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 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 experience requirements before moving on to the next module.

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

Experience Requirement

Added on May 26, 2026

The new experience requirements are effective January 1, 2027. They will apply to all CPA Learners registering on or after that date, as well as to those who transition to the CPA Professional Program after that date. For more details on experience transition, please visit Experience Transition.

Full requirements are available here. Please note that these details may change, and additional information will continue to be provided throughout 2026.

Western Region Experience Requirements

Learners must work in roles that allow them to demonstrate the highest proficiency levels in either Financial Reporting or Management Accounting (please note that we are using the term "Management Accounting" to represent Management decision-making and information systems and technology from Competency Map 2.0.)
A minimum of 24 months of full-time qualifying experience (excluding leave) in a CPA Training Area is required, comprised of:
1. Up to 8 months of Foundational experience (full-time, or equivalent), and
2. At least 16 months of Professional experience (full-time, or equivalent).
Foundational experience is critical for developing the competencies necessary for more advanced roles and must be in one or more CPA Training Areas. While it may be at an entry level, it must involve decision-making and the application of judgment; thus, it cannot be clerical in nature.
Professional experience must be in one or more CPA Training Areas, building on foundational experience with greater complexity and more advanced decision-making
All Learners must be mentored during their professional experience by a CPA working in a more senior position at their organization. The mentor and Learner must work for the same entity, though not necessarily in the same business unit or location.
Before commencing professional experience, all Learners must prepare and submit an experience plan, which will be approved by both their mentor and their provincial body.

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.	Experience: A minimum of 24 months of qualifying 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

What's on this page

Competency Map 2.0