The Professional Practice Certification (PPC) Program is RPA Canada’s professional education and assessment program for RPA members seeking to obtain or renew their Certificate of Accounting Practitioner (CAP) and engage in public practice.
The program is designed to ensure that practitioners entering or continuing in public practice possess the professional knowledge, ethical judgment, technical competency, and practice-management skills necessary to serve clients effectively while protecting the public interest.
The PPC Program is delivered as an intensive two-day, in-person program, combining professional instruction, practical application, case-based learning, discussion, and formal assessment.
To be eligible to participate in the PPC Program, an applicant must:
Participation in the PPC Program does not automatically result in the issuance of a Certificate of Accounting Practitioner. Participants must successfully complete the program and its assessment requirements and subsequently satisfy all applicable requirements for the issuance of the CAP.
Day 1 provides an intensive examination of Canadian Standard on Related Services (CSRS) 4200 – Compilation Engagements, with a strong focus on its practical application in an accounting practice.
Participants examine the responsibilities of the practitioner throughout a compilation engagement, including client acceptance and continuance, understanding the intended use of compiled financial information, management responsibilities, professional judgment, documentation, preparation and presentation of compiled financial information, and the issuance of the Compilation Engagement Report.
The session places particular emphasis on applying CSRS 4200 in real-world small and medium-sized business engagements. Through practical examples and case-based discussion, participants strengthen their understanding of professional responsibilities, appropriate engagement procedures, documentation requirements, and the standards expected of an RPA Accounting Practitioner.
At the conclusion of Day 1, participants are required to complete a formal examination assessing their understanding and practical application of CSRS 4200 and the professional practice principles covered during the session.
The examination forms part of the overall PPC assessment and must be successfully completed in accordance with RPA Canada’s established passing requirements.
Day 2 focuses on the broader competencies required to establish, manage, and maintain a modern professional accounting practice.
Participants explore the rapidly evolving role of artificial intelligence in professional accounting practice, including opportunities to improve productivity, research, analysis, client service, workflow management, and practice efficiency.
The session also addresses the professional responsibilities associated with the use of AI, including confidentiality, privacy, professional judgment, accuracy, verification of AI-generated information, data governance, and the practitioner’s continuing responsibility for work performed with the assistance of technology.
The objective is not simply to introduce new technology, but to help practitioners understand how AI can be incorporated responsibly and effectively into professional practice.
This component focuses on the practical requirements of building, operating, and managing a professional accounting practice.
Participants examine key areas such as client acceptance and retention, engagement management, documentation, workflow and file management, quality control, risk management, client communication, professional liability, cybersecurity, confidentiality, and the development of appropriate internal policies and procedures.
The program emphasizes that operating a professional practice involves responsibilities that extend beyond technical accounting knowledge. Practitioners must establish systems and procedures that support consistent professional service, regulatory compliance, quality management, and protection of the public interest.
Participants also examine appropriate strategies for marketing and developing a professional accounting practice.
The session considers professional positioning, client development, referral networks, digital presence, communication, reputation management, and sustainable practice growth. Particular attention is given to ensuring that marketing activities remain consistent with professional obligations, ethical standards, and the responsibilities associated with representing oneself as an RPA Accounting Practitioner.
Professional ethics is integrated throughout the PPC Program and receives dedicated attention on Day 2.
Participants examine ethical responsibilities relating to integrity, objectivity, professional competence and due care, confidentiality, professional behaviour, conflicts of interest, independence where applicable, and the protection of the public interest.
Practical scenarios and case discussions are used to help participants identify ethical risks and exercise appropriate professional judgment when confronted with challenging situations in public practice.
At the conclusion of Day 2, participants are required to complete a formal examination covering the principal competencies addressed during the second day, including AI and technology, best practices, practice management, professional ethics, and the responsibilities associated with operating a professional accounting practice.
Participants are therefore required to complete two examinations during the PPC Program — one examination at the conclusion of each program day.
Successful completion of the examinations and all other program requirements is necessary to successfully complete the PPC Program.
Following completion of the PPC Program, participants will receive an assessment report confirming their program results.
Practitioners who successfully complete the program may proceed with the applicable process for obtaining or renewing their Certificate of Accounting Practitioner (CAP).
Applicants must also satisfy RPA Canada’s other public practice requirements, including applicable firm-name requirements, Errors & Omissions (E&O) insurance, required documentation, fees, and final approval.
The PPC Program and CAP requirements are designed to ensure that RPA Accounting Practitioners entering or continuing in public practice maintain the competency, professional judgment, ethical standards, and practice-management capabilities necessary to serve Canadian businesses and protect the public interest.
Please note that you must be an RPA member and complete the PPC Program before submitting this application.
