CPA auditor designation
PUBLIC ACCOUNTANCY
PERMIT
Do you want to obtain a public accountancy permit 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 in accordance with the Regulation respecting the public accountancy permit of the Ordre des comptables professionnels agréés du Québec.
See at a glance the essential information about the public accountancy permit
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Practical experience: explanatory sheets
for the auditor and the auditor limited to review engagements (the documents are in French only)
Public accountancy permit
limited to review engagements
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 “limited to review engagements.”
Education + Examination
+ Practical Experience
Public Accountancy Permit
EDUCATION AND
COMMON FINAL EXAMINATION (CFE)
Education and examination requirements:
CPA AUDITOR
CPA AUDITOR LIMITED TO REVIEW ENGAGEMENTS
CPA EDUCATION
PROGRAM 1
Successfully complete the taxation and assurance modules/courses.
DAY 2 OF
THE FINAL COMMON EXAMINATION 2
Select and successfully complete the assurance role AND receive a pass standing for depth in financial reporting.
You did not meet the requirement regarding the Financial reporting during the CFE? Learn more on the public accountancy examination.
PRACTICAL EXPERIENCE
Practical experience requirements depending on the type of permit:
CPA AUDITOR
TRAINING
ENVIRONMENT
Complete the entire 24-month period of practical experience in a pre-approved program in audit that will enable you to develop in-depth competencies in financial reporting and in audit and assurance
BILLABLE
HOURS
24 months of practical experience at a firm recognized by the Order, where you have accumulated 1,250 hours in assurance, including 625 hours AUDITING historical financial information for various types of clients operating in diverse industries.
GUIDANCE
Be guided throughout the period of practical experience by a CPA mentor who holds a public accountancy permit.
CPA AUDITOR LIMITED TO REVIEW ENGAGEMENTS
TRAINING
ENVIRONMENT
Complete the entire 24-month period of practical experience in a pre-approved program in review engagement or audit that will enable you to develop in-depth competencies in financial reporting and breadth competencies in assurance.
BILLABLE
HOURS
24 months of practical experience at a firm recognized by the Order, where you have accumulated 1,250 hours in assurance, including 625 hours providing ASSURANCE on historical financial information for various types of clients operating in diverse industries.
GUIDANCE
Be guided throughout the period of practical experience by a CPA mentor who holds a public accountancy permit that may be limited to review engagements.
1 Two education options are available to you: the university graduate program or the national program delivered by the Order.
2 Learn more on the Common Final Examination (CFE).