Practical Experience Transition

The CPA Professional Program includes a period of practical experience of a minimum of 24 months, consisting of:

• Up to 8 months of Foundational Experience: Hands-on work where you begin applying your knowledge.
• At least 16 months of Professional Experience: More advanced work, focused on developing decision-making skills.

Learners can start reporting practical experience in January 2027. A work plan must be submitted and approved by the profession before you can report your professional work experience. You are required to meet all Practical Experience requirements before applying to start the Professional Readiness module. Time off, such as vacation or holidays, and leaves of absence, do not count toward your 24-month experience duration.

If you transition your experience, recognized experience under the existing program will be assessed to determine the experience requirements you will need to meet in the new program. Existing CPA PER policies remain in place for candidates until they complete the program or transition to the CPA Professional Program. 

Additional information about practical experience will be provided in 2026.