CA Practical Experience Requirements

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The CA Training OfficeThe CA Training Office must also commit to provide the CA Student with reasonableleaves of absence to participate in the Provincial Institute/Ordre/Region’s professionaleducation programs, and to prepare for and write the profession’s UniformEvaluation (the “UFE”); the amount of time off is to be determined through discussionbetween the CA Training Office and the CA Student.2.4.5 TrainingThe CA Training Office must recognize that CA Students have significant professionaleducation requirements to meet through their Provincial Institutes/Ordre/Region, and is committed to supporting the CA Student in his or her professionaldevelopment as a CA. The CA Training Office or an external provider authorized bythe CA Training Office must provide the CA Student with:• Orientation to the CA Training Office’s policies and practices, and to the CAprofession’s requirements for Ethical Behaviour and Professionalism, Personal Attributes,Professional Skills and Specific Competencies, their professional educationprocesses and Rules of Professional Conduct; and• Orientation to the means by which the CA Training Office’s policies and practicesmodel, encourage, foster and monitor the development and application of CAEthical Behaviour and Professionalism, Personal Attributes, Professional Skills andSpecific Competencies as listed in Appendix 1.2.4.6 Reporting requirementsAs a condition of maintaining good standing with its Provincial Institute/Ordre, allCA Training Offices commit to providing their Provincial Institute/Ordre/Regionwith all required information on their CA Training Program and on their CA Students(Section 5). Further, all CA Training Offices must ensure that their ProvincialInstitute/Ordre has access to any records/information deemed necessary to ensure itscontinued recognition as a CA Training Office.10
3 Qualifying Practical Experience3.1 OverviewQualifying practical experience is defined in terms of both the duration of thepractical experience term (i.e. the minimum term of practical experience) andthe depth and breadth of competency development during that term. Qualifyingpractical experience must provide the CA Student with increasingly complex work,and require that, over the term of his or her employment, the CA Student assumesincreasing responsibility.CA Training Offices and CA Students should refer to the regulations of the appropriateProvincial Institute/Ordre for specific details in their jurisdiction for training outside CAfirms, and for the minimum term of practical experience and minimum Chargeable Hourrequirements described below.3.2 Minimum prescribed term of practical experienceThe term of employment for a CA Student must be of sufficient duration to allowthe CA Student to develop and demonstrate the competency requirements of anentry-level CA. The minimum term of practical experience in Canada and Bermudais three years, including graduate-level professional education. Canadian standardsfor Qualification meet the practical experience requirements for professional accountantsdetermined by the International Federation of Accountants.The practical experience term must be completed within a rolling five-year period.3.3 Depth and breadth of competency developmentTo become a Chartered Accountant, a CA Student must develop and demonstrate:• Pervasive qualities and skills, comprising Ethical Behaviour and Professionalism,Personal Attributes and Professional Skills: while many of these pervasive qualitiesand skills are fundamental to all successful professionals, CA qualification ensuresthat the CA Student develops these qualities and skills as an entry-level CA; and• Specific competencies, comprising the specific competency areas of the CA professiongrouped into six categories:––Performance Measurement and Reporting;––Assurance;––Taxation;CA Practical Experience Requirements 2009 11
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Page 5 and 6: ContentsCA Qualification and the Pr
Page 7 and 8: CA Qualification and the Practice o
Page 9 and 10: 1 The CA Qualification Process1.1 O
Page 11 and 12: 1.3 The objectives of practical exp
Page 13 and 14: 2 The CA Training Office2.1 Overvie
Page 15: 2.4.2 Qualities of the working envi
Page 19 and 20: 3.4 The level of proficiency expect
Page 21 and 22: CA Students seeking to practise Pub
Page 23: 3.10 Practical experience on second
Page 26 and 27: Supervision Requirements4.2.4 Train
Page 28 and 29: Supervision Requirements• Conduct
Page 30 and 31: Supervision Requirements4.9 Limits
Page 32 and 33: Reporting to the Profession5.2.1 CA
Page 34 and 35: Reporting to the Profession5.5 Samp
Page 37 and 38: Appendix 1The information in this a
Page 39 and 40: 2. Assurance Competencies• Analyz
Page 41 and 42: Appendix 2Record of CA Qualifying E
Page 43 and 44: Assurance Competencies Level 0 Leve
Page 45 and 46: B. Pervasive Qualities and SkillsTh
Page 47: The Canadian Institute of Chartered

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