Understand the Requirements

There are six main technical competency areas that have three to four specific sub-areas of proficiency. Please see the table above at the top of this page for the competency areas and sub-areas.

CPA candidates are not expected, nor is it realistic, to demonstrate achievement of all technical competencies; however all candidates must achieve a selection at both Level 1 and Level 2 as defined by core, depth and breadth requirements.

Core

• CPA candidates must gain proficiency in any three competency sub-areas in Financial Reporting and/or Management Accounting to a minimum of Level 1 proficiency.

Depth

• CPA candidates must gain proficiency of all the competency sub-areas in one of the six competency areas.

• At least two of the competency sub-areas must be at Level 2 proficiency; all others at Level 1.

Breadth

• CPA candidates are required to gain proficiency in at least eight competency sub-areas.

• At least four sub-areas must be gained at Level 2 and the remaining at Level 1.

• These proficiencies can overlap with what has already been achieved in depth and core competencies.

Enabling competencies reflect the personal attributes of being a CPA to perform in an increasingly complex and demanding environment. Enabling competencies are developed while completing the technical ones during the duration of practical experience.

The enabling competencies are grouped into five key areas:

1. Acting ethically and demonstrating professional values
2. Solving problems and adding value
3. Communicating
4. Managing self
5. Collaborating and leading

Once a Level 2 proficiency is achieved, responses must be documented in PERT, discussed with your mentor and submitted with your next CPA Review.

CPA candidates must demonstrate competency through the progression of tasks from Level 0 through Level 2 throughout their practical experience journey.

• Level 0 is purely administrative or clerical experience.

• Level 1 is professional experience, but it is lower than expected for a newly certified CPA. This level can include tasks, which are routine in nature, of a low level of complexity. Level 1 can also include tasks that can be executed with a lower level of autonomy.

• Level 2 is experience expected of a newly certified CPA. Completed tasks can be both complex and undertaken with autonomy. Highly complex tasks undertaken with a moderate level of autonomy may also count as Level 2 experience.

• CPA candidates are required to be mentored by a CPA in good standing with CPA Alberta throughout their term of practical experience.

• Mentor meetings must discuss PERT experience reports and the development of technical and enabling competencies.

• CPA candidates must meet with their mentor semi-annually and have these meetings documented in PERT.

• When you request a Completion CPA Review, there will be a one-month penalty applied for each missed or undocumented mentor meeting

• CPA candidates must update their experience reports and self-assess their competency development semi-annually in PERT.

• The Candidate PERT Guide (see the file below) is a comprehensive guide to support all reporting steps.