— February 4, 2025 —
Keeping up with your CPD is essential, whether you’re maintaining your designation or renewing your Public Accounting License (PAL). With varying provincial requirements and deadlines to track, staying compliant can be complex.
That’s why we’ve put together this topline cheat sheet, outlining CPD and PAL requirements broken down by province. If you hold a PAL or are applying for one, it’s crucial to complete the necessary CPD hours in public accounting competencies—such as assurance and audit—as required by your provincial CPA body. You can also review the full IES 8 requirements here.
For more detailed breakdowns and to ensure you are on top of any changes, make sure you also visit your specific provincial body website (all listed below).
CPA Ontario
CPD Requirements:
- Annual: 20 hours, with at least 10 hours being verifiable
- Triennial: 120 hours over three years, with at least 60 verifiable hours and 4 hours on professional ethics
PAL Renewal: CPAs in public accounting must maintain their PAL by completing CPD activities related to assurance and auditing, with a focus on relevant core competencies
Deadline: CPD requirements must be met annually and PAL renewal occurs every three years
Website: CPA Ontario – CPD
CPA British Columbia (CPABC)
CPD Requirements:
- Annual: 20 hours, with at least 10 hours being verifiable
- Triennial: 120 hours over three years, with at least 60 verifiable hours and 4 hours on professional ethics
PAL Renewal: Public accounting CPAs must ensure their CPD includes relevant assurance and auditing activities to fulfill PAL requirements
Deadline: CPD is reported annually, and PAL renewals are required every three years
Website: CPABC – CPD
CPA Quebec
CPD Requirements:
- Annual: 40 hours, with at least 25 verifiable.
- Triennial: 120 hours over three years, with at least 75 verifiable
PAL Renewal: For CPAs in public accounting, you must complete a minimum of 25 hours of training activities. Within these hours: 15 hours of structured training must be devoted to public accounting.
Deadline: CPD requirements are annual (completed by August 31st) and PAL renewals follow the same rolling three-year cycle.
Website: CPA Quebec – CPD
CPA Alberta
CPD Requirements:
- Annual: 20 hours, with at least 10 hours being verifiable
- Triennial: 120 hours over three years, with at least 60 verifiable hours and 4 hours on professional ethics
PAL Renewal: Assurance and auditing courses are necessary for maintaining the PAL, particularly for those practicing in public accounting
Deadline: CPD is reported annually, and PAL renewals follow a rolling three-year cycle
Website: CPA Alberta – CPD
CPA Saskatchewan
CPD Requirements:
- Annual: 20 hours, with at least 10 hours being verifiable
- Triennial: 120 hours over three years, with at least 60 verifiable hours and 4 hours on professional ethics
PAL Renewal: CPAs in public accounting must complete CPD activities related to assurance and audit to meet the standards of practice.
Deadline: CPD must be reported annually, and PAL renewals are processed every three years.
Website: CPA Saskatchewan – CPD
CPA Manitoba
CPD Requirements:
- Annual: 20 hours, with at least 10 hours being verifiable
- Triennial: 120 hours over three years, with at least 60 verifiable hours and 4 hours on professional ethics
PAL Renewal: CPAs in public accounting must ensure that their CPD activities reflect assurance and audit competencies, especially for those renewing their PAL
Deadline: CPD is reported annually, and PAL renewals follow a rolling three-year cycle
Website: CPA Manitoba – CPD
CPA Nova Scotia
CPD Requirements:
- Annual: 20 hours, with at least 10 hours being verifiable
- Triennial: 120 hours over three years, with at least 60 verifiable hours and 4 hours on professional ethics
PAL Renewal: CPAs in public accounting must maintain their PAL through relevant CPD, including assurance and auditing courses
Deadline: CPD is reported annually, and PAL renewals are due every three years
Website: CPA Nova Scotia – CPD
CPA New Brunswick
CPD Requirements:
- Annual: 20 hours, with at least 10 hours being verifiable
- Triennial: 120 hours over three years, with at least 60 verifiable hours and 4 hours on professional ethics
PAL Renewal: CPAs in public accounting must complete assurance and auditing CPD to renew their PAL.
Deadline: CPD is reported annually, and PAL renewals are typically handled every three years.
Website: CPA New Brunswick – CPD
CPA Newfoundland and Labrador
CPD Requirements:
- Annual: 20 hours, with at least 10 hours being verifiable
- Triennial: 120 hours over three years, with at least 60 verifiable hours and 4 hours on professional ethics
PAL Renewal: As with other provinces, CPAs in public accounting must complete relevant CPD in areas such as assurance and auditing for PAL renewals.
Deadline: CPD is reported annually, and PAL renewals happen every three years.
Website: CPA Newfoundland and Labrador – CPD
CPA Prince Edward Island
CPD Requirements:
- Annual: 20 hours, with at least 10 hours being verifiable
- Triennial: 120 hours over three years, with at least 60 verifiable hours and 4 hours on professional ethics
PAL Renewal: CPAs in public accounting must include assurance and auditing courses as part of their CPD to maintain their PAL.
Deadline: CPD is reported annually, and PAL renewals occur every three years.
Website: CPA Prince Edward Island – CPD
CPA Northwest Territories and Nunavut
CPD Requirements:
- Annual: 20 hours, with at least 10 hours being verifiable
- Triennial: 120 hours over three years, with at least 60 verifiable hours and 4 hours on professional ethics
PAL Renewal: CPAs in public accounting are required to focus their CPD on relevant public accounting competencies like assurance and auditing.
Deadline: CPD is reported annually, and PAL renewals follow a rolling three-year cycle.
Website: CPA Northwest Territories and Nunavut – CPD
CPA Yukon
CPD Requirements:
- Annual: 20 hours, with at least 10 hours being verifiable
- Triennial: 120 hours over three years, with at least 60 verifiable hours and 4 hours on professional ethics
PAL Renewal: Assurance and auditing are core competencies for CPAs in public practice, so these areas must be covered in CPD activities for PAL renewal.
Deadline: CPD is reported annually, and PAL renewals follow a rolling three-year cycle.
Website: CPABC – CPD
We can help ensure you fulfil your PAL requirements – check out our Assurance & Accounting courses today. For our full CPD course listing click here.
