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CPA Path

Academic Prerequisites

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 per cent in the core courses is required for admission into the CPA PEP, with a minimum grade of 60 per cent in each core course and 50 per cent 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:

CPA Professional Education Program (CPA PEP)

Students following the CPA Path must successfully complete the six CPA PEP modules:

  • Core 1
  • Core 2
  • Elective 1
  • Elective 2
  • Capstone 1
  • Capstone 2

Common Final Examination (CFE)

The CFE is the culmination of the CPA PEP and consists of a three-day examination. Students must demonstrate depth in either Financial Reporting or Management Accounting, and depth in one of the other technical competency areas (elective depth role). Students must also demonstrate breadth in all six technical competency areas. Refer to the CPA Competency Map for more information.

CPA Practical Experience Requirements (CPA PER)

To complete the CPA Path, students must also complete 30 months of relevant practical experience through a Pre-Approved Program (PPR) and/or the Experience Verification Route (EVR).


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