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CPA Transitional Path 

Degree Requirement

Entry into the CPA Professional Education Program (CPA PEP) requires a 120 credit-hour degree or an equivalent degree, from a degree-granting institution in addition to the completion of required credits at a post-secondary institution (PSI). Internship, co-op term credits or similar experience-based credits do not count toward the 120 credit-hour requirement.

CPA Ontario will recognize college applied four-year, 120 credit-hour degrees that have been approved by the Ontario’s Ministry of Training, Colleges and Universities as fulfilling the university degree requirement.

CPA Transitional Path Academic Requirements

Under the CPA Transitional Path, individuals must complete the required courses through a recognized degree-granting institution. CPA Transitional Path approved courses are listed by Ontario post-secondary institutions, and can be found in the course charts

Other courses, including courses offered by out-of-province degree granting institutions that are not listed, may qualify for CPA Transitional Path credits. To request to have other courses reviewed by CPA Ontario, please submit a completed transcript assessment package. Written approval from CPA Ontario is required prior to mixing courses from more than one degree-granting institution to fulfill the CPA Transitional Path requirements.

The CPA Transitional Path requirements cannot be completed through the CPA Preparatory Courses (formerly CPA PREP). If you are completing the CPA Transitional Path, do not take CPA preparatory courses.

Policy on Introductory Financial Accounting Courses:

Courses in introductory financial accounting will NOT be accepted for CPA Ontario credit, if their completion follows that of intermediate or advanced financial accounting courses.

Recognition of College Courses towards the CPA Transitional Path

CPA Ontario recognizes articulation agreements between colleges and universities that grant a maximum of two years of a three-year diploma (60 credits) or a maximum of one and one-half years of a two-year diploma (45 credits) towards a four-year, 120 credit hour university degree. CPA Ontario does not recognize more than 60 credits of transfer courses for a three-year college diploma or 45 credits for a two-year college diploma. In all cases, a college diploma must be conferred to determine whether the transfer credits meet CPA Ontario’s requirement.

The CPA Transitional Path may not be fulfilled entirely by means of college diploma transfer credit courses recognized by a university under the terms of an articulation agreement.  A maximum of 24 credit hours may be recognized by CPA Ontario towards the fulfillment of the CPA Transitional Path for college diploma transfer credit courses recognized by a university under the terms of an articulation agreement.

Subject to CPA Ontario's determination that CPA Transitional Path requirements of each college diploma transfer credit meets CPA Ontario's depth and breadth of content requirements, transfer credit courses recognized by a university under the terms of an articulation agreement may be recognized by CPA Ontario in each of the following subject areas:


CPA Transitional Path Components

Credit hours

Introductory Financial Accounting


Introductory Cost and Management Accounting


Introductory Auditing


Taxation – Personal


Business/Management Information Systems


Corporate Finance/Financial Management


Economics (Macro and Micro)


Business Law





Grade Requirement

An overall grade point average (GPA) of “B-” (70%) or greater in the courses comprising the CPA Transitional Path must be achieved, with a passing grade in each course as determined by the degree-granting institution. When individuals repeat courses, CPA Ontario calculates the overall GPA using the higher mark. The 51-credit-hour GPA is a weighted average calculation.

For more information:

To learn more about the various paths for the CPA Certification Program, please refer to the CPA Path Decision Tree.

To review the prerequisite requirements for the CPA Transitional Path, refer to the course charts.

If you have any questions regarding the prerequisite education requirements and eligibility into the CPA Certification Program, please contact the Academic Transcript Assessment Team at