There are a few things to keep in mind when ceasing or winding down or temporarily leaving employment. The first thing to do is to make sure you update your contact information for your membership including email, telephone and mailing address so that you do not miss out on any important correspondence. You may go online at www.cpask.ca to do this, send an email to the Registrar or contact our office at 306-359-0272.

When a member leaves employment, there are generally three options regarding membership in CPA Saskatchewan:

  1. Maintain full membership, paying dues and meeting CPD requirements.
  2. Resign from membership, thereby ending the requirement to pay dues, complete the annual membership renewal process and maintain CPD requirements. This is not a step to be taken lightly as it means one must return their CPA certificate and reinstatement would be determined by the Registration Committee at the time.
  3. Request an exemption or partial reduction from fees and/or CPD. Whether a member is eligible for this type of exemption depends upon the nature of their activities after ‘retirement’.


When a member decides to not continue their membership, there is a required resignation application to complete and return to the CPA Saskatchewan office. When a member resigns without satisfying all the member requirements (ie. fees and CPD), the Registration Committee is authorized to review and approve the resignation. This includes a publication in the newsletter and website.

Request an Exemption

There are three types of exemptions/reductions that a member may be eligible for depending on their personal circumstances:

First, “Non-practice” means that during a twelve (12) month period ending in the fiscal year of CPA Saskatchewan, the member was:

(i) not engaged in the practice of the profession, and
(ii) not relied upon based on his qualification as a professional accountant;

A permanent non-practice status exemption means that the member fees are reduced to zero and the member is exempt from CPD requirements. The member must not be practicing as a CPA, and must, at the time of requesting the exemption, have no intention of returning to practice. If approved, even though the terminology used is ‘permanent’, the member must still complete the annual member declaration and submit an exemption request annually until the age of 70. In the event circumstances change, the member may return to practice by paying the current year’s fees and providing a CPD plan approved by CPA Saskatchewan.

A temporary non-practice status exemption means that the member fees are reduced to zero and the member is exempt from CPD requirements. To be eligible, the member must not be practicing as a CPA for at least twelve months. This exemption provides a CPD exemption for the year, but it only reduces the minimum verifiable CPD requirements for the three year cycle from 60 to 50 hours if the member returns to practice, something to keep in mind.

Second, a primary member may apply for an annual exemption from CPD requirements when the category of his practice of the profession is limited to:

  • services that do not require a licence or registration of a firm, and
  • services that generate less than $10,000 in professional income during the calendar year for which the exemption is requested.

Therefore, a member may also be exempt from fees and CPD if they practice in an area that does not trigger firm registration or licensure and earn less than $10,000 in professional income.

Request a Reduction

Third, a reduction to fees may also be considered if the member is earning more than $10,000 but less than $30,000. This means that if a member is practicing, but is doing so on an unpaid volunteer basis or earning a very low income. This situation will not reduce the requirement for CPD but could results in being eligible for low-cost PD through CPA Saskatchewan. Please e-mail the Registrar for this request.

Fee and CPD reductions may also be considered in a case of special circumstance, where there are adverse life events outside of the member’s control. Please email the Registrar for more information.


The deadline to comply with CPD requirements and for renewing your annual membership is April 15. The exemption requests are completed as part of the Member Renewal process due April 15.

Normally the exemption forms are completed as part of the Member Renewal process due April 15. However, you should review your CPD hours prior to leaving employment. If you will meet CPD requirements, including the three year reporting cycle, and are ceasing practice this year, report your CPD as usual. If you will be short CPD hours, and are ceasing practice in the current year, you may submit a temporary or permanent non-practice exemption request for the current year CPD only and should apply for the exemption before the April 15 deadline using the temporary or permanent non-practice status form.

Also please note that fees are not prorated. If a member ceases practice before July 1, and is approved for a non-practice status exemption, the reduction is provided. If a member ceases practice after July 1, they would not be eligible for a fees exemption until the following membership year.

Please also review the article that was published in the September 2018 CPA Connect magazine regarding retirement.

Please contact our office if you have any further questions.