Professional Experience 

As an integral component of their professional preparation, CGA students must demonstrate their ability to apply the knowledge and skills gained from their formal education to a workplace environment. Before qualifying for certification, students must have accumulated a minimum of 24 months of full-time employment in an accounting, financial management, or acceptable related position in a specialized area. These 24 months of employment must be at a Professional Level requiring the application of advanced knowledge, decision-making, and responsibility for the preparation and interpretation of financial information. Experience may be obtained in any sector of the economy, industry, government, public practice, professional associations, education, healthcare, or not-for-profits---essentially anywhere that accounting and financial work is done.
It can take students more than 24 months to gain the appropriate breadth and depth of competencies for certification. In fact, it is realistic that it may take 36 months or more, at a professional level, to meet all competencies.

Students are encouraged to report their professional experience when they have 10 or less courses remaining in the CGA program. To report the experience, students must complete a PERC employment file for each position they would like to report.

The Association uses the Professional Experience Required for Certification (PERC) to verify and assess reported experience, and to help each student fulfill the professional experience requirement necessary for certification. 

Growth Through Responsibility
Experience Sector
Students in Public Practice
Senior Level Responsibility 

Growth Through Responsiblity
 Experience Sector

You may obtain professional experience in any sector of the economy. During the course of their studies, many students change their employment position, moving not only from one industry to another, but from one branch of the profession to another.

Before qualifying for certification as a CGA, you must demonstrate that your work experience has progressed to a high degree of knowledge and responsibility. In order to meet the professional experience requirement, it is recommended that every student in Level Four and above be concurrently employed, full-time, in a position progressing toward acquiring sufficient experience and responsibility.

In general, the Association requires three years’ work experience. Two years of this experience must be at a senior level. For the experience to be considered acceptable, you are expected to be employed in a position that requires the application of knowledge, independent thinking, and responsibility for the preparation and interpretation of financial information. If you have obtained acceptable professional experience prior to enrolling in the CGA program, up to two years may be applied toward the requirement. Examples of senior level responsibilities from the various business sectors are indicated below under Senior Level Responsibility.

The freedom to obtain experience in a variety of accounting and financial management positions is one of the major advantages of the CGA program.

Students in Public Practice 

Students employed by public accounting firms are considered part of public practice and their work is acceptable professional experience. However, you may not be a CGA student if you are self-employed in public practice, or hold any proprietary interest in a public practice firm.

If you are unclear as to whether this regulation concerning selfemployment in public practice relates to you, please contact the CGA-BC Public Practice Division’s [KFiorini#cga-bc,org]Manager, Quality Assurance at (604) 730-6231.

For more information about the Professional Experience Requirement, please contact our Admissions Department at
[admissions#cga-bc,org]admissions@cga-bc.org, or by using our direct or toll-free phone numbers.

Senior Level Responsibility 

FINANCE, ACCOUNTING & MANAGEMENT CONTROLAccounting for business combinations
Calculating earnings per share
Supervising employees
Performing job costing
Preparing budgets and variance analysis
Cash flow planning
Evaluating cost of capital

INFORMATION SYSTEMS
Performing analysis of requirements
Preparing systems and user procedures
Testing systems

TAXATION
Share disposition on re-organization of capital
Purchase or sale of assets of a business
Computing capital dividend election

AUDITING
Audit of sales and collection cycle
Testing of internal controls
Analyzing audit results
Program development
Auditing through the computer system

PUBLIC SERVICE
Accounting for funds, revenues and expenditures
Exercising commitment authority
Preparing budgetary reports
Presenting public information

GENERAL MANAGEMENTStrategic planning
Team building
Preparing and delivering presentations