CPA Ontario members work to two targets at once: an annual minimum and a three-year total. Most people track the first and get caught by the second.

At a glance

Requirement

What CPA Ontario asks for

CPD year

1 January to 31 December

Every year

At least 20 hours, of which at least 10 are verifiable

Every three years

At least 120 hours, of which at least 60 are verifiable

Ethics

4 verifiable hours of professional ethics within the three-year total

Declaration

Through My Portal, between 1 April and 1 June

Late declaration

$25 late fee after 1 June; members with declarations still outstanding after 30 June are subject to suspension

Records

Keep supporting documents for at least five years

The three-year total is the real target

Twenty hours a year for three years is 60 hours. The three-year requirement is 120. So if you only ever do the annual minimum, you finish each three-year period 60 hours short.

In practice, planning for about 40 hours a year, 20 of them verifiable, keeps both targets covered.

What makes an hour verifiable

CPA Ontario’s test is documentation. An hour is verifiable when you have “acceptable documentation” from an independent provider to support it: a certificate of completion, a transcript, an attendance record, a payment receipt, or course or exam results.

Up to half of your hours can be unverifiable. CPA Ontario’s own examples of unverifiable learning include:

  • On-the-job training for new software, systems or procedures

  • “Self-study that does not involve an examination”

  • Casual reading of professional journals or magazines

Preparation time can count too. Hours spent preparing for a course, seminar or exam are verifiable up to five hours of preparation for each hour of participation, provided you keep a log.

Exemptions

You may qualify for an exemption if you did not work or provide professional services for six months or more in the reporting year, for example because of unemployment, parental leave or medical leave.

Where CPDProof fits

CPA Ontario’s list above names the gap CPDProof closes: self-study without an examination is unverifiable. CPDProof adds the examination. You pass a quiz on the specific video or article, and you receive a dated certificate showing the source and hours, with a QR code and public link CPA Ontario can use to check it. You can also add a note explaining why the learning was relevant to your work.

CPA Ontario judges each activity on its documentation, so no provider can guarantee acceptance. Choose content that is clearly relevant to your role, and keep your certificates with your other CPD records.

See plans [link: /buy-credits]

Common questions

Can hours from January count toward last year?

No. Hours count toward the calendar year in which you completed them. Your declaration in April to June covers the year that ended on 31 December.

Does the ethics requirement need a separate course?

The four ethics hours must be verifiable and fall within your three-year total. They can come from more than one activity.

Can I use YouTube videos for CPA Ontario CPD?

As unverifiable self-study, yes. To count as verifiable, you need documentation such as an examination result or a certificate. Can YouTube videos count as CPD? [link: /blog/can-youtube-videos-count-as-cpd]

Related: Year-end CPD deadline: last-minute verifiable hours [link: /blog/year-end-cpd-deadline] · What counts as verifiable CPD [link: /blog/what-counts-as-verifiable-cpd]

Sources: CPA Ontario, Continuing Professional Development · CPA Ontario, A Simple Guide to CPD Requirements (PDF)