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Prescribed Practical Experience Requirement

Qualifying practical experience is defined in terms of both the duration of the practical experience (i.e., the number of years) and the breadth and depth of competency development during the period(s) of practical experience. For a detailed description of the experience requirements please refer to the CA Practical Experience Requirements (PER). 

CA students must complete three years of practical experience in an approved training office.  During the period of practical experience, students must develop and demonstrate three kinds of competencies:

• Pervasive qualities and skills, comprising Ethical Behaviour and Professionalism, Personal Attributes and Professional Skills.
  
• Specific competencies, comprising the specific competency areas of the CA profession grouped into six competency areas grouped into six competency areas. Within each of the of the six competency areas there are more details as described in the CA Practical Experience Requirements (PER): 
  • Performance Measurement and Reporting
  • Assurance
  • Taxation
  • Governance, Strategy and Risk Management
  • Management Decision-Making
  • Finance

Depth of competency development must be demonstrated in any one of the competency areas. Breadth of competency development must be demonstrated in two competency areas. 

Depth

To meet the depth of competency development requirement, you must show that:

• You have gained sufficient direct working experience in all of the specific competencies listed for any one of the competency areas listed above
• if depth is achieved in any one of the following areas:
  • Taxation
  • Governance, Strategy & Risk Management
  • Management Decision-Making
  • Finance
    
    
  one of the breadth areas must be in Performance Measurement & Reporting. Within this breadth area, Level Two proficiency (see below) must be achieved in the following three specific competencies:
  • Evaluates the impact of alternative and/or new accounting standards/policies
  • Reviews, proposes or accounts for the entity's transactions, including complex transactions
  • Prepares and/or reviews financial statements and accompanying notes
• You have demonstrated an awareness of emerging topics in your area of depth, either independently or as part of a team with little direction or supervision

For qualifying practical experience in an area of depth, an applicant must demonstrate a Level 2 proficiency in the majority of the competencies in the area, and a Level 1 proficiency in the balance of the depth requirement.

Breadth

To meet the breadth of competency development requirement, you must demonstrate that you have gained sufficient direct working experience, in at least half of the specific competencies listed in two of the other competency areas, excluding the competency that fulfills the depth of competency requirement, and demonstrate the ability to work at a Level 2 proficiency in at least half of those.

For the purposes of demonstrating depth and breadth of competency development, the proficiency levels are as follows:

Level 1 (works under supervision): an individual has the basic knowledge and skill required to complete the task assigned but does not complete the task without supervision or assume responsibility for its execution. The individual requires supervision and direction in completing the tasks as he/she begins applying their education to practice.

Level 2 (works independently): an individual can apply the underlying knowledge and skill in a practical setting and is able to complete tasks independently or as part of a team with minimal direction or supervision.  The individual assumes responsibility for execution of the task and performs all work with diligence and due care. The individual treats each situation as an opportunity to further develop their professional judgement and/or expand their knowledge base.