CPA Nova Scotia CPD Requirements 2026: Hours, Strikes and 31 March
CPA Nova Scotia members need 20 CPD hours a year and 120 over three years, with 10 and 60 verifiable and 4 ethics hours, reported by 31 March. Missing verifiable hours triggers warnings.
CPA Nova Scotia asks members for 20 CPD hours each calendar year, of which 10 are verifiable, and 120 hours in every rolling three-year calendar period, of which 60 are verifiable, according to its CPD reporting page. At least 4 of the verifiable hours must be professional ethics in each three-year period. Active members file their report online on or before 31 March each year. The regulator also has a published noncompliance policy that works in stages. This guide covers the rules, the consequences and the points we could not confirm, alongside our CPA New Brunswick CPD guide and CPA Manitoba CPD guide. For a national view see the CPA Canada CPD requirements by province overview.
At a glance
| Requirement | What the rules say |
|---|---|
| Annual hours | 20 hours per calendar year, of which 10 are verifiable |
| Three-year hours | 120 hours per rolling three-year period, of which 60 are verifiable |
| Ethics | At least 4 verifiable ethics hours in each rolling three-year period |
| Reporting deadline | On or before 31 March each year, filed online |
| Records | At least five years from the date of reporting |
| Verifiable shortfall | Warning letter, then 30 days to fix or face suspension, then revocation |
| Unverifiable shortfall only | Warning letter |
| Late fee | None stated in the sources we read |
The hours rule
Each calendar year you need 20 hours, and at least 10 of them must be verifiable. Across every rolling three-year calendar period you need 120 hours, with at least 60 verifiable. The remaining hours are non-verifiable and, according to the guide, are discretionary and not audited. Examples include technical reading and self-study.
Ethics
Four verifiable hours of professional ethics are required in each rolling three-year period. The general FAQ describes this as business ethics, which is a minor wording difference from the reporting page.
Reporting by 31 March
Every Active Member files the CPD report online on or before 31 March of each year for the previous calendar year. The sources we read do not state a late fee.
The noncompliance process
The noncompliance policy is built around strikes. A member who is short of the verifiable minimum receives a warning letter, then has 30 days to fix the shortfall or be suspended, and can then face revocation. A member who is short only on unverifiable hours receives a warning letter. The reporting guide adds that the Professional Development Committee may waive the requirement, set a timeline, refer the matter to the Complaints Committee or recommend suspension. The policy and the guide are not identical in wording, and they may describe different stages.
Exemptions and inactive status
The permanently inactive status has an income cap of $28,260 according to the sources we read, so check the current figure before you rely on it. A member who is temporarily inactive for more than two years needs a re-entry plan. Being unemployed is not an exemption.
Public accounting
Engagement partners need public-accounting CPD plus an annual IES 8 self-assessment and declaration. We did not find a separate hour requirement for them.
Records
The reporting page says to keep records for at least five years from the date of reporting. The October 2024 guide and the FAQ do not state a period, so five years is the safe assumption. Our CPE tracking log template gives you a layout.
How it compares with other provinces
The core numbers are close to identical across the provinces we have covered: 20 hours a year and 120 over three years, with roughly half verifiable and 4 ethics hours. The differences are in the dates and the consequences. CPA Alberta asks you to declare by 1 March, CPA Manitoba by 1 April, CPA Saskatchewan by 30 April and CPA Ontario between 1 April and 1 June, while New Brunswick and Nova Scotia use 31 March and Prince Edward Island's date is unclear. CPA Québec uses a different structure, with 120 hours over three years and at least 25 in any one year. If you hold membership in more than one province, plan around the earliest deadline and keep one record that satisfies the strictest rule. Our CPA Ontario CPD guide, CPA Alberta CPD guide and CPA Québec CPD guide set out the other regimes.
Recent changes
The reporting tool guide was updated in February 2026 but lists no rule change. We found no announced change to the CPD rules for 2025 or 2026.
Frequently asked questions
How many CPD hours does a CPA Nova Scotia member need?
20 hours a year, of which 10 are verifiable, and 120 over a rolling three-year period, of which 60 are verifiable.
When is the report due?
On or before 31 March each year.
What if I miss the verifiable minimum?
You receive a warning letter and have 30 days to fix it or be suspended, and revocation can follow.
Do unverifiable hours matter?
They count toward the totals but are discretionary and not audited. A shortfall in unverifiable hours alone brings a warning letter.
How long should I keep records?
At least five years from the date of reporting.
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 income cap and noncompliance steps with CPA Nova Scotia.
Source: CPA Nova Scotia CPD reporting page, CPD guide (October 2024) and noncompliance policy (cpans.ca), checked October 2026.
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