Exemptions & Reductions

Exemptions and reductions from CPD and fees may be available for CPAs who are ceasing practice, winding down or temporarily leaving practice. All applications for exemptions are processed during April 1 and June 30. 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 CPA SK Portal by April 15th in order to qualify for an exemption and avoid late fees. 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 2020 to April 2021, may apply for a non-practice exemption for 2020 CPD and 2020/21 Fees in their April 2020 member renewal.

*Manual forms will continue to be received by email for a 2019 CPD exemption as a transitional provision.

CPAs must ensure their contact information is kept current in our records including email, telephone 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.

Non-Practice Exemption

To qualify for the non-practice exemption, a CPA cannot be engaged in the practice of the profession, hold them self out to be a CPA or have reliance on the technical competencies as a CPA. There are two types of non-practice: temporary or permanent. Temporary non-practice is for a CPA who intends to return to practice. Permanent non-practice is when the CPA has no intention of returning to practice.

Income Threshold

If a CPA does not meet the criteria for a non-practice exemption above and earns less than $10,000 in professional income from services which do not require registration as a firm or a licence, the CPA is also exempt from fees and CPD.

If a CPA earns professional income in the range between $10,000 and $30,000, a fee reduction is available.

Professional income is based on earnings from professional services during a calendar year.

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.

Special Circumstances

A CPA may consider applying for special circumstances when they cannot obtain a non-practice exemption or they earn professional income above the threshold. Special circumstances requests are manually processed. The CPA should email monitoring for more information. CPA Saskatchewan offers CPD courses at a reduced cost for CPAs approved for exemption under special circumstances.


When a CPA decides to discontinue their membership, there is a required resignation application to complete and return to the 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.

Exemptions & Reductions