CPA Reciprocity Professional Development (CPARPD) Course

In order to maintain membership with an applicable provincial/regional CPA body through a Mutual Recognition Agreement (MRA) or Reciprocal Membership Agreement (RMA), eligible members must successfully complete the CPARPD course within two years of their official membership admission date.

The course consists of approximately 20 hours of online study in Canadian tax, law and ethics in a modular form. Each module is followed by a quiz, which consists of four to six multiple-choice questions. Participants must obtain 80 per cent success on a quiz to proceed to the next module.

Canadian tax

Approximately 12 hours in length, this topic covers the Canadian taxation system and the taxes that impact individuals, corporations, and trusts. Conceptual issues are addressed rather than tax returns or forms and schedules utilized in preparation of such returns.

Canadian business law

Approximately four hours in length, this topic covers the legal system in Canada and addresses core legal concepts (e.g. sources of law, legal procedures and considerations) and major categories or areas of law (e.g. tort, contract and business entity), with a focus on Common Law.

The CPA profession in Canada and rules of professional conduct

Approximately fours hours in length, this module topic covers the code of conduct required of a Canadian CPA. Participants will gain an understanding of the philosophy of the rules governing how CPAs provide professional services to the public.

Internationally-designated accountants who earn their Canadian CPA designation through an MRA or RMA are not required to complete the CPARPD course if they complete the CPA Reciprocity Education and Examination (CPARE) program in an effort to receive a licence to practise public accounting in Canada, and do so within two years of obtaining membership with a provincial/regional CPA body

Applicants must register for the CPARPD through their provincial/regional CPA body.

The authority to decide what learning program constitutes acceptable CPD and evidence of CPD hours to meet regulatory requirements remains solely with your provincial or regional CPA body

NOTE: You will receive an email within the next hour with your log-in access to the CPA Canada online learning environment (D2L) at:
https://education.cpacanada.ca. Check and ensure you have access to the D2L platform.

If you do not receive this email, please email D2Lsupport@cpacanada.ca or contact the helpdesk portal at https://cpacanada.service-now.com/support

Due to the online availability of the course materials, no refunds will be processed once the registrant has accessed these materials.

Member Development and Support
Tel: 1-800-268-3793
Email: customerservice@cpacanada.ca