The objective of the UFE is to determine whether candidates possess the core skills and knowledge necessary for careers as professional accountants and, in particular, the skills and knowledge deemed essential to the practice of public accounting. All students must complete 30 months of practical experience with an approved training office of a CA firm. Approved student training offices come in all shapes and sizes, throughout the province and the rest of Canada. A training office may be a large branch of an international partnership, a medium-sized local firm, or a sole proprietorship. Each approved office must have a client base able to provide rich and diversified training experience for CA students.
Students can also transfer from one office to another, including offices in the Caribbean.
The strength of the CA program is that it provides a high level of conceptual, technical, and practical knowledge and skills for success in business. In a CA firm, students further develop technical, professional, communication and administration skills, reinforcing the foundation acquired in the classroom. Employers provide study leaves from the office for scheduled ASCA courses and exams. During the 30-month experience requirement with a firm, the student is exposed to a wide range of businesses, organizations and individuals. In working with clients, the student learns first hand about different business sectors, organizations within each sector, and what makes each successful.