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Transitional CA Path Requirements
Transitioning from Legacy CA Program
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 email@example.com 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
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:
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.
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:
Acceptable proof of degree documentation includes:
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 firstname.lastname@example.org.