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Bridging to public accounting registration (licensure) after certification

Learn how members who qualified as a CPA through a route other than public accounting can qualify to practice public accounting post certification.

The most prescribed career path for CPAs is public accounting, the requirements for which are determined by provincial regulation and legislation. Many students/candidates meet these requirements when they earn their CPA designation by making particular choices within the CPA certification program.

Registration requirements for public accounting can also be met after certification as a CPA, ensuring all CPAs offering public accounting services meet the profession’s competency standards and the regulatory requirements in their jurisdiction.

Provincial regulations and bylaws

The specific regulations and bylaws of the provincial bodies take precedence over these general guidelines and requirements. CPA members are subject to the specific regulations and bylaws of the provincial body with which they have registered.

THE CPA POST DESIGNATION PUBLIC ACCOUNTING (PDPA) PROGRAM

The PDPA program offers members who qualified without public accounting practice rights an efficient education and examination option. It comprises a mandatory education module and examination in assurance, taxation, financial accounting, finance, and strategy and governance. It is mandatory for members seeking post-certification public accounting registration in jurisdictions with no tiered registration, and for audit and review registration in jurisdictions offering tiered registration.

Requirements for members seeking public accounting registration (licensure) post certification

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The PDPA module structure

The PDPA module covers the technical knowledge required for public accounting registration, including tax, assurance, financial reporting, finance, and strategy and governance. It is a self-study module that consists of reading resources, practice problems and multiple-choice questions covering the CPA Competency Map at the assurance and taxation elective levels. There are no deadlines, submissions or face-to-face components (for example, workshops) to the module.

Designed as a preparatory module, participants are provided with a suggested eight-week study schedule to assist with the preparation of the PDPA examination. Candidates must enroll in the PDPA module to be eligible to write the PDPA examination. While the PDPA module covers a large majority of the technical knowledge outlined in the CPA Competency Map for licensure and assessed on the PDPA examination, participants may need to supplement their knowledge with additional resources.

For more information, refer to the PDPA module syllabus.

The PDPA examination

Members must complete the PDPA module to be eligible to write the PDPA examination.

The PDPA examination consists of multiple-choice questions and one case-based question. See the PDPA examination blueprint for more information.

A sample case and solution have been developed to help members prepare for the PDPA examination.

PDPA examination schedule:

2024

September 26, 2024

2025

September 25, 2025

CPA Harmonized Education Policies Vol. 2

The CPA Harmonized Education Policies Vol. 2 for the PDPA program sets out general and specific guidelines related to the education and examination requirements for the PDPA module and PEP Taxation module (only available in provinces with tiered licensing post-designation public accounting pathways).

The specific regulations, legislation, and bylaws of the provincial/regional bodies take precedence over these general guidelines and requirements. Above all, PDPA applicants/candidates are subject to the specific regulations and bylaws of the provincial/regional CPA body with which they hold membership.

AUDIT AND REVIEW REGISTRATION

Members seeking registration for audit and review are required to complete the CPA PDPA program and meet the practical experience for requirements in their jurisdiction.

COMPILATION REGISTRATION

Members seeking registration for compilation in jurisdictions offering tiered registration are required to complete the taxation elective of the CPA Professional Education Program (CPA PEP), and meet their jurisdiction’s practical experience requirements for compilation. Members seeking compilation registration post certification do not require completion of the PDPA program.

Contact your provincial/regional body to register for the PDPA program.