frequently asked questions

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11. The Record of CA Qualifying Experience (RQE)

The Record of CA Qualifying Experience (RQE) is a simple form provided to all CA students by the profession. The requirements for the RQE are set out in Section of CA Practical Experience Requirements (PER).

The related sign-off requirements are set out in Section


The Record of CA Qualifying Experience is a tool to help the CA student record and consider his/her competency development, particularly in his/her areas of Depth and Breadth.


All CA students are required to complete and discuss their RQE at least semi-annually with their Counselling Member, and to retain a copy of their RQE for at least one year following certification.

Counselling Members are required to provide evidence, for example, by a signoff, that these semi-annual reviews, including discussions of CA competencies, have taken place.

CA Training Offices are required to maintain appropriate documentation for review by the Provincial Institute/Ordre on request to demonstrate that:

  • Counselling Members met with their CA students at least semi-annually;
  • The RQE was discussed during those meetings; and

In those rare circumstances where there are significant differences of opinion between the Counselling Member and the CA student as to the specific competencies developed and/or the proficiency achieved, and the CA student refuses to revise his/her RQE as appropriate, the reasons thereof.


Q: Are there any significant differences between the RQE that is effective as at September 1, 2010 compared with the RQE that came into effect on September 1, 2009?

No. The only differences relate to the clarification of the descriptions of the specific competencies to reflect more accurately the competencies expected of an entry-level CA. These changes required updates to the Record of CA Qualifying Experience (RQE). While it is recommended that you encourage all CA students currently completing the RQE to transition to the new 2010 version, there is no requirement to do so and the 2009 version of the RQE will still be available for completion.

Q: What time period does the RQE cover? Is it cumulative or does each RQE cover only the period since the last RQE was completed?

The RQE is a cumulative assessment of the CA students competency development to date. Therefore, it is expected that the RQE will reflect the specific competencies and the Pervasive Qualities and Skills of the CA student over the total period of their practical experience to the end date of their RQE. The Reflective Thought area of the RQE is expected to capture key-learning experiences during the period covered by the RQE and therefore this section (Section IV) of the RQE may not be cumulative.

Q: Must all CA students complete the profession-supplied Record of CA Qualifying Experience, or can the CA Training Office incorporate the profession’s RQE into its own management systems?

While it is highly recommended that CA students use the RQE provided by the profession, some CA Training Offices have developed software that will track the same information. The RQE is the CA Student’s responsibility and as such they are required to ensure that all sections of the RQE are adequately covered if they are using a CA Training Office's software instead of the profession’s RQE. They must also retain a copy of their RQE for at least one year following certification.

Q: What does the profession review?

CA Training Office documentation that Counselling Members have met with their assigned CA students to discuss their Records of CA Qualifying Experience at least semi-annually 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. In addition, each CA student’s RQE (or equivalent) must be available for review by the applicable Provincial Institute/Ordre/Region, either directly from the CA student or from the CA Training Office if it retains copies for its records. They may be requested during the Provincial Institute/Ordre’s periodic reviews of the CA Training Office (See Section 10: Reporting to the profession).

Q: Who is responsible for attesting that the CA student has met the profession’s competency requirements, including depth and breadth?

The CA student is responsible for signing off on the attainment of the profession’s depth and breath requirements. The CA Training Office is required to confirm that the CA student has completed its CA Training Program and met the expected level of progression within the CA Training Program.

Q: CA Practical Experience Requirements indicate that CA Training Offices may use their internal performance management systems to capture students self-reflective thought. Will the profession require access to the firm’s performance measurement system?

Yes, it may be necessary on occasion to ensure the integrity of the system. This access will likely be limited to a review of the documentation recorded in the system to provide evidence that the Counselling Member has met at least semi-annually with assigned CA students and that the RQE was discussed.

Q: Why must the CA student retain a copy of his/her RQE for at least one year following certification?

The profession monitors CA Training Offices to ensure CA students receive the quality experience they require to develop the CA competencies. As part of the monitoring process, the profession may review a sample of the Record of CA Qualifying Experience to confirm the process of Counselling Member meetings and competency discussion. The one-year-following-certification requirement provides the Provincial Institute/Ordre with time to conduct their review (See Section 10: Reporting to the Profession).


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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.