Chartered Professional Accountant (CPA) Designation

Current CPA Information/Links

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Legacy Information

Above course charts do not apply to the Legacy CA, CMA, or CGA Programs. Please contact CPA Ontario for more information if you are in the legacy path or transitioning to CPA, or use the following links for information: 

CPA COVID-19 REQUIREMENTS

We understand that many post-secondary institutions are making decisions about their courses in response to the COVID-19 situation, including the option to award students a special grade (i.e. pass/fail or credit/no credit). The CPA profession has set out some guidance to support you in making these decisions with respect to the awarding of special grades for CPA approved entry pre-requisite courses and accredited courses.

The CPA profession defines a special grade as:

  • A grade that does not reflect the standardized letter or numerical measurement of achievement in a course. Examples include, but not limited to, Aegrotat, Credit/No Credit, Pass/Fail, and Satisfactory/Not Satisfactory.

The profession will accept all special grades awarded by a PSI and ensure full recognition of these courses for students during the COVID-19 disruption, and the following guidance will be applied in the transcript assessment process:

  • A special grade awarded for a non-core course will be deemed equivalent to meeting the CPA minimum grade requirement of 50%. Non-core courses include Introductory Financial Accounting, Introductory Management Accounting, Economics, Statistics, Business Law and Information Technology.
  • A special grade awarded for a core course will be deemed equivalent to meeting the CPA minimum grade requirement of 60%. Core courses are all other courses except those identified as a non-core course. If a course is not clearly included as a non-core course it defaults to a core course.
  • All courses awarded a special grade will be excluded in the calculation of the required 65% cumulative grade point average (CGPA) for entrance into our CPA Professional Education Program (PEP). CGPA is calculated by averaging all core courses.

The profession will also accept all special grades awarded by an accredited PSI for graduate-level PEP courses.

We understand these are challenging times for our post-secondary institutions, and we are committed to supporting you through this disruption to ensure students are not penalized for a situation that is beyond their control. We hope that this guidance will be helpful to you as you make decisions related to your CPA approved courses. "