Job Change PPR to EVR

Students/candidates must submit their Change of Job CPA Review within 90 days of their employment status change.

Any change in job interrupts your progressive competency development. Candidates who have reported under different experience routes or different types of pre-approved programs are advised that completion with a minimum of 30 months duration is no longer guaranteed.

CPABC Practical Experience team must assess your former PPR experience before you can start reporting your new EVR experience in PERT. The following circumstances are considered a “PPR to EVR” job change and require the submission of a CPA Review (Change of Job):

Your former experience route is PPR and one of the following options can be applied:
- You are no longer following a PPR at your current employer
- You changed employers, and the new experience route is EVR
- You are currently unemployed and looking for work

Do not start reporting your new (current) job in PERT until your CPA Review (Change of Job) has been completed.

Before you request your job change assessment, please ensure the following in PERT:

All experience has been reported up to your last date of employment (or the last day before the change in the role) and all experience reports are in “Verified” or “Reviewed” (not “New” or "Completed") status.
The latest Mentor meeting is close to the last date of employment (or the last day before the change in the role) and has detailed comments on the reasonableness of your self-assessed proficiency levels for both technical and enabling competencies. If it is not, you will need to ensure a current Mentor meeting is completed before requesting a CPA review.
All Leave Taken days are reported (if any).
Refer to the CPA Practical Experience Requirements (PER) Section 2.5.3 Allowance for time off.
All quoted report periods are consecutive, not cumulative.
If you have gaps in your reporting, please leave a note in the most recent report with an explanation to support your CPA review.

Step 1: Create an PPR report

Create a new PPR report with the End Date equal to the last date of your previous job.

Attach a signed CPA Chargeable Hours Form to the report.

Candidates reporting under PPR who are enrolled in a pre-approved program with a minimum assurance hour requirement (External Audit, Review or Assurance/Compilation/Tax) are required to provide a signed CPA Chargeable Hours form to support the CPA review (see chargeable hours form). Please ensure the form reflects the same employment period reported in PERT. The form must be signed by you and the Program Leader.

Consider providing this additional information in the Notes area of your experience report:

The reason for changing job prior to completion of the pre-approved program
If employed – the name of your current EVR employer, office location, job title, start date
The name of your current Mentor
Explanation of gaps between reports (if any)
Confirm if you intend to apply for a public accounting license?

Be advised that departing a Pre-Approved Program prematurely will have implications for certification as well as licensing options available post-certification. Please refer to the CPABC Practitioners Licensing information.

Step 2: Request a “Change of Job” assessment

Request a CPA Review: for the review reason, select the “Change of Job Assessment” option.

All your PPR experience reports must be approved by your PPR employer. Your Program Leader must complete the Program Leader Declaration, confirming their approval of: reported duration, leave taken, Mentor meetings and chargeable hours. Next, the CPA Review will be sent to CPABC for review.

The status of the CPA review can be tracked in PERT. You will be notified once the review is complete.

Step 3: Update your PERT profile

After your job change assessment is completed by CPABC Practical Experience team, you will receive email notification. You will be removed from the pre-approved program. Your experience route will be changed to “Unemployed” and your reporting status will be changed to “Unemployed”. Your Mentor may be also removed.

Your next step is to edit your PERT profile to reflect your new experience route:

Change Experience Route from “Unemployed“ to “Experience Verification”.
Identify your current mentor if needed.

EVR is a self-directed route where you must demonstrate proficiency to the profession and request regular CPA Reviews to track your progress.

Step 4: Create a blank EVR Report and request a pre-assessment

Before you start regular EVR reporting, CPABC Practical Experience team needs to determine if your new job satisfies the criteria of progression in your competency development.

Create a blank experience report with your EVR employment start date; leave the end date blank.
Attach a job description.
Request a CPA Review: for the review reason, select the “Pre-assessment”.

Do not include any descriptive work experience evidence or proficiency ratings in this report.

Once your pre-assessment is approved, your reporting status will change to “In Progress” and the EVR report status will change to “Reviewed”.