European Institute of Chartered Accountants

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Practical Work Experience

All CA students are required to complete their exams and complete their practical work experience requirement to complete their CA qualification requirements in order to attain


Its very important that learning providers are able to support students in all areas of the CA
qualification and not just in the exams.


Students can gain their practical work experience before, during or after they complete their
exams. The practical work experience must achieve performance objectives to ensure
attainment of the experience to demonstrate that they have the abilities required to become a


To complete practical work experience requirement a student will need to achieve 36 months
of supervised experience in a relevant accounting or finance. The supervision should be
provided by a qualified member of recognized professional body.


The practical Work Experience should ensure that it meets the performance objectives as
outlined below:

  • Record and process transactions and events

  • Prepare external financial reports

  • Analyse and interpret financial reports

  • Tax computations and assessments

  • Tax compliance and verification

  • Tax planning and advice

  • Evaluate investment and financing decisions

  • Manage and control working capital

  • Identify and manage financial risk

  • Evaluate management accounting systems

  • Plan and control performance

  • Monitor performance

  • Prepare for and plan the audit and assurance process

  • Collect and evaluate evidence for an audit or assurance engagement

  • Review and report on the findings of an audit or assurance engagement

  • Business advisory

  • Data analysis and decision support

  • Ethics and professionalism

  • Governance, risk and control

  • Leadership and management


The performance objectives are closely linked to the exam syllabus and we recommend that
student’s co-ordinate their study and practical experience achievement to gain the most from


The applicant for CA membership will need to provide work experience letter signed by his
supervisor. The experience letter should list the performance objectives achieved during the
practical work experience requirement period. If required, EICA will contact the supervisor
to audit the information provided in the experience letter. When your records are verified, EICA will send you an invitation to become an EICA member. Please note that the membership verification process can take 2 weeks.