CPLD Reporting

About PD

It is in the public interest for all professionals to pursue Continuous Professional Learning and Development (CPLD). Professional accountants hold positions of utmost trust in organizations and as such owe a duty of care, not only directly to clients, but to employers, stakeholders and the public at large in bringing the most comprehensive and timely knowledge to their various tasks. The businesses served by accountants are vital to economic prosperity. Lack of competence has consequences to the view held of the profession by those served and affects all members in a negative fashion.

By attending PD sessions, members are able to maintain their relevance as they attempt to bring agile thinking to new, unforeseen circumstances. As members of the accounting profession, Certified Management Accountants must participate actively in ongoing professional development. It is the foundation of these policy guidelines that the primary responsibility for competence lies with the individual member. CMA Canada – British Columbia protects the public interest through a mandatory member PD requirement.


At its May 2003 national Board of Directors meeting, CMA Canada approved a national standard for PD. This standard is based on the obligation of members, contained in all provincial/territorial codes of ethics, whereby CMAs are required to develop and maintain the skills, knowledge and attributes expected of professional management accountants. In BC, Section 203 of the Society’s Rules of Professional Conduct states, “A Member shall sustain his/her professional competence by keeping himself/herself informed of, and complying with, developments in professional standards in all functions in which the Member practices or is relied upon because of his/her calling.”

It is therefore the responsibility of each Certified Member in BC to ensure they are fulfilling CPLD requirements and reporting all such activities to CMA Canada – British Columbia

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