Start a CPA Employer Pre-approved Program Route (PPR) for CPA Ontario Students
When you provide a Pre-Approved Program Route (PPR) for practical experience in your organization, you join more than 500 employers across Ontario who are supporting future CPA leaders with training.
You should consider setting up a PPR in your organization if you plan to train 3 or more CPA Ontario students, at any given time, and can commit to providing senior-level CPA support for the program. Employers can choose to offer one or more Pre-Approved Programs to help CPA students meet their Practical Experience Requirements towards the CPA designation.
Ready to apply? Complete and submit the Pre-Approved Program application form.
Please note due to a high volume of applications, our processing time is longer than usual. In the meantime, students may report their practical experience via the Experience Verification Route.
Certainty
Oversight
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Recruitment
See how PPRs have enriched students’ experience and a company’s talent pipeline.
Employer responsibilities for PPR students
Employers offering PPRs must commit their organization to additional responsibilities, which will not only set up your CPA Ontario students for success, but will help your organization build a successful CPA pipeline.
An organization offering a PPR must commit to these five key responsibilities:
- Maintain senior-level CPA ownership of the program by appointing a Pre-Approved Program Leader(s).
- Offer structured training with a range of progressively complex assignments and increasing responsibility, to allow your CPA Ontario students to achieve their required Technical and Enabling Competencies within 30 months of employment.
- Ensure your CPA Ontario students are documenting their competency development in in the Practical Experience Reporting Tool (PERT).
- Provide a supervisor and CPA mentor for all students within the program.
- Provide time away from the office for students to write weekday examinations.
Pre-Approved Program Leaders
A pre-approved program leader must be a member in good standing with a provincial CPA body. The leader is accountable to CPA Ontario for ensuring CPA Ontario students follow and complete the approved training program. They are required to be sufficiently senior to ensure the program adheres to the CPA practical experience requirements and to influence the opportunities for CPA Ontario students’ competency development. The Program Leader ensures the organization is providing a working environment that prepares CPA students for their future as certified CPAs through supervision, guidance and instruction on practical ethical issues through on-the-job training and progress reviews.
Pre-Approved Program Manager
A program manager's role includes confirming a CPA Ontario student’s employment status and assigning a mentor to the student. The manager will oversee the day-to-day administration of the program by maintaining the student roster and ensuring participants are meeting their reporting requirements.
Mentor
All students completing the Practical Experience Requirements must be matched with a CPA mentor. A mentor is a member in good standing with a CPA provincial body and must be someone in your organization who is registered as a mentor with CPA Ontario.
Discover how easy it is to become a mentorBefore you begin
Before beginning the application process, you need to decide the following:
- What is your ideal approval limit?
- This is the number of CPA Ontario students you would like to train at any given time (for example, if your expected duration is 30 months and you intend to hire three each year, your total at any time is approximately nine students).
- Who in your organization will take the following roles?
- Pre-Approved Program Leader
- Program Manager
- Which departments and roles in your organization will be included in the program.
Please note due to a high volume of applications, our processing time is longer than usual. In the meantime, students may report their practical experience via the Experience Verification Route.
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Finalize
Public practice programs
If you have a registered firm, consider applying to train students in one of the most common areas of expertise:
- External Audit Program, where a CPA Ontario student will exit with the practical experience to meet the pre-certification requirements for a Public Accounting Licence in Ontario
- Taxation Program
- Assurance, Compilation and Taxation (ACT) Program
Already Supporting Students in a Pre-Approved Program?
Review our helpful resources below.
Program Managers
Roster Management – Accepting Students onto your PERT Roster
Learn the steps required from the Program Manager in PERT to accept students onto your roster.
Roster Management – Removing Students from the Roster
Learn the steps required from the Program Manager in PERT when students leave your Pre-Approved Program.
Roster Management Fact sheet
Refer to this document for a quick overview of the steps required for both removing and accepting students onto your PERT roster.
Log in to PERT for Program Managers
Program Leaders
Program Leader Certification Process
Learn the steps required from the Program Leader in PERT to certify a student’s experience reporting in your PPR.
Log in to PERT for Program Leaders
Mentors
Access our Mentor Resources here.