CPA Saskatchewan CPD Requirements 2026: Hours, Exemptions and Dates

CPA Saskatchewan requires 20 hours of CPD each calendar year and 120 hours over a rolling three-year cycle, with 10 verifiable hours a year, 60 verifiable hours over three years and 4 verifiable ethics hours, according to its CPD page and reporting guide. Members declare online during spring renewal, with a deadline of 30 April. The province also ties exemptions to income and has separate hour minimums for licensed public accountants. This guide covers each rule, with the points we could not confirm marked clearly. Compare it with our CPA Manitoba CPD guide, CPA Ontario CPD guide and CPA Alberta CPD guide, or see the CPA Canada CPD requirements by province overview.

At a glance

The hours rule

You need 20 hours in each calendar year and 120 hours in every rolling three-year cycle. At least 10 of the annual hours and 60 of the three-year hours must be verifiable. CPA Saskatchewan does not state a separate non-verifiable minimum; the other half of the hours simply do not need to be verifiable. Ethics must be structured learning from an external source, and four verifiable hours are needed in each cycle.

Declaring and the 30 April deadline

The CPD year runs to 31 December. You report your activities and make the annual CPD declaration online during spring renewal, and the deadline is 30 April. A member who has not met the hours can declare non-compliance by 30 April, and is then marked Conditional on the register. A member who misses the renewal deadline goes In Default.

Using hours from early in the next year

Hours completed between 1 January and 31 March can be applied to the prior year by emailing the monitoring team, according to the reporting guide. If you are close to the line at year end, this gives you a short window to close the gap.

What happens if you fall short

A member who fails the conditions is referred to the Registration Committee. The committee can restrict or suspend registration and can require more frequent CPD reporting, such as quarterly or monthly. Suspensions are published, and the employer may be notified (Bylaw 34.4). We could not find a late-fee amount: the reinstatement page refers to late fees previously assessed without giving a figure.

Exemptions based on income

Temporary or permanent non-practice gives a full CPD and fee exemption, and the member notes non-practising beside the designation. Income under $15,000 waives fees and CPD. Income between $15,000 and $40,000 halves the fee but full CPD is still required, and income over $40,000 gets no exemption or reduction. Exemptions last one year, are not retroactive and must be applied for by 30 April. Retirement is not a separate status, so retired members apply under non-practice, resignation or special circumstances.

After an exempt year

After one exempt year, the three-year minimum falls to 100 total hours and 50 verifiable hours, with ethics unchanged at 4 hours. After two exempt years only the annual minimums apply, and after more than two consecutive exempt years you need an approved CPD plan. Parental leave is not mentioned on the exemptions page or in the reporting guide, so ask CPA Saskatchewan if it applies to you. An older summary chart says permanent non-practice as an unpaid volunteer has no CPD exemption, which conflicts with the exemptions page, so confirm which applies.

Public accounting licence holders

Licensed members need verifiable hours over three years that relate to their type of engagement: 50 for comprehensive assurance, 25 for specified assurance and 10 for compilation, including at least 3.5 on compilation and quality-management standards. Licensed members report and allocate CPD by 1 December, and assurance licences cannot count compilation or tax CPD. A shortfall can be covered by a CPD plan approved by the Registrar or the Professional Practice Committee. The renewal page we read still showed the 2025 cycle, so check the 2026 dates.

Records and recent changes

Keep documents for verifiable CPD for at least four years. Exemption and income documents are kept for two years. We found no change to the CPD hour rules for 2025 or 2026, although CPA Canada membership becomes voluntary after 1 April 2026 and the 2026/27 fee cycle changes. Our CPE tracking log template helps with records.

Frequently asked questions

How many CPD hours does a CPA Saskatchewan member need?

20 hours a year and 120 over a rolling three-year cycle, with 10 and 60 of them verifiable.

How many ethics hours are required?

Four verifiable ethics hours in each three-year cycle, from a structured external source.

When is the CPD declaration due?

By 30 April, online during spring renewal.

Who is exempt from CPD?

Non-practising members are fully exempt, and income under $15,000 waives CPD and fees. Exemptions last one year and must be applied for by 30 April.

How long should I keep CPD documents?

At least four years for verifiable CPD.

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 late-fee amount and the 2026 licence dates with CPA Saskatchewan.

Source: CPA Saskatchewan CPD page, exemptions page and CPD reporting guide (cpask.ca), checked October 2026.