Mentorship and supervision
During your period of practical experience, you are required to have both a CPA mentor, who will provide guidance on your CPA competency development, and a line supervisor, who will monitor the tasks you perform on a daily basis. In some cases, the mentor and line supervisor may be the same person.
Given the amount of supervision needed during the period of practical experience, self-employed positions are not authorized.
You are responsible for finding your CPA mentor once you are registered with the Order and are ready to begin a period of practical experience.
Your CPA mentor must:
- be a member in good standing of the Order or another professional Canadian accounting body;
- work in the same organization as you (if no CPA is on staff, you can use another CPA from your own network);
- have completed the registration form.
If the period of practical experience is in public accountancy, the mentor must also:
- hold the CPA auditor designation and perform audits in the accounting firm where practical experience takes place.
If you complete part of your practical experience during your undergraduate studies, you are not required to be guided by a mentor during this period. However, for the portion of practical experience to be completed immediately after your undergraduate degree, you will need to find a mentor with whom you will discuss the competencies developed during this period.
- Meet with candidates at least twice a year and discuss with them the information recorded in the practical experience reports.
- Assist candidates in creating their practical experience reports by discussing the CPA competencies acquired and the proficiency levels attained.
- Sign off on the periodic practical experience reports and the final report prepared by candidates.
The mentor’s role is not to validate the tasks performed by the candidate on a daily basis. This is the line supervisor’s responsibility.
You must be given proper supervision, preferably by your CPA mentor, or by another person who works in the same organization where you are completing your practical experience. In the latter case, there is no requirement for the line supervisor to be a member of the Order.
Line supervisor’s responsibilities
- Attest to the tasks performed by the candidate and recorded in the practical experience reports.
If the line supervisor is not the CPA mentor:
- Assign work to the candidate and liaise with the CPA mentor.