Alberta CPA CPD Requirements: What You Need To Know
CPA Alberta members must complete a minimum of 20 hours of CPD each year and 120 hours in each rolling 3-year period. At least 10 of the annual hours must be verifiable, at least 60 of the 120 rolling hours must be verifiable, and each rolling 3-year period must include 4 verifiable hours of professional ethics. CPA Alberta measures CPD on a calendar-year basis from January 1 through December 31 in Canada, and declarations are generally due by June 1 of the following year.
This page provides general educational information to help Chartered Professional Accountants of Alberta and other Canadian accounting professionals understand how CPA Alberta CPD requirements work, including annual minimums, rolling 3-year requirements, verifiable-hour minimums, ethics requirements, documentation expectations, and exemption rules.
Important: This content is for general educational purposes only. It does not constitute legal, regulatory, or individualized compliance advice and does not replace official guidance issued by CPA Alberta. Individual requirements may vary based on member status and any applicable exemption.
Alberta CPA CPD Requirements at a Glance
The chart below summarizes the core CPD requirements every CPA should know:
These requirements are summarized on CPA Alberta’s CPD reporting pages and declaration instructions.
CPD Reporting Period and Declaration Deadline
CPA Alberta measures CPD using the calendar year from January 1 through December 31. Members must make a declaration for both the annual requirement and the rolling 3-year requirement. The declaration is generally submitted by June 1 of the following year as part of the annual reporting cycle.
CPA Alberta Continuing Professional Development Requirements
CPA Alberta’s framework combines annual and rolling requirements. Members must complete at least 20 hours of new CPD learning each year, with at least 10 verifiable hours, and at least 120 hours across the rolling 3-year cycle, with at least 60 verifiable hours. This means Alberta CPD compliance is not just about one reporting year. Members also need to make sure they remain on track across the full rolling cycle.
Total CPD Hours Required
CPA Alberta requires at least 120 hours of CPD in the rolling 3-year cycle. That 3-year requirement works alongside the annual minimum, so members must manage both thresholds at the same time.
Annual Minimum Requirement
CPA Alberta requires at least 20 hours of CPD each year. Of those 20 hours, at least 10 must be verifiable.
Rolling 3-Year Requirement
CPA Alberta defines the 3-year rolling cycle as the current reporting year plus the last two years in which the member did not receive an exemption. This is an important nuance. The cycle is not always just the current year and the prior two calendar years if exemptions apply. Members need to review their status carefully when tracking compliance across the rolling period.
Verifiable vs Non-Verifiable CPD
CPA Alberta distinguishes clearly between verifiable and unverifiable CPD. Verifiable CPD is learning that results in evidence the learning took place and can be objectively verified by someone else. Unverifiable CPD may still count toward the total hours requirement, but it cannot make up the majority of the required hours because the annual and rolling minimums both require at least 50 percent verifiable learning.
What Counts as Verifiable CPD
CPA Alberta explains that verifiable CPD can include more than just courses, conferences, and seminars with certificates. Verifiable activities can also include presentations, publications, reports, and other structured learning activities where the member can objectively demonstrate that learning occurred. The key issue is whether there is evidence that can support the hours claimed.
Ethics Requirement
CPA Alberta requires 4 verifiable hours of professional ethics in each rolling 3-year cycle to reinforce standards of professional conduct. Those 4 hours do not need to come from a single program. They can be accumulated through ethics components across multiple seminars, courses, or other learning activities during the 3-year period.
Relevant Learning for Alberta CPAs
CPA Alberta defines CPD broadly as learning that develops and maintains professional competence so members can continue to perform their professional roles and build on their practical experience. Any learning that is relevant and appropriate to a member’s work, professional responsibilities, and growth as a CPA, including the management of partnerships, may qualify for CPD. That means the focus is not just on technical accounting topics like financial reporting. Depending on the member’s role, such as a CFO, a specialist in income tax, or someone working in public accounting, relevant CPD can also include broader leadership, governance, strategy, communication, or other competency-based development.
Online Learning, Webinars, and On-Demand CPD
CPA Alberta’s professional development offerings include on-demand, virtual, and in-person PD courses within their education program, which supports the view that structured digital learning can fit naturally into the CPD framework. The critical question is not whether the activity is online. The key issue is whether the learning is relevant, whether it qualifies as verifiable or unverifiable, and whether the member has the right documentation to support the claim.
Reporting and Documentation
CPA Alberta requires members to maintain CPD records for a minimum of 5 years. The CPD log should include the date of the activity, the type of activity, the name of the activity, the name of the provider, and the number of verifiable or unverifiable hours spent engaged in new learning activities. CPA Alberta also provides examples of acceptable evidence for various learning activities to help members determine whether an activity qualifies as verifiable and what documentation to keep.
CPD Exemptions and Special Status
CPA Alberta offers CPD exemptions in certain situations. Even when a member is eligible for an exemption from the full CPD requirements, CPA Alberta reminds members that they still need to sustain professional competence and meet experience requirements for the functions in which their CPA competencies are being relied upon, particularly when serving the public interest. Members with extenuating circumstances can also submit a written request for an exemption to the Registration Committee for review.
New CPA Alberta Members
CPA Alberta has a specific new-member exemption framework for those who have recently earned their CPA certification and CPA designation. The annual requirement of 20 hours and the rolling 3-year requirement of 120 hours are consistent across provincial bodies and CPA Canada standards for Canadian CPAs, but newly designated members may qualify for a temporary exemption from the 3-year rolling requirement depending on their year of designation. Members designated in another province, however, are generally not treated as newly designated for Alberta purposes, and their CPD requirement is based on their original membership date, especially if they are engaged in public practice.
Non-Comply Declarations
If a member is not in compliance with the annual and or 3-year rolling requirements, CPA Alberta’s declaration instructions say the member must select Non-comply and provide an explanation along with an action plan detailing the learning activities that will be completed to become compliant by the required deadline.
CPA Alberta CPD Courses: What to Know
For Alberta CPAs, the most important planning points are:
- reaching at least 20 hours each year
- making sure at least 10 annual hours are verifiable
- staying on pace for 120 hours over the rolling 3-year cycle
- completing 4 verifiable ethics hours within the rolling cycle
- maintaining documentation for 5 years
Because Alberta’s framework uses both annual and rolling requirements, many members find it easier to plan CPD across the year rather than waiting until declaration season.
Audio-Based Learning and LumiQ
LumiQ provides structured, expert-led audio learning designed to fit professional development into daily life. For CPA Alberta members, the key question is whether a learning activity qualifies under Alberta’s CPD framework and whether it can be properly supported if claimed as verifiable. Members remain responsible for determining whether a particular activity fits their own CPD obligations, including annual verifiable-hour requirements, rolling 3-year requirements, and ethics requirements where applicable. CPA Alberta remains the final authority on compliance.
Frequently Asked Questions About CPA Alberta CPD
How many CPD hours do Alberta CPAs need each year?
CPA Alberta requires at least 20 hours of CPD each year, and at least 10 of those hours must be verifiable.
How many CPD hours do Alberta CPAs need over 3 years?
CPA Alberta requires at least 120 hours in the rolling 3-year cycle, with at least 60 verifiable hours and 4 verifiable hours of professional ethics.
What is the CPA Alberta rolling 3-year cycle?
CPA Alberta defines the rolling 3-year cycle as the current reporting year plus the last two years in which the member did not receive an exemption.
What counts as verifiable CPD in Alberta?
Verifiable CPD is learning that results in evidence the learning took place and can be objectively verified by someone else. It can include courses, conferences, seminars, presentations, publications, and similar activities when the documentation supports the hours claimed.
Does CPA Alberta require ethics CPD?
Yes. CPA Alberta requires 4 verifiable hours of professional ethics in each rolling 3-year cycle to reinforce standards of professional conduct.
When do Alberta CPAs report CPD?
CPA Alberta uses the calendar year for CPD reporting, and declarations are generally due by June 1 of the following year.
Do Alberta CPAs need to keep CPD records?
Yes. CPA Alberta requires members to retain CPD records for a minimum of 5 years.
Can online courses and webinars count toward CPA Alberta CPD?
They often can, as long as the learning is relevant to the member’s role and the member can classify and document the activity appropriately.
CPA Alberta CPD Compliance
CPA Alberta is the final authority on CPA Alberta CPD compliance. Members should treat CPA Alberta’s CPD reporting guidance, ethics requirement guidance, exemption framework, and declaration instructions as controlling.
Reviewed by Danielle Marion, Regulatory Compliance Manager at LumiQ. Danielle has more than 20 years of experience in regulatory compliance and professional education governance, including leadership roles at Deloitte LLP.
