CPA candidates must complete a 30-month term of relevant practical experience, also known as the Practical Experience Requirement (PER). Practical experience is essential to the CPA certification process. It provides CPA candidates opportunities to apply formal learning in workplace settings, and to develop and enhance the professional competencies defined in the CPA Competency Map.
Ultimately, there are three objectives for practical experience:
The standards for practical experience only apply to certification for entry into the profession. Practical experience requirements for the practice of public accounting are subject to licensing based on additional regulatory requirements.
You can complete your practical experience requirements through either route or in combination.
For a brief overview of the requirements and process involved in achieving the practical experience requirements, please view our video:
Do you already have practical work experience, but are unsure if it can be applied to the CPA Professional Education Program experience requirements?
The practical experience reporting tool (PERT) allows you to detail the experience you have gained towards achieving the required competencies. Please use our Practical Experience Self-Assessment Tool.
Still have questions about the Practical Experience Requirement (PER)?
More details about the Practical Experience Requirement (PER) can be found here. Or consult the following documents:
If these FAQs do not answer your question, contact the appropriate resource person by email: