Learning Partner

Continuing Professional Development (CPD hours)

As a CPA, you are required to meet continuing education requirements by obtaining Continuing Professional Development (CPD) credits on an annual and triennial basis. Minimum CPD requirements include:

  • 20 hours annually, of which 50% must be verifiable
  • 120 hours on a rolling triennial basis, of which 50% must be verifiable
  • for the triennial period ending on December 31, 2021, and for each triennial period thereafter, the 120 hours of CPD must include 4 verifiable Ethics credits

While the provincial CPA associations provide some basic guidance on what qualifies for CPD purposes, they do not preapprove content, or the hours allocated to that content

For example, in BC, any new learning and development that is relevant and appropriate to your work and professional responsibilities and growth as a CPA will qualify for CPD. 

In Ontario, CPD must:

  • be relevant to your professional responsibilities as a CPA
  • be quantifiable, meaning that it must be specifically identifiable and be able to be expressed in terms of a specific time requirement
  • contain significant intellectual or practical content

Based on the above, we believe you can use Learning Partner courses to obtain verifiable CPD hours, provided the content is relevant to your particular professional responsibilities. Furthermore, we believe our Professional Responsibility courses provide verifiable Ethics credits.