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CPA Professional Education Program: Elective modules

Learn about the elective modules of the CPA Professional Education Program (CPA PEP).

To fulfill the requirements of the CPA PEP, you must complete six modules — two core modules, two elective modules and two capstone modules.

The elective modules provide you with the opportunity to explore your field of interest in greater depth. You can choose two modules from a list of four options:

  • Performance Management
  • Finance
  • Assurance
  • Taxation

Please note: Some jurisdictions offer different levels of public accounting registration (audit, review, compilation and others). If you plan to seek audit or review public accounting registration, you must complete the Taxation and Assurance elective modules. If you plan to seek registration for other licenses offered in your jurisdiction, please contact your provincial/regional CPA body for more information about the electives that would be most appropriate.

Candidate guide

The Candidate Guide offers valuable information about the program, including an overview of the modules, candidate responsibilities, policies and computer requirements.


The elective module blueprints provide you with information on what to expect from the examination, including the weighting placed on the different competencies and the study materials you can use while completing them:

Examples of elective module cases and evaluations guides

Performance Management:




Dates for national elective module offerings:

The CPA PEP and CFE calendar provides the key dates for all CPA PEP modules as well as the Common Final Examination (CFE). Please contact your provincial/regional CPA body to see if these offerings are available in your area.