Information for Candidates Working in Public Practice

In addition to the CPA Practical Experience Requirements required for certification, candidates must meet specific criteria to obtain practice rights when they become members.

This outlines how those seeking practice rights in the future, such as CPA candidates, can meet the experience requirements under the Varied Registration Model (which covers the requirements for those looking to register a Professional Accounting Firm (PAF), become a partner in a firm, or have responsibility for an entire accounting engagement in a specified area of practice).

Understanding Public Accounting Practice Services

The Alberta Chartered Professional Accountants Act (CPA Act) requires those to register as a PAF if they are engaged in any professional accounting practice or public accounting practice services in Alberta. The practice of professional or public accounting is defined as providing or offering to provide any of the following services:

I. an assurance engagement (audit, review or other assurance)
II. a specified auditing procedures engagement
III. a compilation engagement
IV. accounting services
V. forensic accounting, financial investigation or financial litigation support services
VI. advice about or interpretation of taxation matters
VII. preparation of a tax return or other statutory information filing

A candidate cannot offer professional or public accounting practice services on their own or through a non-registered firm. For a candidate to gain the practical experience required to register a PAF, they must gain experience working at registered PAF.

Based on the level of service a candidate wants to provide in the future, this PAF may also need to be registered as a Pre-approved Program Route Provider (PPRP).

Verify the PAF to ensure the organization a candidate is considering employment with will provide the desired qualifying practical experience.



Professional and Public Accounting Practice Varied Registration Model

As mentioned, PAFs in Alberta are registered under the Varied Registration Model.

The model provides clarity the types of services that a PAF can perform and follows the standards set for PAF registrations (including licensure in some provinces) across the country.

The Varied Registration Model has four categories, which capture the various types of PAFs that exist:

  • Audit
  • Review
  • Compilation
  • Other regulated services (including public accounting practice services)

Under this model, PAFs are registered and approved based on the service it provides. For example, a firm may be registered as providing compilation, review, and other regulated services.

Approval is based on the training, qualifications, and experience of the members at the PAF. In any given PAF, different CPAs may provide different services.

CPA Alberta can assess any member who implements any of the services listed under the professional or public accounting practice. It is the firm’s responsibility to ensure individuals are providing appropriate services to clients, based on the staff member’s assessment by CPA Alberta. This ensures that individuals are trained appropriately and are qualified to provide services.


Category Requirements

Each category under the Varied Registration Model has education, experience, and examination requirements that must be met for a candidate to be eligible to provide the service.

The Professional Education Program (PEP) and Common Final Exam (CFE) have electives which prepare a candidate for the varied registration categories. However, if a candidate has not completed these electives during their education program, they will have the opportunity to meet these requirements post-designation.

To understand the education and experience required, read the Professional Accounting Firm Varied Registration Category Requirements. 

If a 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 candidate can expand on service offerings by meeting the requirements of additional varied registration categories post-designation.

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

Those who attained their designation without completing the education components for the public practice 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.

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


Pre-approved Program (PPR) Information

It is important to note, registration is not granted upon certification.

Public practice pre-approved programs are designed to help candidates meet the registration requirements at the point of certification.

View program registration requirements:

  • This program enables candidates to meet the audit engagement requirements at the point of certification.
  • The chargeable hours requirements* of this program are 1250 assurance hours; of which a minimum of 625 hours must be obtained in audits of historical financial information.
  • Candidates who complete this program will achieve a depth in Financial Reporting and Audit & Assurance, a core in Financial Reporting and breadth through Finance and Strategy & Governance.

  • This program enables candidates to meet the review engagement requirements at the point of certification.
  • The chargeable hours requirements* of this program are 1250 assurance hours; of which a minimum of 625 hours must be obtained in providing assurance of historical financial information.
  • Candidates who complete this program will achieve a depth in Financial Reporting, core in Financial Reporting and breadth through Audit & Assurance and Taxation.

  • This program enables candidates to meet the compilation engagement requirements at the point of certification.
  • The chargeable hours requirements* of this program are 425 assurance hours.
  • Candidates who complete this program will achieve a depth in Financial Reporting, core in Financial Reporting and breadth through Audit & Assurance and Taxation.

If you are an employer looking to create one of these programs at your firm, please contact ppr@cpaalberta.ca.

* For more information on chargeable hours see the Chargeable Hours Fact Sheet.


Experience Verification (EVR) Information

Candidates who choose to work in public practice must work at a registered PAF. If you are unsure if your organization is a registered PAF, search for the firm here.

Candidates can work in a PAF outside of a pre-approved program. However it is important you aim to register in a PAF in the future, and are aware of the implications of gaining your experience outside of a PPR. For more information on these outcomes, can be found the Professional Accounting Firm Varied Registration Category Requirements.

If you are a candidate working in public practice outside of a PPR and have questions about your path, please contact practicalexperience@cpaalberta.ca.

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