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Exemptions & Reductions

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Interactive guide to determine your exemption from member fees and CPD

    

              

Under Board Rules 323.11, 323.12, 466.2 and 469.1, exemptions and reductions from CPD requirements and member registration fees payment may be available for CPAs who are ceasing practice, winding down or temporarily leaving practice.

All exemptions are processed from April 1 until June 30 every year. The declaration for an exemption must be made at the same time as your annual member renewal process. CPAs must apply for the exemption online in the member portal by April 30 in order to maintain good standing with CPA Saskatchewan. The exemption request is made for the upcoming year (i.e., not retroactively). For example, a CPA who will be on a leave from March 2025 to April 2026 may apply for a non-practice exemption from 2025 CPD requirements and 2025/26 member registration fees payment in their 2025/26 member renewal.

CPAs must ensure their contact information is kept current in our records including preferred email address, telephone numbers and mailing address to ensure important correspondence is received. Updates can be made online through the CPA SK Portal or by email to the Registrar.

An exemption is only valid for a one (1) year term and must be submitted prior to June 30. Members may not use the same leave period as a basis for a fee or CPD exemption for two consecutive years. If the leave period spans two years (for instance, August 2024 to December 2025), members must select one reporting period to be exempt.

Non-Practice Exemption

To qualify for a non-practice exemption, a CPA cannot be engaged in the practice of the profession, hold themself out to be a practicing CPA or have reliance on the technical competencies as a CPA.

There are two types of non-practice: Temporary or Permanent.

Temporary non-practice means that for a 12-month period you are not engaged in practicing the profession, no one is relying on your credential as a CPA and you intend to return to practice after the 12 month period.

Permanent non-practice means that for a 12-month period you have no intention of returning to practice. Members who are over the age of 70 and who have qualified for non-practice within the prior fiscal year are not required to apply for a permanent non-practice exemption annually for fees and CPD.

A member does not retire from the profession, instead a member can apply for:

• resignation,
• non-practice, or
• special circumstance (i.e. limited income, other considerations)

If a member’s non-practice situation changes after the exemption request is approved, they must notify CPA Saskatchewan to determine what the requirements will be.

Should you be approved for a non-practice status exemption, you will need to ensure that you meet the requirement of Board Rule 313.9 which states that you:

“shall take reasonable steps to ensure that any reference to the member’s title ‘professional accountant’ or designation ‘CPA’ is accompanied by a notation of “non-practicing”.”

Income Threshold and Special Circumstance

If a CPA does not meet the criteria for a non-practice exemption above and earns less than $15,000 in gross professional income from services which do not require registration as a firm or a licence, the CPA may apply for a special circumstance exemption from fees and CPD requirements. Member renewal fees and CPD requirements will be waived for the current year.

If a CPA does not meet the criteria for a non-practice exemption above and earns gross professional income in the range between $15,000 and $40,000 from services which do not require registration as a firm or a licence, the CPA may apply for a special circumstance fees reduction only. Member renewal fees will be reduced by half; however full CPD activities for the year will still be required. CPA Saskatchewan offers CPD courses at a reduced cost for CPAs approved under special circumstances.

If a CPA does not meet the criteria for a non-practice exemption above and makes more than $40,000 in gross professional income, the CPA is not eligible for an exemption or reduction from fees or CPD requirements.

Active professional income includes the total wages, revenue, or earnings before deductions or expenses generated from the provision of any service related to a technical competency set out in the CPA Canada competency map. Active professional income does not include EI, pension income, investment income, support payments, or disability income. 

A CPA qualifying under this provision may be requested to provide supporting information at the time of application or subsequently upon review by CPA Saskatchewan.

If a CPA does not meet the criteria for a non-practice exemption, earns income above the established income thresholds and requires consideration of extenuating circumstances, they may manually request an exemption or reduction from the Registrar.

If a CPA's circumstances change after the exemption/reduction request is approved, they must notify the Registrar to determine what the requirements will be.

Resignation

When a CPA decides to voluntarily discontinue their membership, there is a required resignation application to complete and return to CPA Saskatchewan. When a member intends to resign without satisfying all their member requirements (ie. renewal fees and CPD), the Registration Committee is authorized to review and approve their resignation. This includes a publication in the newsletter and website. Please email the Registrar to request the resignation application.