CA Practical Experience Requirements

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3.9 Mandatory progression and increased responsibility. ........163.9.1 Progression in CA Firm CA Training Offices. ........163.9.2 Progression in Corporate and Public SectorCA Training Offices. ..............................163.10 Practical experience on secondment ....................... 173.11 Co-op program experience. ............................... 173.12 Requirements for changing employers ..................... 174 Supervision Requirements .......................................194.1 Overview ................................................194.2 The Training Principal. ....................................194.3 The Counselling Member. .................................214.4 The Line Manager ........................................224.5 Other supervision ........................................224.6 Supervision during secondmentsand international assignments .............................234.7 Performance evaluation. ..................................234.8 Responsibility for evaluatingCA competency development .............................234.9 Limits on number of CA Students. .........................245 Reporting to the Profession . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255.1 Overview ................................................255.2 CA Training Office Certification Signoffto the Provincial Institutes/Ordre/Region ...................255.2.1 CA Training Office Certification Signoff ............265.3 CA Training Office review .................................275.4 Liaison with Provincial Institutes/Ordre/Region .............275.5 Sample Certification Signoff. ..............................28Appendix 1:The CA Profession’s Pervasive Qualities and Skillsand Specific Competencies ......................................31Appendix 2:Record of CA Qualifying Experience . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35iv
CA Qualification and the Practice of PublicAccounting: A glossary of defined termsThe requirements laid out in this document provide the general practical experiencerequirements across Canada and in Bermuda for both Qualification as a CharteredAccountant and qualification to practise Public Accounting, which are recognizedseparately.Please note that the specific regulations and bylaws of the Provincial Institute(s)/Ordre for CA Qualification and the specific licensing regime or authority withineach province to control the practice of Public Accounting take precedence over thesegeneral requirements.This document uses the following terms as defined below. Note that ProvincialInstitutes/Ordre may have different definitions for these terms. These definitionsare not intended to modify or interpret any regulations and bylaws or to apply toany particular jurisdiction’s use of the terms; rather, they are provided for clarity ofinterpretation of the general practical experience requirements across Canada and inBermuda.Assurance Services: Independent professional services that improve the quality ofinformation, or its context, for decision makers.Audit Engagements: Those as defined by the CICA Handbook.CA Qualification: Admission to membership of a Provincial Institute/Ordre as aChartered Accountant after successful completion of mandatory education, evaluationand practical experience.CA Training Program: A program developed specifically for CA Students andapproved by a Provincial Institute(s)/Ordre. CA Training Programs offer:• structured training positions with a sufficient range of progressively complexassignments, increasing responsibility and high quality practical experience in therequired CA competencies;• the systems, programs and people needed to supervise, monitor, and counsel theCA Student in the development of the CA competencies; and• compliance with the reporting requirements of their Provincial Institute(s)/Ordre.CA Practical Experience Requirements 2009 1
Page 1 and 2: CA Practical ExperienceRequirements
Page 3 and 4: CA Practical ExperienceRequirements
Page 5: ContentsCA Qualification and the Pr
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 and 16: 2.4.2 Qualities of the working envi
Page 17 and 18: 3 Qualifying Practical Experience3.
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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