Frequently Asked Questions (FAQ)


GENERAL


Q: What is CPD?

Continuing Professional Development (CPD) is defined as learning that develops and maintains professional competence to enable members to continue to perform their professional roles.


Q:How do I report my CPD compliance?

CPD activities are to be entered into the online tool through signing in to your member account.  Once logged in, members can access the reporting area by clicking on "My CPD".  The reporting deadline is March 31st for the previous calendar year.

Q:What activities qualify as CPD?

Any learning and development that is relevant and appropriate to a member's work and professional responsibilities and growth as a CPA will qualify for CPD.  CPD activities should develop new or existing competencies in areas that are relevant to a  member's professional responsibilities and growth.


Q:Am I required to take any mandatory courses?

The CPD program does not mandate areas of study, other than the 4 hours of business ethics in every 3- year rolling cycle (effective January 1, 2017). You should choose learning opportunities that are relevant to your professional role. Take an inventory of your skills and consider whether you allocate sufficient time to building or refreshing the various skills needed to do your job well. 

Selection of learning activities should be a thoughtful, reflective process addressing your current and future professional plans, current knowledge and skill level, and desired or needed additional competence to meet future opportunities and/or professional responsibilities.

Members with a Public Accountants Board of Nova Scotia license to perform audit engagements will be required to complete an annual self-assessment and declaration in accordance with national guidelines which have been established to address IES 8 - Professional Competence for Engagement Partners Responsible for Audits of Financial Statements. See the prescribed CPD section in the CPD policy. 

Q:Are CPD hours earned by attending CPA Nova Scotia's CPD events automatically entered in the member's record?

Yes, CPA Nova Scotia will automatically credit the hours earned by attending CPA Nova Scotia's PD events to the member's CPD record.  You must ensure that you name is checked off the attendance list on the date the PD event takes place in order to receive credit.  Please allow 7 -10 business days for courses to populate online after the date of the course.

View additional general FAQs


TECHNICAL


Q:How do I enter my hours?

CPD activities are to be entered into the online tool through signing in to your member account.  Once logged in, members can access the reporting area by clicking on "My CPD".Once on the entry screen, select "Add New CPD Activity".


Q: What are ethics hours?

Effective January 1, 2017, a minimum of 4 hours of verifiable CPD in professional ethics in each rolling 3-year cycle is required.  See the prescribed CPD section in the CPD Policy. This field should only be populated when a learning activity specific to ethics is achieved.  To see FAQ’s specifically related to Ethics click here.

Q: I received an error entering CPD details in the data entry screen?

Special characters such as an apostrophe (‘) or a dollar sign ($) cannot be used in the “Title/Description” or “Provider/Source” fields.  Please enter the text without special characters.

Q: What if I don’t meet the minimum requirements?

To ease transition for all members, any deficiencies in the 2016 year can be made up in the 2017 year (in addition to the 2017 requirements), as long as the three-year rolling cycle requirements ending In 2018 are met. 


Q: I am having technical difficulties, who do I contact?

Contact Danielle Roode, Associate Registrar at droode@cpans.ca or call (902) 425-7273 ext 231.

View additional technical FAQs


SITUATIONAL


Q: "I am a semi-retired CPA, working part-time as a controller for a start-up company. I earn about $25,000 per year. Do I need to undertake CPD?" 

Yes, you are required to undertake CPD. Even though your income may be low, or you are only working part-time, it is reasonable to believe that another party may be relying on your skills, knowledge, experience, or competencies gained through your professional training, education, development or experience as a CPA. Income level is not a good indicator of the extent of reliance on competence. As such, you should be held to the standards of competence of the profession and meet the full CPD requirements.