CPA Professional Education Program: Elective module – Assurance

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

The CPA PEP’s elective modules provide you with the opportunity to explore your field of interest in greater depth. The objective of the Assurance module is to equip you with the competencies necessary to perform both internal audit projects and external assurance engagements, including:

  • assessing the need for an engagement or project
  • developing and performing procedures
  • documenting and reporting results

While this module is primarily designed for candidates who wish to practise public accounting or work in internal audit, it benefits a wide range of candidates because it focuses on the key concepts of auditing that have broad application, such as:

  • risk
  • materiality
  • professional skepticism
  • internal control

You also get the opportunity to delve into some of the more complex financial accounting topics and understand how governance plays a key role in assurance.

Please note: If you plan to practise public accounting, you must complete this module.


The Assurance module blueprint provides you with information on what to expect from the examinations, including the weighting placed on the different competencies and the study materials you can use while completing them.

Examples of assurance cases and evaluation guides

These case examples focus on assurance competencies and build on the core financial reporting competencies. The evaluation guides provide solutions to the cases through a variety of assessments.

Dates for assurance module

Summer 2017 session:

  • Module dates: Saturday, July 29 to Friday, September 22
  • 2-day workshop dates: Saturday, August 12 to Sunday, August 13
  • Evaluation date: Thursday, September 28

Fall 2017 session:

  • Module dates: Saturday, October 21 to Friday, December 15
  • 2-day workshop dates: Saturday, November 4 to Sunday, November 5
  • Evaluation date: Wednesday, December 20

Winter 2018 session:

  • Module dates: Saturday, January 27 to Friday, March 23
  • 2-day workshop dates: Saturday, February 10 to Sunday, February 11
  • Evaluation date: Thursday, March 29

Spring 2018 session:

  • Module dates: Saturday, May 5 to Friday, June 29
  • 2-day workshop dates: Saturday, May 19 to Sunday, May 20
  • Evaluation date: Thursday, July 5

Summer 2018 session:

  • Module dates: Saturday, July 28 to Friday, September 21
  • 2-day workshop dates: Saturday, August 11 to Sunday, August 12
  • Evaluation date: Thursday, September 27

Fall 2018 session:

  • Module date: Saturday, October 20 to Friday, December 14
  • 2-day workshop dates: Saturday, November 3 to Sunday, November 4
  • Evaluation date: Wednesday, December 19

Please contact your provincial/regional CPA body to see if these offerings are available in your area.