Guidelines for transitioning and legacy CGA students

If you’re a legacy CGA student, learn the transition guidelines for completing the CPA certification program and how to complete your CGA practical experience requirements (PER).

The CPA profession is committed to ensuring that education you completed for a legacy designation will be recognized towards the CPA designation, and you will therefore make the transition to the appropriate point in the CPA education program.


  • Legacy CGA students — CGA students who were enrolled in the legacy CGA program who completed all CGA program course requirements for the CGA designation by September 2015. They will receive the CPA, CGA designation upon completion of all certification requirements.
  • Transitioning CGA students — CGA students who were enrolled in the legacy CGA program who did not complete all CGA education requirements, including PA1 and PA2, by September 2015. These students have transitioned to the appropriate point in the CPA PEP or have been informed to complete the appropriate preparatory course(s). On completion of the CPA program, they will become CPAs.

Transition timelines

Transition Student Guidelines identifies the key CPA transition and requirement completion deadlines, as well as the consequences for not meeting these deadlines.

Undergraduate degrees:

  • Students who have completed their legacy education must complete their degree by June 30, 2020, to receive the CPA designation. 
  • For transitioning students, three-year domestic and international undergraduate degrees will be accepted for admission to the CPA PEP.
  • Degrees must be from post-secondary institutions approved by the appropriate ministry of advanced education and completed before student admission to CPA PEP Capstone 1 module.
  • The CPA profession will assess these degrees to determine whether they meet recognition and accreditation standards for entry into the CPA PEP.

Practical experience requirements

All practical experience recognized for qualification towards the CGA designation will be recognized equally towards the CPA designation until the CPA transition deadlines identified in the Transition Student Guidelines.

  • If you are a legacy CGA student and in the process of completing the CGA program, you should continue to have your experience evaluated through Professional Experience Required for Certification (PERC) online. You have until September 1, 2018 to complete your professional experience, which is required for certification as a CPA, CGA.
  • If you are a transitioning CGA student, you should complete your experience evaluation forms in accordance with CPA practical experience requirements. All experience, both time and competency, that was recognized by the CGA program will count equally toward CPA experience evaluation until the CPA transition deadlines as identified in Transition Student Guidelines.


Provincial/regional contacts

If you have any questions about the CGA legacy practical experience requirements, please contact your provincial/regional body

Transfer credits

All CGA-approved transfer credits from post-secondary institutions (PSIs), as well as all PSI-equivalent courses taken in the CGA Program of Professional Studies, will be recognized for admission to CPA preparatory courses and CPA PEP until the CPA transition deadlines as identified in Transition Student Guidelines.

CGA Levels 1 through 4

CGA Levels 1 through 4 will most likely cover the prerequisite knowledge requirements for admission to CPA PEP. However, all transitioning students — CGA, CMA and CA — will most likely require some bridging to prepare them for CPA PEP.

Bridging material has been developed by the CPA profession and is available to all transitioning students.

Note to legacy CGA students and candidates in Quebec

Please contact CPA Québec for more information about transitions.