understanding the RQE

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The development of these Pervasive Qualities and Skills and the Specific Competencies discussed earlier is tracked through meaningful conversation with the CA student’s Counselling Member and is recorded through the Record of CA Qualifying Experience, or RQE.

Students must update their RQE at least semi-annually to reflect their current progress and are responsible for maintaining copies of each of their RQEs throughout their practical-experience term, and for at least one year after receiving their CA designation.

To maintain their RQE, students must record their relevant-learning experiences and competency development, identify the CA competencies they’ve demonstrated on particular assignments and assess their progress and level of competency development.

For guidance on the competencies expected to be developed at any given CA Training Program, students may wish to discuss the customized competency map for that organization with his/her Counselling Member.  Students working in the External Audit Path in a CA Firm may not have such a document – in these cases, please refer to the Sample Mapping Tool for assistance. For additional information on competencies and completing the RQE, please refer to our eLearning module.


1. Time Period Covered By This RQE
Students are required to meet with their Counselling Member at least semi-annually. The RQE is both a record of development as well as a basis for discussion for these meetings.

This time should be continuous; the start date on one RQE should be the completion date of the previous one.

2. Goals/Objectives
This is where students document the specific competency areas in which they will develop their depth and breadth competencies based on the CA Training Program approved by the local Provincial Institute/Ordre.

a. Depth & Breadth Competency Areas
Students must indicate the Depth competency area and two Breadth competencies areas that are being developed through their CA Training Office.

For information on the specific core competencies and more, read the CA Practical Experience Requirements.

3. Cumulative Assessment to Date
Because each meeting is a CUMULATIVE assessment, it should be based on the development of competencies to date, not just since the last review.

a. Specific Competencies
To understand what’s reasonably expected, CA students can ask their Counselling Member about the competency mapping template that is customized for each CA Training Office. Students articling in the external audit practice of a CA firm, can look at the Sample Audit Competency Mapping Tool

As mentioned previously, CA students’ competency development is based on 3 proficiency levels.

At Level 0, students will have had little or no direct working experience and will not be comfortable making judgments in these areas. To be at Level 1, students should have had substantive work experience under supervision and be able to perform tasks that are relatively low in complexity and make some judgments. At Level 2, students will need to have had substantive work experience and should be able work independently at a level reasonably expected of an entry-level CA.

Remember, development should be tracked for ALL competencies, not just the chosen depth and breadth areas.


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Chartered Professional Accountants/ Comptables professionnels agréés

Welcome to CPA Canada!

CPA Canada is the national organization established to support unification of the Canadian accounting profession under the Chartered Professional Accountant (CPA) designation. CPA Canada provides services to all CPA, CA, CMA and CGA accounting bodies that have unified or are committed to unification.

Our integrated CPA Canada website is currently in development and will launch in fall 2014. Until that time, all our existing resources, services and information are available through the CICA, CMA Canada and CGA-Canada legacy websites, or through newly developed microsites designed to provide specific CPA content.

Bienvenue à CPA Canada!

CPA Canada est l’organisation nationale établie pour soutenir l'unification de la profession comptable canadienne sous la bannière du titre de comptable professionnel agréé (CPA). CPA Canada fournit des services à toutes les organisations comptables de CPA, de CA, de CMA et de CGA qui se sont déjà unifiées ou qui sont engagées dans le processus d’unification.

Le nouveau site de CPA Canada est actuellement en développement et sera mis en ligne à l’automne 2014. Entre-temps, toutes nos ressources et tous nos services sont accessibles sur les sites d’origine de l’ICCA, de CMA Canada et de CGA-Canada, ou sur des microsites nouvellement créés afin de donner accès à du contenu spécifiquement CPA.