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Chartered Professional Accountants of Ontario

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 in the future.

Entry Routes to Becoming a CPA

The main entry route to becoming a CPA is a bachelor degree. Details on the several possible entry routes to CPA qualification are provided in Regulation 6-1; Student Registration.

Degree Requirement

The core academic qualification requirement consists of a 4-year, 120-academic-credit-hour university degree in any discipline from any recognized degree-granting institutions, nationally and internationally; relevant experience gained during co-op work terms may qualify as prescribed practical experience, but not as academic requirement.

51 Credit-Hour-Requirement (legacy program)

Individuals are required to successfully complete prescribed degree-credit courses that cover all of the topics in The UFE Candidates' Competency Map: Understanding the Professional Competencies Evaluated on the UFE.
This requirement may be fulfilled as part of the required degree or as post-degree diplomas.

Accredited university programs and streams offer the prescribed courses that have been approved as meeting the 51-credit-hour requirement as a whole.

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.

The specific areas of coverage are:

Financial Accounting (Introductory, Intermediate, and Advanced)15
Cost and Management Accounting6
Advanced Accounting Elective (Financial, Managerial or Capstone)3
Auditing (Introductory, Advanced and EDP)9
Canadian Taxation (Personal and Corporate)6
Management/Business Information Systems3
Economics (Micro and Macro)3
Canadian Business Law3

New CPA Program Beginning Fall 2014

The degree requirements for the new CPA program are the same as under the 51 credit-hour legacy program.  The prescribed degree-credit course should be available in November 2013.
For Individual's seeking more information on the new program or on the transition requirements please see our frequently asked questions (FAQ).

Computer Requirement

Regulation 6-1; Student Registration s. 2.4 requires that a Student have access to a computer that meets the minimum configuration as follows:

  • Capability of running Securexam (CA);
  • Access to the Internet;
  • Acrobat Reader 4.0 (minimum); and
  • A valid e-mail address.

Printed on Fri, April 18, 2014 - 2:24:30 EDT

© 2014 Chartered Professional Accountants of Ontario
(The Institute of Chartered Accountants of Ontario) (“CPA Ontario”)