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CA Transitional Students

CA Transitional Students

CA Transitional Requirements


Am I a CA Transitional Student?

You are a CA transitional student if you:

  • registered with CPA Ontario after February 1, 2015 and:
    • are completing the 51 credit hours at a post-secondary institution (PSI), or
    • have transitioned to the CPA certification program
  • request to complete full CPA PEP modules, or
  • choose the Experience Verification Route (EVR) to complete your practical experience, or
  • choose Performance Management, Taxation or Finance as your elected depth area for the Common Final Examination (CFE), or
  • do not demonstrate depth in Financial Reporting on the CFE
  • have maintained your status as an active student by paying the Annual Student Fee (ASF).

Once you have completed all the requirements by the deadlines indicated below, you may be eligible for the CPA designation. For more information, refer to Regulation 6-1.


Education

If you are a CA transitional student, you must complete CPA PEP as outlined in Schedule E of Regulation 6-1.

CPA PEP Requirements

  • Challenge exams for Core 1, Core 2, and the Assurance and Taxation elective exams by April 30, 2019; alternatively, you may complete the full module for any of the Core and Elective modules.
  • Complete the two Capstone modules (exemptions may be granted if the above is completed through a CPA-accredited program).
  • Complete the Common Final Exam (CFE).

Deadlines

The deadline to complete all of the requirements listed above is the earlier of:

  • six years from the date of your first challenge exam or module, or
  • the tenth anniversary of the date of your registration as a student with CPA Ontario.


Practical Experience

You can complete your practical experience through the Pre-Approved Program Route (PPR) or the Experience Verification Route. If in PPR, you are encouraged to record your practical experience in PERT on a timely basis.

All practical experience must be completed by the earlier of:

  • seven years from the date of your first challenge exam or module
  • the tenth anniversary of the date of your registration as a student with CPA Ontario.


Applying for Membership

If you have completed all the requirements outlined above within the specific deadlines, you may apply for membership provided that you apply before the tenth anniversary of the date of your registration as a student with CPA Ontario.

Be sure to familiarize yourself with the deregistration deadlines listed in Regulation 6-1 (s.13).

Meet Your Deadlines

Ensure you are familiar with the deadlines you must meet to successfully complete the program. Students who do not meet the deadlines will be deregistered from the program.

Consequences of Deregistration