Time limitations
Candidates must finish CPA PEP, the education portion of the CPA certification program, within six years of initially starting Core 1. CPA candidates can take a temporary break from the program—a non-active year or a temporary program withdrawal—to pause the time calculation.
Candidates are granted seven years to complete the entire CPA certification program (education, practical experience, and examination). The time limit is extended by one year for each non-active year taken, to a maximum of two years. In special circumstances, extensions may be granted to candidates who can demonstrate substantial progress towards completing the CPA PEP and practical experience requirements.
Program expulsion or suspension
Candidates in CPA PEP will be suspended or expelled for:
• non-payment of fees
• failing to comply with regulations of their provincial CPA body
• exhausting module or examination attempts or
• failing to complete the program within the established time limits
Candidates may also be suspended or expelled for academic or professional misconduct.
Candidates who are expelled may be considered for re-admission based on:
- whether the applicant merits and qualifies for re-admission and
- academic and/or experience requirements at the time of re-entry and conditions to be completed if re-admitted.
Withdrawals
Temporary withdrawals (Non-active year)
As part of completing annual re-enrollment via My CPA portal, candidates can select to take a non-active year and temporarily withdraw from the program. A non-active year means maintaining your registration in CPA PEP but not participating in any CPA PEP modules or accumulating any practical experience for one academic year (between April 1 and March 31 of the next calendar year). Candidates can take up to two non-active years while enrolled in CPA PEP and while in a non-active year, may access other benefits such as the job board for their provincial CPA body. Dues for a non-active year are reduced to the equivalent to half-year dues.
Permanent program withdrawals
Candidates in CPA PEP can request to permanently withdraw from the program by submitting a request in writing to cpaapplication@cpawsb.ca.
Consequences of withdrawing from being a CPA PEP candidate
Withdrawal for any reason means:
- Loss of credit for any completed CPA PEP modules
- Loss of earned practical experience. Returning candidates may be eligible to have up to 12 months of prior experience recognized provided the experience meets the requirements in effect when returning to the program. Returning candidates are not eligible to complete legacy practical experience requirements.
- Loss of any transition provisions or special considerations awarded to legacy transition candidates
- Loss of any CPAWSB candidate rights and privileges
- Loss of access to all online resources
Former candidates wishing to apply for re-admission to CPA PEP after being withdrawn are treated as new applicants and need to request and pay for a transcript assessment to determine CPA PEP eligibility. Legacy prerequisites are no longer accepted for entry to CPA PEP; re-admission will be based on the CPA prerequisite requirements at the time of application.
Re-admission
Candidates in CPA PEP who:
• have been expelled
• have chosen to permanently withdraw or
• have exhausted all attempts to pass modules or module examinations
must apply for re-admission and restart CPA PEP. Applicants for re-admission must have a valid CPAWSB transcript assessment confirming they have met the current prerequisite requirements and they are eligible to enter CPA PEP. Re-admitted candidates can have no more than 12 months of prior experience recognized from the date they are re-admitted to CPA PEP. The six-year education program time limit will reset upon re-admission.
If you have been withdrawn from CPA PEP for non-payment of fees or exhausting module/examination attempts you are required to answer ‘yes’ to the Involuntary Removal question in the Good Character and Reputation section of the Character page of the admission application if you choose to apply for re-admission. The question currently reads: Has your registration as a member, candidate or student ever been terminated involuntarily by a professional accounting body (including a provincial or regional CPA body, or legacy body) for non-payment of dues, failure to complete Continuing Professional Development requirements, exhausting module/exam attempts, failure to complete the program within established time limits, or for any other reason?