{"id":947,"date":"2025-07-22T14:33:35","date_gmt":"2025-07-22T18:33:35","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/?page_id=947"},"modified":"2025-12-15T15:42:52","modified_gmt":"2025-12-15T20:42:52","slug":"exigences-specifiques-aux-membres-a-la-retraite","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/formation-continue\/formation-continue-obligatoire\/exigences-a-satisfaire\/exigences-specifiques-aux-membres-a-la-retraite\/","title":{"rendered":"Exigences sp\u00e9cifiques aux membres \u00e0 la retraite"},"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>Vous avez le statut de membre retrait\u00e9? Assurez-vous de satisfaire aux exigences en mati\u00e8re de formation continue obligatoire correspondant \u00e0 votre situation par&nbsp;<strong>ann\u00e9e de r\u00e9f\u00e9rence&nbsp;<\/strong>et par&nbsp;<strong>p\u00e9riode de r\u00e9f\u00e9rence de trois ans mobile<\/strong>.<\/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\"><div class=\"notification-message aligndefault notification-message--warning notification-message--outline\"\n>\n   \n\n<p class=\"is-style-large-intro\">Formations obligatoires sur le nouveau code de d\u00e9ontologie des CPA<\/p>\n\n\n\n<p>Suite \u00e0 l&rsquo;<a href=\"https:\/\/cpaquebec.ca\/fr\/membres-cpa\/deontologie\/\" target=\"_blank\" rel=\"noopener\">entr\u00e9e en vigueur du nouveau code&nbsp;<\/a>le 9 mai 2024, les membres doivent&nbsp;suivre&nbsp;la&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/vivo.cpaquebec.ca\/Web\/MyCatalog\/ViewP?pid=a3HXxMXKppHRgbj6woAkVQ%3d%3d&amp;id=xkhX5QPNorhWxLF8PZYRzg%3d%3d\" target=\"_blank\">Formation obligatoire sur le&nbsp;<em>Code de d\u00e9ontologie des CPA<\/em>&nbsp;(3 h)<\/a>&nbsp;accessible sur le portail Vivo.<\/p>\n\n\n\n<p>Les CPA qui rendent des&nbsp;<a href=\"https:\/\/cpaquebec.ca\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/\" target=\"_blank\" rel=\"noopener\">services \u00e0 des tiers<\/a>&nbsp;(incluant famille et amis, contre r\u00e9mun\u00e9ration ou non) doivent en plus suivre&nbsp;<strong><\/strong>la&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/vivo.cpaquebec.ca\/Web\/MyCatalog\/ViewP?pid=a3HXxMXKppHRgbj6woAkVQ%3d%3d&amp;id=MVKv6UuhLx08JgMuH%2bVIgw%3d%3d\" target=\"_blank\">Formation compl\u00e9mentaire et&nbsp;obligatoire&nbsp;sur le code de d\u00e9ontologie pour les CPA offrant des services \u00e0 des tiers&nbsp;(1 h)<\/a>&nbsp;\u00e9galement disponible sur Vivo.<\/p>\n\n\n\n<p>Ces formations doivent \u00eatre suivies une seule fois* et sont admissibles aux heures exigibles en \u00e9thique professionnelle.<\/p>\n\n\n\n<p><strong>Pour conna\u00eetre les exigences qui s\u2019appliquent \u00e0 votre situation, consultez votre&nbsp;<a href=\"https:\/\/cpaquebec.ca\/fr\/votre-dossier\/vos-obligations\/formation-continue-obligatoire\/\" target=\"_blank\" rel=\"noopener\">dossier en ligne<\/a>.&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"is-style-default has-small-font-size\">* Des exceptions peuvent s\u2019appliqu\u00e9es.<\/p>\n\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<p class=\"is-style-large-intro\">Crit\u00e8res pour l\u2019obtention et le maintien du statut de membre retrait\u00e9<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00catre \u00e2g\u00e9 d\u2019au moins 55 ans au 31 mars de l\u2019ann\u00e9e en cours<\/li>\n\n\n\n<li>N\u2019avoir aucun revenu OU avoir des revenus li\u00e9s \u00e0 un emploi, \u00e0 l\u2019exercice de la profession ou \u00e0 une entreprise inf\u00e9rieurs \u00e0 25 000 $ (40 000 $ \u00e0 partir du 1<sup>er&nbsp;<\/sup>avril 2026)<\/li>\n\n\n\n<li>Avoir \u00e9t\u00e9 inscrit au tableau de l\u2019Ordre pendant au moins dix ans<\/li>\n<\/ul>\n\n\n\n<p>Pour \u00eatre reconnu comme retrait\u00e9, vous devez avoir obtenu ce statut aux fins de la&nbsp;<a href=\"https:\/\/cpaquebec.ca\/fr\/membres-cpa\/tableau-des-membres-inscription-annuelle-et-permis\/declaration-annuelle-et-cotisation\/\" target=\"_blank\" rel=\"noopener\">cotisation annuelle<\/a>&nbsp;et \u00eatre inscrit au tableau de l&rsquo;Ordre dans cette cat\u00e9gorie de membres.<\/p>\n\n\n  <section class=\"quicklinks aligndefault quicklinks--cols-2\"\n  >\n    <div class=\"quicklinks__list\">\n                <div class=\"quicklinks__item-wrapper\">\n            <a href='#permis' class=\"quicklinks__item quicklinks__item--mint\">                          <span class=\"quicklinks__item__icon\">\n                <span class=\"quicklinks__item__icon icon-validation\"><\/span>              <\/span>\n                            <span class=\"quicklinks__item__label\">J&#039;ai un permis de comptabilit\u00e9 publique<\/span>\n            <\/a>\n          <\/div>\n                        <div class=\"quicklinks__item-wrapper\">\n            <a href='#pasdepermis' class=\"quicklinks__item quicklinks__item--mint\">                          <span class=\"quicklinks__item__icon\">\n                <span class=\"quicklinks__item__icon icon-validation\"><\/span>              <\/span>\n                            <span class=\"quicklinks__item__label\">Je n&#039;ai pas de permis de comptabilit\u00e9 publique, mais j&#039;offre des services \u00e0 des tiers<\/span>\n            <\/a>\n          <\/div>\n                        <div class=\"quicklinks__item-wrapper\">\n            <a href='#pasdepermisetpasoffre' class=\"quicklinks__item quicklinks__item--mint\">                          <span class=\"quicklinks__item__icon\">\n                <span class=\"quicklinks__item__icon icon-error\"><\/span>              <\/span>\n                            <span class=\"quicklinks__item__label\">Je n&#039;ai pas de permis de comptabilit\u00e9 publique et je n&#039;offre pas de services \u00e0 des tiers<\/span>\n            <\/a>\n          <\/div>\n                        <div class=\"quicklinks__item-wrapper\">\n            <a href='#mediateur' class=\"quicklinks__item quicklinks__item--mint\">                          <span class=\"quicklinks__item__icon\">\n                <span class=\"quicklinks__item__icon icon-validation\"><\/span>              <\/span>\n                            <span class=\"quicklinks__item__label\">Je d\u00e9tiens les titres de CPA\u2022EJC ou de CPA\u2022TI, ou je suis m\u00e9diateur en mati\u00e8re civile et commerciale<\/span>\n            <\/a>\n          <\/div>\n                  <\/div>\n  <\/section>\n  \n\n<div class=\"notification-message aligndefault notification-message--info notification-message--outline\"\n>\n   \n\n<p class=\"is-style-intro\">Vous n\u2019\u00eates pas certain de poss\u00e9der un permis de comptabilit\u00e9 publique?<\/p>\n\n\n\n<p>V\u00e9rifiez si vous avez&nbsp;un&nbsp;<a href=\"https:\/\/cpaquebec.ca\/fr\/trouver-un-cpa\/tableau-de-lordre\/\" target=\"_blank\" rel=\"noopener\">num\u00e9ro de permis<\/a>. Pour renoncer \u00e0 ce permis, vous devez remplir une&nbsp;<a href=\"https:\/\/cpaquebec.ca\/-\/media\/docs\/membres-cpa\/obligations-cpa\/comptabilite-publique\/demande-renonciation-permis_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">demande de renonciation<\/a>.<\/p>\n\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-container-core-column-is-layout-47e5a185 wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\" id=\"permis\">J&rsquo;ai un permis de comptabilit\u00e9 publique<\/h2>\n\n\n\n<p>Si vous \u00eates d\u00e9tenteur d\u2019un permis de comptabilit\u00e9 publique, vous avez des obligations en mati\u00e8re de formation continue obligatoire.&nbsp;<\/p>\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<div class=\"wp-block-group wp-container-content-432d1f4f is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-de19a45c wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-cpa-light-background-color has-background is-nowrap is-layout-flex wp-container-core-group-is-layout-51ff4772 wp-block-group-is-layout-flex\" style=\"padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-b9ff3421 wp-block-group-is-layout-flex\" style=\"padding-top:0;padding-bottom:0\">\n<p class=\"has-text-align-center is-style-default has-small-font-size\">2025-2026<\/p>\n\n\n<div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 60px; height: 60px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M208 64C216.8 64 224 71.2 224 80L224 128L416 128L416 80C416 71.2 423.2 64 432 64C440.8 64 448 71.2 448 80L448 128L480 128C515.3 128 544 156.7 544 192L544 480C544 515.3 515.3 544 480 544L160 544C124.7 544 96 515.3 96 480L96 192C96 156.7 124.7 128 160 128L192 128L192 80C192 71.2 199.2 64 208 64zM480 160L160 160C142.3 160 128 174.3 128 192L128 224L512 224L512 192C512 174.3 497.7 160 480 160zM512 256L128 256L128 480C128 497.7 142.3 512 160 512L480 512C497.7 512 512 497.7 512 480L512 256z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"has-text-align-center is-style-title-prefix\">\u2265 15 h<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-b9ff3421 wp-block-group-is-layout-flex\" style=\"padding-top:0;padding-bottom:0\">\n<p class=\"has-text-align-center is-style-default has-small-font-size\">2026-2027<\/p>\n\n\n<div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 60px; height: 60px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M208 64C216.8 64 224 71.2 224 80L224 128L416 128L416 80C416 71.2 423.2 64 432 64C440.8 64 448 71.2 448 80L448 128L480 128C515.3 128 544 156.7 544 192L544 480C544 515.3 515.3 544 480 544L160 544C124.7 544 96 515.3 96 480L96 192C96 156.7 124.7 128 160 128L192 128L192 80C192 71.2 199.2 64 208 64zM480 160L160 160C142.3 160 128 174.3 128 192L128 224L512 224L512 192C512 174.3 497.7 160 480 160zM512 256L128 256L128 480C128 497.7 142.3 512 160 512L480 512C497.7 512 512 497.7 512 480L512 256z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"has-text-align-center is-style-title-prefix\">\u2265 15 h<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-b9ff3421 wp-block-group-is-layout-flex\" style=\"padding-top:0;padding-bottom:0\">\n<p class=\"has-text-align-center is-style-default has-small-font-size\">2027-2028<\/p>\n\n\n<div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 60px; height: 60px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M208 64C216.8 64 224 71.2 224 80L224 128L416 128L416 80C416 71.2 423.2 64 432 64C440.8 64 448 71.2 448 80L448 128L480 128C515.3 128 544 156.7 544 192L544 480C544 515.3 515.3 544 480 544L160 544C124.7 544 96 515.3 96 480L96 192C96 156.7 124.7 128 160 128L192 128L192 80C192 71.2 199.2 64 208 64zM480 160L160 160C142.3 160 128 174.3 128 192L128 224L512 224L512 192C512 174.3 497.7 160 480 160zM512 256L128 256L128 480C128 497.7 142.3 512 160 512L480 512C497.7 512 512 497.7 512 480L512 256z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"has-text-align-center is-style-title-prefix\">\u2265 15 h<\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"is-style-intro\">minimum de 60 heures<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group wp-container-content-432d1f4f is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-de19a45c wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-cpa-light-background-color has-background is-nowrap is-layout-flex wp-container-core-group-is-layout-51ff4772 wp-block-group-is-layout-flex\" style=\"padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-b9ff3421 wp-block-group-is-layout-flex\" style=\"padding-top:0;padding-bottom:0\">\n<p class=\"has-text-align-center is-style-default has-small-font-size\">2028-2029<\/p>\n\n\n<div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 60px; height: 60px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M208 64C216.8 64 224 71.2 224 80L224 128L416 128L416 80C416 71.2 423.2 64 432 64C440.8 64 448 71.2 448 80L448 128L480 128C515.3 128 544 156.7 544 192L544 480C544 515.3 515.3 544 480 544L160 544C124.7 544 96 515.3 96 480L96 192C96 156.7 124.7 128 160 128L192 128L192 80C192 71.2 199.2 64 208 64zM480 160L160 160C142.3 160 128 174.3 128 192L128 224L512 224L512 192C512 174.3 497.7 160 480 160zM512 256L128 256L128 480C128 497.7 142.3 512 160 512L480 512C497.7 512 512 497.7 512 480L512 256z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"has-text-align-center is-style-title-prefix\">\u2265 15 h<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-b9ff3421 wp-block-group-is-layout-flex\" style=\"padding-top:0;padding-bottom:0\">\n<p class=\"has-text-align-center is-style-default has-small-font-size\">2029-2030<\/p>\n\n\n<div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 60px; height: 60px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M208 64C216.8 64 224 71.2 224 80L224 128L416 128L416 80C416 71.2 423.2 64 432 64C440.8 64 448 71.2 448 80L448 128L480 128C515.3 128 544 156.7 544 192L544 480C544 515.3 515.3 544 480 544L160 544C124.7 544 96 515.3 96 480L96 192C96 156.7 124.7 128 160 128L192 128L192 80C192 71.2 199.2 64 208 64zM480 160L160 160C142.3 160 128 174.3 128 192L128 224L512 224L512 192C512 174.3 497.7 160 480 160zM512 256L128 256L128 480C128 497.7 142.3 512 160 512L480 512C497.7 512 512 497.7 512 480L512 256z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"has-text-align-center is-style-title-prefix\">\u2265 15 h<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-b9ff3421 wp-block-group-is-layout-flex\" style=\"padding-top:0;padding-bottom:0\">\n<p class=\"has-text-align-center is-style-default has-small-font-size\">2030-2031<\/p>\n\n\n<div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 60px; height: 60px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M208 64C216.8 64 224 71.2 224 80L224 128L416 128L416 80C416 71.2 423.2 64 432 64C440.8 64 448 71.2 448 80L448 128L480 128C515.3 128 544 156.7 544 192L544 480C544 515.3 515.3 544 480 544L160 544C124.7 544 96 515.3 96 480L96 192C96 156.7 124.7 128 160 128L192 128L192 80C192 71.2 199.2 64 208 64zM480 160L160 160C142.3 160 128 174.3 128 192L128 224L512 224L512 192C512 174.3 497.7 160 480 160zM512 256L128 256L128 480C128 497.7 142.3 512 160 512L480 512C497.7 512 512 497.7 512 480L512 256z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"has-text-align-center is-style-title-prefix\">\u2265 15 h<\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"is-style-intro\">minimum de 60 heures<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/cpaquebec.ca\/-\/media\/images\/membres-cpa\/obligations-cpa\/formation-continue-obligatoire\/fco_exigence_retraites_cp.png?h=200&amp;w=661&amp;la=fr&amp;hash=071A64BD2001DF3238B2D2D94095108D89C5C13B\" alt=\"\" title=\"\"><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Membre retrait\u00e9 (avec ou sans revenu) titulaire d\u2019un permis de comptabilit\u00e9 publique<\/h3>\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-mint-background-color\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-calendar\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Par ann\u00e9e (1er septembre au 31 ao\u00fbt)<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><div class=\"row border\">\n<div class=\"small-6 medium-6 large-6 column text-center\" style=\"text-align: left\">\n<p>Vous devez effectuer un\u00a0<strong>minimum de 15 heures<\/strong>\u00a0de formation structur\u00e9e consacr\u00e9es \u00e0 la\u00a0<a href=\"https:\/\/cpaquebec.ca\/fr\/membres-cpa\/obligations\/formation-continue-obligatoire\/activites-de-formation-admissibles\/#criteres\" target=\"_blank\" rel=\"noopener\">comptabilit\u00e9 publique<\/a>.<\/p>\n<p>Vous ne pouvez d\u00e9clarer aucune heure li\u00e9e \u00e0 des activit\u00e9s d\u2019autoapprentissage.<\/p>\n<p><span class=\"small\">Simplifiez-vous la vie en r\u00e9alisant chaque ann\u00e9e\u00a0<strong>20 heures<\/strong>\u00a0de formation. Ainsi, le compte sera toujours bon.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n   \n\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-tango-light-background-color\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-calendar\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Par p\u00e9riode de 3 ans mobile<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><div class=\"row border\">\n<div class=\"small-6 medium-6 large-6 column text-center\" style=\"text-align: left\">\n<p>Vous devez effectuer un\u00a0<strong>minimum de 60 heures<\/strong>\u00a0de formation structur\u00e9e consacr\u00e9es \u00e0 la\u00a0<a href=\"https:\/\/cpaquebec.ca\/fr\/membres-cpa\/obligations\/formation-continue-obligatoire\/activites-de-formation-admissibles\/#criteres\" target=\"_blank\" rel=\"noopener\">comptabilit\u00e9 publique<\/a>.<\/p>\n<p>\u00c0 l\u2019int\u00e9rieur de ces 60 heures :<\/p>\n<p>Un<strong>\u00a0minimum de 4 heures<\/strong>\u00a0de formation structur\u00e9e doivent \u00eatre consacr\u00e9es \u00e0 l\u2019<a href=\"https:\/\/cpaquebec.ca\/fr\/membres-cpa\/obligations\/formation-continue-obligatoire\/activites-de-formation-admissibles\/#criteres\" target=\"_blank\" rel=\"noopener\">\u00e9thique professionnelle<\/a>\u00a0(notez que seules les 4 premi\u00e8res heures d\u2019\u00e9thique professionnelle pourront compter dans les heures de comptabilit\u00e9 publique; toute heure exc\u00e9dentaire sera comptabilis\u00e9e dans la cat\u00e9gorie \u00ab exercice de la profession).<\/p>\n<p>Vous ne pouvez d\u00e9clarer aucune heure li\u00e9e \u00e0 des activit\u00e9s d\u2019autoapprentissage.<\/p>\n<\/div>\n<\/div>\n<\/div>\n   \n\n    \n    <\/div>\n\n   <\/div>\n<\/div>\n\n\n\n<p class=\"is-style-title-prefix\">Si vous d\u00e9tenez aussi les titres de&nbsp;<strong>CPA\u2022EJC&nbsp;<\/strong>ou de&nbsp;<strong>CPA\u2022TI<\/strong>, ou que vous avez \u00e9t\u00e9 accr\u00e9dit\u00e9 \u00e0 titre de&nbsp;<strong>m\u00e9diateur en mati\u00e8re civile et commerciale<\/strong>,&nbsp;assurez-vous de prendre connaissance des&nbsp;<a href=\"https:\/\/cpaquebec.ca\/fr\/membres-cpa\/obligations\/formation-continue-obligatoire\/exigences\/#exigences-specifiques\" target=\"_blank\" rel=\"noopener\">exigences particuli\u00e8res<\/a>&nbsp;auxquelles vous \u00eates assujetti&nbsp;et de les respecter.<\/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-container-core-column-is-layout-47e5a185 wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\" id=\"pasdepermis\">Je n\u2019ai pas de permis de comptabilit\u00e9 publique, mais j\u2019offre des services \u00e0 des tiers<\/h2>\n\n\n\n<p>Si vous offrez des&nbsp;<a href=\"https:\/\/cpaquebec.ca\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/ouverture-dun-cabinet\/\" target=\"_blank\" rel=\"noopener\">services \u00e0 des tiers<\/a>&nbsp;reli\u00e9s \u00e0 la profession de CPA, que vous soyez r\u00e9mun\u00e9r\u00e9 ou non, vous avez des obligations en mati\u00e8re de formation continue obligatoire.<\/p>\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<div class=\"wp-block-group wp-container-content-432d1f4f is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-52b864f0 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-cpa-light-background-color has-background is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-cd98fb2e wp-block-group-is-layout-flex\" style=\"padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-b9ff3421 wp-block-group-is-layout-flex\" style=\"padding-top:0;padding-bottom:0\">\n<p class=\"has-text-align-center is-style-default has-small-font-size\">2025-2026<\/p>\n\n\n<div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 60px; height: 60px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M208 64C216.8 64 224 71.2 224 80L224 128L416 128L416 80C416 71.2 423.2 64 432 64C440.8 64 448 71.2 448 80L448 128L480 128C515.3 128 544 156.7 544 192L544 480C544 515.3 515.3 544 480 544L160 544C124.7 544 96 515.3 96 480L96 192C96 156.7 124.7 128 160 128L192 128L192 80C192 71.2 199.2 64 208 64zM480 160L160 160C142.3 160 128 174.3 128 192L128 224L512 224L512 192C512 174.3 497.7 160 480 160zM512 256L128 256L128 480C128 497.7 142.3 512 160 512L480 512C497.7 512 512 497.7 512 480L512 256z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"has-text-align-center is-style-title-prefix\">5 h<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-b9ff3421 wp-block-group-is-layout-flex\" style=\"padding-top:0;padding-bottom:0\">\n<p class=\"has-text-align-center is-style-default has-small-font-size\">2026-2027<\/p>\n\n\n<div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 60px; height: 60px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M208 64C216.8 64 224 71.2 224 80L224 128L416 128L416 80C416 71.2 423.2 64 432 64C440.8 64 448 71.2 448 80L448 128L480 128C515.3 128 544 156.7 544 192L544 480C544 515.3 515.3 544 480 544L160 544C124.7 544 96 515.3 96 480L96 192C96 156.7 124.7 128 160 128L192 128L192 80C192 71.2 199.2 64 208 64zM480 160L160 160C142.3 160 128 174.3 128 192L128 224L512 224L512 192C512 174.3 497.7 160 480 160zM512 256L128 256L128 480C128 497.7 142.3 512 160 512L480 512C497.7 512 512 497.7 512 480L512 256z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"has-text-align-center is-style-title-prefix\">5 h<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-b9ff3421 wp-block-group-is-layout-flex\" style=\"padding-top:0;padding-bottom:0\">\n<p class=\"has-text-align-center is-style-default has-small-font-size\">2027-2028<\/p>\n\n\n<div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 60px; height: 60px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M208 64C216.8 64 224 71.2 224 80L224 128L416 128L416 80C416 71.2 423.2 64 432 64C440.8 64 448 71.2 448 80L448 128L480 128C515.3 128 544 156.7 544 192L544 480C544 515.3 515.3 544 480 544L160 544C124.7 544 96 515.3 96 480L96 192C96 156.7 124.7 128 160 128L192 128L192 80C192 71.2 199.2 64 208 64zM480 160L160 160C142.3 160 128 174.3 128 192L128 224L512 224L512 192C512 174.3 497.7 160 480 160zM512 256L128 256L128 480C128 497.7 142.3 512 160 512L480 512C497.7 512 512 497.7 512 480L512 256z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"has-text-align-center is-style-title-prefix\">5 h<\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"is-style-intro\">20 h<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group wp-container-content-432d1f4f is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-de19a45c wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group has-cpa-light-background-color has-background is-nowrap is-layout-flex wp-container-core-group-is-layout-51ff4772 wp-block-group-is-layout-flex\" style=\"padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-b9ff3421 wp-block-group-is-layout-flex\" style=\"padding-top:0;padding-bottom:0\">\n<p class=\"has-text-align-center is-style-default has-small-font-size\">2028-2029<\/p>\n\n\n<div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 60px; height: 60px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M208 64C216.8 64 224 71.2 224 80L224 128L416 128L416 80C416 71.2 423.2 64 432 64C440.8 64 448 71.2 448 80L448 128L480 128C515.3 128 544 156.7 544 192L544 480C544 515.3 515.3 544 480 544L160 544C124.7 544 96 515.3 96 480L96 192C96 156.7 124.7 128 160 128L192 128L192 80C192 71.2 199.2 64 208 64zM480 160L160 160C142.3 160 128 174.3 128 192L128 224L512 224L512 192C512 174.3 497.7 160 480 160zM512 256L128 256L128 480C128 497.7 142.3 512 160 512L480 512C497.7 512 512 497.7 512 480L512 256z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"has-text-align-center is-style-title-prefix\">5 h<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-b9ff3421 wp-block-group-is-layout-flex\" style=\"padding-top:0;padding-bottom:0\">\n<p class=\"has-text-align-center is-style-default has-small-font-size\">2029-2030<\/p>\n\n\n<div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 60px; height: 60px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M208 64C216.8 64 224 71.2 224 80L224 128L416 128L416 80C416 71.2 423.2 64 432 64C440.8 64 448 71.2 448 80L448 128L480 128C515.3 128 544 156.7 544 192L544 480C544 515.3 515.3 544 480 544L160 544C124.7 544 96 515.3 96 480L96 192C96 156.7 124.7 128 160 128L192 128L192 80C192 71.2 199.2 64 208 64zM480 160L160 160C142.3 160 128 174.3 128 192L128 224L512 224L512 192C512 174.3 497.7 160 480 160zM512 256L128 256L128 480C128 497.7 142.3 512 160 512L480 512C497.7 512 512 497.7 512 480L512 256z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"has-text-align-center is-style-title-prefix\">5 h<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-b9ff3421 wp-block-group-is-layout-flex\" style=\"padding-top:0;padding-bottom:0\">\n<p class=\"has-text-align-center is-style-default has-small-font-size\">2030-2031<\/p>\n\n\n<div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 60px; height: 60px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M208 64C216.8 64 224 71.2 224 80L224 128L416 128L416 80C416 71.2 423.2 64 432 64C440.8 64 448 71.2 448 80L448 128L480 128C515.3 128 544 156.7 544 192L544 480C544 515.3 515.3 544 480 544L160 544C124.7 544 96 515.3 96 480L96 192C96 156.7 124.7 128 160 128L192 128L192 80C192 71.2 199.2 64 208 64zM480 160L160 160C142.3 160 128 174.3 128 192L128 224L512 224L512 192C512 174.3 497.7 160 480 160zM512 256L128 256L128 480C128 497.7 142.3 512 160 512L480 512C497.7 512 512 497.7 512 480L512 256z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"has-text-align-center is-style-title-prefix\">5 h<\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"is-style-intro\">20 h<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"661\" height=\"200\" src=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/12\/image.png\" alt=\"\" class=\"wp-image-8615\" title=\"\" srcset=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/12\/image.png 661w, https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2025\/12\/image-300x91.png 300w\" sizes=\"auto, (max-width: 661px) 100vw, 661px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Membre retrait\u00e9 (avec ou sans revenu) non titulaire d\u2019un permis de comptabilit\u00e9 publique, mais qui offre des services \u00e0 des tiers (contre r\u00e9mun\u00e9ration ou non)<\/h3>\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-mint-background-color\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-calendar\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Par ann\u00e9e (1er septembre au 31 ao\u00fbt)<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><div class=\"row border\">\n<div class=\"small-6 medium-6 large-6 column text-center\" style=\"text-align: left\">\n<p>Vous devez effectuer un\u00a0<strong>minimum de 5 heures<\/strong>\u00a0de formation structur\u00e9e.<\/p>\n<p>Vous ne pouvez d\u00e9clarer aucune heure li\u00e9e \u00e0 des activit\u00e9s d\u2019autoapprentissage.<\/p>\n<p><span class=\"small\">Simplifiez-vous la vie en r\u00e9alisant chaque ann\u00e9e\u00a0<strong>7 heures<\/strong>\u00a0de formation. Ainsi, le compte sera toujours bon.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n   \n\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-tango-light-background-color\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-calendar\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Par p\u00e9riode de 3 ans mobile<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><div class=\"row border\">\n<div class=\"small-6 medium-6 large-6 column text-center\" style=\"text-align: left\">\n<p>Vous devez effectuer un\u00a0<strong>minimum de 20 heures<\/strong>\u00a0de formation structur\u00e9e.<\/p>\n<p>\u00c0 l\u2019int\u00e9rieur de ces 20 heures :<br \/>\nUn<strong>\u00a0minimum de 4 heures<\/strong>\u00a0de formation structur\u00e9e doivent \u00eatre consacr\u00e9es \u00e0 l\u2019<a href=\"https:\/\/cpaquebec.ca\/fr\/formation-continue\/formation-continue-obligatoire\/activites-de-formation-admissibles\/\" target=\"_blank\" rel=\"noopener\">\u00e9thique professionnelle<\/a>.<\/p>\n<p>Vous ne pouvez d\u00e9clarer aucune heure li\u00e9e \u00e0 des activit\u00e9s d\u2019autoapprentissage.<\/p>\n<\/div>\n<\/div>\n<\/div>\n   \n\n    \n    <\/div>\n\n   <\/div>\n<\/div>\n\n\n\n<p class=\"is-style-title-prefix\">Si vous d\u00e9tenez les titres de&nbsp;<strong>CPA\u2022EJC<\/strong>&nbsp;ou de<strong>&nbsp;CPA\u2022TI<\/strong>, ou que vous avez \u00e9t\u00e9 accr\u00e9dit\u00e9 \u00e0 titre de&nbsp;<strong>m\u00e9diateur en mati\u00e8re civile et commerciale<\/strong>,&nbsp;assurez-vous de prendre connaissance des&nbsp;<a href=\"https:\/\/cpaquebec.ca\/fr\/membres-cpa\/obligations\/formation-continue-obligatoire\/exigences\/#exigences-specifiques\" target=\"_blank\" rel=\"noopener\">exigences particuli\u00e8res<\/a>&nbsp;auxquelles vous \u00eates assujetti&nbsp;et de les respecter.<\/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-container-core-column-is-layout-47e5a185 wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\" id=\"pasdepermisetpasoffre\">Je n\u2019ai pas de permis de comptabilit\u00e9 publique et je n\u2019offre pas de services \u00e0 des tiers<\/h2>\n\n\n\n<p>Si vous n\u2019offrez pas de&nbsp;<a href=\"https:\/\/cpaquebec.ca\/fr\/membres-cpa\/offre-de-services-en-cabinet-a-son-compte-ou-a-des-tiers\/ouverture-dun-cabinet\/\" target=\"_blank\" rel=\"noopener\">services \u00e0 des tiers<\/a>&nbsp;reli\u00e9s \u00e0 la profession de CPA, vous n\u2019avez pas d\u2019obligations en mati\u00e8re de formation continue obligatoire.&nbsp;<\/p>\n\n\n\n<p class=\"is-style-title-prefix\">Si toutefois vous d\u00e9tenez les titres de&nbsp;<strong>CPA\u2022EJC<\/strong>&nbsp;ou de&nbsp;<strong>CPA\u2022TI<\/strong>, ou que vous avez \u00e9t\u00e9 accr\u00e9dit\u00e9 \u00e0 titre de&nbsp;<strong>m\u00e9diateur en mati\u00e8re civile et commerciale<\/strong>,&nbsp;assurez-vous de prendre connaissance des&nbsp;<a href=\"https:\/\/cpaquebec.ca\/fr\/membres-cpa\/obligations\/formation-continue-obligatoire\/exigences\/#exigences-specifiques\" target=\"_blank\" rel=\"noopener\">exigences particuli\u00e8res<\/a>&nbsp;auxquelles vous \u00eates assujetti et de les respecter.<\/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-container-core-column-is-layout-47e5a185 wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\" id=\"mediateur\">Je d\u00e9tiens les titres de CPA\u2022EJC ou de CPA\u2022TI ou je suis m\u00e9diateur en mati\u00e8re civile et commerciale<\/h2>\n\n\n\n<p>Vous d\u00e9tenez les titres de&nbsp;<strong>CPA\u2022EJC<\/strong>&nbsp;ou de&nbsp;<strong>CPA\u2022TI<\/strong>, ou vous avez \u00e9t\u00e9 accr\u00e9dit\u00e9 \u00e0 titre de&nbsp;<strong>m\u00e9diateur en mati\u00e8re civile et commerciale<\/strong>? Vous \u00eates \u00e9galement assujetti \u00e0 des exigences particuli\u00e8res en mati\u00e8re de formation continue. Assurez-vous d&rsquo;en prendre connaissance et de les respecter.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/formation-continue\/formation-continue-obligatoire\/exigences-a-satisfaire\/\">Voyez les exigences \u00e0 satisfaire selon votre situation<\/a><\/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-container-core-column-is-layout-47e5a185 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\">Des questions?<\/p>\n\n\n\n<p>Communiquez avec notre \u00e9quipe par t\u00e9l\u00e9phone au 514 288-3256, poste 2609&nbsp;ou au 1 800 363-4688, ou par courriel \u00e0&nbsp;<a href=\"mailto:declaration@cpaquebec.ca\">declaration@cpaquebec.ca<\/a>.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Vous avez le statut de membre retrait\u00e9? Assurez-vous de satisfaire aux exigences en mati\u00e8re de formation continue obligatoire correspondant \u00e0&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":937,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-947","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 08:14:41","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"translation_priority","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/947","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/comments?post=947"}],"version-history":[{"count":7,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/947\/revisions"}],"predecessor-version":[{"id":9049,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/947\/revisions\/9049"}],"up":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/pages\/937"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/wp-json\/wp\/v2\/media?parent=947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}