Mandy Cheung , CPA
Member Profile
Mandy Cheung , CPA
Senior Accountant , KPMG , and Recent Graduate
Q & A by Suzanne Berry Photo by Kent Kallberg Studios
Choosing a reporting path to complete the CPA program ’ s practical experience requirement may not qualify as an individual ’ s biggest life decision , but it ’ s a very important one . It can also be a little tricky , as there are two options to choose from to complete the CPA Practical Experience Requirements ( CPA PER ): the Experience Verification Route ( EVR ) and the Pre-Approved Program Route ( PPR ). While the two paths share common elements , each has unique aspects tailored to suit an individual ’ s career goals . For insight on the PPR path , which is designed for those who plan to practice public accounting , CPABC in Focus chatted with new member Mandy Cheung about her experience .
What made you decide to pursue the PPR ?* I believed public accounting would provide me with the most exposure to a variety of industries , and the PPR reporting path lent itself best to my position in public practice . In university , I knew I wanted to study accounting and obtain my CPA , but I wasn ’ t sure where I wanted to end up . In public practice , there ’ s constant exposure to a diverse portfolio of clients , which allowed me to learn not only what public accounting is all about , but also which industries interest me . The PPR route gave me insight into what I really want out of my CPA career .
What level of interaction did you have with your program manager and program leader ? Both were always available to answer my questions and provide details on how to develop the competencies I needed to complete and obtain my CPA . I am so grateful to all my coaches and colleagues at KPMG for their support !
Each CPA student is required to have a mentor for the CPA PER to help them develop their technical and enabling competencies . What was that experience like ? My mentor was a great resource — providing knowledge , sharing insights and experience , and assisting me with my development . Over the years , I built up my confidence and my presence , and I have my mentor to thank for pushing me to grow as a professional and take on more leadership roles . The competencies are extremely important , and I ’ m glad to have had a mentor to support me on my journey .
What was most influential in the development of your technical competencies ? Most of my development in terms of my technical competencies came from the progressively more complex issues I came across during audits . I learned over the training period to identify , analyze , and reach conclusions on issues as they came up , and I had the support of my managers , who guided me through the appropriate approaches in the technical aspects of accounting and assurance .
What advice would you have for a future CPA student pursing the PPR ? Be committed . The path is not easy , as it comes with months of studying to complete the three-day CFE , and my PPR position in public practice also included countless hours performing year-end audits . But it ’ s all worth it .
Any other words of wisdom to share ? Remember — you will always keep learning . My experience has allowed me to grow deeply as a professional , and I can see the difference in the “ me ” now from the “ me ” I was a few years ago coming out of UBC with a bachelor ’ s degree .
Thank you , Mandy !
* Candidates interested in public accounting post-certification must earn their practical experience through a PPR position that will provide them with the necessary assurance and financial reporting chargeable hours in addition to earning the requisite proficiency levels . If not earned pre-certification , members will be subject to a “ bridging ” program post-qualification . More information about both training paths is provided at cpacanada . ca .
50 CPABC in Focus • Mar / Apr 2017