Become a Member
Experience and Chargeable-Hours Requirement
Students in the external audit (public accounting licensable) pre-approved programs are required to complete the following minimum number of chargeable hours before being admitted to membership:
*The minimum 100 hours of review is applicable for all students registering with CPA Ontario from September 1, 2001.
Note: Hours spent on taxation within an audit or a review engagement may be included as both a taxation and an audit or review engagement hour in the calculation of those specific hour requirements but such hours count only once in meeting the overall chargeable hour requirement.
How do I report my Chargeable Hours?
PERT students chargeable hours form - for students in External Audit: Chargeable Hours form
Students reporting using RQE's complete the following form: Legacy CA Student Instruction Guide and Experience Certification Report Form 6-4M
For more information or questions about the practical experience requirements, please contact email@example.com