CPD and AMD Audits
Learn about what you need to do if you are audited.
Continuing Professional Development (CPD) audit
Annually, you are required to submit a CPD declaration along with your AMD application in My Portal. You need only to confirm compliance with the CPD requirement. No documentation is required.
In the event you are selected for a CPD Audit, you will be required to submit documentation that demonstrates compliance. Therefore, it is important to keep track of your CPD hours. You are required to retain documents for up to five years.
To help keep a record of your CPD hours, you can use our online CPD Tracker for your convenience. Please note that CPA Ontario does not have access to your CPD Tracker and it is for your own record-keeping purposes only. You will need to manually transfer information from the CPD Tracker into the CPD Audit log.
To successfully complete an audit, members are required to submit the following:
- CPD Audit application via My Portal (review our walkthrough guide for completing the audit)
- upload one page of supporting documentation/proof of meeting the CPD requirements as outlined in Regulation 7-2 Section 22, if requested by the Registrar
Members are required to respond to a CPD Audit in the format and timeframe determined by the Registrar. If selected for audit, you will be advised of the deadline in the CPD Audit Notice.
If you do not comply with the audit requirements you will be subject to membership suspension in accordance with Section 7.6 of the By-law.
For further details on annual and triennial CPD requirements, please visit the CPD page.
Annual Membership Dues (AMD) reduction audit
To successfully complete the audit, members are required to submit the following:
- AMD Reduction Audit application
- upload one page supporting documentation proof of meeting the AMD reduction or exemption criteria as outlined in Regulation 11-1 Section 12
If you do not comply with the audit requirements you will be subject to membership suspension in accordance with Section 7.6 of the By-law.
If you do not meet the criteria for the reduction or exemption declared you will be required to remit the remaining portion of the dues.
For further details on AMD reductions or exemptions, refer to the Annual Membership Dues page.
CPD and AMD Audits FAQs
The CPD declaration submitted along with your AMD only confirms compliance with the CPD requirements, and no documentation is required.
Each year, CPA Ontario performs CPD audits of selected members. You may be audited at any time, so it is important to keep records and supporting documents related to your CPD activity for at least five years.
If audited, you will be asked to provide your CPD information through My Portal. You will be given notice by email with 30 days to complete the audit requirements. Please ensure your email address and contact information are always up to date. You must provide the specific course details for each activity including: course name, research area, method, CPD provider, start date, end date, and the number of verifiable hours or unverifiable hours, as appropriate. You may also be required to submit supporting documentation.
Refer to Regulation 7-2 for more information.
A failure to comply with audit requirements may result in suspension, and if suspended, failure to reinstate shall result in revocation of your membership.
No. The Professional Development Portal is a separate website and professional development information is not automatically transferred to the online CPD Audit log.
If you have used our online CPD Tracker to keep a record of the CPD you have taken, you must manually transfer this information to the CPD Audit log on My Portal. CPA Ontario does not have access to your CPD Tracker. It is not mandatory to use the CPD Tracker and is for your personal record-keeping and administrative purposes only.
The CPD Tracker is a web-based tool for members to record and keep track of their CPD hours throughout the year. Members may add new hours, edit previously reported hours or print out a summary. You will need to log in to access it.
The CPD Tracker is a convenient tool for your own record-keeping purposes, but members are free to track CPD hours however they prefer.
Using the CPD Tracker does not exempt members from filing a CPD Declaration or a CPD Audit. CPA Ontario does not have access to your CPD Tracker. The CPD Tracker does not link to the CPD Audit log in My Portal and is not used for readmission or reinstatement. Members must ensure they still submit their CPD declaration online annually.