CPD and AMD Audits

Each year, CPA Ontario audits a selection of Continuing Professional Development (CPD) declarations and Annual Membership Dues (AMD) reductions to ensure compliance with the regulations.

Learn about what you need to do if you are audited.

Continuing Professional Development (CPD) audit

Annually, you are required to submit a CPD declaration along with your AMD application in My Portal. You need only to confirm compliance with the CPD requirement. No documentation is required.

In the event you are selected for a CPD Audit, you will be required to submit documentation that demonstrates compliance. Therefore, it is important to keep track of your CPD hours. You are required to retain documents for up to five years.

To help keep a record of your CPD hours, you can use our online CPD Tracker for your convenience. Please note that CPA Ontario does not have access to your CPD Tracker and it is for your own record-keeping purposes only. You will need to manually transfer information from the CPD Tracker into the CPD Audit log.

To successfully complete an audit, members are required to submit the following:
Members are required to respond to a CPD Audit in the format and timeframe determined by the Registrar. If selected for audit, you will be advised of the deadline in the CPD Audit Notice.

If you do not comply with the audit requirements you will be subject to membership suspension in accordance with Section 7.6 of the By-law.

For further details on annual and triennial CPD requirements, please visit the CPD page.

Annual Membership Dues (AMD) reduction audit

To successfully complete the audit, members are required to submit the following:

  • AMD Reduction Audit application
  • upload one page supporting documentation proof of meeting the AMD reduction or exemption criteria as outlined in Regulation 11-1 Section 12
Members are required to respond to the AMD Reduction Audit in the format and timeframe determined by the Registrar. If selected for audit, you will be advised of the deadline in the AMD Reduction Audit Notice.

If you do not comply with the audit requirements you will be subject to membership suspension in accordance with Section 7.6 of the By-law.

If you do not meet the criteria for the reduction or exemption declared you will be required to remit the remaining portion of the dues.

For further details on AMD reductions or exemptions, refer to the Annual Membership Dues page.

CPD and AMD Audits FAQs