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Requirements to Enter the CPA Professional Program

To enter the CPA Professional Program, you must be registered as a student with CPA Ontario, meet the academic requirements and successfully complete the Knowledge Assessment or CPA Qualifying Courses at a post-secondary institution. These requirements help ensure you have the entry level knowledge needed to begin the program. A transcript assessment will determine which requirements apply to you, including whether you have completed the required CPA Qualifying Courses or need to complete a Knowledge Assessment.

What are academic requirements?

  • A degree (or equivalent, as determined by CPA Ontario) 
  • 120 credit hours (or equivalent) 
  • A minimum overall Grade Point Average (GPA) of 70% across the courses making up the required 120-credit hours 

Knowledge Assessment vs. CPA Qualifying Courses

There are two ways to demonstrate that you have the entry level knowledge needed to begin the CPA Professional Program: by completing the CPA Qualifying Courses at a post-secondary institution or successfully completing the Knowledge Assessment. CPA Qualifying Courses can be completed either as part of your degree program or after graduation through a post-secondary institution. Alternatively, you may take the Knowledge Assessment after registering as a student to demonstrate the required prerequisite knowledge. The pathway that applies to you depends on your academic background.

Entry‑level knowledge, whether obtained through the CPA Qualifying Courses or the Knowledge Assessment, must have been completed within three years of enrolling in the Foundational Development module. For students pursuing the CPA Qualifying Courses, the final course must have been completed within the three years prior to enrollment.

Use the chart below to understand how the Knowledge Assessment and CPA Qualifying Courses differ. Your transcript assessment will confirm which pathway applies to you.

What is this?

An examination that tests whether you already have the required prerequisite knowledge. 

A set of 15 academic courses that help you gain the required prerequisite knowledge. 

Who is it for?

Those who need to demonstrate their knowledge through examination before entering the CPA Professional Program.

Applicants who need to complete prerequisite coursework or top-up your credit hours to meet either the 120 credit hour requirement and/or 70% GPA before entering the CPA Professional Program. 

How is it assessed? 

You will have three attempts at writing and passing the Knowledge Assessment.  

Through transcript review and completion of the courses with a passing grade. 

What should I do next? 

Review the Knowledge Assessment page for more info. 

Review the page listing the post-secondary institutions offering CPA Qualifying Courses and register for the required courses. 

How requirements are assessed

The requirements are assessed through CPA Ontario’s transcript assessment process. A transcript assessment determines whether you have met the academic requirements and whether you may qualify for a Knowledge Assessment exemption. 

As part of the assessment process, CPA Ontario calculates your GPA using grades from your transcript(s). The GPA is based on 40 three-credit courses, totaling 120 credit hours. If you have completed more than 120 credit hours the highest grades achieved will be used in the calculation. Transfer credits such as college transfer credits, Advanced Placement, International Baccalaureate or similar, are excluded. 

Non-numerical grades such as Pass or Credit, may be used to satisfy academic requirements and are assigned a value of 50% for GPA calculation purposes. However, when non-numerical grades are awarded because of exceptional circumstances affecting an entire student population, such as Covid or a school strike, CPA Ontario may exclude those grades from the GPA calculation.

What happens after assessment?

  • Once you meet the registration requirements and are registered as a CPA Ontario student, you can proceed directly to Foundational Development if you are exempt from the Knowledge Assessment.
  • If you must complete the Knowledge Assessment, you'll receive information about next steps. Ensure you review the CPA Professional Program Exam Guide and Knowledge Assessment sample questions in your preparations
  • If you require additional prerequisite knowledge, you will be directed to CPA Qualifying Courses. It is your responsibility to determine which courses are required and to successfully complete them to satisfy the eligibility requirements. Students are expected to review all program requirements and plan their own course pathway accordingly. 

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