Public accountancy permit
To obtain a public accountancy permit (CPA auditor designation), you must meet the following requirements*:
- Have completed the entire 24-month period of practical experience in a pre-approved path in assurance with an employer authorized to practice public accountancy.
- Have accumulated 1,250 hours in assurance (audit or review engagements), including at least 625 hours devoted to audit engagements. Those hours must be completed within a preapproved program in external audit.
- Be guided throughout the period of practical experience by a CPA mentor who holds a public accountancy permit (CPA auditor designation).
- Have passed the taxation and assurance elective modules or courses in the CPA Professional Education Program (PEP).
- Have chosen the assurance role of the Common Final Examination (CFE) and have “Pass” standing in the depth in Financial Reporting test (Level 2) as well as in the depth in Assurance role test (Level 3).
The pre-approved path in assurance in Quebec must allow candidate to demonstrate proficiency in financial information, as well as in-depth proficiency in audit and assurance. The Order has prepared a competency grid of such path. The grid presents generic tasks and should not be used integrally for the practical experience log. As explained in the Practical experience reports section, it should contain personal examples, and not generic tasks.
If you do not wish to obtain a public accountancy permit at the start of your career, you will be able to acquire it after you obtain your CPA designation by completing the required period of practical experience and training. Note that no assurance or audit hours completed outside a preapproved program in external audit will be considered for the public accountancy permit. When you submit your application, the Order will review your file and determine the requirements you must satisfy depending on your university and professional path.
* All the criteria for the issue of a public accountancy permit are determined in accordance with the Regulation respecting the public accountancy permit of the Ordre des comptables professionnels agréés du Québec.