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Mentorship and supervision

During your period of practical experience, you are required to have both a CPA mentor, who will provide guidance on your CPA competency development, and a line supervisor, who will monitor the tasks you perform on a daily basis. In some cases, the mentor and line supervisor may be the same person.

Given the amount of supervision needed during the period of practical experience, self-employed positions are not authorized.


You can change your mentor and your line supervisor directly in your online file.

CPA mentor

You are responsible for finding your CPA mentor once you are registered with the Order and are ready to begin a period of practical experience. If you complete part of your practical experience during your undergraduate studies, you are not required to be guided by a mentor during this period. 

Your CPA mentor must:

  • be a member in good standing of the Order or another professional Canadian accounting body;
  • work in the same organization as you (if no CPA is on staff, you can use another CPA from your own network);
  • confirm your pairing in his or her online file;
  • meet with you at leat twice a year and discuss the CPA competencies to acquire.

If the period of practical experience is in public accountancy, the mentor must also:

  • hold the CPA auditor designation; AND
  • perform audits in the accounting firm where practical experience takes place.

The mentor’s role is not to validate the tasks performed by the candidate on a daily basis. This is the line supervisor’s responsibility.Are you a CPA mentor? Learn more here >

Line supervisor

You must be given proper supervision, preferably by your CPA mentor, or by another person who works in the same organization where you are completing your practical experience. In the latter case, there is no requirement for the line supervisor to be a member of the Order.

Line supervisor’s responsibilities

  • Attest to the tasks performed by the candidate and recorded in the practical experience reports.

If the line supervisor is not the CPA mentor:

  • Assign work to the candidate and liaise with the CPA mentor.