Transitional CA Requirements
Am I a transitional CA student?
You are considered a transitional CA student if you are:
- registered as a student with CPA Ontario prior to February 1, 2015, are completing remaining education requirements and transitioned to the CPA Professional Education Program (CPA PEP)
- completing remaining practical experience through a legacy Approved Training Office (ATO) or CPA Pre-Approved Program (PPR)
- have maintained your status as an active student by paying the Annual Student Due (ASD)
Once you have completed all the requirements by the deadlines indicated below, you may be eligible for the CPA, CA designation. For more information, refer to Regulation 9-2.
Education
If you are a transitional CA student, you must complete CPA PEP as outlined in Schedule C of Regulation 9-1.
CPA PEP requirements
- Challenge exams for Core 1, Core 2, and the Assurance and Taxation elective exams must have been completed by April 30, 2019. Alternatively, you may complete the full module for any of the Core and Elective modules.
- Complete the two Capstone modules (exemptions may be granted if the above is completed through a CPA-accredited program).
- Complete the Common Final Exam (CFE).
Deadlines
The deadline to complete all of the requirements listed above is the earlier of:
- six years from the date of your first challenge exam or module
- the tenth anniversary of the date of your registration as a student with CPA Ontario
Practical experience
You can complete your practical experience through the Pre-Approved Program Route (PPR). All practical experience must be completed by the earlier of:
- seven years from the date of your first challenge exam or module
- the tenth anniversary of the date of your registration as a student with CPA Ontario
Applying for membership
If you have completed all the requirements outlined above within the specific deadlines, you may apply for membership provided that you apply before the tenth anniversary of the date of your registration as a student with CPA Ontario.
Refer to your Student Dashboard where the Admission to Membership application form will be made available to you if you are eligible.
Be sure to familiarize yourself with the deregistration deadlines listed in Regulation 9-1, section 47.
Meet your deadlines
Ensure you are familiar with the deadlines you must meet to successfully complete the program. Students who do not meet the deadlines will be deregistered from the program.
Review the consequences of deregistration