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Transitional CA Path Requirements  

Transitioning from Legacy CA Program

Entry into the CPA Professional Education Program (CPA PEP) requires a 120 credit-hour degree from a degree-granting institution and the completion of required subject area coverage at a post-secondary institution (PSI). Internship or co-op term credits or similar experience-based credits do not count toward the 120 academic credit-hour requirement.

CPA Ontario will recognize college applied four-year, 120-academic-credit-hour degrees that have been approved by the Ontario’s Ministry of Training, Colleges and Universities as fulfilling the university degree requirement.

51-Credit Hour Requirement

Under the CPA Transitional Path, individuals must complete the 51 credit-hour courses or graduate from a CA Accredited program to meet the required subject area coverage. The 51-credit hour courses cannot be completed through the CPA Prerequisite Education Program (CPA PREP). All required courses must be completed through a recognized degree-granting institution.

View the approved 51-credit hour courses listed by Ontario PSI under Related Items on the right navigation panel.

Other courses, including courses offered by out-of-province degree granting institutions that are not listed, may qualify for 51-credit hour credits. To have other courses reviewed by CPA Ontario, please send a request to with an attachment of university detailed course outlines.

Written approval from CPA Ontario is required prior to mixing courses from more than one degree-granting institution to fulfill the 51-credit hour requirement.

If you are completing the 51-credit hour requirement, do not take CPA PREP.

Introductory financial accounting courses
Courses in introductory financial accounting will NOT be accepted for CPA Ontario credit, if their completion follows that of intermediate or advanced financial accounting courses.

Recognition of College Courses towards 51-Credit Hour Requirement

CPA Ontario recognizes articulation agreements between colleges and universities that grant a maximum of two years of a three-year diploma (60 credits) or a maximum of one and one-half years of a two-year diploma (45 credits) towards a four-year, 120 credit hour university degree. CPA Ontario does not recognize more than 60 credits of transfer courses for a three-year college diploma or 45 credits for a two-year college diploma. In all cases, a college diploma must be conferred to determine whether the transfer credits meet CPA Ontario’s requirement.

The 51 credit-hour requirement may not be fulfilled entirely by means of college diploma transfer credit courses recognized by a university under the terms of an articulation agreement.  A maximum of 24 credit hours may be recognized by CPA Ontario towards the fulfillment of the 51 credit-hour requirement for college diploma transfer credit courses recognized by a university under the terms of an articulation agreement.

Subject to CPA Ontario's determination that the subject area coverage of each college diploma transfer credit meets CPA Ontario's depth and breadth of content requirements, transfer credit courses recognized by a university under the terms of an articulation agreement may be recognized by CPA Ontario in each of the following subject areas:


Subject area Coverage

Credit hours

Introductory Financial Accounting


Introductory Cost and Management Accounting


Introductory Auditing


Taxation – Personal


Business/Management Information Systems


Corporate Finance/Financial Management


Economics (Macro and Micro)


Business Law





Grade Requirement

An overall grade point average (GPA) of “B-” (70%) or greater in the courses comprising the 51-credit-hour requirement must be achieved, with a passing grade in each course as determined by the degree-granting institution. When individuals repeat courses, CPA Ontario calculates the overall GPA using the higher mark. The 51-credit-hour GPA is a weighted average calculation.

View the Grade Conversion Tables under Related Items in the right navigation panel.

Transitional Bridging
Individuals who are enrolled in a 51-credit hour program or legacy CA program will be bridged into the CPA PEP if they have not completed the CA Professional Program. The Transitional Bridging (Module Zero) is a self-study, online program which will be available to all students in Ontario. 

For more information on the transitional bridging, view the PEP Information and Study Guide.

Take your First Step: Submit a Transcript

Take your first step today to become a CPA by reviewing the academic pre-requisite education requirements for admission into the CPA Certification Program and then submit a transcript assessment form and all your post-secondary transcripts to CPA Ontario. CPA Ontario will assess your transcripts along with any supplementary documentation. You will be provided with a confirmation of your eligibility and assessment report confirming the pre-requisites you have completed and those that you need to complete (if any) for entrance into the CPA Professional Education Program (CPA PEP).

A complete transcript assessment form, with the required documentation, must be submitted to CPA Ontario by the specified deadline in the PEP schedule to ensure enrolment in a PEP module and/or challenging an exam. 

Although a copy of your unofficial transcript (final or interim) may be used for assessment purposes, an official transcript is due within four months after the start of the first CPA PEP module and/or challenging an exam.

To start the transcript assessment process, visit Submit a Transcript.

Copies of unofficial transcripts must be included with the CPA 6-1A (P1): Transcript Assessment Form and should include:
1. Candidate name
2. Institution (university or college) name/logo or URL
3. Course name and course code (where applicable) of all courses completed
4. Date, year or semester of completed courses
5. Grade and credit hours acquired in courses
6. List of all previous institutions attended (where applicable)
7. List of credits earned through a foreign institution or exchange program (where applicable)
8. List of transfer credits and letter of permission courses (where applicable)
9. Show advanced placement, general certificate of education, or international baccalaureate transfer credits (where applicable)
10. Proof of graduation/conferral for any degree(s) you hold (where applicable)

Acceptable proof of degree documentation includes:

  • An official transcript showing the name of the program and the specific date your degree was granted
  • A copy of the degree certificate in PDF format
  • A copy of the unofficial transcript from the institution that meets the definition above showing degree conferral (program name and specific date the degree was granted)
  • A letter from the institution's Registrar's Office that states the program and degree requirements have been completed and either the date the degree was granted or upcoming convocation date

Other Supplementary Documentation:

CPA Ontario requires submission of supplementary documentation, including transcripts from all previously attended post-secondary institutions, for advanced placement credits, general certificate of education credits, international baccalaureate credits, college transfer credits, foreign exchange transfer credits, letter of permission courses and other post-secondary institution transfer credits. For any transfer credits, a transfer credit letter will be required.

For more information:

To learn more about the various paths for the CPA Certification Program, please refer to the CPA Path Decision Tree.

To review the prerequisite requirements for the 51-credit hour courses, refer to the course grids posted on the right navigation panel under Related Items.

If you have any questions regarding the prerequisite education requirements and eligibility into the CPA Certification Program, please contact the Academic Transcript Assessment Team at


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