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CPA Preparatory Courses

CPA Preparatory Courses

Everything you need to prepare for the CPA PEP

CPA Preparatory Courses

Preparatory courses allow aspiring accountants to gain some or all of the prerequisites required for admission to the CPA Professional Education Program (CPA PEP).

Delivered on a part-time basis for maximum flexibility and accessibility, the preparatory courses are offered online or in a classroom setting and are currently offered in four semesters each year. You need to complete only the courses you require.

preparatory course code Preparatory Course Code
Introductory Financial Accounting IFA Intermediate Financial Reporting 1 IF1
Introductory Management Accounting IMA Intermediate Financial Reporting 2 IF2*
Economics ECO Advanced Financial Reporting AFR*
Statistics STA Corporate Finance COF
Business Law BUL Audit and Assurance AUA*
IT ITE Taxation TAX*
Intermediate Management Accounting MMA*
Performance Management PMA*

Grade and GPA Requirements

An overall GPA of 65 per cent in the core courses is required for admission into the CPA PEP, with a minimum grade of 60 per cent in each core course and 50 per cent in non-core courses. Courses are also subject to Currency of Education — refer to the Harmonized Education Policies (HEP), Vol.1 and 3, for more information.

Schedule and Fees

Refer to the 2018 Preparatory Courses Schedule for information on enrolment deadlines, course dates and fees.


To enrol in a preparatory course you must first be registered as a student with CPA Ontario. Visit Get Started for more information, or refer to the preparatory course enrolment guide for the CPA preparatory courses.

Already a Student?

Log in to the Preparatory Course Enrolment Portal with your CPA Ontario ID and follow the instructions.

Course Material, Results and Policies

Course Material

At least one week prior to the course start date, you will receive an email from Brightspace (D2L), the online learning platform, with your login and password. All course materials will be delivered through Brightspace (D2L), where you also have access to webinars, discussion boards and other learning tools. Should you experience any difficulty with Brightspace (D2L), please contact

Examination Locations

Please refer to the table below for examination locations.

Centre Address NOVEMBER 24 
9 a.m. - 1 p.m.
(IFR1, IFR2, Assurance, Ima)

november 24
3 - 6 p.m.
(IntroFA, Stats, LAW)

november 25
9 A.M. - 1 p.m.
november 25
3 - 6 p.m.
Toronto International Centre
6900 Airport Road
Mississauga, ON  L4V 1E8
Hall 6 Hall 6 Hall 6 Hall 6

Lincoln Alexander Centre
160 King St. E.,
Hamilton, ON  L8N 1B2

London Ivey Spencer
Leadership Centre
551 Windermere Rd.
London, ON N6X 2T1
Oak Room Oak Room Elm Room Elm Room
Windsor Banwell Community Church
2400 Banwell Rd.
Windsor, ON N8P 1X9
Chapel Room Chapel Room Youth Room Youth Room
Kingston Confederation Place Hotel
237 Ontario St.
Kingston, ON K7L 2Z4
Salon B
Salon B
Salon B
Salon B
Sault Ste. Marie Delta Waterfront Hotel
208 St. Mary’s River Dr.
Sault Ste. Marie,
ON P6A 5V4
La Verendrye La Verendrye La Verendrye La Verendrye
Sudbury Hampton Inn
2280 Regent St.
Sudbury, ON P3E 0B4
Meeting Room Meeting Room Meeting Room Meeting Room
Thunder Bay Victoria Inn
555 W. Arthur St.
Thunder Bay, ON P7E 5R5
Ontario Room Ontario Room Ontario Room Ontario Room

RA Centre
2451 Riverside Dr.
Ottawa, ON K1H 7X7

Clark Hall Clark Hall Clark Hall Clark Hall

Examination Software

CPA Ontario uses Securexam, a special "lockdown" software, for examinations. Students must install, verify and update Securexam as required. Learn more.


CPA preparatory course examination results are posted on Brightspace (D2L) approximately two weeks after each exam. Students are permitted three attempts per course. Students who are unsuccessful after three attempts may complete the requirements through a post-secondary institution.

Reviews and Appeals

Students who are unsuccessful at core courses may submit a request for review of their examination results by enrolling in an appeal event through the Preparatory Course enrolment portal within three business days of the release of the final results. A fee of $100 plus HST applies for all reviews. Reviews take approximately ten business days. If the review is successful, the fee will be refunded.

Rewriting Examinations

Students who receive a final grade of 49.5 to 59.4 per cent in core courses are eligible to rewrite the examination. Eligible students will be contacted approximately one month before the examination period with details on how to enrol. The rewrite examination counts as a course attempt. Students who are unsuccessful at the rewrite examination for their second course attempt will need to retake the full course. Note: rewrite examinations are not deferrable. If a student does not attempt the rewrite examination in the semester immediately following the original attempt, they must attempt the entire course again.


Students may withdraw from a CPA preparatory course or exam by "enrolling" in a withdrawal through the Preparatory Course enrolment portal. By enrolling in a withdrawal, students accept the terms laid out in the refund policy.

Refund and Cancellation Policy

Students are subject to the refund and cancellation policy of CPA Ontario for CPA preparatory courses. Students wishing to withdraw from a preparatory course may do so on our enrolment portal. Students wishing to withdraw from a course should read the refund policy in the enrolment guide for the CPA preparatory courses. 


For a list of all fees, please refer to the Member's Handbook, Regulation 4-2.

Entry to the CPA Professional Education Program (CPA PEP)

Once you have completed the prerequisite education requirements, your file will be reviewed for eligibility to enter the CPA PEP. If you are deemed eligible to enrol in CPA PEP, you will be notified by the Transcript Assessment team with details on how to proceed.

Conditional Enrolment

If you are currently enrolled in your final CPA preparatory course you may be eligible to conditionally enrol in CPA PEP, pending your final grade. Instructions will be included in the communication from the Transcript Assessment team.

Does Your Post-Secondary Institution Offer Prerequisite Courses for the CPA PEP?

Find Out

Interested in Becoming a Licensed Public Accountant (LPA)?

CPA Ontario’s preparatory courses have not been assessed by the Public Accountants Council for the Province of Ontario (PAC) and, therefore, any individual enrolling in a CPA preparatory course is not eligible for a public accounting licence.

Learn More