CPA Practical Experience...(cont’d)
The requirements give future CPAs
the leeway to align their competency
de velopment with their career
interests. Some will obtain broad
experience across many competency
areas, while others might choose to
focus more deeply in fewer areas.
Routes
Experience can be obtained via two
routes:
P
• re-approved program
route (PPR) – Future CPAs gain
experience in training positions
that have been pre-approved
by the profession and designed
to meet the CPA PER within 30
months.
• Experience verification route
(EVR) – Future CPAs demonstrate
competence and have relevant
experience recognized by the
profession as it is gained at an
employer of choice.
Future CPAs can satisfy the competency
requirements through either route or a
combination of both, adding further
flexibility to their training options.
EVR, supervisors are responsible for
verifying the factual accuracy of any
experience reported to CPABC.
Similar ly, the administration of
mentorship differs across the two
routes. In the PPR, employers are
responsible for assigning mentors to
future CPAs. In the EVR, future CPAs
are responsible for securing their own
mentor. This increases the likelihood of
a good match. If future CPAs are having
difficulty finding a mentor, CPABC will
provide assistance.
Members should consider becoming
a CPA mentor, as it is a great way
to contribute to the development
of the next generation of CPAs. On
average, mentors can expect to spend
15 hours per year on mentoring
ac tivities, with a greater initial
commitment that gradually tapers off
once the relationship with the future
CPA is established. After registering
with the profession and completing
a mandatory orientation webinar,
mentors obtain access to CPD-eligible
mentoring resources to help them
fulfill their roles.
Supervision and
Mentorship
Reporting and Assessment
A l l f u t u r e C PA s n e e d t o b e
appropriately supervised and have a
CPA mentor with whom they meet
at least semi-annually to discuss their
progression. Development of the
enabling competencies is the focus of
these mentorship discussions.
Future CPAs are required to self-assess
their competency development and
document their experience in the
profession’s online practical experience
reporting tool (PERT ) semi-annually.
These reports form the basis for
discussions with their CPA mentors.
Supervisors do not need to be CPAs.
The role of the supervisor differs
across the two training routes. In the
PPR, supervisors are responsible for
assigning work to future CPAs. In the
In the EVR, future CPAs complete
detailed experience reports and submit
them to CPABC for assessment at key
milestones. In the PPR, since future
CPAs are working in defined positions
(cont’d on page 12)
page 10
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I N D U S T R Y U P D AT E
T
he national accounting firms,
who have been involved with
the Pre -Approved Training
O ffice program and the legac y
training programs, have all developed
their own ways to encourage their
designated staff to mentor CPA
candidates. Although each has
devised unique strategies to mentor
CPA candidates, the end results have
a great deal in common.
These results include building institutional knowledge of the fledgling
CPA program, developing bonds of
trust and respect within and across
departments in large firms, developing pride in the CPA designation, and
encouraging those who were once
mentored to give back.
Rainer Santos, a senior accountant at
Grant Thornton, explains his mentorship technique:
“My approach to mentorship came
from my experience as a mentee,