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Specifies reporting and declaration timelines, the June 1 submission deadline, and consequences for late or outstanding declarations, including potential membership suspension. Provides a structured view of what members must submit for annual and triennial periods, plus acceptable documentation for verifiable activities such as courses, instruction, committees, and research/publications.",{"@graph":69,"@context":123},[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":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/cpd-requirements-guide-annual-and-rolling-triennial-requirements/180077/",{"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-requirements-guide-annual-and-rolling-triennial-requirements/180077.png","ImageObject",300,407,{"name":92,"@type":93},"Chloe Bennett","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-04","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",12,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What are the minimum CPD hours required each reporting year and how must they be verified?","Question",{"text":113,"@type":114},"Members must report at least 20 CPD hours each reporting year, and 50% of the reported hours must be verifiable. The declaration is submitted for the relevant year within the stated period.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What are rolling triennial CPD requirements and what is included for professional ethics?",{"text":118,"@type":114},"Rolling triennial periods require at least 120 CPD hours across the three-year window, with 50% verifiable. The requirement includes four (4) verifiable hours of professional ethics in each rolling triennial period.",{"name":120,"@type":111,"acceptedAnswer":121},"What documentation is acceptable for verifiable CPD activities such as courses and webinars?",{"text":122,"@type":114},"Acceptable evidence includes items such as course payment/invoice, completion certificate or official transcript, provider/employer confirmation, attendance records (e.g., sign-in sheets), and course or exam results, as appropriate. For prep/study hours, a supporting log of prep/study time is also required.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},180077,1788339319,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":105,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":41},962084925782,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","| Minimum Annual Requirements | Rolling Triennial Requirements* |\n| --- | --- |\n| Reporting year-complete CPD hours\u003Cbr>between January 1 and December 31 Declaration period-report by June 1 following the reporting year** | Reporting triennial period-complete CPD hours between January 1, 2019 and December 31, 2021, and in each rolling triennial period thereafter\u003Cbr>Declaration period-report by June 1 of the following year starting in 2022** |\n| 20 hours\u003Cbr>50% must be verifiable | 120 hours\u003Cbr>50% must be verifiable including four (4) verifiable hours of professional ethics. |\n| * A rolling triennial period effective January 1, 2019 was introduced in order to harmonize CPD requirements with international standards as CPA Ontario is a member of the International Federation of Accountants (IFAC).\u003Cbr>** A late due will be applied to submissions received on or after June 2. Members with outstanding declarations after June 30 will be subject to membership suspension. |  |\n\n| Reporting Year | Declaration Year | What to Submit\u003Cbr>*Note – 50% of all reported hours must be verifiable |\n| --- | --- | --- |\n| 2019 | 2020 | Annual Declaration-minimum of 20 CPD hours |\n| 2020 | 2021 | Annual Declaration-minimum of 20 CPD hours |\n| 2021 | 2022 | Annual Declaration-minimum of 20 CPD hours\u003Cbr>Triennial Declaration for 2019-2021-minimum of 120 CPD hours, including 4 verifiable hours of ethics |\n| 2022 | 2023 | Annual Declaration-minimum of 20 CPD hours\u003Cbr>Triennial Declaration for 2020-2022-minimum of 120 CPD hours, including 4 verifiable hours of ethics |\n| 2023 | 2024 | Annual Declaration-minimum of 20 CPD hours\u003Cbr>Triennial Declaration for 2021-2023-minimum of 120 CPD hours, including 4 verifiable hours of ethics |\n|  | Future years | Annual Declaration-minimum of 20 CPD hours\u003Cbr>Triennial CPD Declaration for three previous calendar yearsminimum of 120 CPD hours, including 4 verifiable hours of ethics |\n\n\n| 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| 40 hours | 40 hours | 40 hours E* |  |  |  |  |  |\n|  | 40 hours | 40 hours E* | 50 hours |  |  |  |  |\n|  |  | 40 hours E* | 50 hours | 30 hours |  |  |  |\n|  |  |  | 50 hours | 30 hours | 40 hours E* |  |  |\n|  |  |  |  | 30 hours | 40 hours E* | 50 hours |  |\n|  |  |  |  |  | 40 hours E* | 50 hours | 30 hours |\n| E* -denotes verifiable professional ethics |  |  |  |  |  |  |  |\n\n\n| Verifiable CPD Activity | Qualifying Number of Hours | Acceptable Documentation |\n| --- | --- | --- |\n| Continuing Education |  |  |\n| Participation in a course,\u003Cbr>webinar, conference or seminar\u003Cbr>Enrolment in a formal education program leading toa degree, diploma, certificate, re-certification or designation (hours counted upon successful completion) | Hours spent attending the course, webinar, conference or seminar provided that you are learning.\u003Cbr>Hours spent preparing or studying for the course, conference, seminar or exam (to a maximum of 5 hours prep time for each hour of participation) | One of the following, as appropriate:\u003Cbr>• Copy of course payment/ invoice\u003Cbr>• Certificate of completion or official transcript\u003Cbr>• Confirmation of participation by provider or employer\u003Cbr>• Attendance record (e.g., sign-in sheet)\u003Cbr>• Course or exam results, confirmation of designation or certification\u003Cbr>To include prep/study hours, provide one of the above, as appropriate, as well as a log of your prep/study hours |\n\n\n| Verifiable CPD Activity | Qualifying Number of Hours | Acceptable Documentation |\n| --- | --- | --- |\n| Instruction/Speaking\u003Cbr>Teaching a course or session in an area relevant to your professional role and CPA competencies\u003Cbr>Participation as a speaker in a conference, briefing session or discussion group | Hours spent preparing for the course/session (to a maximum of 5 hours for every hour of teaching time) | • Copy of course or presentation material from the session including date and speaker details\u003Cbr>AND\u003Cbr>• A log of your prep hours","cbCaikOY7Do1CbvS","https://ap.wps.com/l/cbCaikOY7Do1CbvS","pdf",138124,"English","# Minimum Annual Requirements\n## Reporting year and declaration timelines\n# Rolling Triennial Requirements\n## Effective period and reporting cycle\n# Reporting and Declaration Schedule\n## Annual vs triennial declarations\n# Verifiable CPD Hours\n## Qualifying hours and verifiable ethics hours\n# Verifiable CPD Activities and Evidence\n## Continuing education\n## Instruction and speaking\n## Committees\n## Research and publications","[{\"question\":\"What are the minimum CPD hours required each reporting year and how must they be verified?\",\"answer\":\"Members must report at least 20 CPD hours each reporting year, and 50% of the reported hours must be verifiable. The declaration is submitted for the relevant year within the stated period.\"},{\"question\":\"What are rolling triennial CPD requirements and what is included for professional ethics?\",\"answer\":\"Rolling triennial periods require at least 120 CPD hours across the three-year window, with 50% verifiable. The requirement includes four (4) verifiable hours of professional ethics in each rolling triennial period.\"},{\"question\":\"What documentation is acceptable for verifiable CPD activities such as courses and webinars?\",\"answer\":\"Acceptable evidence includes items such as course payment/invoice, completion certificate or official transcript, provider/employer confirmation, attendance records (e.g., sign-in sheets), and course or exam results, as appropriate. For prep/study hours, a supporting log of prep/study time is also required.\"}]","CPD Requirements Guide - Annual and Rolling Triennial Requirements | PDF"]