Practical Experience

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.

General Requirements

CPA PEP candidates have seven years to meet the CPA certification program experience requirements, starting from the date of admission into CPA PEP.

There are five things to remember about CPA certification experience requirements:

Relevant experience is gained over at least 30 months
Experience must be appropriately supervised
Candidates must record detailed reports at regular intervals
Candidates must meet and discuss their progress at least semi-annually with a CPA mentor
Experience is assessed by the CPA profession

Reporting Practical Experience

Current candidates are expected to regularly log into the Practical Experience Reporting Tool (PERT), report their experience and check for any outstanding action items. User guides are available within PERT for instructions on reporting and using the tool.

Candidates working in an experience verification position should report to the profession based on the timelines provided to them in their last CPA review.
Candidates working in a pre-approved position should continue to report their experience and request a CPA review once they have completed their experience requirements or if they change jobs.

Practical Experience

General Requirements

Reporting Practical Experience

Career Support Services for Candidates

More Information About Practical Experience