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: 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 Assurance and Taxation 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.


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 assessment opportunities.

Dates for the assurance module

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.