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
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:
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. The three year rolling cycle is based on
the calendar year, with the first cycle beginning in 2016 and ending in 2018.
The second three year rolling cycle will begin in 2017 ending in 2019. To be
clear, the first compliance report will be due March 31, 2017 based on the CPD
activities completed in the 2016 calendar year.