CPA practical experience policies: Directives for CPA PER

The CPA Harmonized Practical Experience Policies includes a collection of policy directives for the CPA Practical Experience Requirements (CPA PER).

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The CPA Harmonized Practical Experience Policies outlines the profession’s expectations regarding the implementation of policies for qualifying:

  • practical experience
  • mentorship
  • transition rules
  • reporting and assessment

We understand that the status of the legislation, established bylaws, regulations and rules in each province will dictate the usage of these policies, and they may be implemented differently across the country. However, in general, these policies should be applicable for each province/region.


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