2014 Continuing Professional Development (CPD) Declaration
Applicable to any Member registered prior to January 1, 2015. Members admitted on or after January 1, 2015 will be exempt from filing
the 2014 CPD Declaration.
Members are required to retain professional development supporting documentation (for example, the course description or outline) and
records of enrolment. It is recommended that records be kept for a total of seven years for possible review or audit by CPA Ontario.
There is an online CPD tracking tool available throughout the year where Members may enter, update and track their professional development
information. Any hours earned through attendance at CPA Ontario courses will be automatically populated.
The minimum amount of continuing professional development that a Member must complete, unless the Member is exempt, shall be:
20 hours annually (January 1 - December 31); and
120 hours in every three-year period (January 1, 2013 - December 31, 2015)
Fifty percent of the annual and triennial hours must be verifiable.
Members who hold a Public Accounting Licence (PAL) or may be applying for a PAL, must complete the annual minimum CPD requirements of 20 hours,
including at least 10 hours of verifiable CPD. The CPD must be completed in activities directly related to the competencies needed to provide
public accounting services. Exemptions from the 2014 CPD requirements or failure to comply with the annual minimum CPD requirements impact
your ability to renew or apply for a public accounting licence.
All information and documentation required by this application MUST be submitted in full by the Member prior to the June 30, 2015 due date.
To file your continuing professional development declaration or compliance with the CPD requirement, you need to