CA Practical Experience Requirements

2 The CA Training Office2.1 OverviewAll CA Students fulfill their practical experience requirements by working in aCA Training Office, which may be in a CA firm, in the corporate sector, or in thepublic sector. The practical experience they acquire, the environment in which it isprovided, and the CAs who guide the CA Students and set the example of CA professionalismare core to the development of every new CA.2.2 Characteristics of the CA Training OfficeA CA Training Office provides:• Support from the senior levels of the organization for the CA profession, a commitmentto learning and a vision of itself as a learning organization, and senior-levelownership of and commitment to the training of CAs;• A CA Training Program developed specifically for CA Students and approved by aProvincial Institute/Ordre (2.3 below);• CAs to create an ethical environment to teach, demonstrate and promulgate therules of professional conduct, and to provide an adequate support structure for theCA Student;• An appropriate ethical working environment, including:––A written code of conduct and/or acknowledgement of the profession’s Code ofConduct;––Encouragement of CA Students to develop and apply their professional judgementand work with integrity and objectivity at all times; and––Supervision, guidance and instruction on practical ethical issues as part of theCA Student’s on-the-job training and progress reviews.2.3 Characteristics of a CA Training ProgramAll CA Training Offices are required to provide CA Students with a CA TrainingProgram, developed specifically for CA Students, approved by the ProvincialInstitute(s)/Ordre, and featuring:• structured training positions with a sufficient range of progressively complexassignments, increasing responsibility and high quality practical experience in therequired CA competencies;CA Practical Experience Requirements 2009 7