Education and Exams Exemption

Last updated on January 27, 2026

For a visual overview of the CPA Professional Program components exempted and required based on CPA PEP completion, select the CPA PEP components listed below. Candidates with a program completion time limit after December 31, 2028, may be eligible to transition.

Core 1 eligible (All admission requirements complete)

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

Notes: 

  • The final offering of the CPA PEP Core 1 module starts in January 2027. The final 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 intend to complete the current practical experience requirements before the December 31, 2028, transition deadline, you must begin practical experience before July 2026. 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. Contact CPAWSB to discuss your education options and your provincial body to discuss your experience options.

Core 1

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

Notes: 

  • The final 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 and practical experience, and personal circumstances. Contact CPAWSB to discuss your education options and your provincial body to discuss your experience options.

Core 2 but not Core 1

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

Notes: 

  • The final offering of the CPA PEP Core 1 module starts in January 2027. The final 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. Contact CPAWSB to discuss your education options and your provincial body to discuss your experience options.

Core 1 and Core 2


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

Notes: 

  • The final 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. Contact CPAWSB to discuss your education options and your provincial body to discuss your experience options.

1 Elective

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

Learners intending to pursue a career in public accounting must complete CPA Core - Licensure.

Notes: 

  • The final 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. Contact CPAWSB to discuss your education options and your provincial body to discuss your experience options.

2 Electives

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

Completion of CPA PEP Tax and Assurance modules allows for exemption from the CPA Core Licensure module. Any other combination of elective modules completed grants exemption from the CPA Core Common module. Learners will write the version of the Professional Final Exam Part 1 that corresponds to the exempted module.

Notes:

  • The final offering of the CPA PEP Capstone 1 module starts in May 2028, with the final presentation in July 2028. The final 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 and practical experience, and personal circumstances. Contact CPAWSB to discuss your education options and your provincial body to discuss your experience options.

Capstone 1 or 2

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

Completion of CPA PEP Tax and Assurance modules allows for exemption from the CPA Core Licensure module. Any other combination of elective modules completed grants exemption from the CPA Core Common module. Learners will write the version of the Professional Final Exam Part 1 that corresponds to the exempted module. 

Notes: 

  • The final offering of the CPA PEP Capstone 1 module starts in May 2028, with the final presentation in July 2028. The final offering of the Capstone 2 module starts in July 2028. 
  • The final 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. Contact CPAWSB to discuss your education options and your provincial body to discuss your experience options.

CFE Day 1 Only

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

The final 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. Contact CPAWSB to discuss your education options and your provincial body to discuss your experience options.

CFE Days 2/3 Only

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

The final 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. Contact CPAWSB to discuss your education options and your provincial body to discuss your experience options.

CFE All Days

If you have passed all days of the CFE, you do not need to transition to complete 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.