Public accountancy permit (CPA auditor)

Do you want to become a CPA auditor and be authorized to sign audit or review engagement reports once your CPA permit has been issued? Below you will find all the education, examination and practical experience requirements you must satisfy during the CPA qualification process so that the Order can issue your public accountancy permit.

Is having to find a pre-approved training environment where you can develop the required audit competencies (including the minimum audit engagement hours) stopping you from obtaining your permit? You can choose the path leading to a public accountancy permit limited to review engagements. This permit allows holders to issue review engagement reports exclusively and use the “CPA auditor” designation, provided that it is followed by “authorized to practise exclusively in review engagements.”

Education and Common Final Examination (CFE)

To obtain a public accountancy permit (designation of CPA auditor or CPA auditor authorized to practise exclusively in review engagements), you must complete these education and examination requirements.

CPA auditor
and
CPA auditor authorized to practise exclusively in review engagements
Education1
Complete the taxation and assurance modules/courses.
Common Final Examination (CFE)2
Receive a “Pass” standing in the assurance role (Day 2).
Receive a “Pass” standing for depth in financial reporting (Level 2).

You did not meet the requirement regarding the Financial reporting during the CFE? Learn more on the public accountancy examination.

Practical experience

Are you working towards the designation of CPA auditor or CPA auditor authorized to practise in review engagements exclusively? Please carefully read the tables below, because the practical experience requirements are different.

CPA auditor

Training environment
Complete the entire 24-month period of practical experience in a pre-approved program in audit3.
Chargeable hours
Accumulate 1,250 hours in assurance (audit or review engagements), including at least 625 hours devoted to audit engagements.
Mentor
Be guided throughout the period of practical experience by a CPA mentor who holds a public accountancy permit (CPA auditor).
CPA auditor authorized to practise exclusively in review engagements
Training environment
Complete the entire 24-month period of practical experience in a pre-approved program in review4 or audit.
Chargeable hours
Accumulate 1,250 hours in assurance (audit or review engagements).
Mentor
Be guided throughout the period of practical experience by a CPA mentor who holds a public accountancy permit (CPA auditor or CPA auditor authorized to practise in review engagements exclusively).

Factsheets have been designed to show the increasing complexity of tasks for the different practical experience profiles, including those leading to a public accountancy permit: auditor (French only) and auditor limited to review engagements (French only).

The Order has also compiled a competency map for the audit program, providing candidates with a required tasks template.

Find out more

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.

Public accountancy permit obligations

Pour conserver votre permis de comptabilité publique (titre de CPA auditeur) tout au long de votre carrière, vous devrez vous assurer de satisfaire aux obligations qui y sont liées. Learn more >

Obtaining a public accountancy permit (cpa auditor) in mid-career

If you do not wish to obtain a public accountancy permit and practise as a CPA auditor at the start of your career, you can acquire it after obtaining your CPA permit by completing the required practical experience, education and examination. When you submit your application, the Order will analyze your file and determine the requirements you must satisfy depending on your academic and professional path. Learn more about the process >


NOTES

Two education options are available to you: the university graduate program or the national program delivered by the Order.
Learn more on the Common Final Examination (CFE).
3 The pre-approved program in audit must enable candidates to develop in-depth competencies in financial reporting and in audit and assurance.
4 The pre-approved program in review must enable candidates to develop in-depth competencies in financial reporting and breadth competencies in assurance.

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