Protection of the public and provincial regulatory requirements mandate that all CPA provincial/regional members with the right to provide public accounting services meet the profession’s public accounting registration standards. Public accounting requirements are met at the point of certification as a CPA by those who successfully complete the assurance pathway in education, examination, and practical experience.
Members can also meet requirements post-certification by meeting additional education, examination, and experience requirements. Some jurisdictions offer tiered licensing pathways for post-designation public accounting registration, these provinces include:
- British Columbia
- Alberta
- Manitoba
Members looking to commence practice in assurance services will be required to complete the nationally-developed PDPA program, which includes the PDPA module and the PDPA examination. Members looking to commence practice in compilation services (only available in provinces with tiered licensing pathways for post-designation public accounting registration) will be required to complete the PEP Taxation module and examination.
PDPA Program
The PDPA program offers members who qualified without public accounting practice rights an efficient education and examination option. It comprises a mandatory education module and examination in assurance, taxation, financial accounting, finance, and strategy and governance. It is mandatory for members seeking post-certification public accounting registration in jurisdictions with no tiered registration, and for audit and review registration in jurisdictions offering tiered registration.
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PDPA Taxation Module
Members seeking registration for compilation in jurisdictions offering tiered registration are required to complete the taxation elective of the CPA Professional Education Program (CPA PEP), and meet their jurisdiction’s practical experience requirements for compilation. Members seeking compilation registration post certification do not require completion of the PDPA program.
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Please note: The specific regulations and bylaws of the provincial bodies take precedence over general CPA Canada national guidelines and requirements. CPA members are subject to the specific regulations and bylaws of the provincial body with which they have registered.