CPA Practical Experience Requirements
In addition to formal education and the common final examination, the CPA certification program requires CPA candidates to complete a term of relevant practical experience. The knowledge and competencies gained through practical experience complement those developed through education.
The standards for practical experience apply to certification for entry into the profession only. Practical experience requirements for the practice of public accounting are recognized separately from practical experience requirements for certification. The specific regulations and bylaws of the CPA Alberta for public accounting take precedence over these general requirements.
Overview of the CPA practical experience requirements
Additional information on the CPA practical experience requirements
The CPA Practical Experience Requirements consist of the national standards for the relevant practical experience component of the CPA certification program. CPA students/candidates who register and begin a period of qualifying practical experience on or before August 31, 2014, can complete their experience under the requirements of any legacy program. The deadline to satisfy the practical experience requirements of a legacy program is September 1, 2018. CPA students/candidates who have not satisfied the requirements of the legacy program at that date must transition to the CPA requirements.
While the CPA profession strives for national consistency, provincial regulations and bylaws take precedence over national requirements. CPA students/candidates are subject to the specific regulations and
bylaws of the provincial body with which they have registered. Refer to CPA Alberta regulations and bylaws for the specific requirements.
The CPA Harmonized Practical Experience Policies includes a collection of policy directives for the CPA Practical Experience Requirements (CPA PER). It outlines the profession’s expectations regarding the implementation of policies for qualifying:
- practical experience
- transition rules
- reporting and assessment
The governing documents in Alberta dictate the usage of these policies.