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What are the Academic Prerequisites?

To qualify for entrance into the CPA Professional Education Program (CPA PEP) through the CPA Path, applicants must meet all of the following requirements:

  • Conferral of a university degree from a recognized academic institution.
  • 120 degree-credit hours (or equivalent) of education from a recognized academic institution.
  • The successful completion of the entry prerequisite degree-credit courses recognized by CPA Ontario in each CPA competency area. Successful completion is defined as meeting the minimum grade requirement, the grade point average, and the currency of education requirement, as outlined below.

Exceptions may apply for students in the Mature Student category.

competency courses core non-core
Financial Reporting Introductory Financial Accounting
Intermediate Financial Reporting 1
Intermediate Financial Reporting 2
Advanced Financial Reporting
Strategy and Governance Performance Management
Management Accounting Introductory Management Accounting
Intermediate Management Accounting
Audit and Assurance Audit and Assurance
Finance Corporate Finance
Taxation Taxation

Other General Business Topics

Information Technology

Business Law


What if I am Missing the Required Prerequisite Courses for the CPA Path?

Students who have not met the admission requirements for CPA PEP must complete additional courses through CPA preparatory courses or at a post-secondary institution to top up their credit hours and/or prerequisite education.


For more information about academic prerequisite assessment policies, refer to the Academic Prerequisite Assessment Guidelines (PDF):