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CPARE Preparatory Module

The CPARE Preparatory Module covers the technical knowledge required for Canadian practice, including tax, assurance, financial reporting, and business law. Applicants must enroll in the CPARE Preparatory Module to be eligible to write the CPARE. 

The module is self-study, consisting of reading resources, practice problems, and multiple-choice questions covering the CPA Competency Map at the elective level. There are no deadlines, submissions, or face-to-face components to the module, nor is there access to a facilitator or assignment feedback. Participants will have access to an unmonitored discussion board to communicate with other participants. 

Module registrants are provided with a suggested eight-week study schedule to assist with exam preparation. While the CPARE module covers most of the technical knowledge outlined in the CPA Competency Map for designation and assessed on the CPARE, participants may need to supplement their knowledge with additional resources. Registrants should expect to spend between 15-to-17 hours each week to complete the assigned learning resources. This time estimate excludes time spent reviewing prerequisite knowledge. 

Learning Materials

The CPARE Preparatory Module consist of the following learning resources: 

Materials Purpose
CPA Canada Learning Library (eBooks)

eBooks for technical studying that include written instruction, examples, e-lessons on key technical topics, summary problems, and practice multiple choice questions, as applicable. 


The eBooks are accessible within the technical review. The technical review is a technical study resource that contains diagnostic assessments, a personalized syllabus, adaptive reviews, and unit quizzes.
Law textbook Each law textbook chapter includes written instruction and practice multiple-choice questions.

Examination Format

The CPARE features 110 multiple-choice questions, testing knowledge in the following competency areas: 

  • Taxation
  • Business Law
  • GAAP
  • GAAS

More information on the specific breakdown can be found in the CPARE Examination Blueprint. 

The CPARE is an electronic examination, written using a lock-down software that prohibits all laptop function aside from: 

  • Reference: CPA Standards and Guidance Collection and the Federal Income Tax Collection are provided 
  • Keyed response: responses to multiple-choice questions are submitted electronically for marking purposes 

All writers of the CPARE are provided with a laptop with which to write the examination. 

The CPARE is a non-disclosed examination; all examination materials are collected at the writing centres and the examination questions and solutions are not published. 

All participants are bound by the CPA Canada Examination Rules and the policies outlined in the CPARE Program Guide. 

CPARE registration instructions

CPARE registration instructions