{"id":17168,"date":"2026-01-23T09:28:06","date_gmt":"2026-01-23T14:28:06","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/comment-devenir-cpa\/etapes-a-suivre-et-prerequis\/prealables-universitaires-equivalences-et-exigences\/cpa-auditor-designation\/examen-de-comptabilite-publique\/"},"modified":"2026-04-27T17:11:47","modified_gmt":"2026-04-27T21:11:47","slug":"public-accountancy-examination","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/future-cpas\/comment-devenir-cpa\/etapes-a-suivre-et-prerequis\/academic-prerequisites\/cpa-auditor-designation\/public-accountancy-examination\/","title":{"rendered":"Public accountancy examination"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>In rare cases, some candidates pass the Common Final Examination (CFE), but their financial reporting competency results are not good enough for them to obtain the public accountancy permit (<strong>CPA auditor<\/strong>&nbsp;or&nbsp;<strong>CPA auditor limited to review engagements<\/strong>). These candidates are required to write an additional examination to validate their proficiency in this competency.<\/p>\n\n\n\n<p>The 4.5 hour national examination consists of 60 multiple-choice questions and a case analysis testing the required technical knowledge presented in the module.<\/p>\n\n\n\n<p>You have&nbsp;<strong>up to three attempts<\/strong>&nbsp;to pass the examination.<\/p>\n\n\n\n<p>Refer to the&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/www.cpacanada.ca\/en\/career-and-professional-development\/public-accounting-post-certification-bridging-requirements\" target=\"_blank\">examination blueprint<\/a>&nbsp;for the competency area weightings.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Eligibility<\/h2>\n\n\n\n<p>To be eligible to write the examination, you must:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>have passed<\/strong>\u00a0the CFE in the assurance role<\/li>\n\n\n\n<li><strong>have failed<\/strong>\u00a0to demonstrate depth in financial reportingPublic accountancy examination<strong>have failed<\/strong>\u00a0to demonstrate depth in financial reporting<\/li>\n<\/ul>\n\n\n\n<p>You are not required to register for the examination preparation module, but we strongly recommend that you do to maximize your chances of success.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Preparation module<\/h2>\n\n\n\n<p>The examination preparation module is available online on CPA Canada\u2019s learning management system, Brightspace (D2L). This is a self-study module without any submissions or workshops.<\/p>\n\n\n\n<p>The module covers the technical knowledge needed to obtain a public accountancy permit (CPA auditor or CPA auditor limited to review engagements) as described&nbsp;in the&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/www.cpacanada.ca\/en\/become-a-cpa\/why-become-a-cpa\/the-cpa-certification-program\/the-cpa-competency-map\" target=\"_blank\">CPA Competency Map<\/a>: assurance, taxation, financial reporting, finance as well as strategy and governance.<\/p>\n\n\n\n<p>An 8-week study schedule is suggested. The self-study activities require an average of 15 hours per week and include&nbsp;the following:<\/p>\n\n\n\n<div class=\"color-boxes-grid aligndefault\"\n>\n   <div class=\"color-boxes-grid__grid cols-2\">\n     \n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Learning eBook<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p>The Learning eBook is organized by competency area. Some of the chapters cover technical areas of the\u00a0<a href=\"https:\/\/www.cpacanada.ca\/en\/become-a-cpa\/why-become-a-cpa\/the-cpa-certification-program\/the-cpa-competency-map\" target=\"_blank\" rel=\"noopener noreferrer\">CPA Competency Map<\/a>. These chapters include questions and exercises.<\/p>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Virtual Professional Library<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p>The library provides access to the\u00a0<em>CPA Canada Handbook<\/em>\u00a0collection,\u00a0<em>Federal Income Tax Collection<\/em>\u00a0and\u00a0<em>Canadian Professional Engagement Manual<\/em>, so you may consult the assurance, taxation and financial reporting standards in effect.<\/p>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Sample cases and other documents<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p>You can use the sample cases to practise, and a Board of Examiners document will help you better prepare for the examination.<\/p>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Discussion board<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p>Use the board to talk to other candidates enrolled in the module.<\/p>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n   <\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Module and examination registration<\/h2>\n\n\n\n<p>To register for the module and\/or examination, email the following information to&nbsp;<a href=\"mailto:%E2%80%8Bexamens@cpaquebec.ca?subject=Registration%20for%20the%20public%20accountancy%20module%20and%2For%20examination\">programmenational@cpaquebec.ca<\/a>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Six-digit CPA Quebec client number<\/li>\n\n\n\n<li>First and last name<\/li>\n\n\n\n<li>Examination name: public accountancy examination<\/li>\n\n\n\n<li>Registration type: module and examination\u00a0<strong>or<\/strong>\u00a0examination only<\/li>\n<\/ul>\n\n\n\n<p>The fees are payable by credit card within five days of your registration.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Registration fees<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Module and examination<\/strong>:\u00a0$1,691.28 (including taxes)<\/li>\n\n\n\n<li><strong>Examination only<\/strong>:\u00a0$1,368.20 (including taxes)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Important dates<\/h3>\n\n\n\n<p class=\"is-style-large-intro\"><strong>Spring 2026<\/strong><sup>1<\/sup><\/p>\n\n\n\n<div class=\"color-boxes-grid aligndefault\"\n>\n   <div class=\"color-boxes-grid__grid cols-4\">\n     \n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Registration deadline<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><div class=\"row border fondblanc\">\n<div class=\"small-12 medium-12 large-12 column text-center\">May 15, 2026<\/div>\n<\/div>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Module duration<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><div class=\"row border fondblanc\">\n<div class=\"small-12 medium-12 large-12 column text-center\">May 16 to September 24, 2026<\/div>\n<\/div>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Examination1<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><div class=\"row border fondblanc\">\n<div class=\"small-12 medium-12 large-12 column text-center\">September 24, 2026<\/div>\n<\/div>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-lilac-background-color\">\n\n    <h5 class=\"color-box-item__title\">Release of results<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><div class=\"row\">\n<div class=\"small-12 medium-12 large-5 column first COM-table\">\n<div class=\"row border fondblanc leftBC rightBC\">\n<div class=\"small-12 medium-12 large-12 column text-center\">December 11, 2026<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n   <\/div>\n<\/div>\n\n\n\n<p class=\"is-style-texte-petit\"><sup>1<\/sup>\u00a0The examination will take place in Montreal (location to be determined).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cancellation and refund policy<\/h3>\n\n\n\n<p><strong>Module registration<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A full refund may be issued if access to the module on the Brightspace (D2L) platform has not been created. Once your access is created, you cannot obtain a refund.<\/li>\n\n\n\n<li>Once you begin the module, you cannot obtain a refund for the examination or the module.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A full refund will be issued for any cancellation made more than five days prior to the examination.<\/li>\n\n\n\n<li>A partial refund will be issued and a penalty will be charged for any cancellation made less than five days prior to the examination.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><div class=\"notification-message aligndefault notification-message--question notification-message--outline\"\n>\n   \n\n<p class=\"is-style-intro\">Questions?<\/p>\n\n\n\n<p>For questions about the public accountancy permit, please contact the CPA Order by email at\u00a0<a href=\"mailto:permisdecomptabilitepublique@cpaquebec.ca?subject=Public%20accountancy%20module%20and\/or%20examination\">permisdecomptabilitepublique@cpaquebec.ca<\/a>.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n\n\n","protected":false},"excerpt":{"rendered":"<p>In rare cases, some candidates pass the Common Final Examination (CFE), but their financial reporting competency results are not good&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":17059,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":"[]"},"class_list":["post-17168","page","type-page","status-publish","hentry"],"pp_statuses_selecting_workflow":false,"pp_workflow_action":"current","pp_status_selection":"publish","pp_force_visibility":null,"pp_subpost_visibility":null,"pp_inherited_force_visibility":null,"pp_inherited_subpost_visibility":null,"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-06 02:58:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"translation_priority","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/17168","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/comments?post=17168"}],"version-history":[{"count":1,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/17168\/revisions"}],"predecessor-version":[{"id":17171,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/17168\/revisions\/17171"}],"up":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/17059"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/media?parent=17168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}