CPA New Brunswick CPD Requirements 2026: Hours and 31 March Deadline
CPA New Brunswick members need 120 CPD hours over three years, at least 20 a year, with 4 ethics hours, reported by 31 March. Up to 40 surplus hours can carry over.
CPA New Brunswick requires 120 hours of CPD in every rolling three-year period, with at least 20 hours each year, according to its CPD policy. At least 60 of the 120 hours must be verifiable, the annual 20 hours split into 10 verifiable and 10 non-verifiable, and 4 hours must be professional ethics. Active members complete their reporting on or before 31 March every year. Up to 40 surplus hours can be carried over from one period to the next. This guide sets out the rule, the consequences of missing it and the exemption options, and compares them with our CPA Manitoba CPD guide, CPA Nova Scotia CPD guide and CPA Prince Edward Island CPD guide. For other provinces see the CPA Canada CPD requirements by province overview.
At a glance
| Requirement | What the rules say |
|---|---|
| Three-year hours | At least 120 hours per rolling three-year period |
| Annual hours | At least 20 hours each year: 10 verifiable and 10 non-verifiable |
| Verifiable | At least 60 hours over the three-year period must be verifiable |
| Ethics | 4 hours of verifiable learning in professional ethics |
| Reporting deadline | On or before 31 March every year for every Active Member |
| Carryover | A maximum of 40 hours may carry over from one period to the next |
| Non-compliance | Notice, then suspension letter if no documents within 30 days, then revocation if not fixed within 60 days of the suspension letter |
| Records | At least five years from the reporting date |
| Late fee | None stated in the sources we read |
The hours rule
The policy asks for 120 hours in each rolling three-year period, including a minimum of 20 hours every year. The annual 20 hours include 10 verifiable and 10 non-verifiable hours, and across the three years at least 60 hours must be verifiable. Verifiable means there is documentary proof that someone other than you can check. The non-verifiable hours are things like reading and informal learning.
Carryover
CPA New Brunswick lets members carry over a maximum of 40 hours from one period to the next to cover the minimum requirement. That is a useful cushion: a heavy year can reduce the load in the next period. It sits alongside other provinces with their own carryover rules, and it is more generous than many US states, which our CPE carryover rules by state guide compares.
Ethics
Every three-year period must include 4 hours of verifiable learning in professional ethics. Plan the ethics course early in the cycle so that the requirement does not wait until the last reporting date.
The 31 March deadline
Every Active Member must complete their CPD reporting on or before 31 March every year. The sources we read do not state a late fee.
If you do not comply
The policy sets out a staged process. A member who is non-compliant receives a notice that they will be suspended if they remain non-compliant. If the member does not provide documentation within thirty days after the date of notice, a suspension letter is sent. If the member does not comply within 60 days of the suspension letter, the membership is revoked. By-law 22 provides for suspension for a missed report, and the policies hold the dates and periods.
Exemptions and inactive status
Temporary inactive status can run for up to five years, renewed annually, and permanent inactive status is also available. A CPD plan is required after more than 36 months of exemption. Check with CPA New Brunswick for the eligibility conditions.
Public accounting
A Tier 1 (audit) permit holder completes an annual IES 8 self-assessment and declaration. We found no extra CPD hours specific to permit holders.
Records and recent changes
Keep records for at least five years from the reporting date. We found no announced change to the CPD rules for 2025 or 2026, but the guide we read is dated June 2024, so check the policy page before you report. Our CPE tracking log template can help you keep a consistent record.
Frequently asked questions
How many CPD hours does a CPA New Brunswick member need?
120 hours in each rolling three-year period, with at least 20 each year and at least 60 verifiable.
When is the CPD report due?
On or before 31 March every year.
Can I carry hours over?
Yes, a maximum of 40 hours can be carried over from one period to the next.
What happens if I do not report?
A notice is followed by a suspension letter if no documents arrive within 30 days, and membership is revoked if the member does not comply within 60 days of the suspension letter.
How long should I keep records?
At least five years from the reporting date.
Finding courses that count
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. Confirm the current policy with CPA New Brunswick before you report.
Source: CPA New Brunswick CPD policy page, CPD guide (June 2024) and by-laws (cpanewbrunswick.ca), checked October 2026.
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