CPA mentor reporting responsibilities using the practical experience reporting tool (PERT)
As a CPA mentor, you must document through PERT any discussions that you have with your mentee and highlight any concerns you may have about the competency development of the student/candidate.
This reporting and assessment process does not require you to provide an opinion or assessment about whether your mentee has met the competencies reported in PERT.
If you have functionality-related PERT questions, please contact the PERT administrator for your province/region.
PERT User Guides:
Future CPAs are required to capture all practical experience in PERT. Experience reports capture the nature and duration of experience, including the experience route (experience verification or pre-approved), an assessment of the experience, and detail time away from work. As a mentor, you have specific reporting requirements within this tool.
You are not expected to provide an opinion or assessment about whether the competencies reported in PERT have been met by the future CPA. However, you are required to document in the PERT that a discussion occurred and highlight any competency development concerns.
The profession has developed a guide to enhance your user experience and help you become more effective and efficient when performing your tasks.