[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-180079-105":59,"doc-detail-180079-en":135},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":128,"head_meta":130,"extra_data":132,"updated_unix":134},105,"en","cpd-reporting-guide-annual-requirements-and-key-components-of-cpd","CPD Reporting Guide - Annual Requirements and Key Components of CPD","","CPD Reporting Guide outlines how CPAs must report continuing professional development through annual and three-year cycles, including hour minimums and verification expectations. It explains reporting rules for new CPAs and affiliate members transferring between membership types. The guide defines key components of CPD—balance, relevance, and depth—emphasizing diverse learning sources, role applicability, and substantive learning outcomes. It also clarifies common pitfalls, such as routine on-the-job work, repetition without updates, and research lacking structured learning.",{"@graph":69,"@context":127},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/cpd-reporting-guide-annual-requirements-and-key-components-of-cpd/180079/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/cpd-reporting-guide-annual-requirements-and-key-components-of-cpd/180079.png","ImageObject",300,407,{"name":92,"@type":93},"Aria Callaghan","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-27","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",13,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119,123],{"name":110,"@type":111,"acceptedAnswer":112},"What are the minimum annual and three-year CPD hour requirements?","Question",{"text":113,"@type":114},"The annual requirement is a minimum of 20 total hours, with 10 hours verifiable. The three-year requirement is a minimum of 120 total hours, with 60 hours verifiable, including 4 verifiable hours specific to CPA professional ethics.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How do new CPAs meet CPD requirements when they join membership?",{"text":118,"@type":114},"New CPAs must meet the annual requirements by December 31 of the calendar year they join membership and plan to complete the three-year cycle by the end of their third year of membership. First-year CPD requirements are not pro-rated, and learning activities from January 1 of the year they come to membership may be used.",{"name":120,"@type":111,"acceptedAnswer":121},"What makes CPD activities qualify as meaningful learning under the key components?",{"text":122,"@type":114},"CPD must reflect a balanced mix of technical and enabling competencies and include both internal and external learning sources. Activities must be relevant to the CPA’s current role or future objectives, and provide depth beyond surface-level exposure with substantive insight and critical thinking.",{"name":124,"@type":111,"acceptedAnswer":125},"Which activities are common pitfalls and may not count as CPD?",{"text":126,"@type":114},"On-the-job training does not qualify if it is part of routine duties or lacks clear learning objectives; it only qualifies when intentional, measurable, and produces a reviewable output. Repetition without substantive new content, research without structured learning, and preparation for instruction or speaking without net new learning also do not meet CPD criteria.","https://schema.org",{"og:url":83,"og:type":129,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":131,"canonical":83},"index,follow",{"doc_id":133,"site_id":62},180079,1788339324,{"code":4,"msg":5,"data":136},{"doc_id":133,"user_id":137,"nickname":92,"user_avatar":138,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":139,"file_id":140,"file_url":141,"file_type":142,"file_size":143,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":144,"language":145,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":146,"faqs":147,"seo_title":148,"seo_description":67,"update_tm":134,"read_time":149,"preview_page_count":4},962084926284,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","| Annual Requirements | Three-year Requirements |\n| --- | --- |\n| Minimum of 20 total hours\u003Cbr>• 10 hours must be verifiable | Minimum of 120 total hours\u003Cbr>• 60 hours must be verifiable\u003Cbr>• 4 verifiable hours must include topics specific to CPA professional ethics |\n\n| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | Year 6 | Total |\n| --- | --- | --- | --- | --- | --- | --- |\n| 40 hrs | 40 hrs | 40 hrs |  |  |  | 120 hrs |\n|  | | | 50 hrs |  |  | 130 hrs |\n|  |  | | | 30 hrs |  | 120 hrs |\n|  |  |  | | | 40 hrs | 120 hrs |\n\n| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 | Year 6 | Total |\n| --- | --- | --- | --- | --- | --- | --- |\n| 2 hrs | 1 hr | 1 hr |  |  |  | 4 hrs |\n|  | |  | 2 hrs |  |  | 4 hrs |\n|  |  |  |  | 2 hr |  | 5 hrs |\n|  |  |  |  | | 0 hrs | 4 hrs |\n\n| NEW CPAS\u003Cbr>A CPA who obtained their professional designation in the current calendar year is required to meet the annual requirements by December 31 of the calendar year they join membership and must plan to meet the three-year cycle requirements by the end of the calendar year of their third year of membership.\u003Cbr>While the first year’s CPD requirements are not pro-rated, a new CPA is permitted to use the learning activities obtained from January 1 of the year they come to membership. |\n| --- |\n| AFFILIATE MEMBERS\u003Cbr>An affiliate member of CPA Saskatchewan reports to another provincial jurisdiction and is required to comply with their primary provincial or territorial requirements. The affiliate member is required to declare to CPA Saskatchewan the identity of the other primary jurisdiction to which they are reporting the minimum CPD requirements and whether they complied with the minimum CPD requirements under Bylaws 23.2, 23.3, and 23.4 for that calendar year.\u003Cbr>Any affiliate member that is not in compliance with the minimum CPD requirements in their primary jurisdiction will have a condition noted on their CPA Saskatchewan registration.\u003Cbr>CPAs who transfer from affiliate to primary membership in a calendar year are treated as new CPAs for the purposes of determining their first effective three-year cycle. |\n\n| KEY COMPONENTS OF CPD\u003Cbr>|  |\n| --- | --- |\n| Balance\u003Cbr>| CPD activities must reflect a diverse range of learning across both technical and enabling competencies and involve learning from both internal sources (e.g. , selfstudy, research, instruction preparation) and external sources (e.g. , courses, conferences, seminars) . CPAs are expected to avoid over-concentration in a single area and instead demonstrate a well-rounded approach that supports their full scope of responsibilities.\u003Cbr>CPD is not adequate when a CPA relies too heavily on a narrow range of learning activities or sources. CPAs are required to supplement self-directed learning with external validation through courses, seminars, or sessions delivered by qualified professionals. |\n| Relevance\u003Cbr>| CPD must be directly applicable to the CPA’s current role, responsibilities, or longterm career objectives. Activities should be selected based on their practical value in enhancing professional competence and supporting ethical, high-quality service delivery.\u003Cbr>An activity is not considered CPD if the content is not connected to the CPA’s current or future professional responsibilities. General training designed for all employees regardless of role, may not be relevant unless the content directly supports the CPA’s professional competencies. |\n| Depth\u003Cbr>| CPD must go beyond surface-level exposure to topics. CPAs are expected to engage in learning that provides substantive insight , fosters critical thinking, and contributes meaningfully to their ability to perform complex tasks or make informed decisions in their professional practice.\u003Cbr>Completing numerous short or introductory courses may indicate insufficient depth in CPD. While these activities can be useful for initial exposure or refreshers, they typically do not meet the level of professional development expected of CPAs. |\n| COMMON ","cbCaiaEyYmLI0Dv4","https://ap.wps.com/l/cbCaiaEyYmLI0Dv4","pdf",323826,23,"English","# Annual Requirements and Three-year Requirements\n## New CPAs and Affiliate Members\n# Key Components of CPD\n## Balance\n## Relevance\n## Depth\n# Common Pitfalls\n## On-the-Job Training\n## Repetition\n## Research or Project Hours\n## Instruction or Speaking Activities","[{\"question\":\"What are the minimum annual and three-year CPD hour requirements?\",\"answer\":\"The annual requirement is a minimum of 20 total hours, with 10 hours verifiable. The three-year requirement is a minimum of 120 total hours, with 60 hours verifiable, including 4 verifiable hours specific to CPA professional ethics.\"},{\"question\":\"How do new CPAs meet CPD requirements when they join membership?\",\"answer\":\"New CPAs must meet the annual requirements by December 31 of the calendar year they join membership and plan to complete the three-year cycle by the end of their third year of membership. First-year CPD requirements are not pro-rated, and learning activities from January 1 of the year they come to membership may be used.\"},{\"question\":\"What makes CPD activities qualify as meaningful learning under the key components?\",\"answer\":\"CPD must reflect a balanced mix of technical and enabling competencies and include both internal and external learning sources. Activities must be relevant to the CPA’s current role or future objectives, and provide depth beyond surface-level exposure with substantive insight and critical thinking.\"},{\"question\":\"Which activities are common pitfalls and may not count as CPD?\",\"answer\":\"On-the-job training does not qualify if it is part of routine duties or lacks clear learning objectives; it only qualifies when intentional, measurable, and produces a reviewable output. Repetition without substantive new content, research without structured learning, and preparation for instruction or speaking without net new learning also do not meet CPD criteria.\"}]","CPD Reporting Guide - Annual Requirements and Key Components of CPD | PDF",58]