Experience Requirement

Last updated on August 25, 2026

The new experience requirements are effective January 1, 2027. They will apply to all CPA Learners registering on or after that date, as well as to those who transition to the CPA Professional Program after that date. For more details on experience transition, please visit  Experience Transition.

Full requirements are available here. Please note that these details may change, and additional information will continue to be provided throughout 2026.

Western Region Experience Requirements

  • Learners must work in roles that allow them to demonstrate the highest proficiency levels in either Financial Reporting or Management Accounting (please note that we are using the term "Management Accounting" to represent Management decision-making and information systems and technology from Competency Map 2.0.)
  • A minimum of 24 months of full-time qualifying experience (excluding leave) in a CPA Training Area is required, comprised of:
    1. Up to 8 months of Foundational experience (full-time, or equivalent), and
    2. At least 16 months of Professional experience (full-time, or equivalent).
  • Foundational experience is critical for developing the competencies necessary for more advanced roles and must be in one or more CPA Training Areas. While it may be at an entry level, it must involve decision-making and the application of judgment; thus, it cannot be clerical in nature.
  • Professional experience must be in one or more CPA Training Areas, building on foundational experience with greater complexity and more advanced decision-making
  • All Learners must be mentored during their professional experience by a CPA working in a more senior position at their organization. The mentor and Learner must work for the same entity, though not necessarily in the same business unit or location. 
  • Before commencing professional experience, all Learners must prepare and submit an experience plan, which will be approved by both their mentor and their provincial body.