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Wilfrid Laurier University Lazaridis School of Business & Economics
December 10, 2016
Canadian Excellence

CPA Path for Legacy Students

(Students completing former CA Accredited Program, but not completing all Graduate Diploma Courses)

The CPA qualification process combines academic study, professional education and practical work experience.  The program enables individuals from all educational backgrounds to become Chartered Professional Accountants.


The core academic requirement consists of a university degree, which either includes, or has been augmented by an Institute-accredited program/stream, or 51 credit hours of prescribed university credit courses.  This is called the Instituted's "51 credit-hour requirement".

51 Credit-hour Requirement

The CPA program is designed to enable potential CPA students to obtain comprehensive coverage of The CPA Candidates' Competency Map.  This 51 credit-hour requirement consists of 17 three credit-hour courses approved by the Institute.  The specific areas of coverage are:

 Subject Area

Credit-hours Required 

 Financial Accounting  15 (introductory, intermediate and advanced)
 Cost and Management Accounting  6 
 Advanced Accounting Elective  3 
 Auditing  9 
 Taxation  6
 Business Information Systems  3
 Finance / Financial Management  3
 Economics  3
 Law  3

Click here for the full listing of courses.

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Click here to view the CPA pathway for new students

Click here to see full CPA path decision tree provided by CPA Ontario



The practical experience element consists of a prescribed 30-month period of training with a CPA Training Office (CATO).  Click here for more information

Staff Training Program

Within the first 12 months of practical experience, CPA students are required to complete a case-based staff-training program.  The objective is to enhance students' professional skills and assurance competencies by familiarizing them with the performance of audit and non-audit engagements, the operation of a public accounting office, and the rules and regulations, which govern the practice of public accountancy in Ontario.  Click here for more information.

 **Please Note: CPA Ontario Council has approved the following:

 That, if otherwise eligible, students who complete the legacy CA program during transition by completing a CPA-Accredited program remain eligible for dual CPA, CA designation; and

That, if otherwise eligible, students completing the legacy CA program during transition by completing a CPA-Accredited program be deemed to have met the minimum grade requirements if they achieve:

  • a minimum overall GPA of 70% (B-) in the courses that comprise the CPA-Accredited stream/program;
  • a minimum of a passing grade in each course commenced before May 1, 2014; and
  • a passing grade or a minimum of grade of 60%, whichever is higher, in each course commenced after April 30, 2014.