Candidate Public Practice FAQs

These FAQs are designed to help CPA candidates in both the Pre-approved Program Route (PPR) and the Experience Verification Route (EVR) working in public practice understand their practical experience requirements, reporting responsibilities, and post-designation support.

General

A CPA candidate cannot offer professional or public accounting practice services on their own or perform these services through a non-registered firm.

For a CPA candidate to gain the experience required to register a Professional Accounting Firm (PAF), they must gain that experience working at a registered PAF.

Verify the PAF to ensure the organization you are considering employment with could provide the desired qualifying experience.

Public Practice FAQs

Within the Financial Reporting competency area, you must have achieved all four subcompetencies to a Level 1 or greater, with at least two at a Level 2.

In addition, you must meet the chargeable hours requirement with at least 425 assurance hours.

Within the Audit and Assurance competency area, you must have achieved all three subcompetencies to a Level 1 or greater, with at least two at a Level 2.

In addition, you must meet the chargeable hours requirement with at least 1,250 assurance hours.

Within the Taxation competency area, you must have achieved all three subcompetencies to a Level 1 or greater, with at least two at a Level 2.

In addition, you must have at least 1,250 taxation hours.

CPA candidates working in the following pre-approved programs must attach a completed Chargeable Hours Form:

  • External Audit
  • Review
  • Assurance/Compilations/Taxation

The form is not required to be signed.

CPA Public Accounting Chargeable Hours Submission Form

No, a Chargeable Hours Form is not required for CPA candidates working in a Taxation program through the Pre-approved Program Route.

An External Audit pre-approved program is designed to provide CPA candidates with the experience and assurance hours to register a Professional Accounting Firm to provide Audit services post-designation should there be a career need in the future.

If a CPA candidate does not meet the requirements upon receiving their designation, they can meet the requirements post-designation.

For more information about obtaining rights to practice public accounting and registering a Professional Accounting Firm please email PAF@cpaalberta.ca or review the varied registration model document below.

Varied Registration Model

A Review pre-approved program is designed to provide CPA candidates with the experience and assurance hours to register a Professional Accounting Firm to provide Review services post-designation should there be a career need in the future.

If a CPA candidate does not meet the requirements upon receiving their designation, they can meet the requirements post-designation.

For more information about obtaining rights to practice public accounting and registering a Professional Accounting Firm please email PAF@cpaalberta.ca or review the varied registration model document below.

Varied Registration Model

An Assurance/Compilations/Taxation pre-approved program is designed to provide CPA candidates with the experience and assurance hours to register a Professional Accounting Firm to provide Compilation services post-designation should there be a career need in the future.

If a CPA candidate does not meet the requirements upon receiving their designation, they can meet the requirements post-designation.

For more information about obtaining rights to practice public accounting and registering a Professional Accounting Firm please email PAF@cpaalberta.ca or review the varied registration model document below.

Varied Registration Model

Yes, all CPA candidates working in public accounting firms through the Experience Verification Route require a Chargeable Hours Form be attached to their last experience report in PERT. The form must be signed by the designated member of your firm.  CPA Public Accounting Chargeable Hours Submission Form

Yes, if a CPA candidate did not pursue the public accounting path through the education and practical experience streams, they can meet the requirements of the Varied Registration Model post-designation (i.e. after becoming a member).

As well, once admitted into membership, a CPA candidate can expand on service offerings by meeting the requirements of additional varied registration categories post-designation.

If a CPA candidate, at the time of admission to membership, wishes to expand their services into a new area (i.e. Review Engagements). They could do so by meeting the requirements of Review Engagements by gaining additional experience or education post-designation.

CPA candidates are not eligible to enroll in the PDPA course and exam until they are admitted to membership.

 Those who attained their designation without completing the education components for professional accounting firm registration requirements can participate in the Post-Designation Public Accounting (PDPA) program to meet their requirements.

PDPA is specifically for CPAs who did not complete their assurance or taxation component modules for public practice rights and/or did not demonstrate the required depths on their CFE, but want to provide:

  • Audit or Review services: the PDPA module and exam, which is comprised of assurance, taxation, financial reporting, finance, and strategy and governance, will meet the education component for the Varied Registration categories of Audit, Review, Compilation, and Other Regulated Services – Taxation.
  • Compilation or Taxation services: the PDPA-Tax module and exam will meet the education component for the Varied Registration categories of Compilation and Other Regulated Services – Taxation.
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