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Practical Experience Transition Information

Learn how recognized practical experience in the current CPA certification program will transition into the new CPA Professional Program if you have not met the current practical experience requirements by December 31, 2028.

The chart below outlines two main experience categories at the time of transition.

Practical Experience Transition Path

This is a table associated with the information above

Less than 8 months**
More than 8 months**	Exempt

^{*Foundational work experience must be submitted for approval.}
^{**Subject to certain conditions.}

Important: All recognized experience must be granted in the Practical Experience Reporting Tool (PERT) to be considered for recognition toward the new practical experience requirements.

Candidates who are eligible to transition must complete a final experience report in PERT before December 31, 2028 and then meet new practical experience requirements based on applicable exemptions.

Be sure to also review the Education Chart.

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