All about CPA practical experience

What does the CPA
practical experience consist of?

The practical experience period is an essential part of the process of becoming a CPA. It provides you with opportunities in the workplace to apply what you have formally learned, and helps you acquire and strengthen your professional skills, as defined in the CPA Competency Map.
Regardless of what your goals are, the CPA practical experience lets you chart your path in the business world!
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24 months of paid practical experience
You will work in a real-life management and decision-making setting, while developing the most sought-after skills in the job market, in the work environment of your choice:
  • industry
  • public practice
  • public and parapublic sector
  • non-profit sector
Full or part time
You may complete your practical experience period on a full-time (minimum of 32 hours per week) or part-time (minimum of 17.5 hours per week) basis. In both cases, the practical experience lasts at least 24 months in total. The part-time practical experience period is prorated on the basis of a 32-hour work week.
Progress through the CPA competencies
You will develop CPA competencies throughout your period of practical experience, based on your interests:
  • financial reporting
  • management accounting
  • finance
  • assurance
  • taxation
  • strategy and governance
  • sustainability
  • emerging technologies
  • data management and governance
  • value creation
  • real-time decision-making
  • innovation
Experience before registration with the Order
Have you accumulated any relevant experience before registering with the Order? If so, a maximum of 8 months of practical experience could be recognized via your online file. You must have already earned at least 30 university credits when you acquired the experience.
Experience after registration with the Order
Once you are registered with the Order and have begun your practical experience, you will need to submit your declaration of start of practical experience in your online file within 60 days of your first day of work.

A minimum of 16 months of practical experience must be completed after the start of your Professional Education Program.
Two practical experience reports per year
You will need to write two practical experience reports for each 12-month period worked. Your reports help you progress and achieve the CPA competencies.

Your reports will need to be updated in your online file. Please specify the start and end dates in your reports!
Mentorship
During your practical experience period, you receive expert guidance and advice from a CPA mentor.

You will have two meetings per year with your CPA mentor in view of drafting your practical experience reports.

Paths  
to explore

There are different equally rewarding paths that you can take to meet your practical experience requirements.

To acquire your practical experience, you can opt for:
  • a pre-approved program;
  • the experience verification route;
  • a combination of the two.
Find out which path is right for you!
Cheminements

PREAPPROVED PROGRAM

WHAT IS IT?

Many accounting firms and some large organizations have set up a preapproved practical experience program with the Order. In this type of program, your duties have been analyzed before you start working at the firm or organization. A program leader, who is also a CPA, is responsible for assigning the preapproved program’s duties to candidates.

To obtain the CPA designation and the public accountancy permit at the same time, the preapproved program must be in the field of public accountancy (audits or reviews) for the entire period of practical experience.

Although practical experiences in a preapproved program other than in the field of public accountancy are possible, they are much rarer and qualify you only for the CPA designation, but not for the public accountancy permit.

Want to obtain the CPA Auditor designation? See all of the requirements you will need to meet to do so.

WHERE CAN I COMPLETE MY PRACTICAL EXPERIENCE PERIOD?

At an accounting firm, business or public body with a program that has been preapproved by the Order.

To guide you in your job search, the Order provides you with a directory of preapproved practical experience programs.

Consult our directory of preapproved programs > 

See what life in a firm looks like > 

PRACTICAL EXPERIENCE DECLARATION

In your online file, you must attach the declaration form signed by your program leader to your declaration of start of practical experience within 60 days of your first day of work.

EXPERIENCE VERIFICATION ROUTE

WHAT IS IT?

Any employer (firm, business, public body) can hire a CPA trainee (non-auditor) for a practical experience on the basis of what is known as the experience verification route. On this path, you develop competencies in 24 months with the goal of obtaining the CPA designation. However, this path does not qualify you for a public accountancy permit.

Experience verification provides greater flexibility and diversity in areas such as:

  • sustainability
  • emerging technologies
  • data management and governance
  • value creation
  • real-time decision-making
  • innovation

The Order will analyze your practical experience when you declare it to determine whether the position meets all of the requirements.

Consult our many practical experience offers on Emploi CPA!

WHERE CAN I COMPLETE MY PRACTICAL EXPERIENCE PERIOD?

At an accounting firm, business or public body.

The possibilities are as varied as your interests! Refer to these examples of practical experiences if you would like some guidance in your search.

PRACTICAL EXPERIENCE DECLARATION

In your online file, you must attach a duly completed practical experience description for approval by the Order form to your declaration of start of practical experience. The form must be signed by your mentor and immediate superior within 60 days of your first day of work.

PRACTICAL EXPERIENCE REPORTS

Regardless of the path you choose, you must submit reports in the following situations:
  • Two practical experience reports for each 12-month period worked
  • You are reaching the end of a practical experience authorized for a limited time
  • You change jobs and/or your job description has changed significantly
  • You have met all the requirements of the period of practical experience (end of practical experience report)

What are my
RESPONSIBILITIES?

Responsabilités
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End of
the practical
experience
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Experience before registration with the Order

My situation

A CPA mentor is not a requirement for the period of practical experience before registration.

My responsibilities

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Experience after registration with the Order

My situation

My responsibilities

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End of the practical experience

My situation

  • I have met all practical experience requirements. and/or
  • I have changed job and/or my job description has changed significantly.

My responsibilities

 

And what about the CFE?

You can register for the CFE once your PEP is completed. You don’t need to have completed your internship to do it!

And what about the permit application?

To apply for your permit and obtain your CPA designation, you must have completed your PEP, met all practical experience requirements and passed the EFC.

Stage Hors-Québec

PRACTICAL EXPERIENCES
OUTSIDE QUEBEC

A practical experience may be completed outside Quebec or even outside Canada and may be recognized by the Order if it meets the requirements for CPA competencies.

Candidates must have the Order confirm whether their practical experience is eligible before they start it, even in the case of preapproved programs.

The following conditions must be met:
  • The practical experience meets the Order’s criteria and enables the candidate to acquire CPA competencies.
  • The practical experience is completed under the supervision of a CPA mentor from Canada.

Ressources

Do practical experiences pay well?
Can practical experiences turn into jobs?
How does the transition from theory to practice happen?
A key moment of your practical experience

recourses during the process
of acquiring the CPA designation

At any step in the process of acquiring the CPA designation, if you are dissatisfied with the way in which your file has been handled by the Order, you may share your observations with the Order’s qualification committee by writing to candidat@cpaquebec.ca.

You may also file a complaint for free with the Commissaire à l’admission aux professions, an independent government entity that receives and reviews complaints about professional admission processes, whether they concern the Order or another organization involved in your admission process, such as a university or CPA Canada.

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