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CPA continuing education in Ontario means 120 hours of professional development in every rolling three year period, with at least 20 hours each year. Other provinces set their own rules, and the wording can change. So check your own CPA body before you plan a year of courses, and keep the paperwork for every hour you claim.
How many CPD hours does a CPA need in Ontario?
Here’s what CPA Ontario’s published requirements say, as summarized in what we found. We couldn’t open the regulator’s own page directly, so confirm the details there.
| Requirement | Hours |
|---|---|
| Total in a rolling three year period | 120 |
| Verifiable part of the 120 | 60 (at least half) |
| Professional ethics, verifiable | 4 |
| Minimum every year | 20 |
| Verifiable part of each year’s 20 | 10 |
| How long to keep supporting records | At least five years |
Verifiable means you can back the hours up with documents, such as a certificate, an invoice or an attendance record. Reading an article on your own counts as non verifiable, which is allowed only up to the other half.
Can you spread the hours unevenly?
Yes, within the floor. You can do 40 hours a year, or fewer in one year and more in another, as long as you reach 120 over three years. Suppose you log 20, 30 and 70. That’s 120, and each year clears the 20 hour minimum. Suppose you log 0, 50 and 70. That’s also 120, but the first year fails the yearly minimum.
That second pattern is the trap, because a zero year can’t be rescued by a huge year afterwards, however many hours you pile in later. People read 120 and forget 20.
What counts as a good course?
Anything that keeps your work current can count, from courses and conferences to structured learning at work. We’d pick topics tied to the work you really do. A CPA who prepares returns should spend hours on tax changes, and one who audits should spend them on standards. The regulator decides what’s acceptable, so check the rules before paying for a course. A free webinar can count if you can document it, and an expensive conference can fail if you can’t. Keep the receipt and the certificate together, in one folder, the day you finish.
Tax work moves fast. The federal and Ontario brackets, CPP and EI rates and the registered plan limits all change each year, and a preparer who skips learning will show it. Our income tax calculator uses 2026 figures, and the self-employed tax calculator is a fair test of whether an accountant’s estimate is close.
Why should a client care about CPA education?
Because it’s one of the few things you can ask about. Ask your accountant how they keep current on tax law and whether they’re in good standing with their provincial body. You’re not checking their hours, since that would be awkward. You’re finding out whether they treat learning as part of the job.
If you run a company, the same habit matters for your corporate tax planning, and for questions about dividends you can test with the dividend tax calculator.
Mistakes and limits
Leaving the hours to the last month is the usual one. Keeping no paperwork is the expensive one, because unsupported hours don’t count as verifiable. Another is assuming the Ontario rule applies everywhere. We found the Ontario numbers; we didn’t confirm the rules for other provinces or for retired and new members, where Ontario has special provisions we didn’t review.
Also check what happens if you fall short. We couldn’t confirm the penalties, so we don’t state any. Read the regulator’s page.
Where the numbers come from
The hour requirements come from CPA Ontario’s continuing professional development pages, as shown in search results in 2026. The regulator’s page itself wouldn’t load for us, so treat the figures as unconfirmed until you’ve read it. Tax figures in our calculators use 2026 rates.
Frequently asked questions
How many CPD hours does a CPA need in Ontario?
120 hours in every rolling three year period, with at least 20 each year and at least half of the 120 verifiable.
What are verifiable hours?
Hours you can support with documents such as a certificate or attendance record.
Are the rules the same in every province?
No. Each provincial CPA body sets its own rules. We only confirmed the Ontario figures.
How long do I keep CPD records?
CPA Ontario material we found says at least five years. Check the regulator's page for the current rule.
What happens if a CPA misses the hours?
We couldn't confirm the consequences, so check the regulator's page.
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Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.