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CPA Ontario Serving the Public Members Firms / ATOs Students 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.

Chargeable-Hours Requirement

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:

Engagement Activity

Prescribed Chargeable Hours:

Minimum Number of Supervised Chargeable Hours
Financial statement audit procedures in accordance with the CICA Handbook625
Other assurance procedures which must include a minimum of 100 hours of review procedures in review and other assurance engagements*, in accordance with the CICA Handbook, and may include one or more of such areas as environmental audit, forensic audit and non-financial performance measurement, as well as additional hours in financial statement audit procedures625
Total Assurance Procedures1250
Taxation and tax service assignments100
Total Prescribed Chargeable Hours1350
Elective Chargeable Hours: 
For greater depth in any of the areas noted above and such other related activities as organizational effectiveness, control and risk management, information technology, finance, consulting, insolvency and valuations1150
Total supervised Chargeable Hours2500

*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.