Become a CGA: a calling that opens new horizons

• Program leading to the CGA designation
  • For undergraduates
  • Graduate program
  • For Master’s graduates
  • Exams
  • Practical training program
• Services and benefits
• Procedures
• Forms and fees

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• Cheminement vers le titre de CGA
• Practical training program

Like a CGA

Practical experience is an essential part of training for future CGAs. It not only serves to complete and update your general knowledge, but it also prepares you to enter the professional workforce.

The steps to take to register for the practical training

At an appropriate moment, candidates must:

1. find a professional-level job in accounting or a related field;
2. find a training supervisor (CGA) ;
3. register for practical training by completing and submitting the training authorization form to the Ordre and attaching a letter of attestation* signed by their employer;

*The letter of attestation must be printed on the
employer’s letterhead and include the following information:

• title of position held;
• hiring date;
• number of hours worked per week;
• detailed description of duties indicating the percentage of time spent on each.

Practical experience requirements

The candidate must:

• have completed at least 45 undergraduate credits (or equivalent). The Ordre may recognize up to six months of practical experience acquired during the candidate’s undergraduate studies (or equivalent). The Ordre may also recognize the practical training of individuals enrolled in coop programs administered by the Université de Sherbrooke, University du Québec en Outaouais or the Université du Québec à Trois Rivières, based on the criteria established by the Ordre and these institutions;
• acquire at least two years of:
  • full-time practical experience at a minimum rate of 30 hours/week; or
  • part-time practical experience at a minimum rate of 20 hours/week with the same employer for a total of at least 3,000 hours completed over at least two years;
• perform one or more of the functions pertaining to the accounting profession and/or to related activities (as set out in the CGA Code of Ethics and Rules of Professional Conduct) in the private, public or parapublic sectors;
• have the training overseen by a CGA training supervisor providing guidance with respect to the relevant experience to be acquired in accordance with the Ordre's requirements. The supervisor will also provide advice and answer any questions about the practical training process and the CGA profession;
• complete the practical training evaluation form and submit it to their CGA supervisor at the conclusion of each training year and/or each job. The CGA supervisor will review the job duties with the candidate based on the practical training requirements.

Practical training leading to the public accountancy permit (auditor)

• Candidates must meet the following requirements:
  - Complete 24 months in private practice.
  - Complete 2,500 professional service hours, including 100 taxation hours and 1,250 assurance hours (review/audit engagements). The 1,250 assurance hours must include 625 auditing hours. 
• The CGA counsellor should have at least five years of public accountancy experience and should work for the same firm as the candidate. The counsellor must have one of the following title: CGA Auditor, CMA Auditor or CA Auditor.

Please refer to the practical training authorization and evaluation terms and conditions for the applicable procedure.

Candidates may apply for a CGA permit and a public accountancy permit at the same time.