Maternity-Paternal Leave Exemption

If you have taken a maternity/paternity leave from your employment, you may be entitled to an exemption from completing CPD.

Please note that to be eligible for this exemption you must not be working or volunteering where there is reliance on your CPA designation in any capacity during your leave.

When calculating your three-year rolling requirement with a maternity/paternity leave you will exclude the year of your exemption(s).

For example:

Maternity/paternity leave exemption for 2020

  • When calculating your three-year rolling requirement for 2021 you will use CPD learning from 2018, 2019, and 2021 to determine if you meet the 120 hours (60 verifiable) of learning.
  • The three-year rolling requirement includes the four (4) hours of verifiable ethics. As the Ethics Requirement was effective January 1, 2019, you will have until December 31, 2022 to meet the four (4) hours of verifiable ethics if you claimed an exemption for the 2020 calendar year. When making a CPD declaration for the calendar year 2022, the years included will be 2019, 2021, 2022.

Any CPD learning activities you may have participated in during the exempt year, may be included towards meeting the three-year rolling requirement. If you took courses while on maternity/paternal leave, those courses may count towards your three-year rolling total, however you cannot use them as part of your annual total the following year.

A member who has declared exempt for more than thirty-six (36) consecutive months must, upon transition to full CPD status, submit a CPD plan that will develop the current competencies necessary to support their transition to full CPD status.

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