{"id":16933,"date":"2025-07-23T12:50:48","date_gmt":"2025-07-23T16:50:48","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/competences-cpa-a-developper\/"},"modified":"2026-04-10T16:21:54","modified_gmt":"2026-04-10T20:21:54","slug":"cpa-competency-development","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/cpa-competency-development\/","title":{"rendered":"CPA Competency development"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-cc5f43ef wp-block-columns-is-layout-flex\" style=\"padding-top:0;padding-bottom:0\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\">What competencies are essential to become a CPA?<\/h2>\n\n\n\n<p>The practical experience period immerses you in a professional workplace where you will develop many competencies that will prepare you to face a variety of real-life situations. During this period, you will be assigned tasks that will help you acquire or enhance the technical and enabling<strong>&nbsp;<\/strong>competencies of CPAs. These are the competencies you must document in your&nbsp;<a href=\"https:\/\/cpaquebec.ca\/sitecore\/service\/notfound.aspx?item=web%3a%7b7D53349A-D146-4EBA-A311-FAB4E3787695%7d%40en\" target=\"_blank\" rel=\"noreferrer noopener\">practical experience reports<\/a>&nbsp;that you will submit to your mentor and the Order.<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\">Technical competencies are divided into six areas<\/h3>\n\n\n\n<div class=\"color-boxes-grid aligndefault\"\n>\n   <div class=\"color-boxes-grid__grid cols-3\">\n     \n\n<div class=\"color-box-item has-background has-mint-background-color\">\n\n  <span class=\"color-box-item__icon\">\n     <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M320 96C443.7 96 544 196.3 544 320C544 443.7 443.7 544 320 544C196.3 544 96 443.7 96 320C96 196.3 196.3 96 320 96zM320 576C461.4 576 576 461.4 576 320C576 178.6 461.4 64 320 64C178.6 64 64 178.6 64 320C64 461.4 178.6 576 320 576zM288 224C279.2 224 272 231.2 272 240C272 248.8 279.2 256 288 256L304 256L304 384L272 384C263.2 384 256 391.2 256 400C256 408.8 263.2 416 272 416L368 416C376.8 416 384 408.8 384 400C384 391.2 376.8 384 368 384L336 384L336 240C336 231.2 328.8 224 320 224L288 224z\"><\/path><\/svg>   <\/span>\n    <h5 class=\"color-box-item__title\">Financial reporting<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><ul>\n<li>Financial reporting needs and systems<\/li>\n<li>Accounting policies and transactions<\/li>\n<li>Financial report preparation<\/li>\n<li>Financial statement analysis<\/li>\n<\/ul>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-tango-light-background-color\">\n\n  <span class=\"color-box-item__icon\">\n     <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M320 96C443.7 96 544 196.3 544 320C544 443.7 443.7 544 320 544C196.3 544 96 443.7 96 320C96 196.3 196.3 96 320 96zM320 576C461.4 576 576 461.4 576 320C576 178.6 461.4 64 320 64C178.6 64 64 178.6 64 320C64 461.4 178.6 576 320 576zM272 225.3C263.2 225.3 256 232.5 256 241.3C256 250.1 263.2 257.3 272 257.3L329.8 257.3C342 257.3 352 267.2 352 279.5C352 288.2 346.9 296 339.1 299.7L302.7 316.4C274.3 329.4 256 357.8 256 389.1L256 400C256 408.8 263.2 416 272 416L368 416C376.8 416 384 408.8 384 400C384 391.2 376.8 384 368 384L288.3 384C290.1 367.3 300.5 352.5 316 345.4L352.4 328.7C371.7 319.9 384 300.6 384 279.5C384 249.6 359.7 225.3 329.8 225.3L272 225.3z\"><\/path><\/svg>   <\/span>\n    <h5 class=\"color-box-item__title\">Management accounting<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><ul>\n<li>Management reporting needs and systems<\/li>\n<li>Planning, budgeting and forecasting<\/li>\n<li>Cost \/ revenue \/ profitability management<\/li>\n<li>Organizational \/ individual performance measurement<\/li>\n<\/ul>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-mint-background-color\">\n\n  <span class=\"color-box-item__icon\">\n     <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M320 96C443.7 96 544 196.3 544 320C544 443.7 443.7 544 320 544C196.3 544 96 443.7 96 320C96 196.3 196.3 96 320 96zM320 576C461.4 576 576 461.4 576 320C576 178.6 461.4 64 320 64C178.6 64 64 178.6 64 320C64 461.4 178.6 576 320 576zM336 304L280 304C271.2 304 264 311.2 264 320C264 328.8 271.2 336 280 336L336 336C349.3 336 360 346.7 360 360C360 373.3 349.3 384 336 384L264 384C255.2 384 248 391.2 248 400C248 408.8 255.2 416 264 416L336 416C366.9 416 392 390.9 392 360C392 344.3 385.6 330.2 375.2 320C385.6 309.8 392 295.7 392 280C392 249.1 366.9 224 336 224L264 224C255.2 224 248 231.2 248 240C248 248.8 255.2 256 264 256L336 256C349.3 256 360 266.7 360 280C360 293.3 349.3 304 336 304z\"><\/path><\/svg>   <\/span>\n    <h5 class=\"color-box-item__title\">Audit and assurance<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><ul>\n<li>Internal controls<\/li>\n<li>Internal and external audit requirements<\/li>\n<li>Internal audit projects and external assurance engagements (risk response and reporting)<\/li>\n<\/ul>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-tango-light-background-color\">\n\n  <span class=\"color-box-item__icon\">\n     <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M320 96C443.7 96 544 196.3 544 320C544 443.7 443.7 544 320 544C196.3 544 96 443.7 96 320C96 196.3 196.3 96 320 96zM320 576C461.4 576 576 461.4 576 320C576 178.6 461.4 64 320 64C178.6 64 64 178.6 64 320C64 461.4 178.6 576 320 576zM256 224C247.2 224 240 231.2 240 240L240 312C240 334.1 257.9 352 280 352L352 352L352 400C352 408.8 359.2 416 368 416C376.8 416 384 408.8 384 400L384 352C392.8 352 400 344.8 400 336C400 327.2 392.8 320 384 320L384 240C384 231.2 376.8 224 368 224C359.2 224 352 231.2 352 240L352 320L280 320C275.6 320 272 316.4 272 312L272 240C272 231.2 264.8 224 256 224z\"><\/path><\/svg>   <\/span>\n    <h5 class=\"color-box-item__title\">Strategy and governance<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><ul>\n<li>Governance \/ mission, vision, values and mandate<\/li>\n<li>Strategy development \/ implementation<\/li>\n<li>Enterprise risk management<\/li>\n<\/ul>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-mint-background-color\">\n\n  <span class=\"color-box-item__icon\">\n     <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M320 96C443.7 96 544 196.3 544 320C544 443.7 443.7 544 320 544C196.3 544 96 443.7 96 320C96 196.3 196.3 96 320 96zM320 576C461.4 576 576 461.4 576 320C576 178.6 461.4 64 320 64C178.6 64 64 178.6 64 320C64 461.4 178.6 576 320 576zM368 224L272 224C263.2 224 256 231.2 256 240L256 312C256 320.8 263.2 328 272 328L340 328C355.5 328 368 340.5 368 356C368 371.5 355.5 384 340 384L272 384C263.2 384 256 391.2 256 400C256 408.8 263.2 416 272 416L340 416C373.1 416 400 389.1 400 356C400 322.9 373.1 296 340 296L288 296L288 256L368 256C376.8 256 384 248.8 384 240C384 231.2 376.8 224 368 224z\"><\/path><\/svg>   <\/span>\n    <h5 class=\"color-box-item__title\">Finance<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><ul>\n<li>Financial analysis and planning<\/li>\n<li>Treasury management<\/li>\n<li>Capital budgeting \/ valuation \/ corporate finance<\/li>\n<\/ul>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-tango-light-background-color\">\n\n  <span class=\"color-box-item__icon\">\n     <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M320 96C443.7 96 544 196.3 544 320C544 443.7 443.7 544 320 544C196.3 544 96 443.7 96 320C96 196.3 196.3 96 320 96zM320 576C461.4 576 576 461.4 576 320C576 178.6 461.4 64 320 64C178.6 64 64 178.6 64 320C64 461.4 178.6 576 320 576zM360 240C360 231.2 352.8 224 344 224L312 224C276.7 224 248 252.7 248 288L248 352C248 387.3 276.7 416 312 416L328 416C363.3 416 392 387.3 392 352C392 316.7 363.3 288 328 288L312 288C300.3 288 289.4 291.1 280 296.6L280 288C280 270.3 294.3 256 312 256L344 256C352.8 256 360 248.8 360 240zM312 384C294.3 384 280 369.7 280 352C280 334.3 294.3 320 312 320L328 320C345.7 320 360 334.3 360 352C360 369.7 345.7 384 328 384L312 384z\"><\/path><\/svg>   <\/span>\n    <h5 class=\"color-box-item__title\">Taxation<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><ul>\n<li>Income Tax Act and research<\/li>\n<li>Corporate and individual tax compliance<\/li>\n<li>Corporate and individual tax planning<\/li>\n<\/ul>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n   <\/div>\n<\/div>\n\n\n<div class=\"notification-message aligndefault notification-message--warning notification-message--outline\"\n>\n   \n\n<p class=\"is-style-default\">Attention: Your practical experience period does not have to cover all six technical competency areas.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\">Technical competencies requirements<\/h3>\n\n\n\n<p>Each technical competency area is subdivided into three or four sub-areas. You must reach the required&nbsp;<\/p>\n\n\n\n<p>proficiency levels during your practical experience period and develop a range of these competencies in accordance with four requirements:<\/p>\n<\/div>\n<\/div>\n\n\n<section class=\"block-accordions-group accordion-container aligndefault wp-block-vortex-blocks-accordions-group\">\n  \n\n<div id=\"core-competencies\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Core competencies      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<p>You must achieve at least Level 1 proficiency in three Financial reporting and\/or Management accounting core competency sub-areas.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"depth\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Depth      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<p>You must achieve Level 2 proficiency in at least two sub-areas of your chosen competency, and at least Level 1 in the other sub-areas.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"breadth\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Breadth      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<p><br>You must achieve Level 2 in at least four competency sub-areas, and at least Level 1 in the other four sub-areas.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"progression\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Progression      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<p><br>During your practical experience period, your tasks must progressively involve more complex analytical, problem-solving and decision-making assignments. This means that you are expected to perform increasingly complex, less routine work and\/or with increasing autonomy during the period. This progression will be demonstrated through your&nbsp;<a href=\"https:\/\/cpaquebec.ca\/sitecore\/service\/notfound.aspx?item=web%3a%7b7D53349A-D146-4EBA-A311-FAB4E3787695%7d%40en\" target=\"_blank\" rel=\"noreferrer noopener\">practical experience reports&nbsp;<\/a>that you will submit twice per year.<\/p>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n<\/section>\n\n\n\n<div class=\"wp-block-group has-tango-light-background-color has-background is-layout-constrained wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading\">Enabling competencies<\/h3>\n\n\n\n<p>Enabling competencies are professional skills that you must develop during the practical experience period. These essential skills are involved in every aspect of a CPA\u2019s work and enable you to take on tasks with a sense of ethics, competence and professionalism in a constantly changing environment. On that note, you must achieve Level 2 proficiency in all of these competencies by the end of the practical experience period. They are divided into five areas:<\/p>\n\n\n\n<div class=\"color-boxes-grid aligndefault\"\n>\n   <div class=\"color-boxes-grid__grid cols-3\">\n     \n\n<div class=\"color-box-item has-background has-white-background-color\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-AA_version-universelle\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Professional and ethical behaviour<\/h5>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-white-background-color\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-AA_version-universelle\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Autonomy<\/h5>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-white-background-color\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-AA_version-universelle\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Problem-solving and decision-making<\/h5>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-white-background-color\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-AA_version-universelle\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Teamwork and leadership<\/h5>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-white-background-color\">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-AA_version-universelle\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Communication<\/h5>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n   <\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading\" id=\"ressources\">Ressources<\/h2>\n\n\n\n<div class=\"wp-block-buttons is-vertical is-layout-flex wp-container-core-buttons-is-layout-fe9cc265 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2026\/04\/practical_experience_requirements.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Practical experience requirements for CPAs \u2013 The competencies that must be acquired<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.ca\/-\/media\/docs\/etudiants-et-futurs-cpa\/stage\/stages-types\/exemples-postes-admissibles\/niveaux-maitrise_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Practical experience requirements for CPAs \u2013 Guide to Proficiency Levels (FR)<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.cpacanada.ca\/become-a-cpa\/why-become-a-cpa\/the-cpa-certification-program\/the-cpa-competency-map\" target=\"_blank\" rel=\"noreferrer noopener\">Competency Map<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\">CPA Practical Experience Competency Requirements to be acquired for Competencies 2021<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div class=\"notification-message aligndefault notification-message--question notification-message--outline\"\n>\n   \n\n<p class=\"is-style-intro\">Questions<\/p>\n\n\n\n<p>Not sure if your practice experience period meets the CPA competency requirements? Feel free to email us at\u00a0<a href=\"mailto:stages@cpaquebec.ca\">stages@cpaquebec.ca<\/a>\u00a0to discuss the situation with our team. We will gladly assist you.<\/p>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>What competencies are essential to become a CPA? The practical experience period immerses you in a professional workplace where you&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-16933","page","type-page","status-publish","hentry"],"pp_statuses_selecting_workflow":false,"pp_workflow_action":"current","pp_status_selection":"publish","pp_force_visibility":null,"pp_subpost_visibility":null,"pp_inherited_force_visibility":null,"pp_inherited_subpost_visibility":null,"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-06 06:21:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"translation_priority","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/16933","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/comments?post=16933"}],"version-history":[{"count":3,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/16933\/revisions"}],"predecessor-version":[{"id":16941,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/16933\/revisions\/16941"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/media?parent=16933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}