Ethics Requirement

CPD Ethics Requirement:

In keeping with the effort to harmonize Continuing Professional Development (CPD) requirements across Canada, CPA Alberta approved the implementation of a professional ethics requirement began January 1, 2019. This requirement is for members who must complete CPD. If you are eligible to declare an Exemption you are not required to meet this requirement. 

Throughout each Alberta CPA’s three-year CPD rolling cycle, each member is required to participate in a minimum of 120 hours of CPD learning including four (4) hours of verifiable learning activities in the area of professional ethics. The four hours do not have to be obtained in one single program, but can be accumulated through ethics components in any number of seminars, courses, or learning activities during the three-year period. For example, if professional ethics was covered for one hour of a seven hour course, you may claim one (1) hour of ethics towards your four (4) hour requirement.

Examples of professional ethics topics may include but are not limited to:
  • CPA Alberta regulatory updates covering the Act, Bylaws, Regulations and Code of Professional Conduct;
  • Corporate codes of conduct;
  • Regulatory updates that are relevant to your role;
  • Integrity and Ethical decision making;
  • Independence/conflict of interest;
  • Ethics and the culture/environment of an organization;
  • Ethical dilemmas;
  • Fraud prevention;
  • Ethics in technology. 

CPA Alberta is unable to pre-determine what qualifies as CPD for each individual CPA, nor is the organization able to pre-determine how much CPD is gained at an activity. As every position has different requirements, each member must determine whether the professional ethics component provides new learning that develops and maintains professional competence to enable them to continue to perform their professional roles. 

It is important to note that although implementation of the professional ethics requirement began in January 2019, you will have until December 31, 2021 to complete the four-hour requirement and declare your compliance. The first Ethics declaration will be in the 2021 reporting year.

Should you have any questions, please contact

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