CPA practical experience: Reporting requirements for students/candidates

Future CPAs are required to capture all practical experience in the profession’s online practical experience reporting tool (PERT).

Your practical experience must be captured in the profession’s online practical experience reporting tool (PERT). Before you can obtain access to PERT, you must complete the prescribed form with your respective provincial/regional body to register your employment (contact your provincial/regional body for further details on that process).

Mandatory Orientation Webinars

Once you register your employment with your provincial/regional body, you will be given access to complete the mandatory orientation webinars. Upon completion, you will automatically be given access to PERT through Desire2Learn (D2L), an online education platform.

CPA Practical Experience Reporting Requirements

The CPA Practical Experience Reporting Requirements factsheet explains how the PERT allows you to detail the experience you have gained towards achieving the required competencies and facilitate discussion of your progress with your CPA mentor.

There are several common requirements in both the pre-approved program or experience verification routes you will need to perform:

  • You must self-assess their level of proficiency, including progression, at least semi-annually. Only updates from the previous report need to be captured.
  • If you change your position, program or route, you must inform your 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.


We have developed tools to assist you to create your experience reports within PERT. The PERT Guide for Future CPAs will enhance your user experience and help you become more effective and efficient when capturing your practical experience. Each webinar contains reporting information specific to the particular experience route.

If you have functionality-related PERT questions, please contact the PERT Administrator for your province/region. If you experience any issues with PERT, contact your provincial/regional PERT administrators.