CA Practical Experience Requirements

4 Supervision Requirements4.1 OverviewEffective supervision is key to the development of the CA Student, both as a professionaland as an employee. Supervision provides CA Students with the opportunityto develop their competencies, produce work of high quality, and undertake work atprogressive levels of responsibility. All work by CA Students must be properly supervisedand under the overall direction of a CA in good standing with a ProvincialInstitute/Ordre. CA Training Offices are required to ensure every CA Student isappropriately supervised on an ongoing, proactive and constructive basis.CA Training Offices typically have their own internal supervision and performancereview and evaluation processes. Supervision as used in this document is not intendedto replace or be a substitute for the supervisory policies or employee performance reviewand evaluation processes of an organization. Supervision as used in this document dealsspecifically with the processes in place to monitor and review a CA Student’s progresstowards becoming a Chartered Accountant. The broader role of performance reviewand evaluation of a CA Student as an employee is discussed separately in Section 4.7.This document defines three distinct supervisory roles specific to the CA program:Training Principal, Counselling Member, and Line Manager, the roles and responsibilitiesof which are defined below. It is important to note that although these roles aredelineated individually, one individual CA may fulfil one or more of these roles.4.2 The Training Principal4.2.1 The CA Training Program in every CA Training Office is the responsibility of adesignated Training Principal who is a member in good standing of a ProvincialInstitute/Ordre. The Training Principal is responsible to the Provincial Institute/Ordre for the CA Training Office’s training of CA Students.4.2.2 Organizations which train CA Students in more than one location generally have aTraining Principal in each location. These organizations may also appoint a primaryTraining Principal with responsibility for the organization-wide program. Organizationsmay, with the agreement of the Provincial Institute(s)/Ordre, appoint TrainingPrincipals in a manner consistent with their management structures.4.2.3 The Training Principal will liaise directly with the Provincial Institute/Ordre/Region onmatters affecting CA Students and the CA Training Office’s CA Training Program.CA Practical Experience Requirements 2009 19