Continuing Professional Development
Canada’s CGA associations promote CPD and maintain standards for professional development for several reasons:
- To promote the continuous improvement of competence and a commitment to lifelong learning
- To maintain public trust
- To enhance the credibility of the professional designation, both nationally and internationally
- To fulfill the Association’s obligations as a member body of the International Federation of Accountants (IFAC)
- To facilitate the regional mobility of members.
CPD activities are expected to develop the professional knowledge, skills and values of a Certified General Accountant.
Your responsibility is to maintain the standards and technical competence of the accounting profession. When evaluating your CPD activities for inclusion they must be on a subject that increases the general skills or expertise of a professional accountant and is relevant to your current or future employment. Certain activities may benefit your employer, clients, or staff but would not be appropriate in this context. It is important to differentiate between job activities and professional development activities.
CPD Reporting Requirement
Members are required to report annually regardless of whether or not they have completed CPD hours. Members who have not completed any CPD hours in a given year must file a NIL report. Members can report their activities on an ongoing basis throughout the year using the online CPD reporting system. The CPD reporting deadline for each reporting year is January 31 of the following year.
Members need to accumulate 120 hours of CPD activities on a three-year rolling total basis. Of the 120 hours, a minimum of 60 hours must be verifiable. We refer to this as the 120/60 requirement. We recommend that members complete 20 verifiable and 20 non-verifiable hours per year. See comparative examples of compliant and non-compliant CPD totals.
Please see Discipline Guidelines for Non-Compliance with CPD requirements.
See complete details on CPD and online reporting.
Mandatory Ethics Requirement
New Members Who Completed the CGA Program of Professional Studies
All new members begin reporting their CPD activities in their first full year of membership. Activities undertaken since your acceptance date can be included in that first report. For example: a member with an acceptance date of February 28, 2011 will have 2012 as their first CPD reporting year. They will be able to include any activities completed between February 28, 2011 and December 31, 2012 on their first report. This CPD report must be filed before the January 31, 2013 reporting deadline. After this deadline, members will be able to submit CPD activities for a brief period by paying the $150 (plus HST) late filing fee.
New CGA-BC members who completed the CGA Program of Professional Studies are required to take a one-day rules and standards workshop as a requirement of certification by either attending the CGA-BC full-day in-person workshop, “The Essence of Professionalism: Ethics, Rules and Standards for New CGAs”; or the CGA-Canada, PDNet online course for 7 CPD hours, “Professionalism: Ethics, Rules and Standards for New CGAs.” There are no exemptions available from this requirement of membership. If you have any questions regarding the seven-hour ethics requirement contact, [itomyn#cga-bc,org]Irene Tomyn.
Members Admitted Through Mutual Agreements
New members who earned their CGA designation through Mutual Recognition Agreements are grandfathered into the ethics requirement. CGA-BC members must take a minimum four-hour verifiable course on ethics in each rolling three-year CPD cycle; but you are not required to take the one-day rules and standards workshop for new graduates.
All Members—Including Members Who Transferred To B.C.
CGA-BC members are required to take a minimum four-hour verifiable course on applied ethics in each rolling three-year CPD cycle. If you have any questions regarding the four-hour ethics requirement contact, [jmartin#cga-bc,org]Jacqueline Martin.
If you have any questions regarding registering for a CGA-BC ethics seminar contact, [ahayward#cga-bc,org]Allyson Hayward.