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PRACTICAL EXPERIENCE – A VITAL COMPONENT OF YOUR CPA CERTIFICATION
CPA Ontario students must gain practical experience and report their practical experience competency development using the Practical Experience Reporting Tool (PERT) over the course of obtaining their CPA designation. Explore these requirements, as well as other key details about the practical experience portion of the CPA designation process, below.
PERT: LOGGING YOUR PRACTICAL EXPERIENCE ON THE WAY TO BECOMING A CPA
Practical experience is reported through the profession’s online Practical Experience Reporting Tool (PERT). PERT facilitates discussion of your progress with your CPA Ontario mentor and is the tool that CPA Ontario uses to assess and recognize your experience. You hold the key to advancing your CPA training: Register in PERT, set a reporting date and meet reporting requirements.
THROUGH PRACTICAL EXPERIENCE, STUDENTS ARE ABLE TO:
- Build on the foundation of skills and knowledge they’ve gained in the CPA certification program in a practical and applied setting;
- Develop the professional skills of a CPA - ethical behaviour, self-management, communications, problem-solving, decision-making and teamwork; and
- Challenge themselves to think, act appropriately and provide professional advice in diverse and often complex situations.
DID YOU KNOW? PRACTICAL EXPERIENCE HAS THREE COMPONENTS THAT DIFFER DEPENDING ON HOW YOU GAIN EXPERIENCE:
- Competencies: Whether you're in the Pre-approved Program Route (PPR) or the Experience Verification Route (EVR), all CPA Ontario students must develop both Technical and Enabling Competencies through their term of qualifying practical experience.
- Duration: CPA Ontario students in the PPR must complete a total of 30 months of practical experience. Students in the EVR must complete at least 30 months of practical experience. Regardless of the path students take, they must record their practical experience and have their reports verified in PERT.
- Chargeable hours: CPA Ontario students in the PPR and are pursuing their practical experience in External Audit must also track their hours using the appropriate form and report them in PERT. Students working in firm environments in the EVR are also required to track and report chargeable hours on this form to support competency development. All other students do not need to track and report chargeable hours.
Practical Experience Resources
- Mentorship Program Steps – EVR
- Mentorship Program Steps – PPR
- Chargeable Hours Form - Students in External Audit (PERT only) (PDF)
- The CPA Practical Experience Competencies (PDF)
- Does my job qualify for experience verification? (PDF)
- Practical Experience Requirements for Co-op Students (PDF)
- CPA Mentorship Program – FAQ for Students
- Quick Reference Guide for PERT Tasks (PDF)
- PERT User Guide for Students in the Experience Verification Route (EVR) (PDF)
- PERT User Guide for Students in the Pre-approved Program Route (PPR) (PDF)
- Guide to Completing Experience Verification Reports (PDF)
- Reporting and Assessment Factsheet (PDF)
- Requesting a Mentor Review Factsheet (PDF)
- Chargeable Hours Form – EVR Students in Firm Environment Reporting in PERT (PDF)
- Supplemental Guidance – Technical Competencies (Video)
- Supplemental Guidance – Enabling Competencies (Video)
- CPA Ontario Practical Experience Requirements
- Practical Experience Requirements (PER) Effective Date (PDF)
- Guide to Completing a Change of job (PDF)
- Guiding Questions to your Technical Competency Responses (PDF)
- CPA Mentoring Agreement (PDF)