Become a Member
Experience and Chargeable-Hours Requirement
Prescribed Practical Experience Requirement for Students
Overview of competency-based different ways to get practical experience.
Practical Experience Requirements (PER) lays out the profession’s practical experience requirements. These requirements replace those published in the 2007 edition of this document, and apply to all Approved Training Offices and to all Students in Canada and Bermuda effective September 1, 2009.
For existing Students, an elearning module is available, which provides an overview of the Practical Experience Requirements.
Additional information is available at the Approved Training Office website.
Students in the external audit (public accounting licensable) stream are required to complete the following minimum number of chargeable hours before being admitted to membership:
*The minimum 100 hours of review is applicable for all Students registering with CPA Ontario from September 1, 2001.
Note: Hours spent on taxation within an audit or a review engagement may be included as both a taxation and an audit or review engagement hour in the calculation of those specific hour requirements but such hours count only once in meeting the overall chargeable hour requirement.