The PDPA module covers the technical knowledge required for public accounting registration, including tax, assurance, financial reporting, finance, and strategy and governance. It is mandatory for members seeking post-certification public accounting registration in jurisdictions with no tiered registration, and for audit and review registration in jurisdictions offering tiered registration.
It is a self-study module that consists of reading resources, practice problems, and multiple-choice questions covering the CPA Competency Map at the elective level.
The PDPA module is designed as a preparatory module and candidates must complete it to be eligible to write the PDPA examination.
Expect to spend an average of 15 hours on each unit to complete the activities. This time estimate does not include review of prerequisite knowledge. You will need to consider your personal and work commitments (and level of familiarity with the technical topics) in developing a study schedule that works for you.
The PDPA module is a self-study and self-paced module. As such, there are no required submissions or minimum grade to become eligible to write the PDPA examination. You are provided with a suggested eight-unit study schedule that outlines the suggested activities to complete before the PDPA examination. The syllabus outlines the technical topic coverage over the eight units.
The module is monitored by a facilitator. Participants will be provided with an discussion board to ask the facilitator questions and communicate with other participants. Participants may submit their practice case responses to receive facilitator feedback. There is no face-to-face component of the module.
The PDPA examination consists of objective format questions testing the required technical knowledge for public accounting registration. See the PDPA Examination Blueprint for more information, including competencies covered.