May Be Eligible to Transition

Last updated on January 27, 2026

Who this page is for

You may be eligible to transition if your PER completion deadline (7-year deadline) ends after December 31, 2028.

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.

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

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 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 has completed 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 or unresolved disciplinary matters.
You are in full compliance with the terms of the CPA PEP Training contract (where applicable).

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 remaining offerings, 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 are expected to be available in Fall 2026.

Important: Once a transition is approved and confirmed, candidates cannot return to the current program.

What happens if you transition?

Time limits

Candidates who transition may receive up to three (3) additional years to complete outstanding requirements in the new program. This is assessed individually and not everyone will receive the full three years.

Time limits apply to completion of all requirements (education, examinations, and practical experience) within the applicable program time limit.

Exam attempts

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

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, existing CPA PER policies remain in place for candidates until program completion or transition to the CPA Professional Program.

Additional information about practical experience will be provided in 2026.

Scenario tables (education + experience)

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.

Additional PER guidance (PPR/EVR table)

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.