CPA Professional Education Program

The CPA Professional Education Program (CPA PEP) is a part-time, graduate-level program.

Study at CPA Atlantic School

Overview

CPA PEP is comprised of a series of six modules focused on preparing CPA candidates for a career in business and accounting, targeted toward mid-level to management-level positions. 

The path through the six PEP modules is flexible with various start dates, choice of breaks, and two scheduled Common Final Exams each year.  The CPA PEP Pathways outline multiple options through the program.

Courses

To complete the CPA PEP, you must complete six modules and the Common Final Examination (CFE).

Two Core Modules

  • Core 1: focuses on financial accounting and reporting
  • Core 2: ​focuses on management accounting, planning, and control

Two Elective Modules (out of these four)

  • Performance Management
  • Taxation
  • Audit & Assurance
  • Finance

Two capstone modules

  • Capstone Integrative Module (Capstone 1)
    • ​Deepens strategic leadership competencies by using the knowledge acquired in prerequisite and earlier modules in a professional, team setting. You will complete a large business case, which relates to Day 1 of the CFE.
  • Capstone Examination Preparation Module (Capstone 2)
    • Focuses on preparing candidates for entry into the profession by applying competencies acquired throughout the CPA program in complex and highly integrative cases. You will develop your enabling competencies in situations which simulate real-life projects and assignments that newly certified CPAs may encounter in their careers.

Common Final Exam (CFE)

The Common Final Exam (CFE) is a three-day examination requiring candidates to demonstrate depth and breadth of competency development in accordance with the CPA Competency Map.

Course Sequence

Two Core Courses

Core 1: Financial Accounting and Reporting
Core 2: ​Management Accounting, Planning & Control

Two Elective Modules

Performance Management
Taxation
Audit & Assurance
Finance

Two Capstone Modules

Capstone Integrative Module (Capstone 1)
Capstone Examination Preparation Module (Capstone 2)

Flexible Pathway

We understand that every candidate is unique, which is why we offer flexible program pathways:

TRADITIONAL PATHWAY

The majority of candidates will take their courses in a linear sequence, focusing on one module per semester and taking breaks where their individual circumstances may require. While up to six years is allowable for PEP coursework, the most common timeframes are between 16 to 24 months. Within these rules, there is great flexibility to customizing the PEP path. Candidates can easily choose from various scheduling options and course modalities, including the fast-track and extended courses outlined below:

FAST-TRACK PATHWAY

Candidates have access to faster pathways by taking PEP Core 1 and Core 2 simultaneously and/or PEP Elective 1 and Elective 2 simultaneously. This option is generally of interest to candidates who are not working for a period of time and can dedicate an average of 40 hours per week to their CPA studies.

With this approach, candidates can complete their first four modules during two full-time terms (Core 1, Core 2, Elective 1, Elective 2) and then finish their final coursework in two additional part-time terms (Capstone 1, Capstone 2, and the CPA Common Final Exam) and allowing for shorter program combinations, as follows:

  • Summer start: 10-month CPA PEP path
  • Fall start: 11-month CPA PEP path
  • Spring start: 13-month CPA PEP path
  • Winter start: 16-month CPA PEP path

EXTENDED PATHWAY

For other candidates, flexibility is more important than speed. In support of this, CPA Atlantic School offers extended versions of Core 1, Core 2, and the four PEP electives every summer term and every winter term (i.e. every second PEP semester).

Candidates who would prefer a more generous timeline to study and absorb the course material may choose to take the extended modality, which comprises the same content and structure as the regular course, but over an extended 20-week offering rather than the usual eight weeks. Candidates can take the extended Core 1 on its own, or choose to simultaneously take extended Core 1 and Core 2 together, bringing average study time back up to approximately 20 hours per week. This is applicable to the PEP electives as well.

Visualizing your CPA PEP Path

Options for Core 1 and Core 2
Pathways
SEMESTER 1
SEMESTER 2
SEMESTER 3
SEMESTER 4
Regular
- Estimated 20 hours of weekly study
- One course over one semester
- Breaks are allowed between semesters
- Take up to 6 years for CPA PEP and CFE
Core 1
Core 2
Fast-Track
- Estimated 40 hours of weekly study
- Two courses over one semester
Core 1
Core 2
Extended
- Estimated 10 hours of weekly study
- One course over two semesters
Core 1
Core 2
Options for Elective 1 and Elective 2
pathways
SEMESTER 1
SEMESTER 2
SEMESTER 3
SEMESTER 4
Regular
- Estimated 20 hours of weekly study
- One course over one semester
- Take up to 6 years for CPA PEP and CFE
- Breaks are allowed between semesters
Elective 1
Elective 2
Fast-Track
- Estimated 40 hours of weekly study
- two courses over one semester
Elective 1
Elective 2
Extended
- Estimated 10 hours of weekly study
- One course over two semesters
Elective 1
Elective 2
The CPA Common Final Examination (CFE) and two Capstone courses are offered twice per year, as per the CPA PEP schedule expansion introduced nationally in 2020.
Capstone Module and the CFE
pathways
SEMESTER 1
SEMESTER 2
SEMESTER 3
SEMESTER 4
Regular
- Back to back
- Lead into the Common Final Exam (CFE)
- Offered twice a year
Capstone 1
Capstone 2
CFE

Fees and Schedules

CPA PEP Fees

CPA Eligibility Assessments & Secondary Program Fees
  • 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
  • Program licensing fee
    • $925 (Non-refundable) +HST
  • CPA candidate dues (prorated to March 31 from date of program enrollment)
    • $795 (April 1 to March 31) (Recurring & non-refundable) +HST
    • Candidates will be issued a renewal invoice on April 1 for $795 + HST, and it must be paid before they can register for any modules that start after April 1.
  • Late registration fee
    • $230 (Non-refundable)
CPA PEP Module & Exam Fees
  • Core 1
    • $1,795 + HST
  • Core 2
    • $1,500 + HST
  • Elective Module 1
    • $1,500 + HST
  • Elective Module 2
    • $1,500 + HST
  • Capstone 1
    • $1,500 + HST
  • Capstone 2
    • $1,500 + HST
  • Subtotal CPA PEP module tuition fees over the six modules
    • $9,295 +HST

 

  • CPA PEP Challenge Exam*
    • $500 + HST (Core 1, Core 2, and Electives only)
  • CPA PEP Re-Write Exam*
    • $500 + HST
  • Late registration fee:
    • $230
  • Workshop or Assignment Accommodation fee (per day)
    • $175 + HST

**Not all students are eligible to re-write or challenge a CPA PEP module exam. Please visit this page and review the CPA Harmonized Education Policy (Vol.1) for the CPA PEP for additional information on challenge and re-write exam eligibility.

CPA PEP Module/Exam Withdrawal & Deferral Fees
  • Course withdrawal prior to course start date & prior to 4th Friday: As outlined in student contract
  • Course withdrawal prior to course start date: No fee
  • Course withdrawal for Core 1 after course start date: No refund as outlined in student contract
  • Course withdrawal after course start date & after 4th Friday: No refund
  • Course deferral (prior to module start date): No fee
  • Course deferral (after module start date & prior to 4th Friday):
    • $400+ HST
  • Exam withdrawal or deferral fee (applicable from date registration was submitted, regardless of payment status):
    • $400 + HST
CPA PEP Module Review & Appeal Fees
  • Core, Electives, and Capstone 1 Module result review fee
    • $215 +HST
  • Audit of a module fee
    • $650 +HST
  • Administrative appeal fee
    • $450 +HST
CPA Transcript & Enrollment Letter Fees
  • CPA Official Transcript Request (current and former students): 
    • $30 +HST
  • Letter confirming enrollment in the CPA PEP:
    • No charge

Please email registrations@cpaatlantic.ca to request a transcript or confirmation of enrollment letter.

Common Final Examination (CFE)
  • Common Final Examination, 3-day exam
    • $1,825 +HST
  • Common Final Exam Deferral Fee
    • $400 +HST
CFE Re-Write Fees
  • Day 1 only
    • $790 +HST
  • Day 2 and day 3 only
    • $1,325 +HST
  • All 3 days
    • $1,825 +HST
CFE Appeal Fees
  • Day 1 appeal only
    • $240 +HST
  • Day 2 and day 3 appeal only
    • $475 +HST
  • All three days appeal
    • $700 +HST
Performance Analysis Report (PAR) Fees
  • Day 1, PAR only
    • $375 +HST
  • Days 2 and 3, PAR only
    • $750 +HST
  • Days 1, 2, and 3, PAR only
    • $1,100 +HST
  • Appeal and PAR (day 1 only)
    • $575 +HST
  • Appeal and PAR (day 2 and day 3 only)
    • $1,150 +HST
  • Appeal and PAR (all 3 days)
    • $1,700 +HST

CPA PEP Schedules

Course and exam Registration and payment deadline* Re-write and Challenge Registration Deadline** Start Date Workshops Exam Date and Time (AST) Results released on D2L Appeals deadline
Core 1 June 23 July 29 July 27 Module 0 Webinar: July 16 & 18 (evening only)
Orientation: July 27-28 Workshop: Aug. 31- Sept.1
Sept. 26
9:00 am (AT)
Oct. 11
1:00 pm (AT)
Oct. 16
Core 1 Extended June 23 N/A July 27 Module 0 Webinar: July 16 & 18 (evening only)
Orientation: July 27-28 Workshop: Oct. 26-27
Dec. 19
9:00 am (AT)
Jan. 17
1:00 pm (AT)
Jan. 21
Core 2 June 23 July 29 July 27 Sept. 7-8 Sept. 25
9:00 am (AT)
Oct. 11
1:00 pm (AT)
Oct. 16
Core 2 Extended June 23 N/A July 27 Nov. 9-10 Dec. 18
9:00 am (AT)
Jan. 17
1:00 pm (AT)
Jan. 21
Performance Management June 23 July 29 July 27 Aug. 3-4 Sept. 26
9:00 am (AT)
Oct. 11
1:00 pm (AT)
Oct. 16
Performance Management Extended June 23 N/A July 27 Aug. 17-18 Dec. 19
9:00 am (AT)
Jan. 17
1:00 pm (AT)
Jan. 21
Assurance June 23 July 29 July 27 Aug. 10-11 Sept. 26
9:00 am (AT)
Oct. 11
1:00 pm (AT)
Oct. 16
Assurance Extended June 23 N/A July 27 Aug. 31 - Sept. 1 Dec. 19
9:00 am (AT)
Jan. 17
1:00 pm (AT)
Jan. 21
Finance June 23 July 29 July 27 Aug. 17-18 Sept. 25
9:00 am (AT)
Oct. 11
1:00 pm (AT)
Oct. 16
Finance Extended June 23 N/A July 27 Sept. 21-22 Dec. 18
9:00 am (AT)
Jan. 17
1:00 pm (AT)
Jan. 21
Taxation June 23 July 29 July 27 Aug. 24-25 Sept. 25
9:00 am (AT)
Oct. 11
1:00 pm (AT)
Oct. 16
Taxation Extended June 23 N/A July 27 Oct. 5-6 Dec. 18
9:00 am (AT)
Jan. 17
1:00 pm (AT)
Jan. 21
Capstone 2 June 16 N/A July 20 July 20-21 N/A Sept. 6 N/A
Common Final Exam June 16 June 16 N/A N/A Sept. 10-12 Dec. 6 TBA

Course and exam Registration and payment deadline* Re-write and Challenge Registration Deadline** Start Date Workshops Exam Date and Time (AST) Results released Appeals deadline
Core 1 Sept. 12 Oct. 21 Oct. 19 Module 0 Webinar: Oct. 8 & 10 (evening only)
Orientation: Oct. 19-20
Workshop: Nov. 23-24
Dec. 19
9:00 am (AT)
Jan. 17
1:00 pm (AT)
Jan.21
Core 2 Sept. 12 Oct. 21 Oct. 19 Nov. 30 - Dec. 1 Dec. 18
9:00 am (AT)
Jan. 17
1:00 pm (AT)
Jan.21
Performance Management Sept. 12 Oct. 21 Oct. 19 Oct. 26-27 Dec. 19
9:00 am (AT)
Jan. 17
1:00 pm (AT)
Jan.21
Assurance Sept. 12 Oct. 21 Oct. 19 Nov. 2-3 Dec. 19
9:00 am (AT)
Jan. 17
1:00 pm (AT)
Jan.21
Finance Sept. 12 Oct. 21 Oct. 19 Nov. 9-10 Dec. 18
9:00 am (AT)
Jan. 17
1:00 pm (AT)
Jan.21
Taxation Sept. 12 Oct. 21 Oct. 19 Nov. 16-17 Dec. 18
9:00 am (AT)
Jan. 17
1:00 pm (AT)
Jan.21
Common Final Exam June 16 June 16 N/A N/A Sept. 10-12 Dec. 6 TBA

Course and exam Registration and payment deadline* Re-write and Challenge Registration Deadline** Start Date Workshops Exam Date and Time (AST) Results released on D2L Appeals deadline
Core 1 Jan. 9

Apply by Nov. 1
to guarantee your spot in CPA PEP
Jan. 27 Jan. 25 Module 0 Webinar: TBD (evening only)
Orientation: Jan. 25-26 Workshop: Mar. 1-2
Mar. 27
9:00 am (AT)
Apr. 11
1:00 pm (AT)
Apr. 15
Core 1 Extended Jan. 9 N/A Jan. 25 Module 0 Webinar: TBD (evening only)
Orientation: Jan 25-26 Workshop: Apr. 26-27
July 3
9:00 am (AT)
July 18
1:00 pm (AT)
July 22
Core 2 Jan. 9 Jan. 27 Jan. 25 Mar. 8-9 Mar. 26
9:00 am (AT)
Apr. 11
1:00 pm (AT)
Apr. 15
Core 2 Extended Jan. 9 N/A Jan. 25 May 10-11 July 4
9:00 am (AT)
July 18
1:00 pm (AT)
July 22
Performance Management Jan. 9 Jan. 27 Jan. 25 Feb. 1-2 Mar. 27
9:00 am (AT)
Apr. 11
1:00 pm (AT)
Apr. 15
Performance Management Extended Jan. 9 N/A Jan. 25 Feb. 8-9 July 3
9:00 am (AT)
July 18
1:00 pm (AT)
July 22
Assurance Jan. 9 Jan. 27 Jan. 25 Feb. 8-9 Mar. 27
9:00 am (AT)
Apr. 11
1:00 pm (AT)
Apr. 15
Assurance Extended Jan. 9 N/A Jan. 25 Mar. 1-2 July 3
9:00 am (AT)
July 18
1:00 pm (AT)
July 22
Finance Jan. 9 Jan. 27 Jan. 25 Feb. 15-16 Mar. 26
9:00 am (AT)
Apr. 11
1:00 pm (AT)
Apr. 15
Finance Extended Jan. 9 N/A Jan. 25 Mar. 22-23 July 4
9:00 am (AT)
July 18
1:00 pm (AT)
July 22
Taxation Jan. 9 Jan. 27 Jan. 25 Feb. 22-23 Mar. 26
9:00 am (AT)
Apr. 11
1:00 pm (AT)
Apr. 15
Taxation Extended Jan. 9 N/A Jan. 25 Apr. 5-6 July 4
9:00 am (AT)
July 18
1:00 pm (AT)
July 22
Capstone 1 Jan. 9 N/A Jan. 25 Jan. 25-26 Mar. 21-27 Apr. 11 N/A
Capstone 2 Feb. 27 N/A Mar. 29 Mar. 29-30 N/A TBA N/A
Common Final Exam Feb. 27 Feb. 27 N/A N/A May 21 - 23 TBA

Course and exam Registration and payment deadline* Re-write and Challenge Registration Deadline** Start Date Workshops Exam Date and Time (AST) Results released on D2L Appeals deadline
Core 1 Mar. 27

Apply by Jan. 24
to guarantee your spot in CPA PEP
May 5 May 3 Module 0 Webinar: TBD (evening only)
Orientation: May 3-4
Workshop: June 7-8
July 3
9:00 am (AT)
July 18
1:00 pm (AT)
July 22
Core 2 Mar. 27 May 5 May 3 June 14-15 July 4
9:00 am (AT)
July 18
1:00 pm (AT)
July 22
Performance Management Mar. 27 May 5 May 3 May 10-11 July 3
9:00 am (AT)
July 18
1:00 pm (AT)
July 22
Assurance Mar. 27 May 5 May 3 May 17-18 July 3
9:00 am (AT)
July 18
1:00 pm (AT)
July 22
Finance Mar. 27 May 5 May 3 May 24-25 July 4
9:00 am (AT)
July 18
1:00 pm (AT)
July 22
Taxation Mar. 27 May 5 May 3 May 31-June 1 July 4
9:00 am (AT)
July 18
1:00 pm (AT)
July 22
Capstone 1 Mar. 27 N/A May 10 May 10-11 July 4-10 July 11 N/A
Capstone 2 Feb. 27 N/A Mar. 29 Mar. 29-30 N/A TBA N/A
Common Final Exam Feb. 27 Feb. 27 N/A N/A May 21 - 23 TBA

Course and exam Registration and payment deadline* Re-write and Challenge Registration Deadline** Start Date Workshops Exam Date and Time (AST) Results released on D2L Appeals deadline
Core 1 June 19

Apply by April 18
to guarantee your spot in CPA PEP
July 28 July 26 Module 0 Webinar: TBA (evening only)
Orientation: July 26-27
Workshop: Aug. 30-31
Sept. 25
9:00 am (AT)
Oct. 10
1:00 pm (AT)
Oct. 15
Core 1 Extended June 19 N/A July 26 Module 0 Webinar: TBA (evening only)
Orientation: July 26-27
Workshop: Oct. 25-26
Dec. 18
9:00 am (AT)
Jan. 16
1:00 pm (AT)
Jan. 20
Core 2 June 19 July 28 July 26 Sept. 6-7 Sept. 24
9:00 am (AT)
Oct. 10
1:00 pm (AT)
Oct. 15
Core 2 Extended June 19 N/A July 26 Nov. 8-9 Dec. 17
9:00 am (AT)
Jan. 16
1:00 pm (AT)
Jan. 20
Performance Management June 19 July 28 July 26 Aug. 2-3 Sept. 25
9:00 am (AT)
Oct. 10
1:00 pm (AT)
Oct. 15
Performance Management Extended June 19 N/A July 26 Aug. 16-17 Dec. 18
9:00 am (AT)
Jan. 16
1:00 pm (AT)
Jan. 20
Assurance June 19 July 28 July 26 Aug. 9-10 Sept. 25
9:00 am (AT)
Oct. 10
1:00 pm (AT)
Oct. 15
Assurance Extended June 19 N/A July 26 Aug. 30-31 Dec. 18
9:00 am (AT)
Jan. 16
1:00 pm (AT)
Jan. 20
Finance June 19 July 28 July 26 Aug. 16-17 Sept. 24
9:00 am (AT)
Oct. 10
1:00 pm (AT)
Oct. 15
Finance Extended June 19 N/A July 26 Sept. 20-21 Dec. 17
9:00 am (AT)
Jan. 16
1:00 pm (AT)
Jan. 20
Taxation June 19 July 28 July 26 Aug. 23-24 Sept. 24
9:00 am (AT)
Oct. 10
1:00 pm (AT)
Oct. 15
Taxation Extended June 19 N/A July 26 Oct. 4-5 Dec. 17
9:00 am (AT)
Jan. 16
1:00 pm (AT)
Jan. 20
Capstone 2 June 12 N/A July 19 July 19-20 N/A TBA N/A
Common Final Exam June 12 June 12 N/A N/A Sept. 9- 11 TBA TBA

Course and exam Registration and payment deadline* Re-write and Challenge Registration Deadline** Start Date Workshops Exam Date and Time (AST) Results released on D2L Appeals deadline
Core 1 Sept. 11

Apply by July 11
to guarantee your spot in CPA PEP
Oct. 20 Oct. 18 Module 0 Webinar: TBD (evening only)
Orientation: Oct. 18-19
Workshop: Nov. 22-23
Dec. 18
9:00 am (AT)
Jan. 16
1:00 pm (AT)
Jan. 20
Core 2 Sept. 11 Oct. 20 Oct. 18 Nov. 29-30 Dec. 17
9:00 am (AT)
Jan. 16
1:00 pm (AT)
Jan. 20
Performance Management Sept. 11 Oct. 20 Oct. 18 Oct. 25-26 Dec. 18
9:00 am (AT)
Jan. 16
1:00 pm (AT)
Jan. 20
Assurance Sept. 11 Oct. 20 Oct. 18 Nov. 1-2 Dec. 18
9:00 am (AT)
Jan. 16
1:00 pm (AT)
Jan. 20
Finance Sept. 11 Oct. 20 Oct. 18 Nov. 8-9 Dec. 17
9:00 am (AT)
Jan. 16
1:00 pm (AT)
Jan. 20
Taxation Sept. 11 Oct. 20 Oct. 18 Nov. 15-16 Dec. 17
9:00 am (AT)
Jan. 16
1:00 pm (AT)
Jan. 20
Common Final Exam June 12 June 12 N/A N/A Sept. 9- 11 TBA TBA
Please note:
All course offerings, locations, dates, and times are subject to change at the discretion of CPA Atlantic School.
*Course registrations must be submitted through the self-serve portal by the posted registration deadlines. Late registrations will not be accommodated.
*Course registrations are not finalized until payments have been submitted. To finalize your course registration, you must register and pay by the posted registration deadlines. Late registration fees will apply if the payment is received after the specified registration deadlines. If you have questions on the CPA Atlantic School late registration fees for the CPA PEP and CFE, please review the FAQs found here.
* Candidates will have a one-week (7 day) grace period from the date results are released to re-enroll in a core or elective module which they were unsuccessful. Please contact registrations@cpaatlantic.ca if you wish to re-enroll in a module that you were unsuccessful in after the deadline, as course registrations will not be available through the Self-Serve Portal. The school will withdraw your previously submitted registration and unless otherwise requested, we will re-apply your payment to the new balance for your re-enrolled module fee. You will not be charged a late registration fee within the 7-day grace period for re-enrolling in a module you need to retake.
** Candidates wishing to enroll in a CPA PEP challenge or re-write exam after the posted “Re-write and Challenge Registration Deadline” will require pre-approval from the school prior to enrolling. Please contact exams@cpaatlantic.ca if you wish to enroll in a re-write or challenge exam after the deadline, as registration will not be available through the registration portal. Any approved late registrations for a re-write or challenge exam will be subject to a late enrollment fee.

CPA PEP Facts

Modern

The CPA PEP prepares candidates for a career in business, not just accounting. The program focuses on developing competencies in a number of areas including management, communications and business ethics.

Nationally developed

CPA PEP is nationally developed by CPA Canada and delivered locally by CPA Atlantic School of Business in Atlantic Canada and Bermuda. The program is designed to prepare candidates with the professional knowledge and skills for business and accounting, in compliance with lnternational Federation of Accountants Canada (IFAC) standards for professional accounting bodies.

Hands On

During their pre-accreditation path (and mainly concurrent with their studies) candidates have a requirement to gain paid practical experience, during which candidates demonstrate that they have gained the professional knowledge, skills, values, ethics and attitudes required for entry to the CPA profession. Candidates may track their practical experience before, during, and/or after their CPA PEP studies.

Affordable

CPA PEP maintains one of the lowest tuition rates for a professional, post-graduate education program at less than half the price of a post-graduate degree from a Canadian university.

Flexible

CPA Atlantic School offers multiple entry points per year into the CPA PEP. All paths allow candidates to work around their personal schedules and towards their career goals while working towards the Common Final Examination (CFE). The program is part-time to allow candidates the opportunity to work full-time throughout their studies and study where they want, when they want.

Accessible

CPA PEP uses a combination of eLearning with face-to-face workshop instruction and examinations. Workshops and exams are available throughout the Atlantic provinces and Bermuda, and CPA PEP instruction and courses are offered in both official languages.

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
Contact an Advisor