Become a CA September 8, 2010

Changes to CA Practical Experience Requirements

Competency-Based Practical Experience

The CA profession has a strong training program that complements its rigorous education. This combination of both training and education makes the CA Canada’s leading finance and accounting designation.

To become a CA, you need to get a job with a CA Training Office or CATO. Once hired, you will complete a three-year training program, which includes time away from the office to attend CASB Face-to-Face Interactive Sessions, write module evaluations, and prepare for the UFE. You will always be under the overall supervision of a CA, who will provide guidance, mentorship, and support throughout your three-year training program.

Many different kinds of CATOs offer training programs for CA students. CA firms offer experience in assurance-based paths, as well as tax and advisory paths. Some government offices and corporate sector employers are also approved to train CA students.

Click here for approved training offices and student job listings.

Regardless of the path you’re in, you need to develop certain competencies through your practical experience. Competencies are important because CAs do not just acquire knowledge but are able to apply their knowledge in practical settings. You will develop two different kinds of competencies through your work experience – specific competencies and pervasive qualities and skills. The specific competencies are essentially the technical skills CAs need to do their jobs well and include the following six areas:

• Assurance;
• Performance Measurement and Reporting;
• Taxation;
• Governance, Strategy, and Risk Management;
• Finance; and
• Management Decision-Making.

The pervasive skills and qualities are the soft skills that lay the foundation for a CA’s continued professional success and include:

• Ethical Behaviour and Professionalism;
• Personal Attributes; and
• Professional Skills.

While the CASB program will help you develop all the specific competencies, you only need to develop one area of depth and two areas of breadth in these competencies through your work experience. Your depth area will be in either Assurance or Performance Measurement and Reporting and your breadth areas can be in any two of the remaining five specific competency areas. You need to develop all of the pervasive skills and qualities through both CASB and your work experience.

Additional requirements exist if you want to practise public accounting. While the specifics vary from province to province, at a minimum, you must obtain a prescribed amount of experience in certain types of public accounting engagements. Only CA firms offer work experience that satisfies these additional requirements for practising public accounting. Students employed in assurance-based paths at CA firms satisfy these additional requirements at the same time as they develop their competencies. Students who qualify as CAs in other paths at CA firms, government offices or corporate employers and who then wish to practise public accounting can satisfy these additional requirements post-qualification.

You may have some questions about the CA profession’s practical experience requirements. Additional information, including answers to the most frequently asked questions we’ve had to date can be found here: