Accounting and Business Knowledge Requirement

Last updated: October 15, 2026

Important: Looking for the entry requirements for the CPA Professional Education Program (CPA PEP)? Visit the CPA PEP Academic Prerequisites Guide.

Applicants who complete all courses listed in the CPA PEP Academic Prerequisites Guide by December 31, 2028, will be exempt from the Knowledge Assessment in the new CPA Professional Program.

Requirements to Enter CPA Professional Program

Before starting the Foundational Development Module, all applicants must demonstrate competency in accounting and business knowledge.

You can satisfy this requirement through:

  • Successful completion of the Knowledge Assessment, or
  • Receiving a Knowledge Assessment exemption based on eligible post-secondary coursework.
Knowledge Assessment
21 Credit Hour Requirement
24 Credit Hour Requirement
Currency Requirement
Infographic of the CPA Professional Program entry requirements.

Knowledge Assessment Exemption

Applicants may qualify for an exemption from the Knowledge Assessment through eligible post-secondary coursework.

21 Credit Hour Requirement

Required Topic Areas

To qualify for an exemption, applicants must complete coursework covering the required accounting and business topic areas.

Pre-verified qualifying courses are available through many post-secondary institutions (PSIs) across Canada. If your institution or program is not listed, you may still qualify for an exemption. Please contact [email protected] for assistance.

Within the Western Region

Alberta
British Columbia and Yukon
Manitoba
Saskatchewan

Outside the Western Region

Atlantic Canada
Ontario
Quebec


24 Credit Hour Requirement

Other Accounting and Business Topic Areas

In addition to the required topic areas, applicants must complete 24 credit hours of accounting and/or business-related coursework.

Any eligible accounting or business-related course completed at a recognized post-secondary institution (PSI) may count toward this requirement. Check whether your PSI is listed on the World Higher Education Database (WHED).


Recommended Competency Areas

If you are planning your coursework and would like guidance on subjects that support success in the CPA Professional Program, the following competency areas are recommended.

Expand All ❘ Collapse All
  • Assurance and Trust
  • Big Data and Data Analytics
  • Ethical Decision-Making, Organizational Governance, and Data Governance
  • Finance
  • Financial Reporting
  • Management Decision-Making and Information Systems/Technology
  • Non-Financial Reporting
  • Strategy, Risk Management, and Innovation
  • Tax
  • Value Creation
  • Economics
  • Quantitative Methods and Probability
  • Law and Legal Forms of Business
  • Organizational Behaviour
  • Sustainability in a Business Context

Please visit the Qualifying Course Prefixes webpage for examples of course prefixes that will count toward the other accounting and business topic area requirement.

Currency Requirement

The currency requirement is determined using the course completion date shown on your official transcript.

CPA Preparatory Course Students

If you are currently enrolled in CPA Preparatory Courses, please review the dedicated Accounting and Business Knowledge Requirement information for CPA Preparatory Course students.


a man and woman looking at a book

Need Help?

If you have questions about the Knowledge Assessment exemptions, credit hour requirements, eligible coursework, course currency, or program eligibility, please contact us at [email protected].