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C-48.1, r. 26.1 - Regulation respecting the public accountancy permit of the Ordre des comptables professionnels agréés du Québec
Section 5
Disposition versions
5. The training period in public accountancy lasts 24 months and is comprised of at least 1,250 hours of professional services in assurance, including at least 625 hours devoted to audit engagements. It enables the trainee member to integrate, in a professional environment, competencies in the area of financial reporting and to develop in-depth competencies in audit and assurance. The work environment in which the training period takes place has the following characteristics:
(1) audit and assurance services are offered to various types of clients operating in diverse industries;
(2) the trainee member is provided with a range of progressively complex assignments, increasing responsibility and high-quality practical experience conducive to his progress;
(3) the policies and practices in place foster professional and ethical conduct.
For purposes of the first paragraph, consideration is given to a training period completed by the member in accordance with Division III of the Regulation respecting other terms and conditions for the issue of permits by the Ordre des comptables professionnels agréés du Québec (chapter C-48.1, r. 5.2) and meeting the requirements of this Division.
