Learn About the Pre-approved Program Route (PPR)

What is a Pre-approved Program?

These programs have already been reviewed and approved by the profession, thus the reporting process is streamlined.

  • The programs have been designed to provide CPA candidates all the required experience within 30 months.
  • The required technical sub-competency areas are already populated into the CPA candidate's experience report in PERT.
  • CPA candidates are responsible for self-assessing their proficiency against these areas, answering the enabling competency questions and discussing with their mentor semi-annually.
  • Each program is the responsibility of the designated pre-approved program leader.
  • A final Completion CPA Review is requested once the CPA candidate has met the technical and enabling competency requirements and has reached 30 months of duration.
  • If a CPA candidate departs from the pre-approved program before meeting the requirements, a Change of Job CPA Review must be requested.
  • Before experience reports are reviewed by the profession, they must be certified by the pre-approved program leader.

  • A secondment is any work completed outside of the approved competency map.
  • CPA candidates are required to create a separate experience report and detail examples of the qualifying work completed. Please see the CPA candidate guides and resources webpage to use the technical competency reporting templates.
  • CPA candidates in a public practice pre-approved program are limited to a maximum of 6 months of secondment. CPA candidates in other pre-approved programs are limited to a maximum of 12 months of secondment towards the fulfillment of CPA practical experience requirements.
  • If you have questions about secondments, please speak with your program manager or refer to the Practical Experience Policies.
A list of employers offering programs that have been approved by the profession in advance can be found in the below document. 
This form is only to be completed by CPA candidates who are reporting CPA practical experience and are employed with a registered professional accounting firm. CPA Public Accounting Chargeable Hours Submission Form Chargeable Hours Fact Sheet

Follow the Candidate PPR checklist and then review the PERT Guide for Future CPAs to get started.

 

If you have questions, please review the CPA Practical Experience FAQs webpage.

Refer to the guides and resources webpage for technical and enabling competency reporting templates. 

 

Practical Experience Requirements Overview videos

Practical Experience Requirements Overview for PPR Candidates in Public Accounting
Practical Experience Requirements Overview for PPR Candidates in Industry

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