Auditor Development Program

Program description

The Auditor Development (AU-DEV) Program is a new apprenticeship program for AU qualified participants. The program provides participants with a combination of practical work experience, on-the-job coaching and mentoring, formal training, and an opportunity to develop technical, legislative, and auditing skills over a 36 month or 18 month period.

Length of program

36 months:

Over a 36 month period, participants will begin at the AU-DV level, and will be responsible for a low and medium complexity workload, with ongoing training, evaluation, and testing throughout the first 18 months.

Participants will be evaluated after the first 18 months and, if found to be successful, will be promoted to the AU-01 level. During the remaining 18 months of the program, participants will be responsible for a medium to high complexity level workload. At the end of the 36 month period, participants will be evaluated, and upon successful completion of the program, they will be promoted to an AU-02 level.

18 months (abbreviated program):

Over an 18 month program, participants will either:

• enter at the AU-DV level, and if found to be successful, will graduate at the AU-01 level; or
• enter mid-stream at the AU-01 level, and if found to be successful, will graduate at the AU-02 level (limited to internal candidates).

Program features

• Perform audits on a variety of small and medium enterprises;
• Training covering the areas of legislation (that is, the Income Tax Act or the Excise Tax Act), audit techniques, computer applications, and general abilities (for example, communication, time management, and personal skills);
• Coaching and mentoring;
• Ongoing evaluation and testing;
• Constructive feedback on performance; and
• Networking with other apprentices.

Educational requirements

In order to be considered, individuals must:

• be eligible for a recognized professional accounting designation; or
• have a degree from a recognized postsecondary institution with acceptable specialization in accounting*; or
• be enrolled in the last year of a degree program from a recognized postsecondary institution with an acceptable specialization in accounting*, and obtain passing grades in all required courses.

* Study areas for the acceptable specialization in accounting

Mandatory study areas:

1. Introductory Accounting
   • Subjects or Courses**: Introductory Accounting or Accounting or Introductory Financial Accounting or FA1
   • CPA PREP***: Module 1 - Introductory Financial Accounting
2. Intermediate Financial Accounting
   • Subjects or courses**: Intermediate Financial Accounting I or Intermediate Accounting I or FA2 and Intermediate Financial Accounting II or Intermediate Accounting II or FA3
   • CPA PREP***: Module 5.1 - Intermediate Financial Accounting I and Module 5.2 - Intermediate Financial Accounting II
3. Advanced Financial Accounting
   • Subjects or courses**: Advanced Financial Accounting or Advanced Accounting or FA4
   • CPA PREP***: Module 5.3 - Advanced Financial Accounting.

Two of four optional study areas:

1. Auditing
   • Subjects or Courses**: Auditing or Internal Auditing or Internal Control or AU1
   • CPA PREP***: Module 7 – Audit and Assurance
2. Cost Accounting
   • Subjects or Courses**: Cost Accounting or Management Accounting I & II or MA1
   • CPA PREP***: Module 2 – Introductory Management Accounting
3. Management Accounting
   • Subjects or Courses**: Management Accounting or Management Accounting IV or Advanced Management Accounting or MA2
   • CPA PREP***: Module 9 – Intermediate and Advanced Management Accounting
4. Accounting Information Systems
   • Subjects or Courses**: Accounting Information Systems or Information and Computer Systems or Management Information Systems or MS1
   • CPA PREP***: Module 12 – Information Technology

** Subjects or courses: Subjects or courses from postsecondary institutions or legacy professional accounting associations.

*** CPA PREP: Chartered Professional Accountants Prerequisite Education Program (not applicable in the province of Québec)

Some of the courses listed above may require a combination of courses to be considered equivalent depending on the recognized postsecondary institution. The courses required for the acceptable specialization in accounting may or may not be part of a degree program, but must be accredited by a recognized postsecondary institution or a recognized professional accounting association.

The acceptability of courses is determined by comparing the courses from the postsecondary institution taken by a candidate to the courses on the transfer credits or prerequisite studies lists issued by one of the recognized professional accounting associations. The courses must be compared to the closest academic year during which the courses were taken. The terminology may vary depending on the program, recognized postsecondary institutions or recognized professional accounting associations.

When academic qualifications are unclear or where a course does not appear in any of the transfer credits or prerequisite lists, the candidate is responsible for applying to a recognized postsecondary institution or one of the recognized professional accounting associations for an assessment of their accounting studies in question.

Job posting

AU-DEV Program recruitment campaigns are typically initiated during the fall. All CRA job postings are available on the Careers at the CRA page. Applicants must use apply online. Applicants must read the notice of job opportunity carefully and apply early, as the process may limit the number of eligible applications. Only those selected for further consideration will be contacted. Selected applicants must be prepared to travel at their own expense for purposes of testing, interviews, and appointment to a position.

Appointments

Upon successful completion of the program, apprentices will be appointed to either:

• an AU-01 Tax Auditor position or AU-01 Excise Tax Auditor position; or
• an AU-02 Tax Auditor position or an AU-02 Excise Tax Auditor position.

Salary ranges:

AU-DV: $46,579-$59,971

AU-01: $55,394-$72,532

AU-02: $66,031-$84,616

Questions and answers

Q1. Does the AU-DEV Program count towards my experience for my Chartered Professional Accountant (CPA) designation?

A1. Yes. The three jobs in the AU-DEV have been pre-approved by each CPA provincial body. For more information, see the CRA and the CPA Canada Memorandum of Understanding.

Q2. When is candidate education confirmed?

A2. As part of the application process, candidates must make a declaration that they either presently meet the education requirement, or that they expect to meet the education requirement upon the completion of their current course of studies. Proof of education is verified for all successful candidates prior to appointment.

Q3. How is performance validated for the AU-DEV Program candidate?

A3. Candidate performance may be validated through the use of reference checks.

Q4. What security clearance is required for the AU-DEV Program?

A4. Reliability status is required for the program. Candidates must complete Personnel Screening forms so that a reliability check can be conducted.

Q5. Are participants in the AU-DEV Program guaranteed a promotion to the AU-01 and/or the AU-02 levels?

A5. Depending on which staffing process they were selected from, participants in the AU-DEV Program are eligible to receive a promotion to the AU-01 level and/or to the AU-02 level when they meet the requirements of each level, approximately 18 months or more after the start of each level. These periods may be extended if necessary.

Q6. What tools are typically used to evaluate AU-DEV Program candidates?

A6. The following tools are typically used:

• The Situational Judgment Test (SJT-R)
• Locally developed tools can also be used to assess:
  • Ability to communicate orally in a business environment
  • Ability to communicate in writing in a business environment
  • Assertiveness

Date modified:

2016-05-20