CPA Québec CPD Requirements 2026: 120 Hours in Three Years

CPA Québec, the province's Ordre des comptables professionnels agréés, requires members to complete at least 120 hours of continuing education per three-year reference period, with a minimum of 25 hours each year. The current reference period runs from 1 September 2025 to 31 August 2028, and members declare their hours each year before 30 September through the Ordre's Vivo portal. Quebec counts hours differently from the other provinces: it does not use the words verifiable and non-verifiable, and the web pages and the regulations disagree on some details. This guide sets out what is consistent, flags the conflicts, and links to our guides for Ontario, British Columbia and Alberta.

At a glance

How the system works

The reference period is three years, but the 25-hour annual minimum means you cannot leave everything to the final year. Your year runs from 1 September to 31 August, so the first year of the current period ended on 31 August 2026 and its declaration was due before 30 September 2026. The second year runs to 31 August 2027. Declare through Vivo, the Ordre's professional development portal, and check your personal summary there because the pages that describe the rules do not always make clear whether a figure applies per year or per period.

The regulation and the web pages

The Regulation respecting mandatory continuing education of chartered professional accountants requires at least 120 hours of continuing education activities per three-year period and 25 hours a year, and caps self-learning at 15 hours a year. Several details appear on the Ordre's web pages but not in the regulation text that we read: the four hours of structured ethics training, the 45-hour cap on self-learning over three years, the $175 fee and the 60-hour permit-holder figure. The regulation for permit holders is a separate text and does not set a structured-hour minimum in the version we read. Where the sources differ, rely on the Ordre's current instructions in Vivo.

Ethics training

The Ordre's page says 4 of the 120 hours must be structured professional ethics training. The mandatory 3-hour course on the Code of ethics, plus a 1-hour supplementary course for members who serve third parties, also count toward those ethics hours. Complete the Code of ethics course early, because it is a stand-alone obligation.

Permit holders

Members who hold a public accounting permit have a more demanding rule on the Ordre's page: 15 hours of structured public accounting training each year and 60 over the three years, with the first four ethics hours counted toward the public accounting total. Permit holders risk suspension or revocation of the permit if they do not comply.

Declaration and fee

Members must declare their hours each year before 30 September. The Ordre's page says a $175 fee is imposed on members who miss the hours, the declaration deadline or the Code of ethics course. The regulations describe a longer process of notices of default of 30 to 60 days and a final 15 days before suspension, limitation of practice or removal from the roll, but we could not retrieve the Ordre's own page on the default process.

Exemptions and retirement

The Ordre accepts requests for exemption on grounds including illness, parental leave, family caregiving and living in a remote region, to be filed through Vivo by 31 August, for up to 12 months and renewable. Not practising is not itself a ground. Retired members are the point on which the sources conflict: one regulation exempts retired members who do not practise, while the Ordre's page describes 5 or 15 hours a year for retired members who offer services or hold a permit and sets eligibility at age 55, income under $40,000 and 10 years on the roll. Ask the Ordre before you rely on either.

Records

The Ordre's page says to keep records for 12 months after the end of the three-year reference period, so evidence for training in September 2025 should be kept until the end of August 2029. That is much shorter than the five years required in Ontario, British Columbia and Alberta, so keep your own copies for longer if you hold other licences. Our CPE tracking log template can help.

What we could not confirm

We could not retrieve the Ordre's default-process page, the entry-into-force dates in the regulation text, or the Ordre's continuing education programme document. Confirm the hours, ethics, retired-member and fee figures with the Ordre. For comparison with other regulators, see our comparison of UK and Irish accountancy body CPD and professional body CPD and CPE requirements compared.

Frequently asked questions

How many hours do CPA Québec members need?

At least 120 hours per three-year reference period, with at least 25 each year.

When is the Québec declaration due?

Each year before 30 September, through the Vivo portal.

What is the current reference period?

1 September 2025 to 31 August 2028.

Is there a fee for non-compliance?

The Ordre's page says $175, but the figure does not appear in the regulation text that we read.

How long must I keep records?

12 months after the end of the three-year reference period, according to the Ordre's page.

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 rules with the Ordre des CPA du Québec before you declare.

Source: CPA Québec mandatory continuing education requirements and hours declaration pages (cpaquebec.ca) and the Légis Québec regulations C-48.1, r. 17 and r. 18, checked October 2026.