CPABC CPD Requirements 2026: Hours, AML Deadline and Reporting
CPABC members need 20 hours of CPD a year and 120 over a rolling three years, with 4 ethics hours, and must also complete 1.5 verifiable anti-money-laundering hours by 31 December 2026.
Members of CPABC, the regulator of chartered professional accountants in British Columbia, must complete 20 hours of CPD every year and 120 hours over a rolling three calendar years, of which half must be verifiable. Each three-year period must include four verifiable ethics hours, and current members must also complete 1.5 verifiable hours of anti-money-laundering professional development by 31 December 2026. The annual CPD report is due by 31 January for the previous year. This guide explains each piece, including the narrow basic exemption and what CPABC says about consequences. For other provinces, see our CPA Ontario CPD guide and CPA Alberta CPD guide.
At a glance
| Requirement | What the rules say |
|---|---|
| Annual hours | 20 hours a year, 10 of them verifiable |
| Three-year hours | 120 hours over a rolling three calendar years, 60 of them verifiable |
| Ethics | At least 4 verifiable ethics hours in each rolling three-year period |
| Anti-money laundering | 1.5 verifiable AML hours by 31 December 2026 for current members; the hours also count toward ethics |
| Reporting | Complete CPD by 31 December and file the annual report by 31 January for the previous year |
| Records | Keep supporting documents for at least five years after the end of the reporting period |
| Basic exemption | Gross active revenue of C$32,300 or less, no public practice, no public-company board or audit committee role, and compliance with Rule 203 |
| Consequences | Membership may be suspended or cancelled |
The hours
CPABC's requirement is 20 hours a year, at least 10 of them verifiable, and 120 hours over a rolling three calendar years, at least 60 of them verifiable. Verifiable means that you can prove you took part, for example with a certificate. The three-year total rolls forward each year, so your calendar-year 2026 report looks back to 2024 and 2025 as well.
Ethics requirement
Every three-year period must include at least four verifiable hours of professional ethics. CPABC says the learning must apply ethical principles rather than just raising awareness of rules. Choose a course that works through cases, because a rules update on its own may not qualify.
The anti-money-laundering requirement
CPABC's page says current members must complete 1.5 verifiable hours of AML professional development by 31 December 2026 unless exempt. Members admitted on or after 1 January 2024 have a deadline linked to the end of their first three-calendar-year period; the by-law regulation puts this at the end of the second calendar year after admission, which describes the same date. AML hours also count toward the four ethics hours. Because 31 December 2026 is only weeks away, this is the item to check first.
Reporting
Complete your CPD by 31 December and file your report by 31 January through CPABC's secure website. The by-law regulation also refers to a later date for completing outstanding hours, 31 March, but check the current wording with CPABC before you plan around it. You do not send certificates with the report. Keep them for at least five years after the end of the reporting period and produce them if CPABC asks.
The basic exemption
CPABC allows a basic exemption from the hours if all four conditions hold: gross active revenue for the calendar year does not exceed C$32,300 (excluding items such as employment insurance, pension, support and disability income), you do not engage in public practice at any time in the year, you do not serve on the board or an audit or finance committee of a public company or reporting issuer, and you comply with Rule 203 on professional competence. If you claim an exemption and cannot provide proof when asked, CPABC may revoke it and refer the matter to the Investigation Committee. The revenue figure comes from the web page; we could not confirm it in the by-law text.
Other relief
Non-residents who report to another recognised body can be excused, and members can ask in writing for relief in medical or extenuating circumstances. CPABC's FAQ says there is no proration for part-year work, including parental leave, and that being too busy is not a valid reason.
Audit licensees
CPABC's page says audit licensees complete an annual self-assessment against International Education Standard 8. If you hold an audit licence, read that section separately.
Consequences
CPABC says that members who do not meet the requirement may have their membership suspended or cancelled. We did not find a late fee. Our guide to CPE deficiency and late reporting explains how regulators generally treat shortfalls, and our CPE and CPD explained guide explains the CPE and CPD vocabulary.
Frequently asked questions
How many CPD hours does CPABC require?
20 a year and 120 over a rolling three calendar years, with half verifiable.
What is the AML requirement?
1.5 verifiable AML hours by 31 December 2026 for current members, which also count toward ethics.
When is the annual CPD report due?
31 January for the previous calendar year.
Who qualifies for the basic exemption?
Members with gross active revenue of C$32,300 or less, no public practice, no public-company board role and Rule 203 compliance.
How long must I keep records?
At least five years after the end of the reporting period.
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 CPABC before you report.
Source: CPABC CPD requirements, FAQs and verifiable ethics pages (bccpa.ca) and the CPABC by-law regulations, checked October 2026.
This page was last updated:
Learnsignal Education Team
Expert Tutor at Learnsignal
Qualified professional with years of experience helping students advance their professional careers.
View all posts by Learnsignal Education Team