New Brunswick CPA CPD Requirements: What You Need To Know
CPA New Brunswick 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 New Brunswick measures CPD on a calendar-year basis from January 1 to December 31, and members must complete their annual CPD declaration by March 31 of the following year.
This page provides general educational information to help Canadian accounting professionals understand how CPA New Brunswick 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 New Brunswick. Individual requirements may vary based on member status and any applicable exemption.
New Brunswick 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 New Brunswick uses the calendar year for CPD reporting. Members complete CPD between January 1 and December 31 and then make their annual declaration of compliance by March 31 of the following year as part of the annual renewal cycle.
CPA New Brunswick Continuing Professional Development Requirements
CPA New Brunswick 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, and the 3-year total must include at least 4 verifiable hours in professional ethics.
In practice, CPA New Brunswick recommends that members complete 40 hours annually. That is not the formal minimum, but it makes the rolling 3-year requirement much easier to manage.
Total CPD Hours Required
CPA New Brunswick 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 New Brunswick 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 New Brunswick uses a 3-year rolling cycle. That means members need to look beyond the current year and make sure the total across the relevant three calendar years still reaches 120 hours, including 60 verifiable hours and 4 verifiable hours in professional ethics.
This is one of the biggest planning points for New Brunswick members. Meeting the annual minimum does not guarantee that the rolling 3-year requirement has been met.
Verifiable vs Unverifiable CPD
CPA New Brunswick distinguishes between verifiable and unverifiable learning activities. Verifiable CPD means the learning activity can be tangibly and objectively verified. Unverifiable CPD refers to learning activities that cannot be tangibly and objectively verified.
For CPA New Brunswick members, this matters because at least 50 percent of declared hours must be verifiable. Unverifiable learning can still count, but it cannot make up the majority of the required CPD.
What Counts as Verifiable CPD in New Brunswick
CPA New Brunswick uses a practical test for verifiable learning. The activity must involve real learning, be relevant to the member’s current or future professional situation, be measurable in time, and be supported by documentation from a third party or employer.
If the activity is relevant and measurable but lacks third-party documentation, it may still count as CPD, but usually as unverifiable CPD.
Professional Ethics Requirement
CPA New Brunswick 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 New Brunswick CPAs
CPA New Brunswick defines CPD as learning that develops and maintains professional competence so members can continue to perform their professional roles. Any learning and development that is relevant and appropriate to a member’s work, professional responsibilities, and growth as a CPA can qualify for CPD.
That means CPD is not limited to technical accounting topics. The key issue is whether the learning is relevant to the member’s professional role.
Online Learning, Webinars, and On-Demand CPD
CPA New Brunswick’s CPD guide specifically refers to online learning opportunities such as live broadcast sessions, podcasts, and webinars. That makes it clear that digital learning can fit within a compliant CPD plan, especially when the activity is relevant and supported with appropriate documentation.
For many New Brunswick CPAs, this means digital learning, webinars, and structured on-demand courses can fit naturally into a compliant CPD plan.
Reporting and Documentation
CPA New Brunswick requires every active member to retain documentation supporting verifiable learning activities for at least five years from the date of reporting. Verifiable documentation should describe the learning activity, identify the provider where applicable, connect the member to the activity, identify when the activity took place, and provide a basis for concluding that the number of reported hours is reasonable.
Acceptable documentation can include certificates of completion, transcripts, attendance records, published work, presentations, reports, and other evidence of completion.
Carryforward
CPA New Brunswick allows a maximum of 40 CPD hours to be carried over from one period to the next to cover minimum requirement hours.
Active, Inactive, and Non-Resident Members
For CPD reporting, CPA New Brunswick categorizes members as active, inactive, or non-resident. Active members with prime membership in CPA New Brunswick are required to fully comply with the CPD requirements. Non-resident members declare compliance with the CPD requirements in their prime province. Inactive members may be temporarily or fully exempt from CPD requirements, depending on their circumstances and approval status.
CPD Exemptions and Special Status
CPA New Brunswick allows exemptions for permanently or temporarily inactive members. Written applications with supporting documentation must be submitted to the Registrar for approval. Temporarily inactive members must apply annually.
Members who have been exempt from CPD requirements for more than 36 consecutive months and then return to active status must submit a CPD plan to support the transition back to active membership.
New CPA New Brunswick Members
New members joining CPA New Brunswick through a Canadian certification program or mutual recognition pathway must complete full CPD requirements in the year of admission. They may count eligible learning activities completed earlier in that same reporting year before registration as a member, including qualifying professional education and reciprocity-related learning.
Audit Practice Leaders
Members who are practitioners initially requesting or renewing a Tier 1 public practice permit must complete an annual self-assessment and declaration confirming they have undertaken sufficient relevant CPD to develop and maintain professional competence for their role.
CPA New Brunswick CPD Courses: What to Know
For New Brunswick 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 for five years from the date of reporting
- remembering that CPA New Brunswick 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 New Brunswick members, the key question is whether the activity qualifies under New Brunswick’s CPD framework and whether it can be properly supported as claimed.
Since CPA New Brunswick’s guide specifically includes podcasts, webinars, and other online learning opportunities as part of the CPD landscape, audio-based learning may fit into a New Brunswick 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 New Brunswick remains the final authority on compliance.
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Frequently Asked Questions About CPA New Brunswick CPD
How many CPD hours do CPA New Brunswick members need each year?
CPA New Brunswick requires at least 20 hours of CPD each calendar year, including at least 10 verifiable hours.
How many CPD hours do New Brunswick CPAs need over 3 years?
CPA New Brunswick 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 New Brunswick members report CPD?
Members complete CPD from January 1 to December 31 and make their annual declaration by March 31 of the following year.
What counts as verifiable CPD in New Brunswick?
Verifiable CPD includes learning activities that are relevant, measurable, and supported by documentation from a third party or employer.
Does CPA New Brunswick require ethics CPD?
Yes. CPA New Brunswick requires 4 verifiable hours in professional ethics in each rolling 3-year period.
Can webinars, podcasts, and online learning count toward CPA New Brunswick CPD?
Yes. CPA New Brunswick’s guide specifically refers to live broadcast sessions, podcasts, and webinars as part of the online learning opportunities available to members.
Do New Brunswick CPAs need to keep CPD records?
Yes. Members must retain documentation supporting verifiable learning activities for at least five years from the date of reporting.
What happens if a member does not comply with CPD requirements?
CPA New Brunswick’s policy provides for notice of non-compliance and, if the issue is not resolved within the required period, suspension.
CPA New Brunswick CPD Compliance
CPA New Brunswick is the final authority on CPA New Brunswick CPD compliance. Members should treat CPA New Brunswick’s CPD policy, CPD guide, 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.
