Saskatchewan CPA CPD Requirements: What You Need To Know
CPA Saskatchewan 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 Saskatchewan measures CPD on a calendar-year basis from January 1 to December 31, and members complete their annual CPD declaration during Spring Renewal, with the deadline set at April 30.
This page provides general educational information to help Canadian accounting professionals understand how CPA Saskatchewan CPD requirements work, including annual minimums, rolling 3-year requirements, verifiable-hour minimums, ethics requirements, documentation expectations, exemption rules, and additional public practice requirements.
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 Saskatchewan. Individual requirements may vary based on member status, licensure status, and any applicable exemption.
Saskatchewan 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 Saskatchewan uses the calendar year for CPD reporting. Members complete CPD between January 1 and December 31 and then make their annual CPD declaration during Spring Renewal. The deadline for making the CPD declaration is April 30.
CPA Saskatchewan Continuing Professional Development Requirements
CPA Saskatchewan 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, many CPAs find it easier to plan closer to 40 hours each year so the rolling 3-year requirement does not turn into a catch-up problem later.
Total CPD Hours Required
CPA Saskatchewan 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 Saskatchewan 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 Saskatchewan uses a rolling 3-year 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 Saskatchewan members. Meeting the annual minimum does not guarantee that the rolling 3-year requirement has been met.
Verifiable vs Unverifiable CPD
CPA Saskatchewan distinguishes between verifiable and unverifiable learning activities. Verifiable CPD means that the learning activities can be verified objectively by documentation. Unverifiable CPD refers to independent and informal learning activities that cannot be verified objectively.
For CPA Saskatchewan 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 Saskatchewan
CPA Saskatchewan 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 an objective third party or employer.
If the activity is relevant and measurable but lacks objective documentation, it may still count as CPD, but usually as unverifiable CPD.
Professional Ethics Requirement
CPA Saskatchewan 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.
The ethics requirement can be fulfilled through CPA Saskatchewan or other providers. Ethics learning can build across separate activities over the 3-year period, as long as the content addresses the application of ethical principles relevant to the CPA’s professional situation.
Relevant Learning for Saskatchewan CPAs
CPA Saskatchewan treats CPD as learning that helps a member acquire new knowledge, maintain the relevance of existing competencies, or enhance professional capabilities. Any learning that is relevant and appropriate to the member’s current or future professional role can qualify.
That means CPD is not limited to technical accounting topics. The key issue is whether the learning is relevant to the member’s practice of the profession.
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Online Learning, Webinars, and On-Demand CPD
CPA Saskatchewan’s CPD framework supports modern learning formats. Online courses, webinars, and other structured digital learning can count when they are relevant and properly documented. The same basic test still applies: the learning must be real, relevant, measurable, and, for verifiable hours, objectively supported.
Reporting and Documentation
CPA Saskatchewan expects members to retain documentation supporting verifiable CPD for at least four years. Documentation should be kept in an easily accessible location in case the member is selected for CPD verification.
Acceptable documentation can include certificates of completion, attendance records, transcripts, agendas, meeting materials, publications, and other records that support the learning activity and the number of hours claimed.
CPD Exemptions and Special Status
CPA Saskatchewan allows CPD exemptions in qualifying circumstances. A member may request an exemption if they are retired, on leave, out of country and reporting to an equivalent body, or otherwise meet the exemption criteria under the bylaws and registration guidance.
A CPA returning to practice after an annual exemption has a reduced 3-year requirement of 100 total hours and 50 verifiable hours, but there is no change to the requirement to obtain 4 verifiable ethics hours every 3 years.
New CPA Saskatchewan Members
A CPA who obtained their professional designation in the current year is required to meet the annual requirements and plan to meet the 3-year cycle requirements by the end of the calendar year of their third year of membership. The first year’s CPD requirements are not prorated, and a new CPA may use learning activities obtained from January 1 of the year they came to membership.
Licensing Requirements for Public Practice
CPA Saskatchewan adds further CPD requirements for members who hold certain licences. Compilation licence holders need 10 hours of verifiable CPD relevant to compilation engagement services every 3 years. Specified assurance licence holders need 25 hours of verifiable CPD specific to relevant assurance services every 3 years. Comprehensive assurance licence holders need 50 hours of verifiable CPD specific to relevant assurance services every 3 years.
CPA Saskatchewan CPD Courses: What to Know
For Saskatchewan 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 at least four years
- remembering that Spring Renewal and CPD declaration deadlines are tied to April 30
Audio-Based Learning and LumiQ
LumiQ provides structured, expert-led audio learning designed to fit professional development into daily life. For CPA Saskatchewan members, the key question is whether the activity qualifies under Saskatchewan’s CPD framework and whether it can be properly supported as claimed.
Because CPA Saskatchewan focuses on whether learning is real, relevant, measurable, and documented, audio-based learning may fit into a Saskatchewan 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, ethics requirement, and any licensing requirement where applicable. CPA Saskatchewan remains the final authority on compliance.
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Frequently Asked Questions About CPA Saskatchewan CPD
How many CPD hours do CPA Saskatchewan members need each year?
CPA Saskatchewan requires at least 20 hours of CPD each calendar year, including at least 10 verifiable hours.
How many CPD hours do Saskatchewan CPAs need over 3 years?
CPA Saskatchewan 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 Saskatchewan members report CPD?
Members complete CPD from January 1 to December 31 and make their annual CPD declaration during Spring Renewal by April 30.
What counts as verifiable CPD in Saskatchewan?
Verifiable CPD includes learning activities that are relevant, measurable, and supported by objective documentation from a third party or employer.
Does CPA Saskatchewan require ethics CPD?
Yes. CPA Saskatchewan requires 4 verifiable hours in professional ethics in each rolling 3-year period.
Can webinars and online learning count toward CPA Saskatchewan CPD?
Yes. Online learning can count when it is relevant, measurable, and documented appropriately.
Do Saskatchewan CPAs need to keep CPD records?
Yes. Members should retain documentation supporting verifiable CPD for at least four years.
CPA Saskatchewan CPD Compliance
CPA Saskatchewan is the final authority on CPA Saskatchewan CPD compliance. Members should treat CPA Saskatchewan’s CPD guide, Spring Renewal instructions, verification guidance, and bylaws 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.
