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Practical Experience

Practical Experience

Put your formal learning to work, while reinforcing the professional competencies that will make you successful in your career as a CPA

Practical Experience – A Vital Component of Your CPA Certification

CPA Ontario students must gain practical experience and report their practical experience competency development using the Practical Experience Reporting Tool (PERT) over the course of obtaining their CPA designation. Explore these requirements, as well as other key details about the practical experience portion of the CPA designation process, below.

PERT: Logging Your Practical Experience on the Way to Becoming a CPA

Practical experience is reported through the profession’s online Practical Experience Reporting Tool (PERT). PERT facilitates discussion of your progress with your CPA Ontario mentor and is the tool that CPA Ontario uses to assess and recognize your experience. You hold the key to advancing your CPA training: Register in PERT, set a reporting date and meet reporting requirements.

Through Practical Experience, Students are Able to:

  • Build on the foundation of skills and knowledge they’ve gained in the CPA certification program in a practical and applied setting;
  • Develop the professional skills of a CPA - ethical behaviour, self-management, communications, problem-solving, decision-making and teamwork; and
  • Challenge themselves to think, act appropriately and provide professional advice in diverse and often complex situations.

Did You Know? Practical Experience has Three Components That Differ Depending on How You Gain Experience:

  1. Competencies: Whether you're in the Pre-approved Program Route (PPR) or the Experience Verification Route (EVR), all CPA Ontario students must develop both Technical and Enabling Competencies through their term of qualifying practical experience.

  2. Duration: CPA Ontario students in the PPR must complete a total of 30 months of practical experience. Students in the EVR must complete at least 30 months of practical experience. Regardless of the path students take, they must record their practical experience and have their reports verified in PERT.

  3. Chargeable hours: CPA Ontario students in the PPR and are pursuing their practical experience in External Audit must also track their hours using the appropriate form and report them in PERT. Students working in firm environments in the EVR are also required to track and report chargeable hours on this form to support competency development. All other students do not need to track and report chargeable hours.

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