Transfer Credit Options

Athabasca University Transfer Credit

Last updated on May 15, 2026

Wondering which courses meet the 21 credit hour exemption for the CPA Knowledge Assessment in the new CPA Professional Program? See Admission Requirement FAQ.


CPAWSB has established a transfer credit pathway that allows CPA preparatory students to continue their educational journey at Athabasca University (AU). AU offers online, self-paced courses designed to provide flexible and accessible study options for learners.

When to Use This Transfer Credit Pathway

CPA preparatory students should refer to this webpage only for the following situations:

If the CPA preparatory course you intended to take is no longer offered, you can complete the equivalent post-secondary course at AU to meet the Knowledge Assessment exemption requirements.

Many senior-level courses at AU have prerequisites. The CPA Preparatory Courses and Transfer Credits to AU table below shows how previously completed CPA preparatory courses may transfer to AU to meet these prerequisites.

Example: Advanced Financial Reporting (AFR)

You would like to take ACCT 451 at AU to meet the AFR topic area requirement:

  • ACCT 451 has the following prerequisites:
    • ACCT 351 (required)
    • ACCT 352 (recommended) 
  • Based on the transfer credit table, AU grants the following transfer credits:
    • IF1 → ACCT 351
    • IF2 → ACCT 352
  • A student who completed IF1 and IF2 may therefore register for ACCT 451 at AU.

For guidance on selecting AU courses to meet CPAWSB’s Knowledge Assessment exemption requirements, please reach out to CPAWSB’s Student Experience team by emailing [email protected].

If you intend to pursue an undergraduate degree at AU, your CPA preparatory courses may be recognized for degree credit. We highly recommend that you consult AU’s Program and Course Advising team to confirm how transfer credits apply to each program of study. 

The CPA Preparatory Courses and Transfer Credits to AU table below shows: 

  • the AU course awarded for each CPA preparatory course that you’ve taken, and 
  • how many credits the awarded course contributes toward an AU degree.

Example: Taxation

If you successfully completed the CPA preparatory taxation course, then you have satisfied CPAWSB’s Tax topic area requirement for exemption to the Knowledge Assessment. Therefore, you do not need to take any tax courses at AU.

If you would like to complete a degree with AU, AU would accept the CPA preparatory taxation course and grant transfer credit for TAXX 301, worth three credits toward an AU degree program.

For guidance on transfer credit and selecting the right AU degree program for your needs, please refer to the information below and reach out to AU’s Faculty of Business Program and Course Advising.

CPA Preparatory Courses and Transfer Credits to Athabasca University

The following is a list of the 14 CPA preparatory courses that have been approved for transfer credit at Athabasca University, based on the institution’s 2025 review. 

CPA Preparatory Course1AU Transfer Credit Course
IFA (Introductory Financial Accounting)ACCT 253 (Introductory Financial Accounting)
IMA (Introductory Management Accounting)ACCT 2XX (General transfer credit for a junior-level accounting course)
STA (Statistics)MGSC 301 (Statistics for Business and 
Economics I)
ECO (Economics)

ECON 247 (Microeconomics)

BUL (Business Law)LGST 369 (Commercial Law)
IF1 (Intermediate Financial Reporting 1)ACCT 351 (Intermediate Financial Accounting I) 
IF2 (Intermediate Financial Reporting 2)ACCT 352 (Intermediate Financial Accounting II)
AFR (Advanced Financial Reporting)ACCT 451 (Advanced Financial Accounting)
COF (Corporate Finance)FNCE 370 (Overview of Corporate Finance)
AUA (Audit and Assurance)ACCT 460 (Principles of Auditing)
TAX (Taxation)TAXX 301 (Taxation I)

IMA (Introductory Management Accounting) +

MAA (Intermediate Management Accounting)

ACCT 355 (Cost Analysis)
MMA (Intermediate Management Accounting)ACCT 3XX (General transfer credit for a senior-level accounting course)
PMA (Performance Management)ACCT 3XX (General transfer credit for a senior-level accounting course)
ITE (Information Technology)CMIS 351
1Transfer Credit Services: Athabasca University, search “Chartered Professional Accountants Canada” as the institution.

To explore the transfer credit options for your CPA preparatory courses, search “Chartered Professional Accountants Canada” as the institution at Athabasca University’s Transfer Credit Services.


Additional Information

AU’s open admission policy means that if you’re 16 or older, you will be accepted as a student and can begin courses upon registering and paying. Financial aid may also be applied for, but this should be done a few months prior to your desired start date.