Academic Prerequisites at Post-Secondary Institutions

You can take your prerequisite education courses through one of 28 recognized Post-Secondary Institutions (PSI) offering 53 programs in Ontario. CPA Ontario has verified that each course covers the subject area requirements you need to fulfil your prerequisite learning for entry into the CPA Professional Education Program (CPA PEP).

Students are strongly encouraged to complete all courses within a subject area at one PSI. However, If an equivalent course is not listed with your chosen PSI, it must be completed at another institution or through the CPA preparatory (PREP) courses to meet the requirement. Please note that a single course may appear against more than one subject area in cases where it covers competencies across multiple content areas.

Ontario Post-Secondary Institutions offering approved prerequisite courses

Check which courses you need to complete at your PSI to ensure you fulfil the prerequisite requirements.

Please make selections for ALL filters from 1 to 3 in order to view the relevant courses.

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*Although Data Analytics and Information Systems (DAIS) is listed as a prerequisite, it will not be assessed for entry to PEP until September 2023.

Grade 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.

Currency of Education

For admission into the CPA PEP, candidates are required to complete at least one applicable prerequisite course in each of the CPA competency areas listed below within 10 years of their PEP commencement date:

  • Financial Reporting
  • Strategy and Governance
  • Management Accounting
  • Audit and Assurance
  • Finance
  • Taxation
Candidates with significant relevant work experience may apply for an exemption from the currency requirement for a pre-requisite course if they successfully completed a relevant course more than 10 years prior to admission to CPA PEP.

Out-of-province course recognition

CPA PEP is nationally developed and regionally delivered. If a prerequisite course is accepted in another Canadian province or region for entry into the CPA PEP then CPA Ontario will recognize that course.

Below are the transfer credit guides from other Canadian provinces/regions that are recognized towards fulfilling the prerequisites for entry into the CPA PEP: