New Member
Effective January 1, 2022, there is no longer a new member exemption for the year of admission. As such, you will be required to meet the annual 20 hrs (10 of which must be verifiable) CPD requirement by December 31 of the year of admission. You must then meet the three-year rolling 120 hrs (60 of which must be verifiable and include 4 hrs of verifiable professional ethics) CPD requirement in your third year of membership.
You are permitted to use learning activities obtained from January 1 of the year you are admitted into membership. For example, if you are admitted into membership March 15, 2023, you are permitted to include any learning activities from January 1, 2023 to December 31, 2023.
e.g. If you received your member designation in 2023 your requirements are:
| Year |
Annual (20 hrs) |
Three-Year Rolling (120 hrs) |
| 2023 |
Full requirement |
New member exemption |
| 2024 |
Full requirement |
New member exemption |
| 2025 |
Full requirement |
Full requirement |
For further information on the three-year rolling requirement, please click here.
Members designated in another province
As a new member to CPA Alberta, but not a newly designated member, you are not eligible for the new member exemption. Your CPD requirement is based on your original membership date.
The CPD annual requirement of 20 hours, of which 10 must be verifiable, and the three year rolling requirement of 120 hours, of which 60 must be verifiable is consistent across all provincial bodies. Therefore, if you met the requirements for your originating provincial body, you may meet the requirements of CPA Alberta.
e.g. You are a full member with CPA Ontario and an affiliate member with CPA Alberta. You must meet the CPD requirements and make a declaration to both provincial bodies.
RMA/MRA members
If you gained membership to CPA Alberta through one of the Reciprocal Membership Agreements (RMA) or Mutual Recognition Agreements (MRA), you may not qualify for the new member exemption. Your CPD requirement is based on your original membership date with the RMA/MRA body. All RMA/MRA organizations as well as CPA Alberta follow the International Federation of Accountants (IFAC) criteria of CPD. Therefore, any CPD you took to meet your originating body requirements may meet the requirements of CPA Alberta.
Please Note: The requirement to declare with your original accounting body does not preclude you from declaring your CPD compliance with CPA Alberta
For further information on the three-year rolling requirement, please click here.
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