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Academic Prerequisites at Post-Secondary Institutions

You can take your prerequisite education courses through one of 28 recognized Post-Secondary Institutions (PSI) offering 53 programs in Ontario. CPA Ontario has verified that each course covers the subject area requirements you need to fulfil your prerequisite learning for entry into the CPA Professional Education Program (CPA PEP).

Students are strongly encouraged to complete all courses within a subject area at one PSI. However, if an equivalent course is not listed with your chosen PSI, it must be completed at another institution or through the CPA preparatory (PREP) courses to meet the requirement. Please note that a single course may appear against more than one subject area in cases where it covers competencies across multiple content areas.

Please note: The new CPA Professional Program launches in January 2027. We encourage you to continue your path towards completion of prerequisite requirements before the deadline of Semester 4, 2026 (October – December).

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Effective May 1, 2022, Information Technology has become a core course

*The CPA profession added Data Analytics and Information Systems (DAIS) to the CPA Competency Map and is a testable topic on the Common Final Examination (CFE). DAIS is an additional core topic requirement that has been integrated throughout the six technical competencies and in the CPA Canada Preparatory Courses. Students are expected to have an introductory-level understanding of DAIS topics prior to entering the CPA Professional Education Program (PEP). DAIS topics can be learned through completion of CPA preparatory courses and/or through successful completion of the relevant course(s) at a post-secondary institution. Students registered in the PEP will have the opportunity to refresh their understanding of DAIS topics in the Introduction to PEP module.

*The following program is only available starting January 2025: Fanshawe College, Program Professional Accounting, Graduate Certificate 2024-2025.

Grade requirements

An overall GPA of 65 per cent in the core courses is required for admission into the CPA PEP, with a minimum grade of 60 per cent in each core course and 50 per cent in non-core courses. Courses are also subject to Currency of Education, refer to the Harmonized Education Policies (HEP), Vol.1 and 3 for further information.

Currency of Education

For admission into the CPA PEP, candidates are required to complete at least one applicable prerequisite course in each of the CPA competency areas listed below within 10 years of their PEP commencement date:

  • Financial Reporting
  • Strategy and Governance
  • Management Accounting
  • Audit and Assurance
  • Finance
  • Taxation
  • Information Technology
Candidates with significant relevant work experience may apply for an exemption from the currency requirement for a pre-requisite course if they successfully completed a relevant course more than 10 years prior to admission to CPA PEP.

Out-of-province course recognition

CPA PEP is nationally developed and regionally delivered. If a prerequisite course is accepted in another Canadian province or region for entry into the CPA PEP then CPA Ontario will recognize that course.

Below are the transfer credit guides from other Canadian provinces/regions that are recognized towards fulfilling the prerequisites for entry into the CPA PEP: