Determine Your Path
- Option A: Stay and complete the current program (recommended if you are close)
- If you are close to completing the current program and still have a viable path using the remaining sessions, we encourage you to continue and complete the current program. This is often the most straightforward pathway.
- Option B: Apply to transition to the new program (Jan 2027–Dec 2028)
- If you decide to transition, you must submit a Transition Application during the transition period. Instructions will be available in Fall 2026.
Important: Once a transition is approved and confirmed, candidates cannot return to the current program.
To transition, you must meet all of the following requirements at the time of transition:
- Your PER completion deadline (current program time limit) ends after December 31, 2028.
- You hold an "Active" candidate status and are in good standing with your provincial/territorial CPA body.
- You have completed re-enrolment for the current academic year.
- You have no outstanding fees.
- Your PERT reporting is up to date, and your experience reporting has undergone the applicable CPA review process with your provincial CPA body.
- You satisfy the "Good Character" requirements of your governing provincial/territorial CPA body.
- You have no outstanding penalties and/or unresolved disciplinary matters.
- You are in full compliance with the terms of the CPA PEP Training contract (where applicable).
Core 1 eligible (Candidates who are in CPA PEP and have not started or passed Core 1)
All practical experience requirements must be met before starting CPA Professional Readiness.
Placement
You will skip the Knowledge assessment and start at the Foundational Development module. Notes:
- The last offering of the CPA PEP Core 1 module starts in January 2027, and registration for it closes in early November 2026. The last exam offerings will be in March 2027 and June 2027. The earlier you begin Core 1, the more flexibility you have if you need to repeat a module or exam or pause your studies. If you are unable to complete the last Core 1 session available, you will be required to transition your education to the CPA Professional Program.
Your transition options and decision depend on your remaining program time limit, completed module attempts, practical experience, and personal circumstances. Refer to Transition to the CPA Professional Program for more information.
Core 1
All practical experience requirements must be met before starting CPA Professional Readiness.
Placement
- You will skip the Knowledge assessment and Foundational Development module and will start at the Foundational Development Exam.
Notes
The last offering of the CPA PEP Core 2 module starts in July 2027, with the exam in September 2027. You must begin practical experience before July 2026, if you intend to complete the current practical experience requirements before the December 31, 2028, transition deadline. Speak to your provincial body for additional guidance on practical experience transition.
Your transition options and decision depend on your remaining program time limit, completed module attempts, practical experience, and personal circumstances. Refer to Transition to the CPA Professional Program for more information.
Core 2 but not Core 1
All practical experience requirements must be met before starting CPA Professional Readiness.
Placement
- You will skip the Knowledge assessment and Foundational Development module and will start at the Foundational Development Exam.
Notes
- The last offering of the CPA PEP Core 1 module starts in January 2027. The last exam offerings will be in March 2027 and June 2027.
- You must begin practical experience before July 2026, if you intend to complete the current practical experience requirements before the December 31, 2028, transition deadline. Speak to your provincial body for additional guidance on practical experience transition.
Your transition options and decision depend on your remaining program time limit, completed module attempts and practical experience, and personal circumstances. Refer to Transition to the CPA Professional Program for more information.
Core 1 and Core 2
All practical experience requirements must be met before starting CPA Professional Readiness.
Placement
- You will skip the Knowledge assessment and Foundational Development module and exam and will start at either CPA Core Common or CPA Core Licensure.
Notes
- The last offering of the CPA PEP elective modules starts in January 2028, with the exam in March 2028.
- You must begin practical experience before July 2026, if you intend to complete the current practical experience requirements before the December 31, 2028, transition deadline. Speak to your provincial body for additional guidance on practical experience transition.
Your transition options and decision depend on your remaining program time limit, completed module attempts and practical experience, and personal circumstances. Refer to Transition to the CPA Professional Program for more information.
1 Elective (Passed Core 1, Core 2, and 1 Elective)
All practical experience requirements must be met before starting CPA Professional Readiness.
Placement
- You will skip the Knowledge assessment, Foundational Development module and CPA Core Common and start at Professional Final Exam Part 1.
- Learners intending to pursue a career in public accounting must complete CPA Core - Licensure.
Notes
- The last offering of the CPA PEP elective modules starts in January 2028, with the exam in March 2028.
- You must begin practical experience before July 2026, if you intend to complete the current practical experience requirements before the December 31, 2028, transition deadline. Speak to your provincial body for additional guidance on practical experience transition.
Your transition options and decision depend on your remaining program time limit, completed module attempts and practical experience, and personal circumstances. Refer to Transition to the CPA Professional Program for more information.
2 Electives
All practical experience requirements must be met before starting CPA Professional Readiness.
Learners will write the version of the Professional Final Exam Part 1 that corresponds to the exempted module.
Placement
- If you have completed Tax and Assurance modules, you will skip the Knowledge assessment, Foundational Development module and CPA Core Common/Licensure and start at Professional Final Exam Part 1.
- If you have completed any other two elective modules, you will skip the Knowledge assessment, Foundational Development module and CPA Core Common and start at Professional Final Exam Part 1.
- Learners will write the version of the Professional Final Exam Part 1 that corresponds to the exempted module.
Notes
- The last offering of the CPA PEP Capstone 1 module starts in May 2028, with the last presentation in July 2028. The last offering of the Capstone 2 module starts in July 2028.
- You must begin practical experience before July 2026, if you intend to complete the current practical experience requirements before the December 31, 2028, transition deadline. Speak to your provincial body for additional guidance on practical experience transition.
Your transition options and decision depend on your remaining program time limit, completed module attempts, practical experience, and personal circumstances. Refer to Transition to the CPA Professional Program for more information.
Capstone 1 or 2
All practical experience requirements must be met before starting CPA Professional Readiness.
Placement
- If you have completed Tax and Assurance modules, you will skip the Knowledge assessment, Foundational Development module and CPA Core Common/Licensure and start at Professional Final Exam Part 1.
- If you have completed any other two elective modules, you will skip the Knowledge assessment, Foundational Development module and CPA Core Common and start at Professional Final Exam Part 1.
- Learners will write the version of the Professional Final Exam Part 1 that corresponds to the exempted module.
Notes
- The last offering of the CPA PEP Capstone 1 module starts in May 2028, with the final presentation in July 2028. The last offering of the Capstone 2 module starts in July 2028.
- The last offering of the CFE is in September 2028.
- You must begin practical experience before July 2026, if you intend to complete the current practical experience requirements before the December 31, 2028, transition deadline. Speak to your provincial body for additional guidance on practical experience transition.
Your transition options and decision depend on your remaining program time limit, completed module attempts and practical experience, and personal circumstances. Refer to Transition to the CPA Professional Program for more information.
CFE Day 1 Only
All practical experience requirements must be met before starting the CPA Professional Readiness module.
Placement
- If you have completed Tax and Assurance modules, you will skip the Knowledge assessment, Foundational Development module and CPA Core Common/Licensure and start at Professional Final Exam Part 1.
- If you have completed any other two elective modules, you will skip the Knowledge assessment, Foundational Development module and CPA Core Common and start at Professional Final Exam Part 1.
- Learners will write the version of the Professional Final Exam Part 1 that corresponds to the exempted module.
- After completing the Professional Final Exam Part 1 you will be exempted from the CPA Leadership module and can go into Professional Final Exam Part 2.
The last offering of the CFE is in September 2028.
You must begin practical experience before July 2026, if you intend to complete the current practical experience requirements before the December 31, 2028, transition deadline. Speak to your provincial body for additional guidance on practical experience transition.
Your transition options and decision depend on your remaining program time limit, completed module attempts, practical experience, and personal circumstances. Refer to Transition to the CPA Professional Program for more information.
CFE Days 2/3 Only
CFE Days 2/3 Only
All practical experience requirements must be met before starting the CPA Professional Readiness module.
Placement
- You will start at the CPA Professional Readiness module.
The last offering of the CFE is in September 2028.
You must begin practical experience before July 2026, if you intend to complete the current practical experience requirements before the December 31, 2028, transition deadline. Speak to your provincial body for additional guidance on practical experience transition.
Your transition options and decision depend on your remaining program time limit, completed module attempts and practical experience, and personal circumstances. Refer to Transition to the CPA Professional Program for more information.
CFE All Days
Placement
- If you have passed all days of the CFE, you do not need to transition to complete the CPA Professional Program education or exams. You may need to transition your practical experience, depending on how much you have completed. Contact your provincial body to discuss your experience options.
Recommended action: Complete outstanding practical experience requirements and apply for membership.
Fees, accommodations, and conduct (transitioning candidates)
Fees
Candidates transitioning to the new program will not be required to pay fees twice for the same requirement. Any annual fees already paid within the academic year in which a candidate transitions will continue to apply and will not be charged again. The fee schedule for the new program will be published once available, and candidates will be notified through official communication channels.
Accommodations
Existing approved accommodations will carry forward, where applicable.
Conduct
Conduct history and outstanding penalties carry forward. Candidates must resolve outstanding matters before transition approval.
Practical experience
If you transition your experience, practical experience already reviewed/approved may be considered for recognition in the new program, subject to currency and standards.
Please note that existing CPA PER policies remain in place for candidates until program completion or transition to the CPA Professional Program.
Program time limit expiry | Experience status | Education/exam status | Transition options |
After Dec 31, 2028 | Incomplete | Incomplete | Can transition. If transition selected or required, must apply for transition by December 31, 2028. |
After Dec 31, 2028 | Complete | Incomplete | Can transition education. If transition selected or required, must transition by December 31, 2028. |
After Dec 31, 2028 | Incomplete | Complete | Can transition practical experience. If transition selected or required, must transition by December 31, 2028. |
On/before Dec 31, 2028 | Cannot transition. Must complete current program requirements before time limit expiry. | ||
Approved Experience in PERT by January 1, 2027 | PPR | EVR |
Less than 6 months duration approved by Provincial CPA Body (unable to complete 30 months by December 2028 in PERT) | Transition to new program | Transition to new program |
Between 6-12 months duration approved by CPA Provincial Body (30 months will be completed between June-December 2028)
| Recommend staying in current program (This assumes same role and employer) | Recommend transitioning to new program (unless advised otherwise by PERT Reviewer) |
More than 12 months duration approved by CPA Provincial Body (30 months will be completed by December 2028)
| Recommend staying in the current program | Recommendation will be dependent upon the number and proficiency level of technical sub-competencies that have been awarded by your provincial body. |
