Transition Policy

Last Updated: August 28, 2026
Effective Date: January 27, 2026

Important Notice 
This policy applies only to candidates enrolled in the CPA Certification Program in the Atlantic region. It does not apply to candidates covered under a Memorandum of Understanding (MOU). Separate transition information will be provided to MOU candidates in due course.

Transition Overview

The CPA Professional Program Transition Policy for Current Candidates (the “Policy”) provides information for candidates regarding transition provisions in the CPA Certification Program in the Atlantic Region including Bermuda, New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Isalnd.

The CPA profession in Canada is updating the CPA certification pathway to align with Competency Map 2.0. These changes include updates to the CPA Professional Education Program (CPA PEP), related examinations, and practical experience requirements. Collectively, these updated components form the CPA Professional Program.  

Candidates[1] currently enrolled in the CPA Certification Program will be supported through this change during the transition period January 1, 2027, to December 31, 2028.

For the purposes of this Policy, the current CPA Certification Program is referred to as the “Current Program” and includes CPA PEP, the Common Final Examinations (the “CFE”), and the CPA Practical Experience Requirements (“PER”). The CPA Professional Program is referred to as the “New Program” and will replace the Current Program following the transition period.   

Note: The formal program names continue to apply for legal and administrative purposes; the terms “Current Program” and “New Program” are used throughout this Policy for readability.

Transitional policies follow a common national framework; however, the administrative and/or regulatory processes may vary by Atlantic CPA Provincial/Territorial/ Bermudian Body (“PTB”).  This Policy applies to candidates enrolled in the Current Program in the Atlantic region. This document is current as of the publication date and may be updated as final transitional provisions are confirmed by the relevant provincial bodies and regulatory authorities

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[1] Throughout this document we use the term “candidate” to refer to an individual in the CPA Certification Program. However, it is understood that in some provincial legislations, these individuals are referred to as “students”.

Transition Path to the CPA Professional Program

For a visual overview of CPA Professional Program components required based on CPA PEP completion, please see the below:

Click on the highest module you will have completed at the time of transition to view how your PEP progress will carry over into the new program.

How to read through the transition policy: 

• Start with Section 1 to review the transition eligibility requirements.  
• If you do not meet these requirements, read Section 2: Candidates Not Eligible to Transition.  
• If you meet all eligibility requirements, read Section 3 for information on transitioning to the new program.   
• Section 4 provides detailed scenarios that combine education, examinations, practical experience, and time-limit considerations.
• Section 5 provides information on who to contact for questions and support.
• Section 6 provides a list of terms and definitions relevant to this Policy.

DOWNLOAD THE TRANSITION POLICY FOR THE NEW CPA PROFESSIONAL PROGRAM

Section 1: Transition Eligibility Requirements

Eligible candidates may transition from the Current Program to the New Program only during the formal transition period from January 1, 2027, to December 31, 2028. Transition is not automatic: Candidates must meet all eligibility requirements below and submit a Transition Application. Instructions relating to indicating intent to transition are expected to be available in the Fall of 2026. 

To be eligible to transition, a candidate must: 

1. Have a Current Program time limit (including PER completion deadline) that ends after December 31, 2028.
2. Hold active candidate status and be in good standing with their Atlantic PTB at the time of transition.
3. Have successfully completed the annual renewal process for the current academic year
4. Have no outstanding fees.
5. Be up to date with Practical Experience reporting in Practical Experience Reporting Tool (PERT). Eligible reports must be verified, reviewed, and approved by the profession for consideration for transition.
6. Satisfy the good character requirements of their governing Atlantic PTB.
7. Have no outstanding penalties or unresolved disciplinary matters.
8. Be in full compliance with the terms of the required candidate training contracts.

For the purpose of transition eligibility, the practical experience deadline is the date used to determine whether your time limit ends before or after December 31, 2028, as outlined in the relevant candidate training contracts.

If you do not meet all transition eligibility requirements, read Section 2. You are not eligible to transition and must complete your requirements under the Current Program policies.

If you meet all transition eligibility requirements, read Section 3 for information on transitioning to the New Program.

MOU Candidates: Candidates covered under a Memorandum of Understanding (MOU) are not eligible to transition under the framework described in this Policy. Transition pathways and requirements for MOU candidates are governed by separate agreements and will be communicated separately.

Section 2: Candidates Not Eligible to Transition 

This section applies to candidates who do not meet one or more of the eligibility requirements outlined in Section 1. This includes candidates whose Current Program time limit ends on or before December 31, 2028. Candidates in this category are not eligible to transition and must complete all remaining program requirements under the Current Program. Candidates in CPA PEP who do not meet certification requirements in their seven-year training period for CPA PEP are withdrawn from the Current Program. Such candidates have the option to apply to the New Program but do not receive any recognition of completed studies from the Current Program.

2.1 Education and Examinations 

Candidates who are not eligible to transition must complete all remaining CPA PEP modules, examinations, and the CFE, where applicable, under the Current Program. Completion must occur within the original program time limit and is subject to the availability of remaining offerings and module/exam attempts remaining.

2.2 Program Time Limit 

The original seven-year program time limit assigned at admission continues to apply. No additional time is granted to complete CPA PEP modules or current practical experience requirements as a result of the launch of the New Program. Notwithstanding time limits referenced in this section, any extension of time is available only through existing Current Program policies (for example, approved leaves or formal time-limit extensions).

2.3 Practical Experience 

Candidates not eligible to transition must complete all practical experience requirements under the Current Program using PERT. Candidates should confirm any outstanding requirements with CPA Atlantic School of Business (CPA ASB) and work closely with their employer to remain on track.  All reporting should be finalized and submitted to CPA ASB at least eight (8) weeks prior to the expiry of the Current Program time limit to ensure timely processing.

2.4 Extenuating Circumstances 

Candidates with documented extenuating circumstances that affect program progression may be assessed on a case-by-case basis in accordance with applicable policies and human rights standards.  Candidates seeking special consideration for extenuating circumstances can email the Director of Program Delivery/Registrar at CPA ASB to have their request reviewed by the CPA ASB. Any approved change does not create precedent and does not alter the general transition eligibility rules.

Section 3: Candidates Eligible to Transition 

This section applies to candidates who meet all eligibility requirements in Section 1 and whose transition application has been approved by the relevant Atlantic PTB. Candidates can choose to transition before the final offering of their next CPA PEP module or exam and will be required to transition when program offerings are no longer available. Once a transition application is approved and confirmed, candidates cannot return to the Current Program.

3.1 Transition Pathways 

Early transition is available when a candidate still has a viable path to complete the remaining Current Program requirements within available offerings. In this case, candidates may choose to complete remaining components under the Current Program or apply to transition to the New Program.

For candidates who are eligible to transition, required transition applies when the candidate cannot complete the Current Program because their next module or exam is no longer available.

When a candidate’s situation does not align clearly with either pathway, candidates are encouraged to reach out to the CPA ASB to discuss their options.

3.2 Transition Application and Approval 

Eligible candidates must submit a transition application during the transition period. No candidate will be transitioned automatically. Transition is not considered confirmed until the transition application has been reviewed and approved for completed Education, Examinations and Practical Experience. Candidates who are eligible to transition but do not apply will remain in the Current Program and must complete their requirements by December 31, 2028, or the candidate will be removed from the Current Program entirely and required to enroll in the New Program based on New Program requirements. Candidates required to enroll in the New Program as a result of failing to submit a transition application will not have previous studies recognized.

3.3 Voluntary Withdrawal for Candidates Who Decline Transition 

Eligible candidates who choose not to transition to the New Program and who will not be able to complete the Current Program by December 31, 2028, may request to voluntarily withdraw.

A voluntary withdrawal from the Current Program:

• must be formally notified by emailing programs@cpaatlantic.ca
• ends the candidate’s active status in the Current Program;
• does not permit re-entry into the Current Program. If the former candidate later wishes to pursue the CPA designation, they will be required to apply under the New Program requirements in effect at that time;
• may result in no credit being granted for previously completed Current Program components, including practical experience, depending on the policies in effect at the time of any future application.

Candidates considering voluntary withdrawal from the Current Program are strongly encouraged to speak with CPA ASB before submitting a request to understand the implications of withdrawing from the Current Program.

3.4 Placement in the New Program 

After eligibility is confirmed and the transition application is approved, placement in the New Program will be based on the education and examinations completed under the Current Program, and on practical experience that has been reported in PERT and approved to date. Candidates who have already passed the CFE are exempt from further education and examination requirements in the New Program, but must still meet other requirements, including experience completion within applicable timelines.

Candidates have three attempts per module and per exam in the New Program, regardless of any prior attempts in the Current Program.  

For a visual overview of CPA Professional Program components required based on CPA PEP completion, please see the below:

 CPA Certification Program Completion and CPA Professional Program Placement Overview

Click on the highest module you will have completed at the time of transition to view how your PEP progress will carry over into the new program.

_{*all dates and information are subject to change.}

3.5 Program Time Limit After Transition 

Candidates transitioning must meet the experience requirements of the New Program within their overall program time limit. If candidates have completed the current practical experience requirements, they are exempt from completing additional experience requirements but must meet all education and examination requirements. Experience earned under the Current Program may be recognized toward the New Program’s experience requirements. Any remaining experience must be completed under the New Program framework. Candidates should plan proactively to secure and maintain qualifying employment, as delays may impact the ability to meet program completion timelines.

Candidates who are approved to transition their practical experience to the New Program will have previously reported and approved experience considered for recognition in the New Program.

Note: The transition information in the chart below is based on staying in a qualifying position where the original determination was made. Changing employers or roles may impact the conclusion. Additional information, including an experience plan, may be required upon transition.work. 

Table 2: Practical Experience Transition Guidance (PPR and EVR)

Approved Experience in PERT by January 1, 2027

Candidates with Less than 6 Months of APPROVED experience	PPR and EVR:  Must transition to the experience model in the New Program
Candidates between 6 and 12 months of APPROVED experience	PPR: Complete experience through Current Program reporting (PERT)   EVR: Recommend transitioning to the experience model in the New Program  *unless advised otherwise by CPA ASB PERT Reviewer
More than 12 months of APPROVED experience	Complete experience reporting through PERT in the Current Program. *unless advised otherwise by CPA ASB PERT Reviewer

3.6 Program Time Limit After Transition

Candidates who transition to the New Program may receive up to three additional years added to their remaining Current Program time limit, provided that the overall time limit in the New Program does not exceed seven years.

This additional time:  

• Applies only to candidates who are approved to transition.  
• Is intended to support completion of remaining requirements under the structure of the New Program.  
• Cannot result in a total time limit in the New Program exceeding seven (7) years from the date of admission into the New Program (see transition table in section 3.4 for details).  

Time already elapsed in the Current Program counts towards the overall seven-year limit; the additional time granted to candidates who transition to the New Program is to facilitate program completion within the New Program framework.

3.7 Fees, Accommodations, and Professional Conduct 

Candidates transitioning to the New Program will not be required to pay fees twice for the same requirement. For example, candidates will not pay for modules or exams from which they are exempt. Any annual fees already paid within the academic year in which a candidate transitions will continue to apply and will not be charged again. The fee schedule for the New Program will be published once available, and candidates will be notified through official communication channels.

All existing ongoing exam accommodations will be transferred to the New Program. If applicable, accommodations may be re-evaluated later. Candidates who do not have approved accommodations at the time of transition will be required to follow the new accommodation application process. Applicable provincial accommodation laws will be observed.

Professional conduct and academic integrity requirements continue to apply throughout all stages of a candidate’s lifecycle either or both programs. Conduct records and conditions carry forward. Candidates with outstanding penalties or conditions (for example, suspensions or required ethics coursework) must fulfill all requirements before transition approval.

_{*all dates and information are subject to change.}

Section 4: Detailed Transition Scenarios – Education/Examination and Practical Experience

This section provides detailed scenarios that combine education, examinations, practical experience, and time-limit considerations. You do not need to review this section unless your situation involves overlapping requirements or you have been advised to do so by CPA ASB or your Atlantic PTB.

Table 3: Transition Scenarios – Education/Examination and Practical Experience (Summary Matrix)

Program time limit expiry	Experience status	Education/exam status	Transition options
After Dec 31, 2028	Incomplete	Incomplete	Can transition. If transition selected or required, must apply for transition by December 31, 2028.
After Dec 31, 2028	Complete	Incomplete	Can transition education. If transition selected or required, must transition by December 31, 2028.
After Dec 31, 2028	Incomplete	Complete	Can transition practical experience. If transition selected or required, must transition by December 31, 2028.
On/before Dec 31, 2028	Cannot transition.	Cannot transition.	Cannot transition. Must complete Current Program requirements before time limit expiry.

Based on assessment, CPA ASB will provide a detailed individual transition pathway to candidates who request transition.

Section 5: Support and Contact Information 

Candidates who must complete requirements on or before December 31^st, 2028, will receive advice and support to address their specific program needs

For questions related to transition eligibility, transition applications, or next steps, candidates should contact the CPA ASB Programs Team at transition@cpaatlantic.ca.  

Section 6: Terms and Definitions

This table clarifies select terms used in this Policy. It is not intended to be a comprehensive list.

Term	Definition
Atlantic CPA Provincial/ Territorial/Bermudian Body “PTB”	CPA Bermuda, CPA New Brunswick, CPA Newfoundland & Labrador, CPA Nova Scotia and CPA Prince Edward Island
Candidate	An individual in the CPA Professional Education Program (PEP) (Current Program) or CPA Professional Program (New Program). These individuals are regulated by their governing Atlantic PTB. Some Atlantic PTBs may use the term “student” in their regulatory framework.
Competency Map 2.0	The CPA Competency Map 2.0 is the foundation for the new CPA Professional Program and articulates the skills and competencies that will equip new CPAs for the future with a grounding in the critical knowledge, technical skills, and ethical mindset that the profession is known for.
Current program	The CPA Certification Program, consisting of CPA PEP, the Common Final Examination (CFE), and the Practical Experience Requirements (CPA PER).
Experience	In the CPA Professional Program, relevant, paid full-time or part-time employment within a CPA training area, supervised by a CPA mentor, which meets the foundational and/or professional work experience requirements. Experience does not include experience in academia, self-employment, unauthorized practice, unauthorized employment or any other area that cannot be corroborated by the Atlantic PTB.
Registration	Registration refers to establishing candidate status with an Atlantic PTB. Candidates registered with an Atlantic PTB are in the CPA Certification Program or CPA Professional Program.
Transition	The activity of candidates moving from the Current Program to the New Program.
Transition period	January 1, 2027, to December 31, 2028, during which eligible candidates may apply to transition from the Current Program to the New Program.
Transition Application	A formal request submitted by an eligible candidate to transition from the Current Program to the New Program. The application confirms the candidate’s intent to transition and enables the Atlantic PTB to assess eligibility, program standing, and compliance with requirements prior to approval and placement. Transition is not confirmed until approved by the Atlantic PTB.