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Academic Qualification Requirements
Accountancy is a dynamic profession. Its education requirements are geared to meet the increasing demand for the many services that CPAs provide now and will be providing in the future.
Entry Routes to Becoming a CPA
New CPA Program (Regulation 6-1; Student Registration)
The degree requirement for entry into the new CPA Professional Education Program (PEP) is a 4-year, 120-academic-credit-hour university degree.
Individuals who select to complete the CPA PreRequisite Education Program (PREP) may enrol with a 3-year, 90-academic-credit-hour university degree but must have the equivalent of a 4-year, 120-academic-credit-hour university degree prior to enrolling into the CPA PEP.
The CPA PREP is a series of 12 Modules covering the Entry Level knowledge, skills and competency proficiency level required to enroll in the CPA PEP. An individual may earn Advanced Standing in any of the Modules by completing prescribed degree-credit courses in any recognized degree-granting institutions. Charts of courses eligible for Advanced Standing are available on CPA Ontario's website.
51 Credit-Hour-Requirement (Regulation 6-4; Legacy CA Student Registration)
Individuals who are currently enrolled in degree-credit programs leading to the 51-credit-hour requirement (bachelors, post-graduate degree-credit diplomas, or continuing education degree-credit courses) will be bridged into the new CPA Certification Program.
All requirements (Education, Examination, Practical Experience) must be completed before February 1, 2020 for Path B: CPA, CA Students, and before June 1, 2020 for Path C: CPA (Transition) Students. See the CPA Path Decision Tree.
These prescribed degree-credit courses cover all of the topics in The UFE Candidates' Competency Map: Understanding the Professional Competencies Evaluated on the UFE. A self-study Transitional Bridging Module will be made available to all Students in Ontario.
A number of Legacy CA Accredited University Programs and Streams offer the prescribed courses that have been approved as meeting the 51-credit-hour requirement as a whole. These programs and streams are different from the new CPA Accredited Programs. Some of these Legacy CA Accredited University Programs and Streams have applied for accreditation under the new CPA Certification Program that requires Graduate Studies for gaining Advanced Standing in the CPA PEP. Check with your
Most of Ontario degree-granting institutions offer all or most of the prescribed courses in their business degree programs and so do many out-of-province degree-granting institutions. International degree-granting institutions also offer courses that may be recognized toward the 51-credit-hour requirement.
Charts of eligible courses are available on CPA Ontario's website.
The specific areas of coverage are: