If you are looking for guidance on which subjects can best support your preparation for the CPA Professional Program, the competencies below are recommended as a helpful guide.
| Specific Competencies | Foundational Competencies |
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Last updated on May 15, 2026
All applicants are required to demonstrate competency in accounting and business knowledge before starting the Foundational Development module. This requirement is met by:
Applicants interested in pursuing an exemption can select from pre-verified qualifying courses for the required topic areas (21 credit hour requirement) at post-secondary institutions† across Canada.
If your program is not listed, you may still be eligible for exemptions to the Knowledge Assessment. If you have any questions, please email us at [email protected].
Any accounting or business-related course from a post-secondary institution† will count towards this requirement.
If you are looking for guidance on which subjects can best support your preparation for the CPA Professional Program, the competencies below are recommended as a helpful guide.
| Specific Competencies | Foundational Competencies |
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|
For examples of course prefixes that will count toward the other accounting and business topic area requirement click here.
The currency requirement will be calculated based on the completion date of the course listed on your transcript.
For students enrolled in the CPA preparatory courses, please see here.
† Public post-secondary institutions or a post-secondary institution that is recognized by the International Handbook of Universities published by the International Association of Universities or a similar recognition service