Professional Ethics and CPD Requirements

A CPD professional ethics requirement encourages members to uphold the CPA Code of Professional Conduct and continuously evaluate their professional ethics. One way to help ethical decision-making is through CPD. CPD allows colleagues to get together to discuss different complexities within the profession, as well as risk factors associated with ethical decision-making.

As of January 1, 2019, members are required to complete a minimum of four hours in professional ethics during the three-year rolling cycle ending December 31, 2021. Members will then be required to complete the minimum of four hours of CPD in professional ethics during each subsequent three-year rolling cycle. The professional ethics CPD can be accumulated from a variety of sources and does not have to come from a single program. The four hour professional ethics CPD requirement can be met in the following ways: 

  • Through seminars, coursework, webinars, etc., (CPA body or other sources); or
  • Verifiable structured ethics training in a workplace
The deadline for reporting your achieved CPD hours between January 1 and December 31 is January 31 of the following year. CPD hours are reported on a calendar year basis (January to December) and can be reported at any time during the year through the member profile login page. To prevent under reporting of qualifying CPD hours on your annual report, members are encouraged to report CPD hours as they are earned instead of all at once at the end of the year.
For additional information, please review the CPD FAQs or email questions to