Assurance, Compilations, and Taxation (ACT) Program

The Assurance Compilations Taxation (ACT) program is a practical experience Pre-approved Program (PPR) designed for employers who may not have the sufficient amount of assurance work to support an External Audit Pre-approved Program (Licensure Pathway), but have a mix of Assurance, Compilations, and Taxation chargeable hours available for CPA Ontario students.

Find out about PPR programs

Program requirements

  • students gain a total of 30 months of practical experience duration
  • minimum total of 1,000 chargeable hours per calendar year
  • minimum of 5 months duration and 425 chargeable hours* of assurance work (audit, review or a mix of both) over 30 months (or approximately 170 assurance hours per year)
  • minimum of 200 chargeable hours of taxation per calendar year
  • remaining chargeable hours can be Compilations or a mix of more tax and/or assurance work
  • students must be exposed to diverse and complex issues spread across a variety of industries

*The chargeable hours reported will not be recognized towards the requirements for public accounting licensure eligibility. Only chargeable hours gained in External Audit Pre-approved Programs are eligible for reporting to CPA Ontario for purposes of meeting the licensure requirements. The chargeable hours provided will give CPA Ontario additional information to support the reported depth, breadth and core technical competencies.

In order to apply, your firm must have a clear record with no issues that would impact student training from your last practice inspection.

CPA Ontario Practical Experience Requirements (PER)

In the ACT program, students will meet the CPA Ontario PER in the intended 30 month duration by achieving the following technical competencies:

  • Depth: Financial Reporting**
  • Core: Financial Reporting and/or Management Accounting
  • Breadth: In addition to the competency areas developed through Depth and Core, it is also possible to obtain breadth through Audit & Assurance, Taxation, Finance and/or Strategy & Governance. 

**For students whose designated area of depth is a standards-based competency area, experience must include at least six months with the Canadian Generally Accepted Accounting Principles (GAAP) or substantial equivalent.

This is a table associated with the information above
Year 1Students spend the majority of their time doing bookkeeping, completing simple and complex compilation engagements, and assisting with the preparation of reviews and simple personal tax returns.
Year 2Students are expected to complete compilation and review/audit engagements from planning to completion independently, complete complex corporate tax returns, and corporate and individual tax planning and preparing arguments for tax appeals.
Year 3Students take on additional responsibilities for review/audit engagements, consulting work, such as consulting clients with management issues with the assistance of the partner and managers, estate planning and financial reporting matters.

Competency overview

The typical competency breakdown that a student will gain in an ACT program is as follows (Note: Competencies can be tailored to the program depending on the nature of the work available to the students):

Financial reporting

  • Financial reporting needs and systems - Level 1
  • Accounting policies and transactions - Level 2
  • Financial report preparation - Level 2
  • Financial statement analyses - Level 1


  • Income tax legislation and research - Level 1
  • Income tax compliance: corporate or personal - Level 2
  • Tax planning: corporate or personal - Level 1

Audit and assurance

  • Internal control - Level 1
  • Internal audit or external assurance requirements, basis and risk assessment - Level 1
  • Internal audit projects or external assurance engagements - Level 2
To apply for an Assurance, Compilations & Taxation Pre-approved Program, complete a PPR application and email it to our team