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The Importance of Practical Experience

In addition to the completion of the CPA Professional Education Program (CPA PEP), including the Common Final Examination (CFE), the CPA certification program requires students to complete Practical Experience, which is intended to complement the knowledge gained through education and apply those competencies in a practical setting.

Five Key Requirements Will Help You on the Path to a CPA Designation

CPA Ontario Practical Experience Requirements include:

  1. A minimum term of 30 months of relevant and progressive experience (up to 12 months can be claimed as prior experience, and up to 18 months of qualifying experience may be accumulated before beginning CPA PEP)

  2. Demonstrated proficiency in Technical and Enabling Competencies

  3. Appropriate supervision by a CPA Ontario Mentor

  4. CPA Students are required to report their experience development in the Practical Experience Reporting Tool (PERT) at least twice in every 12 month period of employment. At specified times (a to c below) students are required to request a review of their experiences reports with CPA Ontario and provide evidence to support their assessment to the satisfaction of CPA Ontario.

a) when changing jobs or pathways;
b) after 12 months of work experience (only if in EVR)
c) at completion of all practical experience requirements.

5. Semi-annual meetings with a CPA-approved mentor and document in PERT

For more detailed information, please review the CPA Ontario Practical Experience Requirements.

Finding it Difficult to Keep All of Your Acronyms Straight?

View the handy glossary of terms commonly used in the interpretation of CPA Practical Experience Requirements (CPA PER).