Retirement - CPD


“Permanently Inactive Members” have no intention of returning full-time to the workforce and do not earn active income (less than $26,436*).  Examples of Permanently Inactive Members include:

  • Retired, no active income (less than $26,436*) and do not serve on the Board of similar governing body, or an audit, finance or similar governance committee of a public company, reporting issuer, or a large or prominent** organization and you are not providing public accounting or regulated services to the public (including tax or accounting advice); or
  • Infirm, in cases where a member is permanently withdrawn from employment and other professional activity due to long-term critical, terminal, or chronic medical conditions; or
  • Special circumstances, as approved.

Permanently Inactive Members who, in rare circumstances, return to the workforce after claiming an exemption from minimum CPD requirements for any reason must prepare, submit for approval to CPA Nova Scotia and execute in a timely manner, a plan which will develop the current competencies necessary to support the member's reintegration into the workforce.  CPA Nova Scotia must be notified within 30 days of return to the workforce.

Members can request the exemption by completing the Permanently Inactive Status Exemption.  Thereafter, the request will be submitted to the PD Committee for its consideration.

*Superintendent Standard for Bankruptcy Canada, to be adjusted annually.

**Large or Prominent Organizations include organizations with one or more of the following characteristics:

  • Greater than 20 FTE employees; or
  • Annual revenue or expenditures greater than $25 million; or
  • Investments (endowment or otherwise) greater than $50 million; or
  • Position acquired through Provincial or Federal appointments; or
  • Other characteristics as may be determined by the PD Committee