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Public Accountant Licence

By completing specific subject area coverage within practical experience requirements of the CPA program, you can become a Licensed Public Accountant (LPA)

Become a Licensed Public Accountant (LPA)


Pre-Certification Requirements

By completing specific subject area coverage and practical experience requirements, you may be eligible to obtain a public accounting licence upon qualifying through the CPA certification program. Explore the public accountant path below.


CPA PEP Requirements

  • Electives: Assurance and Taxation
  • Common Final Examination: select the assurance role and show depth in assurance and financial reporting.


Practical Experience Requirement

To become eligible for a public accounting licence with CPA Ontario, students need to complete all 30 months of work experience in a pre-approved program in public practice with at least 24 months in an External Audit preapproved program under the supervision of a Licensed Public Accountant.

In addition, Pre-Approved Program Leaders in the External Audit program must:

  • be a member in good standing with CPA Ontario
  • sign-off on chargeable hours for future CPAs pursuing public accounting
  • certify that future CPAs were under the overall supervision of a licensed public accountant for their chargeable hours
  • have a licence to practise public accounting (at least one Program Leader in each program must meet this requirement)

Employers must have Pre-Approved Programs in External Audit approved by CPA Ontario to qualify. Chargeable hours and experience gained through Outside of External Audit programs or experience gained through self-employment do not qualify under any circumstances.

Upon achieving the CPA designation, CPA Ontario members who have met the requirements outlined above can apply for a licence to practise public accounting. An application for a public accounting licence will be considered based on the bylaws and regulations in place as of the date the application is received.

Not currently eligible to obtain a licence to practise public accounting? Learn about the Post Designation Public Accounting (PDPA) Program