Frequently Asked Questions - General

1. What is a competency-based qualification process?
2. What exactly is a "competency"?
3. What competencies are CA students expected to develop?
4. How do CA students develop these competencies?
5. How are the CA competencies assessed?
6. What is the role of employers in the qualification process?
7. How are professional education programs delivered? How will you ensure consistency across the country?
8. What role do education providers play in the CA qualification process?
9. Do the profession's education standards meet international guidelines?

1. What is a competency-based qualification process?  Top
A competency-based approach to qualification focuses on what you need to be able to demonstrate to be a CA, rather than on the number of credit hours at university, the number of chargeable hours on the job, or the particular grade on an evaluation. Our competency-based approach emphasizes that courses are taken, programs are completed, experience is obtained, assessments are made, not for their own sake but to achieve an end – to enable you to become proficient in and demonstrate the CA competencies.

2. What exactly is a "competency"? Top
A competency is a "context-referenced" skill or ability that includes both knowledge and the ability to apply that knowledge at a predetermined proficiency level with reference to real working environments. CA competencies integrate the knowledge, skills and values that you learn through courses, professional education programs and evaluations.

3. What competencies are CA students expected to develop? Top
Both the CA competencies, and the levels of proficiency expected of the newly qualified CA are set out in The UFE Candidates' Competency Map. This Map is updated each year, for the following year's UFE.

4. How do CA students develop these competencies?  Top 
Most CA candidates develop competencies through a combination of:

• Their university education prior to registering as a CA student;
• A period of work experience in a CA Training Office; and
• Professional education delivered through the profession's four regional delivery systems.
  

5. How are the CA competencies assessed? Top
CA competencies are assessed by a variety of means, including work place performance, workplace simulations, written and other tests of various types, and self-assessment. All CA students must sit the profession's Uniform Evaluation (UFE), the capstone evaluation of this continual process of developing and assessing the competencies required of a CA.

6. What is the role of employers in the qualification process? Top
Work experience is an essential component of CA qualification. All CA students are required to work with an employer recognized by the profession as a CA Training Office for a period of 24 to 30 months, during which time they work with clients under the supervision of a qualified CA. The quality of opportunity and guidance provided to candidates must meet uniform standards established by the profession. CA students are paid a competitive salary throughout this training period, and are given sufficient time to complete the requisite profession-sponsored education programs. CA Training Offices are not responsible for certification.  The roles and responsibilities of CA Training Offices are laid out in Practical Experience Requirements, 2007.

7. How are professional education programs delivered? How will you ensure consistency across the country? Top
The CA professional education programs are approved by the Provincial Institutes/Ordre which have direct responsibility for pre-certification education within their own jurisdictions. While there are four regional delivery systems – The Atlantic School of Chartered Accountancy, The Professional Education Program of the Ordre des comptables agréés du Québec, The Ontario Institute of Chartered Accountants' School of Accountancy, the western CA School of Business, and the universities in each region – all four systems prepare candidates to the same UFE Candidates' Competency Map and all CA students write the UFE to determine whether or not they have achieved the appropriate proficiency level in the CA entry-level competencies. If you have specific questions on the professional education program in your region, contact your Provincial Institute/Ordre.

8. What role do education providers play in the CA qualification process? Top
All CA students must have a university degree with specific business course credits. Beyond that, the role of universities varies by region, in accordance with each region's delivery system. The profession's Professional Learning Committee education guidelines assist education providers in the development of competency-based education programs within the universities and help education providers assess their own programs.  Refer to the CA Professional Education Guidelines for Specified Programs for more information. 

9. Do the profession's education standards meet international guidelines? Top
Yes, our education standards meet or exceed the highest international standards for accounting education. International standards are set by the International Accounting Education Standards Board (IAESB). The CICA is a member, strong supporter, and ongoing contributor to the IAESB standard setting process.