frequently asked questions

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10. Reporting to the profession

Reporting requirements are set out in CA Practical Experience Requirements (PER), Section 5.

Purpose

The CA Training Office’s report to the profession on the CA student’s qualifying practical experience is required for admission to membership as a CA.

Requirements

The Provincial Institutes/Ordre/Region requires a two-part sign-off on practical experience to admit a CA student to membership:

  • A Report of the Training Principal, which attests to the CA student’s period of employment in the CA Training Office’s CA Training Program; and
  • A statement from the CA student that he/she has met the practical-experience requirements.

The Training Principal signs off that:

  • The CA student has completed the required term of employment;
  • The organization is an approved CA Training Office with an approved CA Training Program;
  • The CA student has completed the CA Training Program and progressed according to expectations;
  • The CA student has met with his/her Counselling Member at least semiannually;
  • The CA student is of good moral character; and
  • (If applicable) The CA student has met the chargeable hours requirement for public practice, and provides the actual number of chargeable hours worked.

The CA student signs off that he/she has met the profession’s Depth and Breadth requirements as documented in his/her Record of CA Qualifying Experience. Should a student change employers, it is the responsibility of the Training Principal to provide the Provincial Institute/Ordre/Region with a Certification Signoff on the CA student’s progress on the above matters to the time of departure.

A sample Certification Signoff is available in the PER.

 

Q: Who will mediate any disagreement between the CA Training Office and the CA Student with regard to fulfillment of the profession’s requirements?

With respect to the practical experience portion of this requirement, the CA Training Office has the final say in determining whether these requirements have been met. Because the CA Training Office is the organization that signs off on the completion of the CA Training Program, it makes the final decision on whether the CA student has completed the CA Training Program. The certification should not be signed until the CA Training Office is confident that all aspects of the CA Training Program have been met. While such disputes should be infrequent, the profession encourages CA Training Offices to develop dispute mechanisms within their policies and procedures to deal with these types of situations and to ensure fairness to all of the parties involved.


Q: What does “good moral character” mean?

This signoff is already required in some jurisdictions, and the definition has not changed. This reference to character in the signoff for practical experience is included to ensure that CA students are aware that all CAs are expected to perform in an ethical manner and with professionalism as detailed in the Pervasive Qualities and Skills. Good moral character is about character and suitability for membership. It requires judgement and it is not a new request from the profession for someone seeking admission to the profession. Criteria to consider include integrity, objectivity, due care, confidentiality, professional behaviour and adherence to professional standards. At a minimum, CA students are expected to be in compliance with all of the Rules of Professional Conduct as set out by their applicable Provincial Institute/Ordre.


Q: What must CA Training Offices and CA students report to the Provincial Institute/Ordre/Region when a CA student has been employed for only part of the term of practical experience?
SituationCA Training Office ResponsibilitiesCA Student Responsibilities

The student leaves the CA Training Office before completing requirements

Training Principal completes certification signoff and submits Student Chargeable Hour Summary (if any) to Provincial Institute/Region/Ordre

Completes Record of CA Qualifying Experience based on experience obtained to date and provides a copy to his/her next employer

The student completes a summer or work-term placement

Training Principal completes certification signoff and submits Student Chargeable Hour Summary (if any) to Provincial Institute/Region/Ordre

Completes RQE based on experience obtained to date and provides a copy to his/her next employer

The student has completed some practical experience elsewhere

Continues with semi-annual meetings; assesses if the student has met the expected level of progression in their CA Training Program

Provides new employer with RQE completed based on experience obtained with previous employer

The student moves to another office/location of the same CA Training Office

Registers the CA student with the applicable Provincial Institute/Region/Ordre.  Continues with semi-annual meetings.  

Provides new office with RQE completed based on experience obtained with previous employer

The student moves within a CA Training Office to another functional area (for example, from audit to tax.)

Continues with semi-annual meeting; assesses if the student has met the expected level of progression in his/her CA Training Program. Registers the CA student with the applicable Provincial Institute/Region/Ordre if the student is transferring into a different stream (tax) and not completing their remaining time (months) from their original path (audit).

Brings RQE from previous position


Q: Can the CA Training Office affect when the CA student receives his/her designation?

Yes. While the final decision on admitting a CA student to membership as a Chartered Accountant belongs to the Provincial Institute/Ordre, generally this decision is based on his/her academic record, successful completion of a regional professional education program, UFE results and completion of practical-experience requirements. Practical-experience requirements have been met when the CA Training Office signs off that the CA student has completed the approved CA Training Program, met with his/her Counselling Member at least semi-annually, progressed according to CA Training Office expectations, and the CA student signs off on the attainment of Depth and Breadth.


Q: How will the profession monitor compliance with the profession’s Practical Experience Requirements?

The profession will review the experience provided by all CA Training Offices to ensure that they are providing all their CA students with the consistent, high-quality experience necessary to develop high-quality CAs.


Q: What does the profession review?

The profession will review documentation recorded in the system to provide evidence that the Counselling Member has met at least semi-annually with assigned CA students, that the RQE was discussed and, where there has been a significant difference of opinion between the Counselling Member and the CA student as to any of the student’s self-assessments, the reasons thereof. CA student RQEs must also be available either directly from CA students or from the CA Training Office if it retains a copy after each meeting with Counselling Members. This documentation should be maintained for at least one year after the CA student has qualified as a CA for review by the Provincial Institute/Ordre.


 



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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.