How to Use This CPD Compliance Gap Calculator
- Choose your regime: Canadian CPA (all provinces follow the same federal standard) or ICAEW (England & Wales).
- Canadian CPA — enter your three-year window: Year 1 is typically the current year minus 2. Enter total hours, verifiable hours, and verifiable ethics hours for each of the three years. If a year is complete, enter the full confirmed total; if it's the current year, enter what you've logged so far.
- ICAEW — select your category and enter hours: Choose the CPD category that matches your role (see table below), then enter total and verifiable hours logged in the current CPD year (1 Nov–31 Oct).
- Read your gap: The results panel shows exactly how many more total hours, verifiable hours, and ethics hours you need—broken out by annual obligation and (for CPA) triennial obligation.
- Print or export: Generate a clean PDF summary or CSV file for your records or an audit response.
Canadian CPA CPD Requirements (All Provinces)
The CPD standard is harmonised nationally. Every CPA member must meet both an annual floor and a rolling triennial total.
| Requirement | Total Hours | Verifiable Hours | Ethics (verifiable) |
|---|
| Annual minimum | 20 hrs | 10 hrs | No specific annual minimum |
| Rolling triennial | 120 hrs | 60 hrs (≥50%) | 4 hrs (within the 60) |
The rolling triennial means every December 31 you should check your last three calendar years sum to 120 hours with 60 verifiable. Missing the annual 20-hour floor still triggers a compliance issue even if your triennial total is fine.
ICAEW CPD Requirements by Category (from 1 November 2023)
ICAEW CPD is annual (1 November – 31 October). The category you fall into determines your minimum hours.
| Category | Who it covers | Total hrs/yr | Verifiable hrs/yr | Ethics hrs/yr |
|---|
| Practice Cat 1 | Leading external audits of PIEs; large-co/listed tax; senior insolvency of PIEs | 40 | 30 | 1 (verifiable) |
| Practice Cat 2 | Non-PIE audit; mid-complexity tax; other insolvency | 30 | 20 | 1 (verifiable) |
| Practice Cat 3 | Default in-practice (most small-firm members) | 20 | 10 | 1 (verifiable) |
| Not-in-Practice Cat 2 | Senior finance roles with significant external reporting | 30 | 10 | 1 (verifiable) |
| Not-in-Practice Cat 3 | Default not-in-practice (industry/commerce) | 20 | 5 | 1 (verifiable) |
Source: ICAEW CPD categories (effective 1 Nov 2023). Records must be kept for at least 3 years after each CPD year ends.
What Counts as Verifiable CPD?
For Canadian CPA, verifiable activities require external, documented proof: course or webinar certificates, conference attendance records, and employer-signed on-the-job training logs. Self-study reading, informal mentoring, and industry publication reading are typically non-verifiable.
For ICAEW, evidence must be objective (fact-based, not personal opinion), corroborated (confirmed by an independent source), and retained in a recordable format. Qualifying evidence includes completion certificates, attendance confirmation emails, employer training records, and peer discussion group sign-off sheets.
Rolling vs. Fixed Triennial — What Changes Each Year?
Under the rolling model, every year a new window opens. In 2026 the window is 2024–2026; in 2027 it shifts to 2025–2027. Year 2024's hours drop out of your triennial total the moment you enter 2027. This is why front-loading hours is risk-free within the window but doesn't help once the window rolls.
Estimates for guidance only — not professional advice. CPD requirements are set by your specific professional body and may change. Always verify current obligations directly with CPA Canada / your provincial body or ICAEW before submitting declarations. This tool uses requirements verified as of 2025/2026.
Frequently Asked Questions
How many CPD hours does a Canadian CPA need per year?
At least 20 CPD hours per calendar year, with at least 10 of those being verifiable. Additionally, over each rolling three-year (triennial) period you must accumulate 120 total hours including 60 verifiable and 4 verifiable ethics hours. The annual 20-hour minimum applies every year regardless of whether your triennial total already exceeds 120 hours — you cannot skip a year and catch up later.
What are the ICAEW CPD hour requirements by category?
ICAEW divides members into six categories based on the type and complexity of work. Category 1 (practice, PIE audit/large-co tax) requires 40 hrs/yr with 30 verifiable. Category 2 (practice, non-PIE audit/mid-complexity tax) requires 30 hrs/yr with 20 verifiable. The default Category 3 (in-practice) requires 20 hrs/yr with 10 verifiable. Not-in-practice defaults to 20 hrs/yr with 5 verifiable (Category 3) or 30 hrs/yr with 10 verifiable for senior roles (Category 2). All categories require at least 1 verifiable ethics hour per CPD year.
What is a rolling triennial CPD period?
A rolling triennial is a three-calendar-year window that advances each year. For example, checking compliance at end of 2026, the window is 2024+2025+2026. At end of 2027, the window shifts to 2025+2026+2027—meaning 2024 hours drop out. You must always ensure the most recent three-year total meets 120 hrs (60 verifiable, 4 ethics) while also hitting the 20 hr annual minimum each year. This prevents banking excess hours in early years and slacking in later ones.
Can I carry forward excess CPD hours to the next period?
No — for both Canadian CPA and ICAEW, hours cannot be carried forward to the next compliance period. For Canadian CPA, the rolling window simply drops the oldest year so excess hours in that year are lost. For ICAEW, CPD is measured per annual CPD year (1 Nov–31 Oct) with no carryforward. Complete as much as you wish within a period, but plan ahead as those extra hours won't reduce future obligations.
What happens if I don't meet my CPD requirements?
For Canadian CPA, non-compliance triggers a Plan of Action requirement; members get 120 days to remedy shortfalls, but repeated failures can result in membership suspension. For ICAEW, the Quality Assurance Department conducts monitoring visits; firms must demonstrate their members have met minimum hours including verifiable and ethics. Records must be kept at least 3 years after each CPD year ends. Failure to comply can result in regulatory action including suspension.
Does peer consultation count toward Canadian CPA CPD?
Yes, for Canadian CPAs, peer consultation (case consultation, reading groups, research groups) counts as CPD but must be conducted live in real time — in person or via secure virtual meeting. Email exchanges and social-media group posts do not qualify. A log including dates, activity type, and total hours should be kept in case of audit. It falls under non-verifiable CPD unless you can obtain independent corroboration of the session.