Students and Candidates

Practical experience is an essential part of earning your CPA designation. The following documents will provide you with valuable information about the CPA practical experience requirements.

Overview of the CPA practical experience competency requirements

Click to watch the video on CPA PER Competencies.

CPA Practical Experience Overview for Future CPAs

This document is designed to give you a brief overview of the requirements and process involved in achieving the practical experience requirements.

CPA Practical Experience Competency Requirements

This document outlines the practical experience competencies that you must demonstrate to satisfy the practical experience requirements.

CPA Practical Experience Reporting Competency Statements and Illustrative Examples

This document outlines competency statements by proficiency level. It will help you to self-assess whether your current job, or a prospective one, will develop at least one technical competency sub-area to at least a Level 1 proficiency.

Please note that future CPAs interested in determining if their current job, or a prospective one, meets the necessary competency requirements to start the qualifying period of practical experience can complete CPA PE online self-assessment tool.

CPA Practical Experience Reporting Requirements

This document explains how PERT allows you to detail the experience you have gained towards achieving the required competencies and facilitate discussion of your progress with your CPA mentor.

Penalties for Non-Compliance

As per the CPA Practical Experience Requirements (CPA PER), candidates are required to meet with their mentors twice per year and log into PERT to provide required information within 90 days of their registration date. Effective June 1, 2017, candidates will incur a penalty if they do not comply with the CPA PER. This document outlines the penalties for non-compliance. (Please note that penalties are subject to change.)

PERT User Guides for Candidates and Employers

PERT User Guides are available to assist you in creating your experience reports within PERT. The guides will enhance your user experience and help you become more effective and efficient when capturing your practical experience.
  1. PERT User Guide CPA Candidates Working in the Experience Verification Route (EVR)
  2. PERT User Guide CPA Candidates Working in the Pre-approved Program Route (PPR)
  3. Quick Reference Guide for PERT Tasks
  4. PERT User Guide for Pre-approved Program Leader
  5. PERT User Guide for Pre-approved Program Manager
  6. PERT User Guide for Mentors

Completing Experience Verification Reports: A Guide

This document will assist you in completing your experience reports by providing you with a helpful overview of the process and a check list.

CPA Mentorship

Mentorship is a mandatory component of the Chartered Professional Accountant (CPA) practical experience requirements. Future CPAs must have an approved CPA mentor before they can begin their qualifying term. For more information on CPA Mentorship program and requirements, click here.

CPA Public Accounting Chargeable Hours Submission Form

This form is only to be completed by CPA candidates who are reporting CPA practical experience through the online Practical Experience Reporting Tool (PERT), are employed with a registered public accounting firm and need to report chargeable hours for the purpose of seeking a right to practice public accounting.

Chargeable Hours Fact Sheet - English

Chargeable Hours Fact Sheet - French

Pre-approved Program Providers

A list of employers offering programs that have been approved by the profession in advance.

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