Manitoba CPA CPD Requirements: What You Need To Know
CPA Manitoba members must complete at least 20 hours of CPD each year and 120 hours in each rolling 3-year period. At least 10 annual hours must be verifiable, at least 60 hours in the rolling 3-year period must be verifiable, and the 3-year total must include at least 4 verifiable hours in professional ethics. CPA Manitoba measures CPD on a calendar-year basis from January 1 to December 31, and members must complete, report, and declare CPD by April 1 of the following year.
This page provides general educational information to help Canadian accounting professionals understand how CPA Manitoba 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 Manitoba. Individual requirements may vary based on member status and any applicable exemption.
Manitoba CPA CPD Requirements at a Glance
The chart below summarizes the core CPD requirements every CPA should know:
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CPD Reporting Period and Deadline
CPA Manitoba uses the calendar year for CPD reporting. Members complete CPD between January 1 and December 31, then report and declare those hours by April 1 of the following year through the member portal. CPA Manitoba also notes that members with outstanding CPD reporting at June 1 are subject to membership suspension.
CPA Manitoba Continuing Professional Development Requirements
CPA Manitoba’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-year cycle. At least half of both the annual and rolling totals must be verifiable.
In practice, CPA Manitoba recommends that members complete and report 40 hours annually. That is not the formal minimum, but it makes the rolling 3-year requirement much easier to manage. CPA Manitoba’s own guide gives a simple example: if a member completes only 20 hours in each of two years, they would need 80 hours in the third year to reach the 120-hour total.
Total CPD Hours Required
CPA Manitoba requires at least 120 total CPD hours in each rolling 3-year period. Of those 120 hours, at least 60 must be verifiable.
Annual Minimum Requirement
CPA Manitoba requires at least 20 hours of CPD each calendar year. At least 10 of those annual hours must be verifiable.
Rolling 3-Year Requirement
CPA Manitoba uses a 3-year rolling cycle. That means members need to keep an eye on more than just the current year. Even if the annual minimum is met, the rolling total still has to reach 120 hours, with at least 60 verifiable hours and 4 verifiable hours in professional ethics.
This is one of the biggest planning points for Manitoba members. A light CPD year may not feel like a problem right away, but it can create pressure later in the cycle.
Verifiable vs Unverifiable CPD
CPA Manitoba distinguishes between verifiable and unverifiable learning activities. Verifiable CPD means there is evidence that the learning activity was undertaken. Unverifiable CPD refers to learning activities that cannot be verified objectively.
For CPA Manitoba members, this matters because at least 50 percent of declared hours must be verifiable. So while unverifiable learning can still count, it cannot make up the majority of the required CPD.
What Counts as Verifiable CPD in Manitoba
CPA Manitoba’s guide gives a fairly broad view of verifiable CPD. It includes participation in courses, webinars, conferences, and seminars, as well as enrollment in formal education programs leading to a degree, diploma, certificate, recertification, or designation. It can also include time spent preparing or studying for the course or exam when properly supported.
The guide also lists other verifiable activities such as:
- teaching a course or session relevant to your professional role
- speaking at a conference, briefing session, or discussion group
- participation on a board or technical committee where new learning occurs
- conducting research for a specific application in your role
- writing or publishing technical articles, papers, books, or academic work
Professional Ethics Requirement
CPA Manitoba requires at least 4 verifiable hours in professional ethics within each rolling 3-year cycle. These ethics hours are part of the broader 120-hour total, not in addition to it.
Relevant Learning for Manitoba CPAs
CPA Manitoba says CPD is learning that develops and maintains professional competence so members can continue to perform their professional roles. It also says any learning and development that is relevant and appropriate to the member’s work, role, professional responsibilities, and growth as a CPA will qualify for CPD.
That makes Manitoba’s framework flexible. CPD is not limited to technical accounting courses. The key issue is whether the learning is relevant to the work the member actually does.
Online Learning, Webinars, and On-Demand CPD
CPA Manitoba’s guide specifically includes webinars among verifiable continuing education activities. That makes it clear that online learning can count, as long as it is relevant and supported with appropriate documentation.
For many Manitoba CPAs, this means digital learning, webinars, and structured on-demand courses can fit naturally into a compliant CPD plan, especially when the provider gives clear evidence of participation or completion.
Reporting and Documentation
CPA Manitoba says members may report CPD hours online through the member portal. It also makes clear that verifiable CPD requires documentation. Acceptable documentation examples in the guide include certificates of completion, official transcripts, course assignments and exam results, provider or employer confirmation, attendance records, course invoices, meeting agendas or minutes, and logs of preparation hours where applicable.
The practical takeaway is simple: members should keep organized support for each claimed verifiable activity well before the April 1 deadline.
CPD Exemptions and Special Status
CPA Manitoba says members who believe they meet the criteria for a CPD exemption, or who wish to apply because of medical leave, maternity or parental leave, retirement, or special circumstances, may apply in the calendar year they are eligible or by the April 1 reporting deadline of the following year.
Its guide also explains that a full CPD exemption may be granted where a member’s ability to practise or earn a livelihood has been interrupted or seriously impaired for more than six months in a calendar year.
Full CPD vs Minimum CPD Not Required
CPA Manitoba’s guide includes a decision framework for when full CPD is required and when minimum CPD may not be required. In general, members engaged in employment, self-employment, client service, CPA-related work, or seeking employment as a CPA are more likely to fall into full CPD requirements. Members who are not in those situations may not need to meet the prescribed minimum, but CPA Manitoba still reminds them of their obligation to remain competent for their particular circumstances.
Engagement Practice Leaders
CPA Manitoba adds an extra requirement for members performing the role of engagement practice leader responsible for audits of financial statements. These members must complete an annual self-assessment and declaration that they have undertaken sufficient relevant CPD to develop and maintain professional competence as required by IES 8 (Revised).
CPA Manitoba CPD Courses: What to Know
For Manitoba CPAs, 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-year cycle
- completing 4 verifiable ethics hours within the rolling period
- keeping documentation organized before the April 1 reporting deadline
- remembering that CPA Manitoba recommends 40 hours annually to avoid a catch-up year later
Audio-Based Learning and LumiQ
LumiQ provides structured, expert-led audio learning designed to fit professional development into daily life. For CPA Manitoba members, the key question is whether the activity qualifies under Manitoba’s CPD framework and whether it can be properly supported as claimed. Since CPA Manitoba specifically recognises webinars and other structured learning as potentially verifiable when supported by documentation, audio-based learning may fit into a Manitoba CPD plan depending on how the activity is structured and evidenced.
Members remain responsible for determining whether a particular activity fits their annual requirement, rolling 3-year requirement, verifiable-hour requirement, and ethics requirement where applicable. CPA Manitoba remains the final authority on compliance.
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Frequently Asked Questions About CPA Manitoba CPD
How many CPD hours do CPA Manitoba members need each year?
CPA Manitoba requires at least 20 hours of CPD each calendar year, including at least 10 verifiable hours.
How many CPD hours do Manitoba CPAs need over 3 years?
CPA Manitoba requires at least 120 hours in each rolling 3-year cycle, including at least 60 verifiable hours and 4 verifiable hours in professional ethics.
When do CPA Manitoba members report CPD?
Members report CPD earned from January 1 to December 31 by April 1 of the following year.
What counts as verifiable CPD in Manitoba?
Verifiable CPD includes learning activities with evidence that they were undertaken, such as courses, webinars, conferences, seminars, formal education, speaking, committee participation, research, and publications where appropriate documentation exists.
Does CPA Manitoba require ethics CPD?
Yes. CPA Manitoba requires 4 verifiable hours in professional ethics in each rolling 3-year period.
Can webinars and online learning count toward CPA Manitoba CPD?
Yes. CPA Manitoba’s guide specifically includes webinars among verifiable continuing education activities when they are relevant and supported with documentation.
Do Manitoba CPAs need to keep CPD records?
Yes. Verifiable CPD must be supported by documentation, and members should keep organized records to support what they report.
What happens if CPD is not reported on time?
CPA Manitoba says members with outstanding CPD reporting at June 1 will be subject to membership suspension.
CPA Manitoba CPD Compliance
CPA Manitoba is the final authority on CPA Manitoba CPD compliance. Members should treat CPA Manitoba’s CPD requirements page, CPD guide, CPD requirements policy, and reporting instructions as controlling.
Sources
Primary sources used for this page include CPA Manitoba’s CPD requirements page, CPD Requirements Guide, and CPD Requirements Policy.
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.
