Self-employed: Acceptable experience gained through self-employment will qualify for recognition towards CPA experience requirements for certification. However self-employment does not qualify for practical experience if the Student is practising public accounting or providing accounting services to the public. An individual is employed by:
i) a corporation which they own a majority of the shares;
ii) a partnership in which they are partner; or
iii) a sole proprietorship of which they are the sole proprietor.
Individuals who work under contract or in a consultative capacity for someone other than themselves are not considered to be self-employed.