Bridging Requirements for Members

Members who have a Tier 2 Permit and wish to upgrade to a Tier 1 Permit must complete the required 625 hours in the audit of historical financial information either as an employee or a
contractor at a PPR registered with CPA New Brunswick within a rolling five-year period. The required hours must be verified by the employer.

Members who have a Tier 3 Permit and wish to upgrade to either a Tier 2 or Tier 1 Permit must:

  • Take the PDPA Course
  • Pass the PDPA exam
  • To upgrade to a Tier 2 Permit, get a minimum of 625 hours in providing assurance on historical financial information (verified by the employer) as an employee or a contractor at a PPR registered with
  • CPA New Brunswick within a rolling five-year period; or
  • To upgrade to a Tier 1 Permit, get a minimum of 625 hours in the audit of historical financial information (verified by the employer) as an employee or a contractor at a PPR registered with CPA New Brunswick within a rolling five-year period