CPA Program Prerequisites

Entry requirements to the CPA Professional Education Program (CPA PEP) include successful completion of prerequisite courses and a 120 credit hour (4 year) undergraduate degree (or equivalent) from a recognized post-secondary institution. If the degree program did not include all of the necessary prerequisite courses, applicants may complete equivalent coursework through the CPA preparatory courses, or a recognized post-secondary institution.

The prerequisite courses (specific courses will vary by educational institution) consist of:

  • Introductory Financial Accounting
  • Introductory Management Accounting
  • Economics
  • Statistics
  • Intermediate Financial Reporting 1
  • Intermediate Financial Reporting 2
  • Advanced Financial Reporting
  • Corporate Finance
  • Audit and Assurance
  • Performance Management
  • Taxation
  • Intermediate Management Accounting
  • Business Law
  • Information Technology

 

Transfer Credit Guides

In addition to the CPA preparatory courses, the prerequisite courses can also be met through approved courses at recognized post-secondary institutions in Manitoba. CPA transfer credit guides are available for the following institutions:

Both the degree and prerequisite course requirements for CPA PEP can also be met through specific online universities, such as Athabasca University.

 

Disclaimer

Transfer credits are assessed according to the requirements in place at the time the course(s) had been taken and exemption will be granted provided the course(s) meet the currency of education and grade requirements for CPA PEP.

Courses completed prior to CPA’s establishment in 2013 are assessed according to the 2013 CPA transfer credit guides or known recognized equivalencies, provided they meet the 10-year currency of education policy for core prerequisites.

Applicants are advised that if they have not met the current prerequisite requirements at the time of PEP admission, knowledge gaps may exist.  Self-study materials may be accessed upon PEP registration and it is the responsibility of the applicant to ensure they have the required knowledge to support successful completion of the PEP requirements.