CPA Practical Experience Requirements

To earn the Chartered Professional Accountant (CPA) designation, future CPAs must complete relevant practical experience in addition to formal education and the Common Final Examination. The following video and documents cover valuable information about the CPA practical experience requirements.

CPA Practical Experience Overview Video


CPA Practical Experience Requirements Information for Future CPAs


CPA Practical Experience Requirements and Public Accounting

The CPA Practical Experience Requirements include both the general practical experience requirements for certification as a CPA, and the specific practical experience requirements for those seeking registration to practice public accounting. Please note that the specific regulations and bylaws of the provincial/regional body and the specific licensing regime or authority within each provincial body to control public accounting take precedence over these general requirements. Learn more about the Public Accounting Services and Other Regulated Service Streams for Manitoba here.

  • CPA Practical Experience Requirements for those in Manitoba seeking registration to practice public accounting at certification have been developed for audit, review and compilation streams of public accounting services registration. Learn more about the key requirements here.
  • The CPA Public Accounting Chargeable Hours Submission Form is completed by CPA students/candidates who are reporting CPA practical experience through the profession’s online Practical Experience Reporting Tool (PERT), are employed with a licensed public accounting firm and need to report chargeable hours for the purpose of seeking a right to practise public accounting.


Pre-approved Program Offices in Manitoba

Click here for a current listing of pre-approved program route offices in Manitoba.


Timelines and Reporting Requirements

Candidates are required to complete experience reports and document mentor review at certain times throughout their practical experience.

Candidates should be aware of the following provision for missed mentor reviews:

Effective June 1, 2017, in accordance with the CPA Practical Experience Requirements (PER), candidates who do not have at least two documented mentor review meetings in PERT for every 12 months of current experience reported will be assessed a one month duration penalty for every missed non-documented mentor review meeting in PERT.  This consequence will be imposed by CPA Manitoba upon completion of your profession assessment.  For more information on this penalty provision, please contact


Need more information?

For more information on the CPA practical experience requirements, visit CPA Canada. Specific questions regarding the practical experience requirements can also be directed to