediate Financial Reporting COMM 3111
Advanced Financial Reporting COMM 4102* *Both COMM 4101 and COMM 4102 together address the Advanced Financial Reporting topic area.
Management Accounting COMM 3116 & COMM 4353
or
COMM 3116 + MGMT 4004
Finance COMM 2203 or MGMT 3201
Audit & Assurance COMM 3114
Taxation COMM 4126
Non-Core Course
Core Course
Additiontal Topic Recommended

CPA REQUIRED TOPIC AREA EQUIVALENT COURSES NOTES
Intermediate Financial Reporting BUSI 3326
Advanced Financial Reporting BUSI 4424* *Both BUSI 4423 and BUSI 4424 together address the Advanced Financial Reporting topic area.
Management Accounting BUSI 4426 & BUSI 4400
Finance BUSI 3361* *Both BUS1 3360 and BUSI 3361 together address the Finance topic area.
Audit & Assurance BUSI 3343
Taxation BUSI 4427
Non-Core Course
Core Course
Additiontal Topic Recommended

CPA REQUIRED TOPIC AREA EQUIVALENT COURSES
Intermediate Financial Reporting ACCT 3352
Advanced Financial Reporting ACCT 4443
Management Accounting ACCT 4470 & MGMT 4489
Finance FINA 3361
Audit & Assurance ACCT 4450
Taxation ACCT 4454
Non-Core Course
Core Course
Additiontal Topic Recommended

CPA REQUIRED TOPIC AREA EQUIVALENT COURSES NOTES*
Intermediate Financial Reporting BSAD 324
Advanced Financial Reporting BSAD 428
Management Accounting BSAD 322 & BSAD 471
Finance BSAD 342
Audit & Assurance BSAD 425
Taxation BSAD 460* *Both BSAD 450 and BSAC 460 together address the Taxation topic area.
Non-Core Course
Core Course
Additiontal Topic Recommended

CPA REQUIRED TOPIC AREA EQUIVALENT COURSES
Intermediate Financial Reporting COMM 2023
Advanced Financial Reporting COMM 4113
Management Accounting ADMN 4063 + an Intermediate Management Accounting equivalent
Finance FINA 3023
Audit & Assurance COMM 3123
Taxation COMM 2133
Non-Core Course
Core Course
Additiontal Topic Recommended

Details will be finalized soon. Please refer to current transfer credit guides in the meantime.
Non-Core Course
Core Course
Additiontal Topic Recommended

Download Nova Scotia’s CPA Qualifying Courses
Important Notes:

  • *Some courses may require completion of prerequisites. Please confirm requirements with your institution. Prerequisite courses may be used to meet the other accounting and business topic area requirement (24 credit hours).
  • **Students will need to complete both listed courses in the specific topic areas to receive an exemption from the Knowledge Assessment.
  • Students intending to pursue the CPA professional designation should note that their degree program (ie. BBA/BComm etc.) will most likely not meet all Knowledge Assessment exemption criteria. As such, students should consider using appropriate elective space in their degree program to complete qualifying coursework for exemption from the Knowledge Assessment.
  • Courses counted for exemption from the Knowledge Assessment can only be counted under one category (ie. Required Topic Areas or Other Business and Accounting Topic Areas) but not both.

Academic Admission Requirements

For details regarding Academic Admission Requirements, click here.

Knowledge Assessment Exemption Requirements

Applicants need to demonstrate accounting and business knowledge by passing the Knowledge Assessment or by completing 45 credit hours of post-secondary coursework from a post-secondary institution.

Required Topic Areas (21 Credit Hours)

  • 21 of the 45 credit hours must cover the six Required Topic Areas (as specified in the table below).
  • You must complete the course(s) listed within each topic area.

Other Business and Accounting Topic Areas (24 Credit Hours)

The 24 credit hours can be met by completing an accounting or business degree at a recognized post‑secondary institution. If you need information on how to complete the 24 credit hours of additional accounting or business coursework required for exemption from the Knowledge Assessment, visit the Academic Admissions Requirements.

The CPA designation gives you the set of skills to do anything.
Lindsay Power, CPA, CMA, MBA
Senior Business Analyst - Strategic Projects, StandardAero
You have this massive family of CPAs on which you can lean on and use as much as you can, as often as you can.
Craig Farewell, CPA
Co-owner & Director of Operations, Banished Brewing & Brewdock
The skills you acquire through the CPA program prepare you to lead in any organization and in any industry.
Courtney Burns, CPA
President and CEO, Greater Moncton International Airport Authority Inc.
It’s the differentiator when someone has a stack of resumes. People with a CPA designation will stand out.
Leah Boody, CPA, CMA
President, Pineapple Bytes
The CPA designation first ignited my entrepreneurial spirit. It certainly helped me get to where I am right now.
David Arsenault, CPA
President, Arsenault Properties
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