All about the practical experience

Foundational work experience acquired before you register with the Order OR after may be recognized. Up to 8 months in total is permitted. This type of work experience is not mandatory. In fact, all 24 months of experience may be recognized as professional work experience, if the entire practical experience is completed after registering with the Order and depending on the competencies you expect to develop. Note that practical experience completed before registering with the Order may only be recognized as foundational work experience.

This type of experience is defined by the level of competencies demonstrated. It develops skills in line with the fundamentals of the CPA profession.

While this type of experience may be acquired in roles with fewer responsibilities, it must include situations that require decision making and the application of professional judgment. It therefore must not be limited to administrative or clerical tasks.

Professional work experience may only be acquired after you register with the Order. You must complete at least 16 months of professional work experience, but the 24 months of recognized experience may consist entirely of professional work experience.

This type of experience is defined by the level of competencies demonstrated. It develops the skills you’ll need to join the CPA profession as a fully competent professional.

This type of experience helps candidates consolidate their knowledge, develop autonomy and professional judgment, take on more strategic analyses, and acquire decision-making competencies in complex situations.

By progressing as a professional and developing competencies throughout your experience, you’ll demonstrate to the Order that you meet the requirements of CPA practical experience.

You may complete your practical experience on a full-time basis (minimum of 32 hours per week) or a part-time basis (minimum of 17.5 hours per week). In both cases, the total duration of the practical experience is 24 months. Part-time practical experience is calculated on a prorated basis based on a 32-hour work week. As such, your practical experience may take place over a period exceeding 24 months, depending on your schedule.

If you acquired practical experience before registering with the Order, a maximum of eight months of foundational work experience may be recognized.

To be recognized, this experience must:

• have been acquired after you earned a minimum of 30 university credits,
• have been acquired in the last five years,
• have been reported in your work plan,
• have been approved by a CPA in good standing at the same organization.

If you wish to obtain a public accountancy permit, which leads to this designation, your practical experience must meet certain requirements.

Visit the CPA auditor designation page for full details.

The Order recognizes practical experience that takes place outside Quebec or Canada if it fulfills the CPA competency development requirements.

Before you begin, you must ask the Order to confirm the experience’s eligibility. If you completed practical experience outside Quebec before registering with the Order, you may report it in your work plan so that we can assess its eligibility.

The following conditions must be met:

• The experience must meet the applicable program requirements and help you develop CPA competencies. If it is intended to qualify you for a public accountancy permit, the specific requirements for that permit must also be met.
• The experience must be supervised by a CPA Mentor who is a member of the CPA organization of a Canadian province or territory.

Depending on the nature of the practical experience and the pathway you are pursuing, the Order may require additional information or validation to confirm that the experience is eligible.

Since August 24, 2022, trainees have benefited from increased protections due to amendments to the Act respecting labour standards. The Act to ensure the protection of trainees in the workplace grants trainees the following, under certain conditions:

1. The right to be absent from the place of training during certain statutory general holidays
2. The right to be absent from the place of training due to sickness or for family or parental reasons
3. The right to a place of training free from psychological harassment, including such behaviour in the form of verbal comments, actions or gestures of a sexual nature
4. Protection from reprisals from an employer, educational institution, professional order, or any of their agents for exercising a right
5. Recourse to the Commission des normes, de l’équité, de la santé et de la sécurité du travail and the Administrative Labour Tribunal should one of their rights under the Act be infringed upon

For its part, the Order is required to take reasonable measures at its disposal to ensure that the trainee’s successful completion of experience or licensure is not compromised due to the exercise of a right set out in the Act.

Whether you’re a student, candidate for the practice of the profession, Mentor, program leader, manager, or partner in an organization that offers experience to candidates for the practice of the profession, you should familiarize yourself with these changes.

For more information on the rights of trainees and the obligations of persons overseeing them, please visit the CNESST page on trainee working conditions.