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Continuing Professional Development (CPD)

Three Year Cycle Requirements
New CPD Entry Process – Effective 2014 Reporting Year
Simplified Non-Verifiable CPD Reporting 

Three Year Cycle Requirements


[CPD Category Table]

Member Requirements for Each Three-Year Rolling Cycle
For each three-year cycle, members must complete:

  • 120 hours of CPD, of which 60 hours must be verifiable,
  • a minimum of 20 CPD hours per year, at least 10 of which must be verifiable (effective for the 2014 reporting year), and
  • the four-hour business Ethics course requirement.
  • Member Requirement 

  1. In the first three-year cycle the member completed 40 hours of CPD each year.
  2. In the third year of the second cycle the member completed 50 hours of CPD, for a total of 130 CPD hours.
  3. To reach the requisite 120 hours for the third cycle, the member need only earn 30 CPD hours in 2016.
  4. For the fourth cycle, the member would need at least 40 hours in 2017.
  5. A member who met the Ethics course requirement in 2012 would need to meet the requirement again in 2015 and next in 2018, and so on.


Acceptable 2012 2013 2014 Total 
Verifiable 30 21 10 61     
Non-verifiable 10 40 24 74     
  40 61 34 135 hours

Not in Compliance 2012 2013 2014 Total
Verifiable 20 31 72  58 1 
Non-verifiable 14 40 62  60   
  34 71 132  118 hours 3 


1Verifiable hours are less than the required 60 verifiable hours in a three-year moving total. (Non-compliant)
2Hours are less than the required 20 hours per year. Also, of the 20 required hours, the 10 verifiable hour minimum has not been reported. (Non-compliant)
 Hours are less than the required 120 hours in a three-year moving total. (Non-compliant)  

Q: How does the three-year rolling cycle roll over into the next cycle?

A: Once the current 2011 - 2013 cycle is complete in January 2014, the 2011 year will drop off and 2014 will be added on to make the 2012 - 2014 cycle.
Members are also required to complete a minimum four-hour verifiable course on applied business ethics in each three-year CPD cycle.

Failure to comply with the CPD requirements may be a violation of Rule R302 of the Code of Ethical Principles and Rules of Conduct. 

If you still need assistance, e-mail [cpd#cga-bc,org]CPD.

New CPD Entry Process –
Effective 2014 Reporting Year

As part of IFAC guidelines, for the 2014 reporting year you will enter the actual CPD hours to two decimal places when reporting your CPD activities – you will no longer round your CPD activity hours to the nearest whole number.

For example, previously if you attended a 3.5 hour seminar, you would round the hours up to 4 hours. Now you will enter 3.5 hours into the hour entry area. Similarly, if you attend a 3.25 hour seminar, instead of rounding down to 3 hours, you will claim the full 3.25 hours.



Simplified Non-Verifiable CPD Reporting 

We have moved to simplified non-verifiable CPD reporting in order to streamline both the CPD reporting and auditing process.

How CPD Reporting is Affected 

Only the non-verifiable hour amount needs to be submitted.  You are no longer required to submit your non-verifiable activities in detail. Instead, when submitting your non-verifiable hours, you simply submit the hour amount —you no longer need to fill out the description field for your non-verifiable activities. Please note, however, that you must still keep a brief listing of the hours spent doing technical reading, or any major change in job responsibilities or new responsibilities in a volunteer capacity. This information might be requested if you are selected for CPD audit.

Non-verifiable hours must still be entered by the usual January 31 deadline for each reporting year. Hours can still be reported throughout the year up to the January 31 deadline. You will report the cumulative number of non-verifiable hours earned.

The 120/60 requirement is still in effect. You must still report 120 hours over each three-year rolling cycle, of which 60 hours must be verifiable. The other 60 hours can be completed as verifiable or non-verifiable hours. Full details are required for all verifiable hours claimed.

More information on simplified non-verifiable CPD reporting is available on our FAQ page. For further clarification, please view this brief CPD Video.

Click to view video.


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