The BOE oversees the national examinations for the new CPA Professional Program, operating under the oversight of the CPA Collaboration Committee and on behalf of the CPA profession.

The BOE is independent in its decisions and deliberations and is responsible for:

• Oversight of the examination development processes
• Assessment of candidates' responses
• Establishment of passing standards
• Reporting examination outcomes to the provincial, territorial, and Bermudian (PTB) member bodies

Each BOE member serves on one of the Board’s Subcommittees (see below) based on their professional experience and area of expertise.

Appointments are for a three-year term, with the possibility of renewal.

The workload of the BOE varies throughout the year and is aligned with the examination development and assessment cycle.

During the inaugural year (2026-2027), BOE members can expect:

• Four to five in-person meetings (typically one to two days each)
• Four to five full-day virtual working sessions

In subsequent years, the BOE is expected to meet once in person, in addition to five to six full-day and half-day virtual meetings, annually.

Attendance at in-person meetings is strongly encouraged. Remote participation may be accommodated in exceptional circumstances.

BOE members should anticipate approximately two to three days of preparation time for each meeting.

Applicants must be:

• A CPA member in good standing with a minimum of seven years of post-designation experience.
• An experienced leader with a demonstrated track record of significant professional leadership, including governance, oversight, decision-making, and the exercise of professional judgment.
• Committed to upholding the principles of fairness, confidentiality, objectivity, and professional integrity.
• Able to maintain independence from CPA program-related activities while serving on the BOE. To preserve the integrity of the examination process, BOE members may not engage in activities related to CPA programs during their term of service.

Applicants should demonstrate:

• Strong analytical and critical-thinking skills, with the ability to evaluate examination content and assessment outcomes objectively and consistently.
• Sound professional judgment and decision-making abilities.
• Excellent written and verbal communication skills.
• The ability to work collaboratively within a board environment while contributing independent perspectives.
• Broad business and professional acumen, with expertise in one or more CPA competency areas.

Experience in these areas is an asset:

• Technology and innovation expertise.
• Experience developing, reviewing, marking, or evaluating professional examinations or competency-based assessments.
• Familiarity with the Competency Map (CM2.0) and/or the new CPA Professional Program

Applicants will be considered for the Subcommittee that best aligns with their professional experience and areas of expertise. Successful applicants will be appointed to the Board of Examiners and assigned to the corresponding Subcommittee.

Subcommittee Oversight

This subcommittee reviews objective-format assessment items, including multiple-choice questions and other objective question types, for the Knowledge Assessment and Foundational Development examinations.

Subcommittee Qualifications

Applicants should possess:

• Expertise in financial reporting and management decision-making

Experience in these areas is an asset:

• Experience with objective-format questions

Broad, high-level knowledge across multiple CPA competency areas

Subcommittee Oversight

This subcommittee reviews short cases (60–120 minutes) for the CPA Core examinations.

Subcommittee Qualifications

Applicants should possess:

• Expertise in one or more of the following areas: 
  • Assurance and trust
  • Financial reporting
  • Taxation 

Experience in these areas is an asset:

• Experience with case-based assessments, particularly in assurance contexts
• Experience applying professional judgment to complex technical issues

Subcommittee Oversight

This subcommittee reviews long-form cases (approximately five hours) for the CPA Leadership examinations.

Subcommittee Qualifications

Applicants should possess:

• Experience and expertise in one or more of the following areas: 
  • Strategy, risk management and innovation
  • Management decision-making and information (data) systems/technology
  • Ethical decision-making and organizational governance/data governance

Experience in this area is an asset:

• Experience with integrated case-based assessments that draw upon multiple CPA competencies

Subcommittee Oversight

This subcommittee reviews short cases (60–120 minutes) for the CPA Professional Readiness examinations.

These cases focus on strategy, ethics, and the application of the CPA Decision-Making Process rather than technical accounting knowledge.

Subcommittee Qualifications

Applicants should possess:

• Strong understanding of professional ethics and professional judgment

Experience in this area is an asset:

• Experience with case-based assessments, involving complex business and ethical issues
• Experience applying strategic thinking and decision-making frameworks in practice
• Experience mentoring, coaching, or evaluating professional competencies