Newfoundland and Labrador CPA CPD Requirements: What You Need To Know
CPA Newfoundland and Labrador 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 Newfoundland and Labrador measures CPD on a calendar-year basis from January 1 to December 31, and members must report their annual CPD by January 31 of the following year.
This page provides general educational information to help Canadian accounting professionals understand how CPA Newfoundland and Labrador 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 Newfoundland and Labrador. Individual requirements may vary based on member status and any applicable exemption.
Newfoundland and Labrador 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 Newfoundland and Labrador uses the calendar year for CPD reporting. Members complete CPD between January 1 and December 31 and then report their hours or submit a CPD plan to remedy deficiencies by January 31 of the following year.
CPA Newfoundland and Labrador Continuing Professional Development Requirements
CPA Newfoundland and Labrador 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.
Total CPD Hours Required
CPA Newfoundland and Labrador 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 Newfoundland and Labrador 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 Newfoundland and Labrador 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 Newfoundland and Labrador members. Meeting the annual minimum does not guarantee that the rolling 3-year requirement has been met.
Verifiable vs Unverifiable CPD
CPA Newfoundland and Labrador distinguishes between verifiable and unverifiable learning activities. Verifiable CPD is learning that can be objectively supported by documentation. Unverifiable CPD includes relevant learning that cannot be supported in the same way.
For CPA Newfoundland and Labrador 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 Newfoundland and Labrador
CPA Newfoundland and Labrador expects members to retain documentation supporting verifiable CPD activities claimed. 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.
That means the key issue is not just the topic. It is also whether the learning can be supported properly if the member is later asked to show evidence.
Professional Ethics Requirement
CPA Newfoundland and Labrador 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.
CPA Newfoundland and Labrador’s FAQ guidance also makes clear that ethics topics can include more than a narrow professional-conduct lecture. Relevant ethics learning can include regulatory updates, ethical decision making, independence and conflicts of interest, anti-money laundering, doing the right thing in business practice, whistleblowing, and related ethics topics when they are relevant to the member’s role.
Relevant Learning for Newfoundland and Labrador CPAs
CPA Newfoundland and Labrador 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 Newfoundland and Labrador’s guidance supports a broad view of professional development. Digital learning, webinars, and structured online courses can fit naturally into a compliant CPD plan when they are relevant and properly documented.
For many Newfoundland and Labrador CPAs, this means online learning can be a practical part of meeting both annual and rolling CPD requirements.
Reporting and Documentation
CPA Newfoundland and Labrador requires members to retain documentation supporting verifiable CPD activities for a minimum of five years. Documentation should clearly show the activity, the provider where applicable, the member’s connection to the activity, when it took place, and why the number of reported hours is reasonable.
This makes recordkeeping a key part of CPD compliance, not just an afterthought at reporting time.
CPD Exemptions and Special Status
CPA Newfoundland and Labrador allows exemptions from CPD where members do not earn income related to the provision of services that use CPA skills, knowledge, experience, or competencies and do not serve on a board or similar governing body in a way that would still rely on their CPA competencies.
That means some members may qualify as exempt from CPD requirements depending on their circumstances, but they need to assess that status carefully.
Plans to Remedy Deficiencies
CPA Newfoundland and Labrador’s reporting framework allows members to report a CPD plan to remedy deficiencies if they did not meet the annual requirements by the regular reporting deadline. If CPD or a plan to remedy is not reported by January 31, a fee applies.
This is an important practical point because it gives members a structured way to address shortfalls rather than simply ignoring them.
CPA Newfoundland and Labrador CPD Courses: What to Know
For Newfoundland and Labrador 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
- reporting CPD or a plan to remedy by January 31
Audio-Based Learning and LumiQ
LumiQ provides structured, expert-led audio learning designed to fit professional development into daily life. For CPA Newfoundland and Labrador members, the key question is whether the activity qualifies under the province’s CPD framework and whether it can be properly supported as claimed.
Because CPA Newfoundland and Labrador focuses on relevance and documentation, audio-based learning may fit into a 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 Newfoundland and Labrador remains the final authority on compliance.
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Frequently Asked Questions About CPA Newfoundland and Labrador CPD
How many CPD hours do CPA Newfoundland and Labrador members need each year?
CPA Newfoundland and Labrador requires at least 20 hours of CPD each calendar year, including at least 10 verifiable hours.
How many CPD hours do Newfoundland and Labrador CPAs need over 3 years?
CPA Newfoundland and Labrador 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 Newfoundland and Labrador members report CPD?
Members complete CPD from January 1 to December 31 and report their hours or a plan to remedy deficiencies by January 31 of the following year.
What counts as verifiable CPD in Newfoundland and Labrador?
Verifiable CPD includes learning activities that can be objectively supported by documentation showing the activity, the provider, the member’s participation, the date, and a reasonable basis for the hours claimed.
Does CPA Newfoundland and Labrador require ethics CPD?
Yes. CPA Newfoundland and Labrador requires 4 verifiable hours in professional ethics in each rolling 3-year period.
Can webinars and online learning count toward CPA Newfoundland and Labrador CPD?
Yes. Online learning can fit into a compliant CPD plan when it is relevant and properly documented.
Do Newfoundland and Labrador CPAs need to keep CPD records?
Yes. Members must retain documentation supporting verifiable CPD activities for at least five years.
What happens if CPD is not reported on time?
If CPD or a plan to remedy deficiencies is not reported by January 31, a fee applies.
CPA Newfoundland and Labrador CPD Compliance
CPA Newfoundland and Labrador is the final authority on CPA Newfoundland and Labrador CPD compliance. Members should treat CPA Newfoundland and Labrador’s CPD policy, CPD guidance, FAQs, 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.
