In addition to completing CPA PEP and the common final examination (CFE), the CPA certification program requires a term of relevant practical experience. The knowledge and competencies gained through practical experience complement those developed through education.
Practical experience requirements for the practice of public accounting are recognized separately from practical experience requirements for certification. The specific regulations and bylaws of the provincial/regional body and the specific licensing regime or authority within each provincial body to control public accounting take precedence over these general requirements.
Practical experience is administered by the provincial CPA bodies. For additional information regarding practical experience, please visit the following websites: