Experience Requirements

You must complete a minimum of 24 months of qualifying experience, excluding time away from work, with demonstrated competency.

The new CPA Professional Program includes an Experience Requirements model designed to enhance the learner’s experience with real-life scenarios. This hands-on approach doesn’t just reinforce what has been studied; it puts into practice the competencies they are developing in education and will demonstrate in examinations. Through real-world challenges, Learners will sharpen their decision-making skills, gain confidence, and demonstrate readiness to thrive in today’s fast-paced business environment, all guided by the CPA Competency Map 2.0.

Foundational Work Experience (FWE)

• This work experience can be completed before the Foundational Development module
• Must be within 5 years prior to starting the Foundational Development module
• Must be at least 3 months of duration to be eligible
• Must be completed prior to submitting the experience plan
• CPA Mentor is not required; however, experience must be signed off by a CPA who works at the same organization

Professional Work Experience (PWE)

• This work experience can be completed while completing the Foundational Development Module
• A professional work plan must be created and approved by the Learner’s CPA Mentor and CPA before their professional work experience can be gained
• Must be completed prior to advancing to the Professional Readiness module
• CPA Mentor is required and must work within the same organization

Licensure pathway

• Can be gained as part of Foundational and Professional Experience
• CPA Supervisor/Manager (for FWE) and CPA Mentor (for PWE) must be a registered Licensed Public Accountant
• Organization must be registered for Public Accounting with provincial body
• CPA Training Area requirement: Financial Reporting AND Assurance & Trust
• Applicable chargeable hours are required to meet licensure requirements

CPA MENTORS

A CPA mentor in the new CPA Professional Program is different than a mentor in the current practical experience requirements (PERT).

In the new Experience Requirements model

• Learners are required to work with a CPA mentor who will guide them through their professional work experience requirements.
• CPA mentor supports and assesses a CPA Learner’s progress against the approved work plan.
• CPA Mentors are accountable for confirming that CPA Learners have completed the approved work plan and gained the proficiency needed throughout the 24 months of experience (net of absences).

More information on the CPA mentor requirements will be shared later in 2026.

LEVEL OF PROFICIENCY

*Learners are expected to achieve Level 2 proficiency by the completion of the Foundation Experience stage.

*Learners are expected to achieve Level 4 or Level 5 proficiency by the completion of the Professional Experience stage

New CPA Training Areas

Further details on CPA Training Areas will be shared later in 2026.

Transition Guidance

1. You may be eligible to transition if your 7-year Private Career College (PCC) contract deadline ends after December 31, 2028.
2. Transition is available only during the transition period, January 1, 2027, to December 31, 2028 and is not automatic.
3. Eligible candidates must submit a Transition Declaration, which is subject to being reviewed and approved.
4. Have a CPA approved mentor within your organization
   • An external mentor may be considered under extenuating circumstances on a case-by-case basis and is subject to approval
5. An experience plan may be required

Important: Once a transition is approved and confirmed, candidates cannot return to the CPA Professional Education Program (PEP).

The transition guidance below is based on:

• Candidates can request a transition to the new professional program, as early as January 1, 2027, while transitioning no later than December 31, 2028
• All experience reports must be up to date by the time you request transition
• Prior to any transition all experience must be submitted for review and approval by CPA ASB Practical Experience team
• To transition, candidates must be employed in a qualifying position.
  • Changing employers or roles may affect your assessment and transition plan. Please reach out to CPA Atlantic School of Business Practical Experience team to discuss at practicalexperience@cpaatlantic.ca.