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CPD Audit FAQ
Why have I been selected for a CPD Compliance Audit?
In accordance with Regulation 4-5, Section 28, the Registrar is required to select members for compliance with the CPD requirement. A representative number of members are selected each year at random for the CPD Compliance Audit.
Why is CPA Ontario auditing its members?
The CPD Audit is done to ensure members are in compliance with CPD requirements.
Why haven't I been selected for the CPD Audit before?
CPA Ontario has been auditing members since the introduction of the mandatory CPD requirement. With the introduction of online filing, we are able to audit a larger percentage of the membership each year, as much of the process is now automated. It is possible that a member may be selected approximately once per triennial period.
I thought I confirmed compliance with the CPD requirement when I submitted my Annual Membership Dues.
You are required to submit an annual CPD declaration at the time the Annual Membership Dues are billed. However, the only documentation required at that time is a declaration that confirms compliance with the CPD requirement. Members are not required to submit any documentation that demonstrates compliance unless selected for the CPD Compliance Audit.
I am a member of another provincial body or an accounting body outside of Canada and do not live in Ontario. Why was I selected?
A member who files a declaration indicating that he or she has met the CPD requirements of another accounting body is required to demonstrate that the completed CPD is substantially equivalent to the requirements in place within Ontario. You are therefore required to respond to the CPD Audit and confirm compliance with Ontario’s CPD requirement.
What am I required to submit to comply with the CPD Audit?
Members selected for the CPD Audit are required to respond by completing the Continuing Professional Development (CPD) Compliance Audit Declaration. Additional instructions are included in your CPD Audit selection notice, as well as on the home page of the secure CPD Audit website.
Can I submit my response to the CPD Audit by mail, fax or email?
You are required to respond to the CPD Audit in the format determined by the Registrar. This format is the online CPD Compliance Audit Declaration.
If you do not have reliable access to a computer or the internet, please contact the Office of the Registrar at 1-800-387-0735.
What happens if I don’t respond to the CPD Audit Selection Notice?
Regulation 4-5, Section 30 states that a member is required to comply with the CPD Audit Selection Notice within 30 days of the date of that notice. If a member does not respond, this is a breach of the member’s obligations and may result in the member’s suspension, in accordance with Regulation 4-5, Section 33 and Regulation 4-3, Section 3
I provided my CPD logs to CPA Ontario as part of a Practice Inspection. Do I need to send them again?
Practice Inspection does not keep CPD logs after the inspection is complete. The logs are returned to the member with any files reviewed as part of the inspection. The review by the Office of the Registrar is not the same review done by the Practice Inspector and the member is therefore required to respond to the CPD Audit. Members should not assume the logs provided to Practice Inspection will be forwarded to the Office of the Registrar.
I did not maintian records for the year CPA Ontario wants to audit, or the records were destroyed. What should I do?
Members are reminded that the annual CPD declaration requires members to maintain logs for at least seven years in the event the member is selected for an audit. Where possible, it is recommended that you try to reconstruct the CPD records. For example, you can contact the providers of your CPD and request a copy of your attendance record. If you are not able to locate your records, please contact the Office of the Registrar at 1 800 387.0735 to determine a suitable response to the CPD Audit.
I complete the same CPD activity each month. Can I combine hours when entering my hours on the CPD Audit website?
You may complete CPD that will span over more than one day. For CPD that spans over more than one day, such as two-day PD courses, professional conferences or university courses, you can combine the hours into one entry. As an exact date is required, it is recommended that you use the date the activity was completed. In the “Title” field, please add a note to indicate the length of the CPD Activity. For example, “3 Day CPA Ontario Conference”.
Alternatively, you may complete CPD that occurs at regular intervals, such as monthly readings of professional journals. In those cases, you may complete one entry with the total number of hours completed during the CPD year. As noted above, since an exact date is required, it is recommended that you use the last calendar day of the CPD year, December 31. In the “Title” field, please add a note to indicate that the CPD is capturing more than one occurrence. For example, “Monthly reading of CPA Magazine”.
NOTE: The total number of hours reported per entry cannot be more than 100. If an activity you plan to combine will exceed this number, you can separate the hours into two or more entries, as needed.
I completed a CPA Ontario course that does not appear when I log in to the CPD Audit website. Why is this?
CPD hours completed with CPA Ontario are not automatically added to the online CPD log.
In addition, if you have completed a course or webinar offered by CPA Canada, this information is not forwarded to CPA Ontario and will not appear. You will need to add these courses to your CPD log yourself.
The website won't accept my hours or I receive an error message.
The following are some answers to common problems members may encounter when entering their CPD hours:
- You must choose the Method of CPD (from a drop-down menu).
- You must enter a Title and Provider.
- You must enter an exact date in the format specified. The date must also be between January 1 and December 31 of the year selected for audit.
- The total number of hours must be less than 100.
Note: If you complied with a Plan of Action, you may enter hours completed after December 31 of the audit year. Please ensure the checkbox labelled “Apply 2016 hours to 2015” is checked. This option will only appear to members that were granted a Plan of Action for that year.
If you received the error message “You are not authorized to log in to the CPD Audit Declaration web page as you have not been selected for audit or you have been selected but your audit has expired”, please contact the Office of the Registrar at 1 800 387.0735.
You may see the error message "You are logged in but not authorized to view this page”, during peak periods of website activity or if you have let the page idle for too long. In both cases, it is recommended that you log out, and close your internet browser window. Please wait a few minutes before trying again.
I completed my log and I've entered enough hours but I don't see the option to submit it.
There are two similar sites for members to track CPD on our website. One is for members after selection for the CPD Audit and is available at Continuing Professional Development (CPD) Compliance Audit. The other CPD log is for members who have not been selected for audit but would like to the use CPA Ontario’s tracking tools to maintain a record of his or her CPD.
The second link is only meant for members who have not been selected for the CPD Audit. Since the link is intended for a member’s personal records, there is no option to submit the hours entered for the purpose of the CPD Audit. Please log in to our website from the first link if you were selected for the CPD Audit. Option 4 will now be available.
Please note that any hours entered into the CPD log available at the second link will also appear in the CPD Audit website, so you will not have to re-enter any hours.
Can I print and keep a copy of the CPD hours I entered for the audit after I have responded?
Please log in to the Continuing Professional Development (CPD) Compliance Audit Option 3: “Print hours previously reported”. This will allow you to print your CPD summary. Please note that once your CPD Audit is closed, you will no longer have access to the online CPD summary at this link. You may access the online CPD log available to all members if you would like to print your CPD log after your CPD Audit has been closed.