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CPA Ontario Serving the Public Members Firms / ATOs Students Become a Member

CPA Practical Experience Requirements 

In addition to formal education and the Common Final Examination (CFE), the new CPA certification program requires students  to complete a term of relevant practical experience. The knowledge and competencies gained through practical experience complement those developed through education. The standards for practical experience apply only as qualification for entry into the CPA profession. 

Practical experience requirements for the practice of Public Accounting are recognized separately from practical experience requirements for membership. The specific regulations and bylaws of CPA Ontario reflect the requirements of the Public Accountants Council for the Province of Ontario (PAC). PAC has authorized CPA Ontario to license public accountants in accordance with the Public Accounting Act, 2004 and these specific requirements take precedence over these general requirements.

Overview of the CPA Practical Experience Requirements

There are two pathways in which a student can achieve their practical experience requirements:

  1. The CPA Pre-Approved Programs Route (PPR): students can gain relevant experience offered by employers who have been pre-approved by CPA Ontario.  This program is designed for students to meet their practical experience requirements within 30 months.
  2. The Experience Verification Route (EVR): a flexible route that allows students to demonstrate their competencies and have relevant experience recognized, as it is gained, at an employer of the student's choice.

For additional information on the CPA practical experience requirements see:

The CPA Harmonized Practical Experience Policies includes a collection of policy directives for the CPA Practical Experience Requirements (CPA PER). It outlines the profession’s expectations regarding the implementation of policies for:

  • Practical Experience
  • CPA Mentorship Program
  • Self employment process
  • Transition rules
  • Reporting and assessment

Future CPAs are subject to the specific regulations and bylaws of the provincial body in which they have registered.