Firms wishing to train CPA students through a Pre-Approved Program must apply to CPABC.
A firm could offer a Pre-Approved Program to train students in many paths including: Audit Path; Review Path; Assurance, Compilation and Tax (ACT) Path; and Advisory, Tax, and Compilation (AdTC). In addition, there are customized pre-approved paths covering work such as tax, risk management, internal controls and financial advisory services. These paths could be offered in public practice firms, industry or government organizations.
Students intending to obtain a public practice licence under an Assurance category (Audit or Review) post certification must earn their qualifying assurance experience hours through a Pre-Approved Program in an office registered to provide audit and/or review services. The full 30-month certification experience requirement must be in public practice within a Pre-Approved Program. Please see Details on licensure for further guidance.
Students wishing to obtain a licence under the Compilation category post certification may earn their qualifying experience through either a Pre-Approved Program or through an Experience Verification Route in a CPA office registered to offer public accounting services. The full 30-month certification experience requirement must be met in public practice.