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Training period in public accountancy

Early in the training period, you will work mainly on assurance (audit) and corporate taxation files. As you gain experience, you may be assigned to help provide some of the following services:

  • preparation of financing and credit applications;
  • dispute settlements, investigative and forensic accounting;
  • tax and estate planning;
  • development of financial strategies;
  • business valuations, preparation of feasibility studies, strategic planning to expand operations, sale, purchase or merger of a business;
  • business start-ups;
  • business recoveries;
  • assessment and implementation of information and management systems.

You will come into contact with business leaders and will thus be able to broaden your field of expertise. Mandates will vary depending on the clientele, size and geographic location of the firm.

Professional training period requirements

If you are enrolled in a pre-approved program in assurance, you must complete a minimum of 1,250 hours in assurance, including at least 625 hours in auditing. The entire 24-month period of practical experience must be completed in a pre-approved path in assurance.

You are no longer required to accumulate 100 hours in taxation and 2,500 hours in professional services. The forms on assurance hours have been amended to reflect this change.

Part-time training period

Part-time training is also possible under certain conditions. In addition, a maximum of 6 months of training may be completed outside Canada under certain conditions. If either of these situations apply to you, please contact an administrative agent of the Qualification Vice-Presidency by phone at 514 982.4606 or 1 800 363.4688 [2601], or by email at

Important for full recognition of the training period

You are required to register as a Candidate for the practice of the profession (CPP) AS SOON AS you begin a professional training period, AFTER obtaining a recognized undergraduate diploma or the equivalent, for your training period to be credited.

CPA Auditor designation

If you complete your professional training period in public practice in compliance with the above requirements, you may use the CPA Auditor designation. Please refer to the CPA Order website to find out more about this designation.

Record of CPA, CA qualifying experience

You are required to complete a personal Record of CA qualifying experience (RQE) and update it semi-annually to document your competency development in order to become a CPA, CA. Detailed instructions are provided in the CPA, CA Student Booklet. You are required to maintain an up-to-date copy of all your RQEs for the duration of your training period and for at least one year after qualification.

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5, Place Ville Marie, bureau 800
Montréal (Québec)  H3B 2G2
T. 514 288.3256  1 800 363.4688