Reporting requirements for future CPAs There are several common requirements for future CPAs in both the pre-approved program or experience verification routes: They must self-assess their level of proficiency, including progression, at least semi-annually. Only updates from the previous report need to be captured. If they change their position, program or route, they must inform their provincial/regional body and then report the change in PERT. The provincial/regional body may also require a prescribed form to reflect the change. Failure to submit required experience reports may result in a penalty from the appropriate provincial/regional body. As an employer guiding future CPAs through their practical experience requirements, you play an essential role in assessing and reporting their progress. Your reporting tasks are different, and depend on the practical experience route — experience verification or the pre-approved program. How reporting works for the experience verification route Responsibilities and requirements for supervisors: Once future CPAs complete an experience report via PERT, an email will be sent automatically to their supervisors, prompting them to review the report. Supervisors are required to verify the accuracy of information in PERT before an experience report can be reviewed by a CPA mentor and/or the profession. Supervisors verify accuracy by indicating “agree” or “disagree” to each relevant section within PERT. Supervisors verify the following: information given by the future CPA about their role and employer the duration and specific duties recorded time taken away from work by the future CPA, for any reason (e.g., study time, vacation, or professional development) If supervisors have concerns regarding the accuracy of the information reported by the future CPA, they are expected to either document their concerns or discuss them with the future CPA. Nevertheless, supervisors will need to indicate “disagree” on each disputed section to allow the future CPA to make appropriate updates in PERT. Supervisors in the experience verification route will receive a unique link for each report they are required to verify. A supervisor is not required to assess the competencies developed, unless the supervisor is also the approved CPA mentor. How reporting works under the pre-approved program route Responsibilities and requirements for supervisors: As the profession has approved these programs, supervisors are not required to verify the factual accuracy of experience reports. The supervisor focuses on assigning the work specified in the approved program to the future CPA, providing feedback to the CPA mentor and highlighting any concerns. Responsibilities for pre-approved program leaders: Each pre-approved program is the ultimate responsibility of a designated pre-approved program leader. The leader is accountable to the provincial/regional body for ensuring that future CPAs gain the requisite experience within the organization’s program. Once future CPAs complete or depart from the program during their training period, they will request a review by their pre-approved program leader via PERT. The program leader must provide the provincial/regional body with a certification sign-off via PERT. During sign-off, the program leader confirms that the future CPA completed the organization’s training program and that there are no concerns that should affect the future CPA’s progress in joining the profession. Support Resources CPA Practical Experience Reporting Requirements provides specific details about reporting requirements for employers as future CPA students and candidates achieve their practical experience requirements. The Employer Q&A Session for Pre-approved Programs webinar provides program managers and pre-approved program leaders with an overview of the CPA practical experience requirements and the PERT. Accessing the practical experience reporting tool (PERT) As a pre-approved program leader or program manager, you will need to access the practical experience reporting tool (PERT) to perform some of your responsibilities: Pre-approved program leader Program manager PERT User Guides We have developed tools to assist supervisors and pre-approved program leaders who perform tasks within PERT. These guides will enhance your user experience and help you become more effective and efficient when performing your tasks. PERT Guide for supervisors PERT Guide for program managers PERT Guide for pre-approved program leaders If you have functionality-related PERT questions, please contact the PERT Administrator for your province/region.