In addition to formal education and the common final examination (CFE), the CPA certification program requires a term of relevant practical experience. The knowledge and competencies gained through practical experience complement those developed through education.
The standards for practical experience apply to certification for entry to the profession only.
Practical experience requirements for the practice of public accounting are recognized separately from practical experience requirements for certification. The specific regulations and bylaws of the provincial/regional body and the specific licensing regime or authority within each provincial body to control public accounting take precedence over these general requirements.
For more information about practical experience requirements, contact the experience team in your province or territory:
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