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. You should choose learning opportunities that are relevant to your current or future CPA professional role(s). Qualifying CPD is not limited to accounting, assurance, tax or other technical areas. Take an inventory of your skills and consider whether you allocate sufficient time to building or refreshing the various skills and competencies needed to do your role(s) well. Consider, for example, whether you have the range of soft skills (leadership, communication, etc.) and sufficient knowledge about your particular industry. The time you spend acquiring these skills and industry knowledge counts towards your CPD requirements.
Selection of learning activities should be a thoughtful, reflective process addressing your current and future professional plans, current knowledge and skill level, and desired or needed additional competence to meet future opportunities and/or professional responsibilities.
CPD activities are expected to develop and maintain professional competence to enable you to continue to perform your professional role. Any learning and development that is relevant and appropriate to your work and professional responsibilities and growth as a CPA will qualify for CPD.
What may not qualify is difficult to generalize, as relevance may be a question of perspective and therefore needs to be determined on a case-by-case basis.
Based on these criteria, some examples of activities that would not qualify for CPD, but are not limited to, include:
- Language or other courses that are for personal goals (such as personal travel);
- Attendance at an Annual General Meeting;
- Coaching sports teams; or
- Acquiring new skills that are not directly related to your professional role(s) as a CPA, such as sports and skills relating to physical fitness, recreation and hobbies. It is acknowledged that these skills may be an important part of your life and your “balance,” however they do not count towards CPD for CPA purposes.
Effective January 1, 2019, a minimum of 4 hours of verifiable learning in professional ethics will be required over each 3-year rolling cycle. The CPD program does not currently mandate any other areas of study, except for the professional ethics requirement.
Note, however, that you must meet the professional competence requirement of Rule 203 of the CPA Manitoba Code of Professional Conduct.
You should choose learning opportunities that are relevant to your current or future CPA professional role(s). Qualifying CPD is not limited to accounting, assurance, tax or other technical areas. Take an inventory of your skills and consider whether
you allocate sufficient time to building or refreshing the various skills and competencies needed to do your job well. Consider, for example, whether you have the range of soft skills (leadership, communication, etc.) and sufficient knowledge about
your industry. The time you spend acquiring these skills and industry knowledge counts towards your
Selection of learning activities should be a thoughtful, reflective process addressing your current and future professional plans, current knowledge and skill level, and desired or needed additional competence to meet future opportunities and/or
No, there are no formal limits or maximums on learning activities. It is up to the member to determine the learning activities that best suit their professional role using their professional judgment. Please keep in mind the CPD requirements as found in the CPD Requirements Policy. However, the expectation is that the member takes a balanced approach towards CPD, and therefore not generally derive all CPD hours from the same source or the same topic and that Rule 203 be observed when making this determination.
The activity must help you to develop and maintain professional competence to enable you to continue to perform your professional role. For example, sitting on a board of directors or on an audit committee does not in itself qualify for CPD, however certain aspects of the role may qualify, such as participation in technical discussions and receiving or delivering presentations that help board members make more informed decisions and help with their oversight responsibility.
The activity must help you to develop and maintain professional competency to enable you to continue to perform your professional role. Hours related to the above activities may qualify for CPD, and specifically for Verifiable CPD, subject to supporting documentation being available to verify the learning activity.
Yes. CPD is mandatory for all CPA Manitoba members as legislated under Bylaw 702(1). “Professional role” is defined in the broadest sense. You should engage in learning activities that are relevant to your current or future professional roles. Those learning activities do not necessarily have to include accounting, tax or assurance courses. Take an inventory of your current skills and competencies and consider whether you allocate sufficient time to building or refreshing the various skills and competencies you need to do your job well. Consider whether you have
Selection of learning activities should be a thoughtful, reflective process addressing your current and future professional plans, current knowledge and skill level and desired or needed additional competence to meet future opportunities and/or
All provincial bodies in Canada have adopted international CPD standards and for the most part have harmonized CPD requirements and administration. However, there may remain certain differences at a more detailed level, sometimes due to differing legislation. If you are a member of more than one provincial CPA body, please contact the other bodies to ensure that you meet all CPD requirements.
Under CPA Manitoba Bylaws, non-compliance with CPD requirements leads to suspension and ultimately cancellation of membership. This is necessary to ensure that we maintain public trust and uphold the reputation of the CPA designation.
Members are required to take 4 hours of verifiable CPD with respect to professional ethics in each 3-year rolling cycle, unless a member is exempt from CPD requirements.
The ethics requirement is effective January 1, 2019, thus members are required to complete a minimum of 4 hours in professional ethics during the first three-year rolling cycle after the effective date which ends December 31, 2021. Members will then be required to complete the minimum of four hours during each subsequent three-year rolling cycle.
Just like all verifiable learning activities, the four-hour ethics requirement can be fulfilled in a variety of ways, including coursework, whether through a CPA body or other sources, and other relevant learning activities including verifiable structured ethics training in the workplace. The four hours can be accumulated from a variety of sources; it does not have to come from one single program.
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 whereby we can discuss with professional colleagues the challenges, complexities, and risks faced with ethical decision-making.
This has been debated for centuries. Some scholars and academics say ‘yes’ and some say ‘no,' Socrates’ position (2,500 years ago), was that ethics consists of knowing what we ought to do, and such knowledge can be taught. One approach to teaching professional ethics is focusing on
Ethical decision-making will occur throughout ones’ professional career and at times professional ethics can be a difficult area to manage or adhere to. This may be especially true in areas such as accounting, finance and business where there can be complex issues, ‘grey’ areas and/or pressures to compromise high ethical standards for ‘the bottom line’.
CPD hours are reported on a calendar year (January to December) basis. CPD can be reported at any time through the member profile login page. It is suggested that you enter your CPD hours as they are earned, not leaving it to the end of the year, to prevent underreporting of qualifying CPD hours on your annual report.
You can also review your CPD reported since the first year of the reporting cycle to determine how many additional CPD hours you need to achieve the minimum requirements by December 31 of the third year of the rolling cycle.
The deadline for reporting CPD hours achieved between January 1 to December 31 is January 31 of the following year.
As per Bylaw 703(b), members must report a minimum of 20 CPD hours annually, including a minimum of 10 hours of verifiable learning. However, members should be mindful of the
It is suggested that you enter your CPD hours as they are earned, not leaving it to the end of the year, to prevent underreporting of qualifying CPD hours on your annual report.
There is a minimum requirement for CPD hours reported annually as well as in any given 3-year period. This 3-year period is referred to as the 3-year rolling cycle. As per Bylaw 703(a), members must report a minimum of 60 verifiable which shall include a minimum of 4 hours of verifiable learning in professional ethics and 120 total CPD hours during each 3-year rolling cycle.
In the first 3-year cycle, the member completed 40 hours of CPD each year.
- In the third year of the second cycle, the member completed 50 hours of CPD, for a total of 130 CPD hours.
- To reach the requisite 120 hours for the third cycle, the member would need only 30 CPD hours in 2019.
- For the fourth cycle, the member would need at least 40 hours in 2020.
Members are required to submit a complete and accurate CPD report by January 31 each year as per Bylaw 704(1). After January 31, members are not permitted to report CPD hours for a previous year. Please ensure you have entered all CPD hours before the January 31 deadline. It is suggested that you enter your CPD hours as they are earned, not leaving it to the end of the year, to prevent underreporting of qualifying CPD hours on your annual report.
If the compliance report is not provided within two months after the reporting date, the member shall be suspended from membership until the compliance report is filed and accompanied by the prescribed reinstatement fee.
In the event that the person, whose membership has been suspended continues to fail to provide the approved compliance report, accompanied by the prescribed reinstatement fee, within two months of suspension, the person’s membership shall be terminated. A member may be readmitted upon filing the approved compliance report accompanied by the prescribed readmission fee.
If you attended a course at the CPA Manitoba office and filled out the sign-in sheet, the course hours will be automatically entered for you on your CPD report. It is your responsibility to adjust the hours claimed in your report for the course if you did not attend the entire session, or if the course topic is not relevant and appropriate to your work and professional responsibilities and growth as a CPA as per the CPD Requirements Policy.
Verifiable CPD refers to qualifying learning activities that can be verified objectively.
Examples of verifiable CPD include, but are not limited to, the following:
- Serving as a lecturer, instructor, presenter, or preparer of learning activities, which may include courses, symposiums, conferences, seminars, workshops, technical committees, and discussion groups. Only the initial offering of a given learning activity will be recognized unless substantial changes are made to content between offerings.
Participating in learning activities such as courses, symposiums, conferences, seminars, workshops, presentations, technical review and discussion on committees and discussion groups.
- Participating in organized, employer-based, in-house training sessions.
- Conducting research in areas that expand the member’s professional knowledge and result in presentations, published reports, articles, books, or similar publications.
- Writing and publishing professional, technical, or academic articles, papers, or books.
- Taking formal study that leads to a designation, degree, certificate, or diploma.
- Computer-based courses and e-learning where there is evidence of completion, such as a test result or certificate of completion.
- Additional examples can be found in the CPD Requirements Policy.
CPA Manitoba does not accredit course providers. If the course allows you to develop and maintain professional competency to enable you to continue to perform your professional role, it will qualify for CPD. Any learning and development that is relevant and appropriate to your work and professional responsibilities and growth as a CPA will qualify for CPD. Documentation should be retained to support the participation in the learning activity.
Verifiable CPD must be supported by certificates of completion, confirmation of registration, attendance records, or such other evidence that can objectively verify completion of the learning activity.
At a minimum, supporting documentation should:
- Describe the learning activity;
- Identify the provider of the activity, if applicable;
- Connect the member to the activity;
- Identify when the activity took place; and
- Provide a basis for concluding that the number of reported hours is reasonable.
Although supporting documentation need not be submitted with the annual CPD report, it should be retained for a minimum of 36 months after the completion of any particular year as it will need to be produced should you be selected for an audit of CPD.
You are required to maintain documentation supporting the completion of your verifiable CPD learning activities for 36 months after each reporting year. For example, for 2018 CPD, you are required to retain CPD documentation until December 31,
The same general rule for qualifying CPD hours applies to conferences and may qualify as verifiable CPD.
If you attended a CPA Manitoba Conference, the conference hours will not be automatically entered for you on your CPD report. It is your responsibility to adjust the hours claimed in your report for the conference if you did not attend all the sessions in a day, or if the course topic is not relevant and appropriate to your work and professional responsibilities and growth as a CPA as per the CPD Requirements Policy.
As a member who is active for CPD purposes, you are required to maintain existing or develop new competencies that relate to both your function as an instructor as well as your regular employment position. This may result in you taking CPD in excess of the minimum requirements.
Developing or delivering a course or CPD session, whenever there is a new or refreshed learning experience, may qualify as verifiable CPD if it relates to your professional responsibility and growth. We would expect you to use your professional judgement to identify the areas that relate to your position as an instructor and subjects you are instructing and to determine the amount of CPD that is reasonable to report. In considering the amount to report, we recommend you consider the amount you could substantiate should you be selected for a CPD audit.
Yes, some mentorship time may qualify for verifiable CPD. Any time spent learning the skills to become a mentor (i.e. the mentor webinars) and developing those skills with your mentee would qualify. It is expected that the CPD time claimed would decrease with each mentee that you acquire. Professional judgment is required when determining the number of hours to report.
Unverifiable CPD refers to qualifying learning activities that cannot be verified objectively.
Examples of unverifiable CPD include:
- Technical reading and self-study of published materials, self-study courses.
- Research, including reading professional literature or journals, for application in the professional accountant’s role.
- Correspondence courses, audio or video presentations, and/or computer-based training that does not include testing or evidence of completion.
The following are examples which qualify for technical reading:
- Professional magazine articles relating to accounting, taxation, finance, management or other technical subjects
- Newspaper articles relating to your current and/or future field or industry
- Self-study of published materials
- Self-study courses
During maternity or parental leave, you would be generally considered exempt for CPD purposes which provides you with an exemption from reporting CPD for one calendar year. If the leave falls over more than one calendar year, we suggest that you choose one of the years you wish to be considered exempt. Please complete the CPD Exemption Form and either mail it to CPA Manitoba offices or email firstname.lastname@example.org with your planned maternity or parental leave dates and which year you are applying for an exemption. The exemption form should be submitted in the calendar year in which you are eligible for the exemption or by January 31st reporting deadline.
An exemption for this period will be provided and will be reflected on your CPD record as 20 verifiable and 20 unverifiable hours. You will still be required to meet the 3-year rolling cycle reporting requirements and any prescribed CPD (i.e. Ethics), which will include the exemption hours credited to your report. Should your planned leave change (i.e. you return to work early or extend your leave), you are required to report the change in circumstances to CPA Manitoba.
The requirement to report CPD is not tied to member dues. Members may still be required to meet the full CPD requirements even after retirement as some members continue to use their CPA designation. If members remain active on boards and committees or engage in any activity where they may be relied upon for their skills as a CPA, they are required to fulfill the full CPD requirements. Please review the CPD Requirements Policy for information full CPD and exempt CPD status.
Should members believe they may qualify for an exemption from CPD, please complete the CPD Exemption Form and either mail it to CPA Manitoba offices or e-mail your request with your official date of retirement and a description of your circumstances to email@example.com.
Disclaimer for CPD FAQs
These FAQs provide general information only about the CPA Manitoba’s CPD requirements. They are not intended to address every possible circumstance.
The FAQs do not and cannot change the meaning of the CPA Manitoba Bylaws, Regulations and Code of Professional Conduct. In the case of any inconsistency between the FAQs and the governing documents mentioned above, the governing documents will prevail and govern.
If you wish to discuss your situation, or if you have any questions, please contact firstname.lastname@example.org.