Skip To Main Content
Business person taking a exam

The CPA reciprocity professional development course

To maintain membership, CPA members who received their Canadian designation through an MRA or RMA must complete the CPA Reciprocity Professional Development (CPARPD) course.

In order to maintain membership with an applicable provincial/regional CPA body through a Mutual Recognition Agreement (MRA) or Reciprocal Membership Agreement (RMA), eligible members must successfully complete the CPARPD course within two years of their official membership admission date.


The course consists of approximately 20 hours of online study in Canadian tax, law and ethics in a modular form. Each module is followed by a quiz, which consists of four to six multiple-choice questions. Participants must obtain 80 per cent success on a quiz to proceed to the next module.

Canadian tax

Approximately 12 hours in length, this module covers the Canadian taxation system and the taxes that impact individuals, corporations, and trusts. Conceptual issues are addressed rather than tax returns or forms and schedules utilized in preparation of such returns.

Canadian business law

Approximately four hours in length, this module covers the legal system in Canada and addresses core legal concepts (e.g. sources of law, legal procedures and considerations) and major categories or areas of law (e.g. tort, contract and business entity), with a focus on Common Law.

The CPA profession in Canada and rules of professional conduct

Approximately fours hours in length, this module covers the code of conduct required of a Canadian CPA. Participants will gain an understanding of the philosophy of the rules governing how CPAs provide professional services to the public.


Internationally-designated accountants who earn their Canadian CPA designation through an MRA or RMA are not required to complete the CPARPD course if they complete the CPA Reciprocity Education and Examination (CPARE) program in an effort to receive a licence to practise public accounting in Canada, and do so within two years of obtaining membership with a provincial/regional CPA body


Applicants must register for the CPARPD through their provincial/regional CPA body.