Thought Leadership, Research & CPA Spotlights

Start a CPA External Audit Pre-Approved Program for CPA Ontario Students

The External Audit Pre-Approved Program enables CPA Ontario students to complete their practical experience requirements toward a Public Accounting Licence in Ontario.

Important Update: As we prepare for the launch of the new CPA Professional Program on January 1, 2027, we will no longer be accepting Pre-Approved Program applications (except for External Audit) or program modifications after January 31, 2026. Students can submit their experience through the Experience Verification Route instead.

Employer responsibilities for PPR students

Employers offering PPRs must commit their organization to additional responsibilities, which will not only set up your CPA Ontario students for success, but will help your organization build a successful CPA pipeline.

An organization offering a PPR must commit to these five key responsibilities:

Maintain senior-level CPA ownership of the program by appointing a Pre-Approved Program Leader(s).
Offer structured training with a range of progressively complex assignments and increasing responsibility, to allow your CPA Ontario students to achieve their required Technical and Enabling Competencies within 30 months of employment.
Ensure your CPA Ontario students are documenting their competency development in in the Practical Experience Reporting Tool (PERT).
Provide a supervisor and CPA mentor for all students within the program.
Provide time away from the office for students to write weekday examinations.

Employer roles that support PPR students

Pre-Approved Program Leaders

A pre-approved program leader must be a member in good standing with a provincial CPA body. The leader is accountable to CPA Ontario for ensuring CPA Ontario students follow and complete the approved training program. They are required to be sufficiently senior to ensure the program adheres to the CPA practical experience requirements and to influence the opportunities for CPA Ontario students’ competency development. The Program Leader ensures the organization is providing a working environment that prepares CPA students for their future as certified CPAs through supervision, guidance and instruction on practical ethical issues through on-the-job training and progress reviews. External Audit Program Leaders must hold an active Public Accounting Licence.

Pre-Approved Program Manager

A program manager's role includes confirming a CPA Ontario student’s employment status and assigning a mentor to the student. The manager will oversee the day-to-day administration of the program by maintaining the student roster and ensuring participants are meeting their reporting requirements.

Mentor

All students completing the Practical Experience Requirements must be matched with a CPA mentor. A mentor is a member in good standing with a CPA provincial body and must be someone in your organization who is registered as a mentor with CPA Ontario.

Discover how easy it is to become a mentor

Prepare and submit a PPR application

Already Supporting Students in a Pre-Approved Program?

Review our helpful resources below.

Program Managers

Roster Management – Accepting Students onto your PERT Roster

Learn the steps required from the Program Manager in PERT to accept students onto your roster.

Roster Management – Removing Students from the Roster

Learn the steps required from the Program Manager in PERT when students leave your Pre-Approved Program.

Roster Management Fact sheet

Refer to this document for a quick overview of the steps required for both removing and accepting students onto your PERT roster.

Program Leaders

Program Leader Certification Process

Learn the steps required from the Program Leader in PERT to certify a student’s experience reporting in your PPR.

Mentors

Access our Mentor Resources here.