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Qualification committee

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Role

The Qualification committee’s primary terms of reference are to carry out the responsibilities assigned to the Practical experience evaluation committee (formerly known as the Training period evaluation committee) under the Règlement sur les autres conditions et modalités de délivrance des permis de l’Ordre des CPA (the “Regulation respecting other terms and conditions”) and the Regulation respecting the public accountancy permit of the Ordre des CPA (the “Public accountancy regulation”), which include the authorization of practical experience (training period) projects, follow-ups and inquiries during practical experience, and the evaluation and approval or refusal of practical experience once it has been completed. The committee also assumes various ancillary responsibilities in relation to candidates for the practice of the profession.

It also has the mandate to carry out the responsibilities conferred on the Practical experience evaluation committee under section 7 of the Règlement sur les normes d’équivalence de diplôme et de la formation aux fins de la délivrance d’un permis de l’Ordre des CPA (the “Regulation respecting the standards for equivalence”) and section 31 of the Regulation respecting other terms and conditions, which include the evaluation and recognition (in whole or in part) or refusal of diploma or training equivalence applications related to undergraduate degrees and additional conditions leading to the CPA permit submitted by candidates for the practice of the profession under these regulations, including applications giving access to the public accountancy permit covered by a mutual recognition agreement (MRA). 

Responsibilities

The Qualification committee is entrusted with the following responsibilities:

  • Authorize or reject practical experience requests pursuant to section 11 of the Public accountancy regulation based on the objectives and criteria set out in this regulation, including practical experience in the public accountancy path in accordance with the second paragraph of section 5 of the Public accountancy regulation, and determine the conditions for authorization; 
  • For this purpose, recognize training environments with pre-approved practical experience programs leading to a CPA permit based on the criteria set out in section 8 of the Public accountancy regulation and the related supplemental administrative procedures, and determine the conditions for recognition;
  • Recognize practical experience of no more than 8 months completed prior to registration as a candidate for the practice of the profession and authorization of the practical experience, based on the criteria set out in the administrative procedures adopted by the Executive committee;
  • Authorize or reject any change to a practical experience project;
  • While practical experience is under way, verify with the trainee, mentor, supervisor, program leader or any other person working in the training environment compliance with the conditions for authorizing the practical experience;
  • Revoke the authorization of a practical experience or refuse to recognize part of a practical experience that does not meet the conditions for authorization;
  • Evaluate practical experience once completed and approve or refuse to recognize all or part of it, indicating where appropriate the reasons for refusal and the conditions under which it can be completed;
  • Authorize or refuse any request to extend the seven-year registration period set by section 3 of the Regulation respecting other terms and conditions;
  • Authorize any practical experience project and approve or refuse any practical experience completed by a candidate subject to the provisions of either the Règlement sur les conditions et modalités de délivrance des permis de l’Ordre des CA, the Règlement sur les conditions et modalités de délivrance des permis de l’Ordre des CMA or the Règlement sur les conditions et modalités de délivrance des permis de l’Ordre des CGA under the transitional rules, except for practical experience in public accountancy; 
  • Assess and recognize certain equivalence for candidates who began their practical experience or professional education under the former regulations and who are required to register as candidates for the practice of the profession under the Regulation respecting other terms and conditions, and generally ensure that the transitional provisions are applied;
  • Assess and recognize or refuse equivalence applications submitted by candidates for the practice of the profession under the Regulation respecting the standards for equivalence and the Regulation respecting other terms and conditions, as well as the equivalence applicable to the conditions leading to a public accountancy permit covered by an MRA;
  • Adopt the results of both the CFE leading to a CPA permit and the public accountancy examination once the Executive committee has approved them (after their first-time administration), subject to submitting to the Executive committee any substantial changes to the CPA Order examinations or their marking keys;
  • Adopt the examinations and marking keys for the CPA, CGA, CPA, CMA and CPA, CA paths and their 2015 results;
  • Make decisions on applications for additional attempts at the examinations pursuant to section 26 of the Regulation respecting other terms and conditions and section 17 of the Public accountancy regulation and the transitional rules;
  • Make decisions on applications for a review of examination results in accordance with the applicable regulations and the transitional rules;
  • Report at least annually to the Executive committee on its delegated functions;
  • Submit to the Executive committee any situation that raises a significant issue in the performance of its assigned duties.

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