Continuing Professional Development (CPD)

Continuing Professional Development (CPD) is learning that develops and maintains professional competence to enable members to continue to perform their professional roles.

Any learning and development that is relevant and appropriate to the work, role and professional responsibilities and growth as a CPA will qualify for CPD.

CPD requirements for all CPA Manitoba members have been harmonized and closely aligned with the nationally recommended requirements of CPA Canada and the internationally accepted best practices of International Federation of Accountants (IFAC).

CPD Requirements

Annually, each member shall complete a minimum of 20 hours of CPD, including a minimum of 10 hours of verifiable learning activities.

Each member shall complete a minimum of 120 hours of CPD in each three year period, also called a 3-year rolling cycle, including a minimum of 60 verifiable learning hours which shall include a minimum of 4 verifiable hours in professional ethics.

Members performing the role of an engagement practice leader responsible for audits of financial statements are required to complete an annual self-assessment and declaration that they have undertaken sufficient relevant CPD to develop and maintain professional competence as required by IES 8 (Revised).

Access CPD Requirements Policy for additional information.

Verifiable vs. Unverifiable Learning Activities

For the purposes of CPA continuing professional development, learning activities offer significant intellectual or practical content that provides a member the opportunity to develop new or existing competencies in areas relevant to a member’s professional responsibilities and growth. Learning activities that result in evidence that the learning activity was undertaken are “verifiable”.

“Unverifiable” CPD refers to learning activities that cannot be verified objectively.

Appropriate learning activities are circumstance-specific, and each member requires different professional competencies. The choice of relevant learning activities must be considered in the context of each member’s own professional responsibilities.

CPD Reporting

The deadline for reporting CPD hours achieved between January 1 to December 31 is April 1 of the following year. Failure to report and declare CPD by April 15 will result in a late fee.

For your convenience, hours may be reported online through the CPA Manitoba member portal

Exempt from CPD Requirements

Members who believe they meet the criteria for an exemption from full CPD requirements or wish to apply for an exemption due to medical leave, maternity/parental leave, retirement or special circumstances may apply for an exemption in the calendar year in which a member is eligible for exemption or by the April 1st reporting deadline of the following calendar year.

For your convenience, the CPD exemption form can be completed annually as part of the membership renewal process through the CPA Manitoba member portal.


A series of frequently asked questions and answers is available to members to address common questions about CPA Manitoba’s CPD requirements.

In the Know: A Podcast by CPA Manitoba