The mandatory CPD requirements for members of CPA Nova Scotia have been aligned with the International Federation of Accountants’ (IFAC) CPD standards.  

Continuing Professional Development requirements in CPA Nova Scotia's Bylaws   govern CPD for all members. 

Every member, unless exempted, will be required to file a compliance report, verifying that they have met the standards for CPD. The minimum amount of Continuing Professional Development that a Member must complete, unless they met exemption or reduction requirements, is as follows:

  • 20 hours each calendar year, of which 10 hours are verifiable; and
  • 120 hours in every rolling three-year calendar period, of which 60 hours are verifiable;
  • A minimum of 4 hours of verifiable CPD in professional ethics in each 3 rolling year-three calendar year to be included in verifiable hours total.  See prescribed CPD policy.

If the Member has a Public Accountants Board of Nova Scotia license to perform audit engagements, they must undertake CPD related to public accounting, and 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 prescribed CPD section in CPD Policy. 

The compliance report is due annually on March 31st and is for the activities completed in the previous calendar year.