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Academic Prerequisites

Academic Prerequisites

Find out everything you need to begin

There are several pathways available to earning the CPA designation. Each pathway has unique prerequisite and certification requirements, as outlined below:


The most common path to achieve the CPA designation.
  • 120 credit-hour degree or equivalent.
  • Completion of specific Subject Area Coverage.
  • Grade Requirements:
    • Minimum 60% in each core course
    • Minimum 50% in each non-core course
    • Minimum 65% GPA in core prerequisite requirements
    • Currency of education limits apply.


A path for students in Ontario CPA-Accredited Programs which allows for some exemptions from the CPA PEP.
  • Must complete a CPA- Accredited Program at a post-secondary institution. See Schedule B for details.
  • Determination of successful completion of CPA-Accredited Program requirements are facilitated directly with the post-secondary institution’s program offices.


A path with the opportunity to challenge portions of the CPA PEP.
  • 120 credit-hour degree or equivalent.
  • Completion of 51 credit-hour academic requirements.
  • Grade Requirements:

Academic Prerequisites for the CPA Path

To qualify for entrance into the CPA Professional Education Program (CPA PEP) through the CPA Path, applicants require a 120 credit-hour degree (or equivalent) with coverage of specific subject areas related to the CPA Competency Map (Financial Reporting, Strategy and Governance, Management Accounting, Audit and Assurance, Finance, and Taxation), as outlined below. Exceptions may apply for students in the Mature Student category.

competency courses core non-core
Financial Reporting Introductory Financial Accounting
Intermediate Financial Reporting 1
Intermediate Financial Reporting 2
Advanced Financial Reporting
Strategy and Governance Performance Management
Management Accounting Introductory Management Accounting
Intermediate Management Accounting
Audit and Assurance Audit and Assurance
Finance Corporate Finance
Taxation Taxation

Other General Business Topics

Information Technology

Business Law


Grade and GPA Requirements

An overall GPA of 65 percent in the core courses is required for admission into the CPA PEP, with a minimum grade of 60 percent in each core course and 50 percent in non-core courses. Courses are also subject to Currency of Education. Refer to the Harmonized Education Policies (HEP), Vol.1 and 3 for further information.

Missing some courses for the CPA Path?

If your degree does not include specific subject area coverage, you may complete the required coursework through one of the two options below:


For more information about academic prerequisite assessment policies, refer to the Academic Prerequisite Assessment Guidelines (PDF):