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Chartered Accountants of Canada
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Annual Report 2008-2009 Navigating in Turbulent Times
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Experience Requirements

All CA students must work at a recognized CA Training Office as part of a CA Training Program that meets the profession’s Practical Experience Requirements. This is critical in developing your competency, in giving you the opportunity to apply your theoretical knowledge, and in developing your professional judgment, initiative and administrative abilities in a professional environment.

During this training period, you can develop CA competencies in a structured and monitored environment by:

  • Applying and enhancing your theoretical knowledge and technical expertise;
  • Exercising and developing judgment, initiative and other professional abilities;
  • Developing an understanding of professional integrity and independence;
  • Learning to identify and respond to client needs and critical issues; and
  • Enhancing interpersonal communication and professional skills.

Contact your Provincial Institute/Ordre for the specific experience requirements and the list of CA Training Offices in your province or territory.

Overview of Experience Requirements

To become a CA, you must work at a recognized CA Training Office – CA firms, or selected leading organizations in the corporate or public sectors that have a CA Training Program in place that meets the profession’s Practical Experience Requirements. Only CA Training Offices providing audit, assurance and taxation hours (i.e. CA firms and federal and provincial Offices of Auditors General) can offer you qualifying public accounting experience.

CA students who qualify as CAs without having acquired all of the audit, assurance and taxation experience required for public accounting can get the required experience in these areas post-qualification.

The opportunity and guidance you receive at a CA Training Office is rigorous, meets uniform standards of the profession and is carefully tailored to help you develop CA competencies. You will be paid a competitive salary during this training period, and also will be given sufficient time to complete profession-sponsored academic programs.

During this period, you will work under the supervision of a qualified CA, gaining valuable experience in applying what you have learned in your course work. This qualification process is designed to ensure strong links are established between your formal CA training and your professional, on-the-job knowledge, skills and attitudes. It is critical in the development of your CA competencies.

Minimum hour requirements may vary by Provincial Institute/Ordre.  Contact your Provincial Institute/Ordre for more information.

Recent expansion of practical experience criteria

The profession has recently expanded experience criteria for CA Training Offices to include CA firms and carefully selected leading organizations in the corporate and public sectors. While every CA Training Office is unique, all must meet the CA profession’s rigorous standards. These standards ensure all CA students receive high quality work experience under the supervision of experienced CAs in a working environment recognized by the CA profession as embodying the leadership, values and ethics required to train tomorrows CAs.

Revised requirements were issued in September 2007, and are being implemented in two phases.

For CA Training Offices in the corporate and government sectors, and for positions in CA firms other than public accounting, the requirements will apply to all students commencing employment on or after September 1, 2008.

For CA firms approved to offer experience in public accounting, the new requirements will apply to all students commencing employment on or after September 1, 2009. Students hired before this date will complete their qualifying experience according to long-established supervision and mentoring guidelines. Students hired after this date will be required to meet the requirements set out in Practical Experience Requirements 2007.

The CA profession will work closely with all CA Training Offices to make sure they are ready to implement the new standards. To review these requirements, go to: publications.

The Record of CA Qualifying Experience will be available to all registered CA candidates from their Provincial Institute/Ordre Region.

For more information on the specific experience requirements for your province or territory, and guidance on finding employment with a CA Training Office, go to: Provincial Institutes/Ordre, and of the regional delivery programs.

FAQs - For students who are employed or seeking employment in traditional CA firm environments

FAQs - For students who are employed or seeking employment outside of public practice