Practical experience log –
User guide
For candidates for the practice
of the profession
September 2015
Table of contents
Description of the practical experience log
2
Overview of the steps to follow
2
Step 1 - Start of period of practical experience
3
Step 2 - Self-assessment
4
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Pre-report meetings
5
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Practical experience reporting process
5
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Practical experience report filing
6
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Supervisor’s approval
13
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CPA mentor’s approval
13
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Order’s approval
14
Step 3 - Practical experience recognition
15
Information
15
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
Description of the practical experience log
The practical experience log is a tool you will use throughout your 24-month period of practical
experience to track your progress and report to the Order. You will record the tasks you performed and
self-assess your proficiency level in the competencies required of CPAs. You will also use your log in your
discussions with your supervisor and CPA mentor.
Overview of the steps to follow
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
2
Step 1
Start of period of practical experience
Before beginning a period of practical experience and having it authorized by the Order, you must ensure
that:
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You have completed the recognized undergraduate program or equivalent.
You are registered as a candidate for the practice of the profession [+]
Your position is supervised and you are mentored by a CPA.
You are aware of all the practical experience requirements [+]
To begin a period of practical experience, you must complete Form S1 – Practical experience
authorization request and provide the documents requested.
Once the Order has reviewed your file, you will receive an email confirming the status of your practical
experience authorization request.
There are three decisions possible. Your period of practical experience may be:
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Authorized. Your position will enable you to gain sufficient proficiency in the competencies
required to obtain the CPA designation.
Your online file is created. You can access your practical experience log and proceed to step 2.
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Authorized for a limited time. Your position will enable you to gain sufficient proficiency in some
of the competencies required to obtain the CPA designation. At the end of the practical
experience period authorized for a limited time, you can submit an up-to-date job description to
have your file re-assessed, or find another position to finalize the development of the CPA
competencies.
Your online file is created. You can access your practical experience log and proceed to step 2.
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Rejected. Your position will not enable you to gain sufficient proficiency in the competencies
required to obtain the CPA designation. You must submit a new authorization request for another
position.
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
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Step 2
Self-assessment
Once your period of practical experience is approved, the position will be linked to your practical
experience log, under Current practical experience in the Practical experience summary section.
Attention! You must self-assess your period of practical experience if one of the following situations
applies to you.
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You have completed six months of your practical experience.
You have changed positions and your job description has significantly changed.
You have changed employers.
You are reaching the end of a practical experience authorized for a limited time or of a 24-month
practical experience period.
Practical experience completed during undergraduate studies
If you began a period of practical experience during your undergraduate studies, you are not required to
report it immediately. You must report it in your first practical experience report, which you will prepare six
months after submitting your practical experience authorization request to the Order.
Administrative timeframes and deadline for filing reports
After completing six months of practical experience, you are responsible for submitting your report to the
Order within 30 days. Before you can create your first report, the Order must have processed your
practical experience authorization request (Form S1) and advised you of the status by email. You are only
required to submit your first report after the Order has authorized your practical experience request.
If you have completed more than 6 months of practical experience by the time you receive the
authorization, you can submit one report covering the entire period, even if it exceeds the prescribed six
months. You must, however, submit your first report within 30 days of the Order authorizing your practical
experience.
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
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Pre-report meetings
Before submitting your first report, you will meet with your mentor for at least one hour to discuss the
tasks performed, the competencies acquired and the level of proficiency, the enabling competencies, and
any other topic, as required. In order to facilitate your discussion, you must bring a draft of your
experience report.
Practical experience reporting process
The practical experience reporting process includes six steps:
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Step 1 – Candidate prelim work. The candidate and mentor set the date for their meeting. The
candidate creates a draft experience report in the practical experience log to bring to the meeting;
the report is saved but not submitted.
Step 2 – Mentor & candidate meeting. The candidate and the mentor meet to discuss the
candidate’s progress based on the draft report.
Step 3 – Completion of report by candidate. Following this meeting, the candidate edits the
experience report and submits the final version to the supervisor, who will be notified by
automatic email. Once the report has been submitted, the candidate can access it in his or her file
but can no longer make changes.
Step 4 – Supervisor’s approval. The supervisor receives an email with a link to access, review
and approve the candidate’s report. Once the supervisor approves the report, the mentor is
automatically notified by email that it is now available in his online file. Skip this step if the mentor
is also the candidate’s supervisor.
Steps to follow if the supervisor does not receive the email
a. Verify the supervisor’s email address indicated in your practical experience report.
b. Ask the supervisor to check his junk mail.
c. Print the report and continue the approval process on paper: have the report signed by the
supervisor and the mentor, and then submit it to the Order for final approval.
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Step 5 – Mentor’s approval. The mentor receives an email notification that the candidate’s
report is ready for review and approval in the “Your trainees” section of his online file. He ensures
that the report corresponds to what was discussed with the candidate, and approves or rejects
the report, as the case may be. The candidate is notified by email that the report has been
updated by the mentor.
Step 6 – Order’s approval. Following the mentor’s approval, the Order automatically receives
the report for review and approval. To be processed by the Order, an experience report must first
be approved by the supervisor and mentor. The candidate is notified by email of any update to
the report.
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
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Practical experience report filing
Steps to follow before self-assessing your practical experience:
A. Creating a report
From the Practical experience reports menu, select Create a report.
Note: You can copy a previously completed report by clicking on “Copy from an existing report”. This will
allow you to update your last practical experience report with the new competencies you developed.
B. Completing the summary report
From the drop-down menu, select the period of practical experience for which you are creating a report
and the dates covered by the report.
Note: The end date cannot be later than the date your report is created. If you wish to start your report
before the expected end date, enter a fictitious date which you will change before submitting your report.
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
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C. Entering technical competencies
The practical experience log enables you to link the tasks you perform to the CPA competencies and selfassess the level of proficiency attained. In order to sufficiently detail your tasks, recopy the tasks in your
job description to each of the corresponding competencies. Ask your mentor for assistance, if needed.
Note: You must complete the technical competencies section every six months, making sure to add all
the tasks performed from one report to the next. The final practical experience report will include all the
tasks performed throughout the 24-month period.
Attention! Your supervisor and mentor will review the practical experience report in its entirety. Be
especially careful to protect confidential information.
What to do:
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Select the technical competency for which you are entering information.
Click on
to open the dialog box.
Click on the pencil
in the upper right corner to begin writing.
Fill in the information for the competency sub-areas. For more information on minimum
competency and sub-competency requirements and proficiency levels, refer to the relevant CPA
Canada guides.
Save your work at the end of each section.
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
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To assist you in your work:
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v.
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Tasks related to the position: Indicate your tasks related to the competency sub-areas in
question. Make sure to provide sufficient details on each task described. Feel free to provide
detailed examples. Remember that the practical experience log is intended for you to report
on your progress. Therefore, the tasks described should be personalized and representative
of the technical competencies you developed during your period of practical experience.
Level of proficiency to be attained: Indicate the level of proficiency you should have
attained for this competency sub-area at the end of your practical experience (Level 0, 1
or 2).
Circumstance: Indicate how often these situations arise in your position. Determine whether
or not you perform these tasks on a regular basis (routine or non-routine).
Level of complexity: Indicate the degree of difficulty of the tasks performed for a candidate
for the practice of the profession (low, moderate or high).
Level of autonomy: Indicate your level of autonomy (low, average or high) based on how
detailed your work is reviewed or supervised by a colleague or a more senior staff member.
For example, if the level of review or supervision is high, your level of autonomy is considered
low.
Level of proficiency attained: At the end of the period covered by this report, indicate the
level of proficiency you attained for each competency sub-area (Level 0, 1 or 2).
Note: If you have not developed any competencies and/or competency sub-areas during your period of
practical experience, leave the field blank. You are not required to enter “N/A” or comments such as “I did
not develop any sub-competencies during my period of practical experience.”
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
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D. Entering enabling competencies
Enabling competencies are the essential skills for ethical behaviour, decision-making, problem-solving,
communication and leadership required of a CPA. Ensure that your position enables you to develop all
these competencies.
In order to complete the 24-month period of practical experience, you must answer each of the five
compulsory questions as well as the summary questions (question A is compulsory and question B is
optional).
Note: Unlike for the technical competencies, candidates are not required to complete the enabling
competencies section at every six-month period. However, you are strongly advised to do so in order to
record your experiences and insights throughout the reporting process.
Attention! Your supervisor and mentor will review the practical experience report in its entirety. Be
especially careful to protect confidential information.
What to do:
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Select the enabling competency for which you are entering information.
Click on
to open the dialog box.
Click on the pencil
in the upper right corner of one of the five questions to begin writing.
Answer the questions relating to the competency selected and save your answers. For your final
report, you must have answered each question.
Answer the summary questions (question A is compulsory, while question B is optional).
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
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To assist you in your work:
i.
Level of proficiency attained: At the end of the period covered by this report, indicate the
level of proficiency you attained for this enabling competency (Level 0, 1 or 2).
E. Adding a note or file
By clicking on Notes, you can write a note which will be read by your supervisor or mentor, and by the
Order. You can delete a note as long as your report has not been submitted. You are not required to write
a note to submit a report to the Order.
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
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By clicking on Attachments, you can attach a PDF file which will be available for viewing by your
supervisor or mentor, and by the Order. You are not required to add an attachment to submit a report to
the Order.
F. Saving a report
Once you have completed the desired sections, save your experience report. You can make changes to
your report up until you decide to submit it to your supervisor.
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
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G. Reading a report
By clicking on Read a report, you can read and edit an existing report.
H. Submitting a report
To start the report approval process by your supervisor, click on Submit. You can track the processing of
your practical experience report by selecting it in the Read a report section.
At this step, the status of your report (3rd column) will indicate “Submitted”.
Attention! Once your report has been submitted, you can no longer change it. Make sure that you have
reviewed each section before submitting the report. You can view your report at any time in read-only
mode.
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
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Supervisor’s approval
When you submit an experience report, your supervisor will receive an email asking to confirm the
information in the report. More specifically, the supervisor will be required to confirm that you performed
the tasks you described in the Technical competencies section. The supervisor can also add comments
to the report.
Attention! You are responsible for ensuring that your supervisor reviews your report within the specified
time limit. Once it has been approved or rejected by your supervisor, you will receive an email notifying
you that your report has been updated. You must re-access your practical experience log to find out your
supervisor’s decision.
There are two decisions possible. Your supervisor may:
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Approve your report. Your mentor will receive an email asking to confirm the information in the
report.
At this stage, the supervisor approval status changes from “Waiting” to “Approved”.
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Reject your report. You can re-access your report in the Read a report section to make the
necessary changes. You can then re-submit the amended report to your supervisor.
At this stage, the status of your report (3rd column) will change from “Submitted” to “In
progress”.
CPA mentor’s approval
Once your supervisor approves the report, your mentor will be asked to comment on your meetings and
the competencies covered in the report. The mentor can also enter comments in the report.
Attention! You are responsible for ensuring that your mentor reviews your report within the specified time
limit. Once it has been approved or rejected by your mentor, you will receive an email notifying you that
your report has been updated. You must re-access your practical experience log to find out your mentor’s
decision.
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
13
There are two decisions possible. Your mentor may:
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Approve your report. The report will be available to the Order for review.
At this stage, the mentor approval status changes from “Waiting” to “Approved”.
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Reject your report. You can re-access your report in the Read a report section to make the
necessary changes. You can then re-submit the amended report to your mentor.
At this stage, the status of your report (3rd column) will change from “Submitted” to “In
progress”.
Order’s approval
Following the approval by your mentor, the Order will receive your report for processing.
At this stage, the Order approval status will indicate “In progress”. Once the Qualification team validates
your experience report, the status will change to “Approved”. You will receive an email notifying you that
your file has been updated.
Note: In case the Order requests changes before approving the report, the approval status will indicate
“In progress”.
Attention! Filing practical experience reports is mandatory. Your 24-month program will only be deemed
completed once the Order receives and validates the experience reports, and step 3 is completed.
However, the Order reserves the right to reject a practical experience report and may impose additional
conditions on a candidate if the reports do not satisfy the practical experience requirements.
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
14
Step 3
Practical experience recognition
If any of the situations mentioned on page 4 applies to you, you must complete the following steps in
order to have a period of practical experience recognized in your file:
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Complete the practical experience reporting and filing process described in step 2 for the
period(s) to be recognized. Note: At the end of the 24-month practical experience program, the
Order expects to have received a minimum of three practical experience reports.
Send a completed Form S5 – Declaration of completion of practical experience, along with the
requested documents, to the Order.
Receive validation from the Qualification team. The period of practical experience will then be
recognized and entered in your file. You can view the completed period of practical experience in
your practical experience file.
Information
For more information, please contact the Qualification team.
T. 514 982.4606 [2615] 1 800 363.4688
F. 514 843.8375
stages@cpaquebec.ca
Practical experience log – User guide
Ordre des comptables professionnels agréés du Québec
September 2015
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