British Columbia CPA CPD Requirements: What You Need To Know
CPA British Columbia members must complete at least 20 hours of CPD each year and 120 hours in each rolling 3-calendar-year period. At least 10 annual hours must be verifiable, at least 60 hours in the rolling 3-year period must be verifiable, and each rolling 3-year period must include 4 verifiable hours of professional ethics. CPABC also now requires 1.5 hours of verifiable anti-money laundering professional development by December 31, 2026, and those AML hours can count toward the 4 ethics hours.
This page provides general educational information to help Canadian accounting professionals understand how CPA British Columbia CPD requirements work, including annual minimums, rolling 3-year requirements, verifiable-hour minimums, ethics requirements, AML learning, 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 CPABC. Individual requirements may vary based on member status, residency, and any applicable exemption.
British Columbia CPA CPD Requirements at a Glance
The chart below summarizes the core CPD requirements every CPA should know:
These are CPABC’s prescribed minimum CPD requirements unless a member qualifies for an exemption.
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CPD Reporting Period and Deadline
CPABC uses the calendar year for CPD reporting. Members complete CPD by December 31 and must file an annual CPD report by January 31 for the previous calendar year.
CPA British Columbia Continuing Professional Development Requirements
CPABC’s framework combines annual and rolling requirements. Members need at least 20 hours each year, but they also need to stay on pace for 120 total hours over the rolling 3-calendar-year period. That means CPD planning in British Columbia is not just about one reporting year. Members also need to look ahead so they do not fall short on the rolling total or on the verifiable-hour requirement.
Total CPD Hours Required
CPABC requires 120 total CPD hours in each rolling 3-calendar-year period. At least 60 of those hours must be verifiable. Additional hours can be fulfilled with verifiable and or unverifiable CPD.
Annual Minimum Requirement
CPABC requires at least 20 hours of CPD each calendar year. At least 10 of those 20 hours must be verifiable.
Rolling 3-Calendar-Year Requirement
CPABC specifically describes the requirement as a rolling 3-calendar-year period. Its example shows how the required total moves forward one calendar year at a time, and how members need to monitor both total hours and ethics hours across that rolling window.
In practice, this means:
- one year of low CPD can create pressure later
- ethics hours need to be refreshed within each rolling 3-year period
- members often benefit from spreading learning more evenly across the cycle
Verifiable vs Unverifiable CPD
CPABC distinguishes clearly between verifiable and unverifiable CPD. Verifiable CPD refers to learning activities with satisfactory evidence that participation can be objectively verified. Members may report only the actual number of hours spent developing new or existing competencies. Unverifiable CPD includes relevant learning that cannot be verified objectively.
Examples of verifiable CPD include courses, conferences, seminars, workshops, presentations, technical committees, structured employer-based in-house training, programs involving successful completion of an examination or certification, computer-based learning with successful completion of an examination or certification, and formal testing.
Examples of unverifiable CPD include on-the-job learning, casual reading of professional journals or magazines, and self-study that does not involve successful completion of an examination or certification. CPABC also specifically says self-study using webinars or conference reference materials is unverifiable if it does not involve successful completion of an exam or certification.
Professional Ethics Requirement
CPABC requires a minimum of 4 verifiable professional ethics hours in each rolling 3-calendar-year period. Those hours can come from CPABC or other sources, and they can be accumulated across multiple separate ethics learning activities over the 3 years.
CPABC also says professional ethics learning must go beyond simple awareness of laws, standards, or guidelines. The learning activity must address the application of ethical principles or theories to the laws, standards, or guidelines relevant to the member’s work and responsibilities.
Anti-Money Laundering Professional Development
CPABC has introduced a mandatory AML professional development requirement. Current members have until December 31, 2026 to complete 1.5 hours of verifiable AML PD, unless they qualify for a CPD exemption. Members who join CPABC on or after January 1, 2024 must complete the AML requirement within the 3-calendar-year period that begins with the calendar year of admission.
CPABC also says AML PD counts toward the 4 hours of verifiable ethics required in each rolling 3-calendar-year period. In other words, qualifying AML courses may also be reported as verifiable ethics.
What Counts as CPD in British Columbia
CPABC takes a broad view of what qualifies as CPD. CPD must be relevant and appropriate to a member’s work, professional responsibilities, and growth as a CPA. It does not have to be taken through CPABC, and it does not even have to be taken in Canada. CPD may be completed through any learning institution, organization, employer, or online source. It also does not necessarily have to be strictly accounting related, as long as it is relevant to the member’s role or career aspirations.
That makes CPA British Columbia CPD more flexible than a system built around only one provider or one narrow subject area. The key questions are whether the learning is relevant, whether it is verifiable or unverifiable, and whether the member has the right support for what is claimed.
Online Learning, Webinars, and On-Demand CPD
Because CPABC says CPD may be completed online and does not have to be taken through CPABC, online learning can absolutely fit within the CPD framework. The important distinction is whether the online activity is verifiable or unverifiable. If the learning includes successful completion of an examination or certification and can be objectively verified, it may count as verifiable CPD. If not, it may still count, but usually as unverifiable CPD.
That distinction matters for CPABC members because at least half of both the annual and rolling requirements must be verifiable.
Reporting and Documentation
CPABC requires members to retain documentation supporting their CPD activities for at least 5 years after the end of the reporting period. Members do not need to submit the supporting records unless requested, but CPABC verifies a sample of CPD reports and CPD exemption declarations each year for the preceding 3-calendar-year period.
CPABC says verifiable documentation should:
- describe the learning activity
- identify the provider where applicable
- connect the member to the activity
- identify when the activity took place
- provide a basis for concluding that the reported hours are reasonable
Examples of acceptable documentation include a certificate of completion, official transcript, registration confirmation, attendance record, course assignment and exam results, course outline or agenda, and payment invoice.
CPD Exemptions
Some CPABC members may be exempt from the prescribed minimum CPD requirements if they meet all of CPABC’s exemption criteria. Those criteria include having gross active revenues not exceeding C$32,300 for the calendar year, not engaging in public practice, not serving in specified public-company governance roles during the calendar year, and continuing to comply with the professional competence rule in the Code of Professional Conduct.
CPABC also allows eligible members to seek exemption from annual reporting if they qualify for the basic CPD exemption and do not intend to perform activities that would make them ineligible.
Members who have extenuating circumstances may also submit a written request for exemption to the Membership Committee. CPABC notes that being too busy is not considered a valid basis for exemption.
Non-Residents of British Columbia
CPABC says non-resident members who meet and report their CPD to another provincial or territorial CPA body in Canada do not need to duplicate detailed CPD reporting. The same applies to members who reside outside Canada and meet and report CPD to an international accounting body whose requirements comply with IFAC standards, where they are also a member. All other non-resident members must report their CPD, including verifiable and unverifiable hours. CPABC also notes that all members, regardless of residency, must comply with the AML PD requirement.
New CPABC Members
New members admitted to CPABC must report CPD in the calendar year of admission. There is no proration of CPD requirements in the year of admission. CPD completed anytime in that calendar year can be eligible for CPD credit, and the first rolling 3-calendar-year period begins in the year of admission.
CPA British Columbia CPD Courses: What to Know
For CPABC members, the most important planning points are:
- reaching at least 20 hours each calendar year
- making sure at least 10 annual hours are verifiable
- staying on pace for 120 hours over the rolling 3-calendar-year period
- completing 4 verifiable ethics hours within the rolling period
- completing 1.5 hours of AML PD by the applicable deadline
- keeping documentation for at least 5 years
Because BC’s framework combines annual minimums, rolling totals, ethics, and AML, many members find it easier to plan CPD steadily throughout the year rather than waiting until reporting season.
Audio-Based Learning and LumiQ
LumiQ provides structured, expert-led audio learning designed to fit professional development into daily life. For CPA British Columbia members, the key question is whether the learning activity qualifies under CPABC’s framework and whether it can be properly classified and documented. Members remain responsible for determining whether a particular activity satisfies their annual, rolling, ethics, and AML requirements. CPABC remains the final authority on compliance.
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Frequently Asked Questions About CPA British Columbia CPD
How many CPD hours do CPABC members need each year?
CPABC members need at least 20 hours of CPD each calendar year, including at least 10 verifiable hours.
How many CPD hours do CPABC members need over 3 years?
CPABC members need at least 120 hours in each rolling 3-calendar-year period, including at least 60 verifiable hours and 4 verifiable hours of professional ethics.
What is the CPABC rolling 3-year period?
It is a rolling 3-calendar-year period. CPABC’s example shows that the requirement moves forward one calendar year at a time and must be monitored continuously.
What counts as verifiable CPD in British Columbia?
Verifiable CPD includes learning activities for which there is satisfactory evidence to objectively verify participation, such as courses, conferences, seminars, structured in-house training, or computer-based learning with successful completion of an examination or certification.
Does CPABC require ethics CPD?
Yes. CPABC requires 4 verifiable professional ethics hours in each rolling 3-calendar-year period.
Does CPABC require AML professional development?
Yes. Current members must complete 1.5 hours of verifiable AML PD by December 31, 2026, unless exempt. Those AML hours can count toward the ethics requirement.
When do CPABC members report CPD?
Members complete CPD by December 31 and file an annual CPD report by January 31 for the previous calendar year.
Do CPABC members need to keep CPD records?
Yes. CPABC requires members to retain supporting documentation for at least 5 years after the end of the reporting period.
Can online learning count toward CPABC CPD?
Yes, online learning can count, but whether it is verifiable or unverifiable depends on the structure of the activity and whether participation can be objectively verified.
CPA British Columbia CPD Compliance
CPABC is the final authority on CPA British Columbia CPD compliance. Members should treat CPABC’s CPD requirements page, Code of Professional Conduct, bylaws, exemption guidance, and reporting 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.
