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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

Learn more > 
Exercice de la profession : comptabilité publique et acte réservé

Practice of the profession: public accountancy and reserved act

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Comment obtenir le titre de CPA auditeur - vidéo explicative 

How to obtain the CPA auditor designation - explanatory video

Learn more >
Stage : grille de compétences spécifique en comptabilité publique 

Practical experience: specific skills grid in public accountancy

See the grid >
Stage : fiches explicatives 

Practical experience: explanatory sheets

for the auditor and the auditor limited to review engagements (the documents are in French only)
Obligations liées au permis de comptabilité publique 

Obligations related to holding a public accountancy permit

See the obligations > 
Le permis de comptabilité publique en cours de carrière 

The public accountancy permit during your career

Learn more > 

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

stage 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

stage 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.
For candidates for the practice of the profession, the 24-month period of practical experience in a pre-approved program in review engagement or audit represents an accelerated path to obtaining the public accountancy permit as soon as the CPA permit is issued. However, any relevant experience in a firm that meets the requirements of the Regulation respecting the public accountancy permit of the Ordre des comptables professionnels agréés du Québec can also lead to obtaining this permit. To this end, you will be able to submit a request for evaluation to the public accountancy committee once you are a CPA member.

NOTES

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).


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