Module Information

The CPA Professional Program consists of four modules, completed in sequence. Visit the CPA Professional Program Overview page to learn more.

You will move through the CPA Professional Program step by step, completing each module in order, and you must pass each module before writing the associated final exam.

For full module content and detailed competency coverage, see the Module Guide.

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 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 the professional competencies developed in the Foundational Development Module and CPA Core Modules to the next level. You will apply decision-making processes to real-world CPA challenges, integrating competencies across topics. This module focuses heavily on developing your ethical mindset, critical thinking skills, 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 2. You will need to pass Professional Final Exams 1 and 2 and complete all experience requirements before moving on to the next module.

Before you can register for this module, you must have met all experience requirements and successfully passed the Professional Final Exams 1 and 2.

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.

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 3. After passing the Professional Final Exam 3, you can apply for CPA membership in your province. Once you become a member, you can use the CPA designation.

Program Features

  • Module assignments and activities are completed online asynchronously with weekly submissions.  Some synchronous online learning is incorporated with module orientations and check-ins within the modules. 
  • The program also includes opportunities for in-person engagement where it matters most: at the very beginning of the program through a 2-day orientation session and at the very end of the program through a 5-day Professional Readiness workshop, where learners can form connections with each other that can carry them through the program and beyond.
  • Throughout their journey, learners are also surrounded by CPAs and advisors who support and guide their learning. 
  • Learners are exposed to the stories of real CPAs working in a variety of sectors, demonstrating to learners the diverse professional community they will be joining and the wide-ranging career paths available to them.
  • The program includes two pacing tracks: a standard track and a flexible track which allows for module completion in about twice the time of the standard track. 
  • The learning commitment in the standard track is about 20 hours/week, whereas in the flexible track it is 10 hours/week.
  • Learners can also switch tracks. This is particularly relevant to learners who encounter unanticipated personal or professional obligations that necessitate a more gradual pace.
  • Instead of waiting until the end of the program to assess competency development through a multi-day exam, exams/assessments are closer to learning and tested after each module.  
  • Each part of the three-part Professional Final Exam can be written immediately after passing the associated module. 
  • Built upon the profession’s refreshed Competency Map 2.0, which ensures future CPAs can make decisions that are grounded in technical excellence and an ethical mindset, and consider how technology, globalization, sustainability, and social responsibility are reshaping what organizations expect from their leaders.
  • The program provides learners opportunities to work through problems that simulate what CPAs are expected to do in the workplace across a variety of sectors. 
  • It also requires learners to demonstrate their competencies through real-world work experience. 
  • Emerging technology is integrated directly into weekly learning activities alongside technical content. Learners develop fluency with emerging tools as part of their professional practice. The impacts of emerging technology are continually emphasized throughout the program.

Module Guide

A photo taken from above, showing a coffee cup, pen, calculator, and a calendar placed on a table.

The CPA Professional Program Module Guide (Module Guide) was developed to:

  • provide Competency Map 2.0 interpretation guidance; and
  • describe, using representative learning outcomes, the level of knowledge and skills that learners need to demonstrate to be successful in each CPA Professional Program module and meet the expectations required at the point of obtaining the CPA designation.
Module Guide

Comparison between the old and the new program

Explore the program comparison table to see the differences between each pathway.

Program Comparison
An African student writing in her notebook with a laptop placed in front of her, sitting at a cafe.

Experience Requirement

Learn how practical experience supports your path to CPA certification. Explore the requirements, including mentorship, reporting, and competency expectations.

Experience Requirement