CPA Professional Program Overview

In the first module of the CPA Professional Program, you will build your Specific, Foundational, and Sub-foundational Competencies and begin developing your CPA Advanced Professional Competencies. You will also start integrating the Foundational Common Core and developing your CPA Ethical Mindset, including human values, skills, and professional competencies.

See CPA Competency Map 2.0 for more about the competencies.

You may begin reporting your practical experience when you start this module. After passing this module, you will need to pass the Foundational Development Exam before moving on to the CPA Core module.

Next, you will choose between two versions of the CPA Core module:

CPA Core – Common: This version strengthens your Specific Competencies in areas like financial reporting, assurance and trust, big data and analytics, and taxation. You will also continue developing your CPA Advanced Professional Competencies.
CPA Core – Licensure: If you intend to pursue a career in public accounting, you must complete this version of CPA Core. It includes all components of CPA Core - Common, with additional depth in financial reporting, assurance and trust, big data and analytics, non-financial reporting, and taxation.

See CPA Competency Map 2.0 for more about the competencies.

After passing this module, you will be eligible to write the Professional Final Exam Part 1. There are two versions of the exam, and you will write the version that corresponds to the version of the module you pass.

Here, you will take your CPA Ethical Mindset and CPA Advanced Professional Competencies to the next level. You will apply decision-making processes to real-world CPA challenges, integrating all your competencies across topics. This module focuses heavily on developing your ethical mindset, critical thinking and CPA Advanced Professional Competencies.

See CPA Competency Map 2.0 for more about the competencies.

After passing this module, you will be eligible to write the Professional Final Exam Part 2. You will need to pass Professional Final Exam parts 1 and 2 and complete all practical experience requirements before moving on to the next module.

You will need to complete a minimum of 24 months of work experience, with demonstrated competency, consisting of:

Up to 8 months of Foundational Experience: Hands-on work where you begin applying your knowledge.
At least 16 months of Professional Experience: More advanced work, focused on developing decision-making skills.

A work plan must be submitted to and approved by the profession before you can report your professional work experience. Time off, such as vacation or holidays and leaves of absence, does not count toward your 24-month experience duration.

You are required to meet all Practical Experience requirements before starting the Professional Readiness module.

Additional information will be provided in 2026.

Before you can take this module, you must have met all practical experience requirements.

This module is where you will strengthen your CPA Ethical Mindset and build your CPA Advanced Professional Competencies through both self-study and five days of interactive case-based learning. You will explore what it means to be a CPA professional, understand the CPA Code of Conduct, work effectively in teams, and tackle emerging global, social, and technological issues.

After passing this module, you will be eligible to write Professional Final Exam Part 3. After passing Professional Final Exam Part 3, you can apply for CPA membership in your province. Once you become a member, you can use the CPA designation.

See CPA Competency Map 2.0 for more about the competencies.

Program Comparison

Current CPA Certification Program	New CPA Professional Program
Academic admission requirements: Degree: A recognized post-secondary degree or meet the non-degree holder requirements 120 credit hours: Completion of at least 120 credit hours of post-secondary education Prerequisite knowledge: 14 pre-requisites taken within 10 years of admission Minimum GPA: 65% average on pre-requisites	Academic admission requirements: Degree: A recognized post-secondary degree or meet the non-degree holder requirements 120 credit hours: Completion of at least 120 credit hours of post-secondary education Prerequisite knowledge: 45 credit hours in accounting and business (with specified competency coverage) from a recognized Canadian or international post-secondary institution OR demonstrate accounting competencies by passing the Knowledge Assessment within 5 years of admission Minimum GPA: 65%
6 CPA PEP modules: Core 1, Core 2, Elective 1, Elective 2, Capstone 1, Capstone 2	4 modules: Foundational Development, CPA Core, CPA Leadership, CPA Professional Readiness
Module exams: After Core 1, Core 2, Elective 1, Elective 2	Module exam: After Foundational Development module (Each module has additional assessments within it that must be passed to reach the associated exam.)
Certification exam: 3-day CFE following the final module	Certification exam: 3 CPA Professional Final Exams, available to write after CPA Core, CPA Leadership, and CPA Professional Readiness
Practical experience: A minimum of 30 months of qualifying practical experience, inclusive of up to 5 months away from work, with demonstrated competency. Option of a pre-approved program or experience verification route. Experience can be completed at any time within the allocated program time limit.	Practical experience: A minimum of 24 months of qualifying practical experience, excluding time away from work, with demonstrated competency. All learners complete an experience plan, submitted in advance, to outline how their experience will meet the requirements. Experience must be met before eligibility into the CPA Professional Readiness module.

CPA Professional Program Overview

Competency Map 2.0

What's on this page

CPA Professional Program

When does the CPA Professional Program start?

Your Journey Through the CPA Professional Program

Program Comparison

Current CPA Certification Program

New CPA Professional Program

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