Transition Path

Last updated on October 20, 2026

Who this page is for

You may be eligible to transition if your program time limit (found on your My CPA portal) is after December 31, 2028.

Important: Transition is available only during the transition period (January 1, 2027, to December 31, 2028) and is not automatic. Eligible candidates must submit a Transition Application, which must be reviewed and approved by the provincial/regional CPA body.

If you are interested in completing CPA PEP before it ends, please see the Choosing to Complete CPA PEP webpage.

Note: Candidates covered under a Memorandum of Understanding (MOU) are not eligible to transition under this framework. See the International MOU Candidates webpage.

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 apply during the transition period. Instructions on how to apply will be available later this year.

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:

  1. Your PER completion deadline (current program time limit) ends after December 31, 2028.
  2. You hold an "Active" candidate status and are in good standing with your provincial/territorial CPA body.
  3. You have completed re-enrolment for the current academic year.
  4. You have no outstanding fees.
  5. Your PERT reporting is up to date, and your experience reporting has undergone the applicable CPA review process with your provincial CPA body.
  6. You satisfy the "Good Character" requirements of your governing provincial/territorial CPA body.
  7. You have no outstanding penalties and/or unresolved disciplinary matters.
  8. You are in full compliance with the terms of the CPA PEP Training contract (where applicable).

What happens if you transition?

Placement in the new program

Your placement in the new program will be based on what you have completed in the current program (modules/exams/CFE status). Below is a snapshot of where you may be placed in the CPA Professional Program:

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Core 1 eligible (Candidates who are in CPA PEP and have not started or passed Core 1)

C1 Eligible

All experience requirements must be met before starting CPA Professional Readiness.

Placement 

You will 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.

C1

All 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 experience before July 2026 if you intend to complete the current experience requirements before the December 31, 2028, transition deadline. Please speak with your provincial body for additional guidance on experience transition.

C2 not C1

All 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 experience before July 2026 if you intend to complete the current experience requirements before the December 31, 2028, transition deadline. Speak to your provincial body for additional guidance on experience transition.

C1 and C2

All 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 experience before July 2026 if you intend to complete the current experience requirements before the December 31, 2028, transition deadline. Speak to your provincial body for additional guidance on experience transition.

1E

All 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 experience before July 2026 if you intend to complete the current experience requirements before the December 31, 2028, transition deadline. Speak to your provincial body for additional guidance on experience transition.

2E

All 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 experience before July 2026 if you intend to complete the current experience requirements before the December 31, 2028, transition deadline. Please speak with your provincial body for additional guidance on experience transition.

CP1 or CP2

All 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 experience before July 2026 if you intend to complete the current experience requirements before the December 31, 2028, transition deadline. Please speak with your provincial body for additional guidance on experience transition.

CFE D1

All 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 Professional Final Exam Part 1, you will be exempted from the CPA Leadership module and can proceed to Professional Final Exam Part 2.

The last offering of the CFE is in September 2028.

You must begin experience before July 2026 if you intend to complete the current experience requirements before the December 31, 2028, transition deadline. Please speak with your provincial body for additional guidance on experience transition.

CFE D2 and D3

All 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 experience before July 2026 if you intend to complete the current experience requirements before the December 31, 2028, transition deadline. Please speak with your provincial body for additional guidance on experience transition.

CFE

Placement

Recommended action: Complete outstanding experience requirements and apply for membership.

Exam attempts

In the new program, candidates have three attempts per module/exam, regardless of any prior attempts in the current program.

Time limits

Your current experience time limit is your time limit to complete all requirements (education, examinations, and experience).

Candidates who transition may receive additional time to complete outstanding requirements in the new program. This is assessed individually, and not everyone may receive the additional time.

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.

Fee Schedule

Accommodations

Existing approved accommodations will carry forward, where applicable.

Accommodations

Conduct

Conduct history and outstanding penalties carry forward. Candidates must resolve outstanding matters before transition approval.

Conduct

Experience Transition

Experience completed under CPA PEP that has been reviewed/approved may be considered for recognition in the new program, subject to currency and standards.

Please note that existing CPA practical experience deadline policies remain in place for candidates until program completion or transition to the CPA Professional Program.

Additional practical experience deadline guidance (PPR/EVR)

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.

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Step 1: Experience Transition

Step 2: Experience Transition

Step 3: Experience Transition

Practical experience contacts

For questions about the experience transition, please reach out to your provincial body.

Alberta
British Columbia
Northwest Territories & Nunavut
Manitoba
Saskatchewan
Yukon
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Support

We want to help you succeed in the program and we encourage you to reach out to the Learner Support team. CPAWSB Learner Support services include tutoring, coaching, peer studying, and academic advising.

Learner Support