{"id":17059,"date":"2025-07-23T11:25:33","date_gmt":"2025-07-23T15:25:33","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/titre-de-cpa-auditeur\/"},"modified":"2026-04-24T12:00:27","modified_gmt":"2026-04-24T16:00:27","slug":"cpa-auditor-designation","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/future-cpas\/comment-devenir-cpa\/etapes-a-suivre-et-prerequis\/academic-prerequisites\/cpa-auditor-designation\/","title":{"rendered":"CPA auditor designation"},"content":{"rendered":"\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<p>Do you want to obtain a public accountancy permit and be authorized to sign\u202f<a href=\"https:\/\/cpaquebec.ca\/en\/general-public\/the-profession-at-a-glance\/cpas-and-financial-statements\/\" target=\"_blank\" rel=\"noopener\">audit or review engagement reports<\/a>\u00a0once your CPA permit has been issued? Below you will find all the education, examination and practical experience requirements you must satisfy during the CPA qualification process so that the Order can issue your\u202f<a href=\"https:\/\/cpaquebec.ca\/en\/cpa-members\/roll-of-members-annual-registration-and-permits\/auditor-permit\/\" target=\"_blank\" rel=\"noopener\">public accountancy permit<\/a>\u00a0in accordance with the\u202f<a href=\"http:\/\/http\/\/legisquebec.gouv.qc.ca\/en\/ShowDoc\/cr\/C-48.1,%20r.%2026.1\" target=\"_blank\" rel=\"noreferrer noopener\">Regulation respecting the public accountancy permit of the Ordre des comptables professionnels agr\u00e9\u00e9s du Qu\u00e9bec<\/a>.<\/p>\n\n\n<div class=\"notification-message aligndefault notification-message--info notification-message--outline\"\n>\n   \n\n<p class=\"is-style-intro\">See at a glance the essential information about the public accountancy permit<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex 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.ca\/-\/media\/docs\/etudiants-et-futurs-cpa\/comment-devenir-cpa\/titre-cpa-auditeur\/One_pager_CP_fr.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Learn more\u00a0<\/a><\/div>\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<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    <span class=\"icon-AA_version-universelle\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Practice of the profession: public accountancy and reserved act<\/h5>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-horizontal\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/releve-cpa\/obligations-et-responsabilites-des-candidates\/etre-un-ou-une-professionnelle-quest-ce-que-ca-veut-dire\/\" class=\"text-link\">Learn more<\/a>          <\/span>\n              <\/div>\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    <span class=\"icon-balance\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">How to obtain the CPA auditor designation &#8211; explanatory video<\/h5>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-horizontal\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"http:\/\/evaluation-competences-techniques-audit-externe_fr\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">Learn more<\/a>          <\/span>\n              <\/div>\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    <span class=\"icon-book\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Practical experience: specific skills grid in public accountancytabilit\u00e9 publique<\/h5>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-horizontal\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2026\/01\/evaluation-competences-techniques-audit-externe_fr.pdf\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">See the grid<\/a>          <\/span>\n              <\/div>\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    <span class=\"icon-globe\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Practical experience: explanatory sheets<\/h5>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-horizontal\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2026\/01\/fiche-auditeur_fr.pdf\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">For the auditor (French only)<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/wp-content\/uploads\/2026\/01\/fiche-auditeur-examen_fr.pdf\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">For the auditor limited to review engagements (French only)<\/a>          <\/span>\n              <\/div>\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    <span class=\"icon-stick-figure\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Obligations related to holding a public accountancy permit<\/h5>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-horizontal\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/inscription-annuelle-a-lordre-et-permis\/permis-dauditeur-et-dauditrice\/\" class=\"text-link\">See the obligations<\/a>          <\/span>\n              <\/div>\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    <span class=\"icon-user\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">The public accountancy permit during your career<\/h5>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-horizontal\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/cpaquebec.wp.vortexdev.com\/fr\/membres-cpa\/inscription-annuelle-a-lordre-et-permis\/permis-dauditeur-et-dauditrice\/\" class=\"text-link\">Learn more<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n   <\/div>\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\">Public accountancy permt limited to review engagements<\/h2>\n\n\n\n<p>You can choose the path leading to a public accountancy permit limited to review engagements. This permit allows holders to issue review engagement reports exclusively and use the \u201cCPA auditor\u201d designation, provided that it is followed by \u201climited to review engagements.\u201d<\/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<h2 class=\"wp-block-heading\">Education and common examination (CFE)<\/h2>\n\n\n\n<p>Education and examination requirements:<\/p>\n\n\n<section class=\"block-accordions-group accordion-container aligndefault wp-block-vortex-blocks-accordions-group\">\n  \n\n<div id=\"cpa-auditor\" 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\">          CPA auditor      <\/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<div class=\"wp-block-group has-marble-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-98bb686d wp-block-group-is-layout-flex\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 50px; height: 50px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Calque_1\" viewBox=\"0 0 640 640\"><path d=\"M59.3,236.2c66.7-66.8,158.8-108.2,260.7-108.2s194,41.4,260.7,108.2c6.2,6.3,16.4,6.3,22.6,0s6.3-16.4,0-22.6c-72.4-72.6-172.6-117.6-283.3-117.6S109.1,141,36.7,213.6c-6.2,6.3-6.2,16.4,0,22.6s16.4,6.2,22.6,0ZM320,304c59.4,0,112.5,26.9,147.7,69.3,5.6,6.8,15.7,7.7,22.5,2.1,6.8-5.6,7.7-15.7,2.1-22.5-41.1-49.4-103-80.9-172.3-80.9s-131.2,31.5-172.3,80.9c-5.7,6.8-4.7,16.9,2.1,22.5s16.9,4.7,22.5-2.1c35.2-42.4,88.3-69.3,147.7-69.3ZM320,464c13.3,0,24,10.7,24,24s-10.7,24-24,24-24-10.7-24-24,10.7-24,24-24ZM320,544c30.9,0,56-25.1,56-56s-25.1-56-56-56-56,25.1-56,56,25.1,56,56,56Z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"is-style-intro\">CPA education program<sup>1<\/sup><\/p>\n\n\n\n<p>Successfully complete the taxation and assurance modules\/courses.<\/p>\n<\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-marble-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-98bb686d wp-block-group-is-layout-flex\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 50px; height: 50px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M447.7 377.1C477.7 345.5 496 302.9 496 256C496 158.8 417.2 80 320 80C222.8 80 144 158.8 144 256C144 302.9 162.3 345.5 192.3 377.1C214 400 234.7 429.5 239.1 464L400.9 464C405.4 429.5 426 400 447.7 377.1zM240 496C240 531.3 268.7 560 304 560L336 560C371.3 560 400 531.3 400 496L400 480L240 480L240 496zM459.3 388.1C435.7 413 416 443.4 416 477.7L416 496C416 540.2 380.2 576 336 576L304 576C259.8 576 224 540.2 224 496L224 477.7C224 443.4 204.3 413 180.7 388.1C148 353.7 128 307.2 128 256C128 150 214 64 320 64C426 64 512 150 512 256C512 307.2 492 353.7 459.3 388.1zM224 248C224 252.4 220.4 256 216 256C211.6 256 208 252.4 208 248C208 190.6 254.6 144 312 144C316.4 144 320 147.6 320 152C320 156.4 316.4 160 312 160C263.4 160 224 199.4 224 248z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"is-style-intro\">Day 2 of the final cummon examination<sup>2<\/sup><\/p>\n\n\n\n<p>Select and successfully complete the assurance role AND receive a pass standing for depth in financial reportin<\/p>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"cpa-auditeur-ou-auditrice-limitee-a-la-mission-dexamen\" 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\">          CPA auditeur ou auditrice limit\u00e9(e) \u00e0 la mission d&#8217;examen      <\/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<div class=\"wp-block-group has-marble-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-98bb686d wp-block-group-is-layout-flex\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 50px; height: 50px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Calque_1\" viewBox=\"0 0 640 640\"><path d=\"M59.3,236.2c66.7-66.8,158.8-108.2,260.7-108.2s194,41.4,260.7,108.2c6.2,6.3,16.4,6.3,22.6,0s6.3-16.4,0-22.6c-72.4-72.6-172.6-117.6-283.3-117.6S109.1,141,36.7,213.6c-6.2,6.3-6.2,16.4,0,22.6s16.4,6.2,22.6,0ZM320,304c59.4,0,112.5,26.9,147.7,69.3,5.6,6.8,15.7,7.7,22.5,2.1,6.8-5.6,7.7-15.7,2.1-22.5-41.1-49.4-103-80.9-172.3-80.9s-131.2,31.5-172.3,80.9c-5.7,6.8-4.7,16.9,2.1,22.5s16.9,4.7,22.5-2.1c35.2-42.4,88.3-69.3,147.7-69.3ZM320,464c13.3,0,24,10.7,24,24s-10.7,24-24,24-24-10.7-24-24,10.7-24,24-24ZM320,544c30.9,0,56-25.1,56-56s-25.1-56-56-56-56,25.1-56,56,25.1,56,56,56Z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"is-style-intro\">CPA education program<sup>1<\/sup><\/p>\n\n\n\n<p>Successfully complete the taxation and assurance modules\/courses.<\/p>\n<\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-marble-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-98bb686d wp-block-group-is-layout-flex\">\n<p class=\"is-style-intro\">Day 2 of the final cummon examination<sup>2<\/sup><\/p>\n\n\n\n<p>Select and successfully complete the assurance role AND receive a pass standing for depth in financial reportin<\/p>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n<\/section>\n\n\n\n<p>You did not meet the requirement regarding the Financial reporting during the CFE? Learn more on the\u00a0<a href=\"https:\/\/cpaquebec.ca\/en\/future-cpas\/how-to-become-a-cpa\/cpa-auditor-designation\/public-accountancy-examination\/\" target=\"_blank\" rel=\"noopener\">public accountancy examination<\/a>.<\/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<h2 class=\"wp-block-heading\">Practical experience<\/h2>\n\n\n\n<p>Practical experience requirements depending on the type of permit:<\/p>\n\n\n<section class=\"block-accordions-group accordion-container aligndefault wp-block-vortex-blocks-accordions-group\">\n  \n\n<div id=\"cpa-auditor\" 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\">          CPA AUDITOR      <\/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<div class=\"wp-block-group has-marble-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-98bb686d wp-block-group-is-layout-flex\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 50px; height: 50px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Calque_1\" viewBox=\"0 0 640 640\"><path d=\"M59.3,236.2c66.7-66.8,158.8-108.2,260.7-108.2s194,41.4,260.7,108.2c6.2,6.3,16.4,6.3,22.6,0s6.3-16.4,0-22.6c-72.4-72.6-172.6-117.6-283.3-117.6S109.1,141,36.7,213.6c-6.2,6.3-6.2,16.4,0,22.6s16.4,6.2,22.6,0ZM320,304c59.4,0,112.5,26.9,147.7,69.3,5.6,6.8,15.7,7.7,22.5,2.1,6.8-5.6,7.7-15.7,2.1-22.5-41.1-49.4-103-80.9-172.3-80.9s-131.2,31.5-172.3,80.9c-5.7,6.8-4.7,16.9,2.1,22.5s16.9,4.7,22.5-2.1c35.2-42.4,88.3-69.3,147.7-69.3ZM320,464c13.3,0,24,10.7,24,24s-10.7,24-24,24-24-10.7-24-24,10.7-24,24-24ZM320,544c30.9,0,56-25.1,56-56s-25.1-56-56-56-56,25.1-56,56,25.1,56,56,56Z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"is-style-intro\">Training environment<\/p>\n\n\n\n<p>Complete the entire 24-month period of practical experience in a\u00a0<a href=\"https:\/\/cpaquebec.ca\/en\/future-cpas\/practical-experience\/how-to-find-a-position\/pre-approved-practical-experience-program-directory\/\" target=\"_blank\" rel=\"noopener\">pre-approved program<\/a>\u00a0<strong>in audit<\/strong>\u00a0that will enable you to develop in-depth competencies in financial reporting and in audit and assurance<\/p>\n<\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-marble-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-98bb686d wp-block-group-is-layout-flex\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 50px; height: 50px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M447.7 377.1C477.7 345.5 496 302.9 496 256C496 158.8 417.2 80 320 80C222.8 80 144 158.8 144 256C144 302.9 162.3 345.5 192.3 377.1C214 400 234.7 429.5 239.1 464L400.9 464C405.4 429.5 426 400 447.7 377.1zM240 496C240 531.3 268.7 560 304 560L336 560C371.3 560 400 531.3 400 496L400 480L240 480L240 496zM459.3 388.1C435.7 413 416 443.4 416 477.7L416 496C416 540.2 380.2 576 336 576L304 576C259.8 576 224 540.2 224 496L224 477.7C224 443.4 204.3 413 180.7 388.1C148 353.7 128 307.2 128 256C128 150 214 64 320 64C426 64 512 150 512 256C512 307.2 492 353.7 459.3 388.1zM224 248C224 252.4 220.4 256 216 256C211.6 256 208 252.4 208 248C208 190.6 254.6 144 312 144C316.4 144 320 147.6 320 152C320 156.4 316.4 160 312 160C263.4 160 224 199.4 224 248z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"is-style-intro\">Billable hours<\/p>\n\n\n\n<p>24 months of practical experience at a firm recognized by the Order, where you have accumulated\u00a0<strong>1,250 hours in assurance of historical financial information, including 625 hours in audit of general-purpose financial statements\u00a0<\/strong>for various types of clients operating in diverse industries.<\/p>\n<\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-marble-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-98bb686d wp-block-group-is-layout-flex\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 50px; height: 50px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M447.7 377.1C477.7 345.5 496 302.9 496 256C496 158.8 417.2 80 320 80C222.8 80 144 158.8 144 256C144 302.9 162.3 345.5 192.3 377.1C214 400 234.7 429.5 239.1 464L400.9 464C405.4 429.5 426 400 447.7 377.1zM240 496C240 531.3 268.7 560 304 560L336 560C371.3 560 400 531.3 400 496L400 480L240 480L240 496zM459.3 388.1C435.7 413 416 443.4 416 477.7L416 496C416 540.2 380.2 576 336 576L304 576C259.8 576 224 540.2 224 496L224 477.7C224 443.4 204.3 413 180.7 388.1C148 353.7 128 307.2 128 256C128 150 214 64 320 64C426 64 512 150 512 256C512 307.2 492 353.7 459.3 388.1zM224 248C224 252.4 220.4 256 216 256C211.6 256 208 252.4 208 248C208 190.6 254.6 144 312 144C316.4 144 320 147.6 320 152C320 156.4 316.4 160 312 160C263.4 160 224 199.4 224 248z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"is-style-intro\">Guidance<\/p>\n\n\n\n<p>Be guided throughout the period of practical experience by a\u00a0<strong>CPA mentor<\/strong>\u00a0who holds a public accountancy permit.<\/p>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"cpa-auditor-limited-to-review-engagements\" 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\">          CPA auditor limited to review engagements      <\/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<div class=\"wp-block-group has-marble-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-98bb686d wp-block-group-is-layout-flex\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 50px; height: 50px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Calque_1\" viewBox=\"0 0 640 640\"><path d=\"M59.3,236.2c66.7-66.8,158.8-108.2,260.7-108.2s194,41.4,260.7,108.2c6.2,6.3,16.4,6.3,22.6,0s6.3-16.4,0-22.6c-72.4-72.6-172.6-117.6-283.3-117.6S109.1,141,36.7,213.6c-6.2,6.3-6.2,16.4,0,22.6s16.4,6.2,22.6,0ZM320,304c59.4,0,112.5,26.9,147.7,69.3,5.6,6.8,15.7,7.7,22.5,2.1,6.8-5.6,7.7-15.7,2.1-22.5-41.1-49.4-103-80.9-172.3-80.9s-131.2,31.5-172.3,80.9c-5.7,6.8-4.7,16.9,2.1,22.5s16.9,4.7,22.5-2.1c35.2-42.4,88.3-69.3,147.7-69.3ZM320,464c13.3,0,24,10.7,24,24s-10.7,24-24,24-24-10.7-24-24,10.7-24,24-24ZM320,544c30.9,0,56-25.1,56-56s-25.1-56-56-56-56,25.1-56,56,25.1,56,56,56Z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"is-style-intro\">Training environment<\/p>\n\n\n\n<p>Complete the entire 24-month period of practical experience in a\u00a0<a href=\"https:\/\/cpaquebec.ca\/en\/future-cpas\/practical-experience\/how-to-find-a-position\/pre-approved-practical-experience-program-directory\/\" target=\"_blank\" rel=\"noopener\">pre-approved program<\/a>\u00a0<strong>in review engagement or audit<\/strong>\u00a0that will enable you to develop in-depth competencies in financial reporting and breadth competencies in assurance.<\/p>\n<\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-marble-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-98bb686d wp-block-group-is-layout-flex\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 50px; height: 50px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M447.7 377.1C477.7 345.5 496 302.9 496 256C496 158.8 417.2 80 320 80C222.8 80 144 158.8 144 256C144 302.9 162.3 345.5 192.3 377.1C214 400 234.7 429.5 239.1 464L400.9 464C405.4 429.5 426 400 447.7 377.1zM240 496C240 531.3 268.7 560 304 560L336 560C371.3 560 400 531.3 400 496L400 480L240 480L240 496zM459.3 388.1C435.7 413 416 443.4 416 477.7L416 496C416 540.2 380.2 576 336 576L304 576C259.8 576 224 540.2 224 496L224 477.7C224 443.4 204.3 413 180.7 388.1C148 353.7 128 307.2 128 256C128 150 214 64 320 64C426 64 512 150 512 256C512 307.2 492 353.7 459.3 388.1zM224 248C224 252.4 220.4 256 216 256C211.6 256 208 252.4 208 248C208 190.6 254.6 144 312 144C316.4 144 320 147.6 320 152C320 156.4 316.4 160 312 160C263.4 160 224 199.4 224 248z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"is-style-intro\">Billable hours<\/p>\n\n\n\n<p>24 months of practical experience at a firm recognized by the Order, where you have accumulated\u00a0<strong>1,250 hours in assurance of historical financial information, including 625 hours in assurance of general-purpose financial statements<\/strong>\u00a0for various types of clients operating in diverse industries.<\/p>\n<\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-marble-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-98bb686d wp-block-group-is-layout-flex\"><div class=\"wp-block-safe-svg-svg-icon safe-svg-cover\" style=\"text-align: left;\">\n\t\t\t\t<div class=\"safe-svg-inside safe-svg-inline\" style=\"width: 50px; height: 50px; background-color: var(--wp--preset--color--); color: var(--wp--preset--color--); padding-top: ; padding-right: ; padding-bottom: ; padding-left: ; margin-top: ; margin-right: ; margin-bottom: ; margin-left: ;\"><?xml version=\"1.0\" encoding=\"UTF-8\"?> <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 640\"><path fill=\"currentColor\" d=\"M447.7 377.1C477.7 345.5 496 302.9 496 256C496 158.8 417.2 80 320 80C222.8 80 144 158.8 144 256C144 302.9 162.3 345.5 192.3 377.1C214 400 234.7 429.5 239.1 464L400.9 464C405.4 429.5 426 400 447.7 377.1zM240 496C240 531.3 268.7 560 304 560L336 560C371.3 560 400 531.3 400 496L400 480L240 480L240 496zM459.3 388.1C435.7 413 416 443.4 416 477.7L416 496C416 540.2 380.2 576 336 576L304 576C259.8 576 224 540.2 224 496L224 477.7C224 443.4 204.3 413 180.7 388.1C148 353.7 128 307.2 128 256C128 150 214 64 320 64C426 64 512 150 512 256C512 307.2 492 353.7 459.3 388.1zM224 248C224 252.4 220.4 256 216 256C211.6 256 208 252.4 208 248C208 190.6 254.6 144 312 144C316.4 144 320 147.6 320 152C320 156.4 316.4 160 312 160C263.4 160 224 199.4 224 248z\"><\/path><\/svg> <\/div>\n\t\t\t<\/div>\n\n\n<p class=\"is-style-intro\">Guidance<\/p>\n\n\n\n<p>Be guided throughout the period of practical experience by a\u00a0<strong>CPA mentor<\/strong>\u00a0who holds a public accountancy permit that may be limited to review engagements.<\/p>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n<\/section>\n\n\n\n<p>For candidates for the practice of the profession, the 24-month period of practical experience in a pre-approved program in review engagement or audit represents an accelerated path to obtaining the public accountancy permit as soon as the CPA permit is issued. However,\u00a0<strong>any relevant experience in a firm<\/strong>\u00a0that meets the requirements of the\u00a0<a href=\"https:\/\/www.legisquebec.gouv.qc.ca\/fr\/document\/rc\/c-48.1,%20r.%2026.1#:~:text=Pour%20obtenir%20un%20permis%20de,476%2D2014%2C%20a.\" target=\"_blank\" rel=\"noreferrer noopener\">Regulation respecting the public accountancy permit of the Ordre des comptables professionnels agr\u00e9\u00e9s du Qu\u00e9bec<\/a>\u00a0can also lead to obtaining this permit. To this end, you will be able to submit a\u00a0<a href=\"https:\/\/cpaquebec.ca\/en\/cpa-members\/roll-of-members-annual-registration-and-permits\/auditor-permit\/\" target=\"_blank\" rel=\"noopener\">request for evaluation<\/a>\u00a0to the public accountancy committee once you are a CPA member.<\/p>\n\n\n\n<p class=\"has-small-font-size\">NOTES<\/p>\n\n\n\n<p class=\"has-small-font-size\"><sup>1&nbsp;<\/sup>Two education options are available to you: the\u202f<a href=\"https:\/\/cpaquebec.ca\/en\/future-cpas\/education\/graduate-program\/\" target=\"_blank\" rel=\"noopener\">university graduate program<\/a>&nbsp;or the\u202f<a href=\"https:\/\/cpaquebec.ca\/en\/future-cpas\/education\/national-program-delivered-by-the-order\/\" target=\"_blank\" rel=\"noopener\">national program delivered by the Order<\/a>.<br><sup>2&nbsp;<\/sup>\u202fLearn more on the\u202f<a href=\"https:\/\/cpaquebec.ca\/en\/future-cpas\/final-examination\/\" target=\"_blank\" rel=\"noopener\">Common Final Examination (CFE)<\/a>.<\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"is-style-intro\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Do you want to obtain a public accountancy permit and be authorized to sign\u202faudit or review engagement reports\u00a0once your CPA&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":17067,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":"[]"},"class_list":["post-17059","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":"2026-06-20 02:42:58","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\/17059","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=17059"}],"version-history":[{"count":2,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/17059\/revisions"}],"predecessor-version":[{"id":17065,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/17059\/revisions\/17065"}],"up":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/17067"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/media?parent=17059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}