Student
CPA Program
Where your future begins.
Becoming a CPA is a big commitment, and we’re here to support you through the journey. At Manning Elliott, students and CPA candidates receive hands-on experience, structured mentorship, and flexibility to balance work, study, and life.
CPA Program
Where your future begins
Becoming a CPA is a big commitment and we’re here to support you throughout the journey. At Manning Elliott, students and CPA candidates receive hands‑on experience, structured mentorship, and flexibility to balance work, study, and life.
What You Can Expect
- Approved CPA training routes (External Audit or Assurance, Compilation, and Tax (ACT))
- Supportive mentors and managers from day one
- Paid study time and exam support
- Exposure to a wide range of clients and industries
- A clear path for long‑term career growth
You’ll be challenged, supported, and encouraged every step of the way.
CPA MODULES
The CPA Professional Education Program (CPA PEP) requires candidates to complete four modules to be taken in succession: Foundational Development, CPA Core – Licensure, CPA Leadership, and CPA Professional Readiness.
The Journey Ahead
At Manning Elliott we offer two defined student pathways, each designed to give you real experience, strong support, and a clear direction as you work toward your designation.
Pre‑Approved External Audit Pathway
The External Audit Pathway is designed for students who already know they want to build a long‑term career in audit and assurance. Focused on external audit engagements, you’ll gain hands‑on experience while developing strong technical and professional foundations.
As a pre‑approved CPA training office, we’re here to guide you with structure, mentorship, and ongoing feedback every step of the way.
You’ll learn by doing, feel supported enough to ask questions without hesitation, and take on increasing responsibility as you navigate the External Audit Pathway.
What This Pathway Offers
- Exposure to external audit and assurance engagements across a diverse client base in either our Audit and Accounting Public Company or Private Company practices.
- A structured CPA experience plan aligned with CPA competency requirements.
- Ongoing coaching, feedback, and mentorship from experienced audit professionals.
- Opportunities to build strong technical foundations while developing professional judgment.
You won’t just be doing “busy work” – you’ll be learning how audits really work, with support every step of the way.
ACT Pathway (Audit, Compilation & Tax)
The ACT Pathway is designed for CPA candidates who want to develop a well‑rounded understanding of public practice before building a long‑term career in Tax.
Students in this pathway will spend close to two years gaining hands‑on experience across Assurance, Compilation, and Tax, developing strong technical skills and business context along the way. Once you have established a foundation, the pathway transitions into a dedicated Tax role, allowing you to deepen your expertise and grow within our Tax practice.
What This Pathway Offers
- Approximately two years of experience in our Private Company practice working across:
- Assurance
- Compilation
- Tax
- Exposure to a wide range of clients, industries, and engagement types
- Ongoing mentorship and feedback as you progress through your CPA journey
- A clear transition into a Tax‑focused role once rotations are complete
This approach offers the best of both worlds – diverse experience to strengthen your skills and knowledge while working toward a clear long-term path in Tax.
Choosing the Right Path
Not sure which pathway is right for you? That’s okay, many candidates don’t have it all figured out yet.
Our People & Culture team and mentors are here to talk through your interests, goals, and strengths to help you choose the path that best supports your CPA journey and long‑term career.
Student Support
We believe you should feel supported throughout your CPA journey. At Manning Elliott, we invest in our students by providing the guidance, resources, and financial support you need to grow with confidence—both professionally and personally.
Mentorship & Training
You’re never navigating your CPA journey alone. Support is built into the program through structured development and daily coaching.
- Ongoing performance management and coaching
- CPA mentorship and guidance throughout your program
- Continuous feedback to help you learn and grow
- Active involvement from Partners and leaders in your development
- Access to professional development opportunities to build both technical and professional skills
Financial Support
We know the CPA journey is a significant investment, and we’re committed to helping make it more manageable.
- Coverage of CPA PEP course and exam fees
- Coverage of CPA membership dues
- Support for approved professional development courses
- Access to advanced programs such as In‑Depth Tax
- Support for additional designations, including Chartered Business Valuator (CBV)
Our goal is to remove as many barriers as possible, so you can focus on learning, growing, and building your future.
Study Leave
We support our CPA students with exam-related study leave and mentorship throughout the program.
Key Recruitment Dates
Applications Open TBC
Application Deadline TBC
Interview Period TBC
To stay up to date with our firm’s events, be sure to connect with us on social media.
Our Hiring Process
Our recruitment process is centred around a clear, respectful, and human approach.
- Apply online
- Interview(s) with members of our P&C team and a service line manager
- Offer
- Reference checks
Common Student Questions – CPA Opportunities at Manning Elliott
About the CPA Program
Is Manning Elliott a pre‑approved CPA training office?
Yes. Manning Elliott is a pre‑approved CPA training office, which means our CPA pathways are structured to meet CPA practical experience requirements while providing ongoing mentorship, feedback, and support throughout your program.
What CPA pathways do you offer?
We offer two primary CPA pathways:
- External Audit Pathway
- ACT Pathway → Tax Specialization
Each pathway is designed to support different career interests while providing strong foundational experience.
What’s the difference between the External Audit pathway and the ACT → Tax pathway?
The External Audit pathway is focused on building a long‑term career in Audit and Assurance from early on.
The ACT pathway provides approximately two years of rotational experience across Assurance, Compilation, and Tax, before transitioning into a Tax‑focused role for long‑term specialization.
Both are pre‑approved CPA pathways—the difference is when and how specialization happens.
How do I know which pathway is right for me?
You don’t need to have everything figured out before applying. Many students choose based on whether they prefer early specialization (External Audit), or broader exposure first, with a defined destination in Tax (ACT pathway).
Our People & Culture team is always happy to talk through your interests and help you choose the path that best fits your goals.
Day‑to‑Day Student Experience
What does a typical day look like for a CPA student?
CPA students support engagement teams with client work such as preparing working papers, assisting with testing, analysis, and documentation. They will receive coaching and review from more senior team members as they work through their tasks. Responsibilities grow as your experience and confidence build.
What kind of work will I actually be doing in my first year?
In your first year, you’ll focus on learning fundamentals, supporting teams, and building strong technical and professional skills. You’re not expected to know everything—training, mentorship, and feedback are built into the experience.
Will I work directly with clients?
Yes. As a mid‑sized firm, students are often exposed to client interactions earlier than they might be at larger firms, with appropriate support and guidance.
Training, Mentorship & Support
How does mentorship work for CPA students?
Students receive guidance from managers, senior team members, and mentors throughout their CPA journey. Mentorship is both formal and informal, and students are encouraged to ask questions and seek feedback regularly.
How does the firm support students through CPA exams?
Manning Elliott supports CPA students through structured pathways, mentorship, and exam‑related support, including study time and understanding during peak CPA periods, in line with firm policies.
Pathways & Career Progression
How long do rotations last in the ACT Pathway?
Students in the ACT pathway typically spend close to two years rotating through Assurance, Compilation, and Tax before transitioning into a Tax‑focused role.
When do ACT students move into Tax full‑time?
After completing their rotational experience, ACT students move into a Tax practice role, where they continue their CPA journey with a clear specialization and long‑term career focus.
What happens after I complete my CPA?
Many students continue their careers at Manning Elliott after completing their CPA, with opportunities to grow within their service line and take on increasing responsibility over time.
Workload & Work‑Life Balance
What does work‑life balance look like for CPA students?
Public practice can be busy at times—especially during peak periods. At Manning Elliott, we aim to support balance through flexibility, core hours, and a culture that recognizes students are balancing work, study, and personal commitments.
Recruitment Process
Do I need previous accounting or firm experience to apply?
Previous experience is helpful but not required. We look for students who are curious, reliable, open to learning, and a good fit for our collaborative culture.
What are you really looking for in CPA students?
We value:
- Strong communication and teamwork
- A growth mindset
- Reliability and professionalism
- A genuine interest in learning and public practice
Perfect grades aren’t the only thing that matters.
Still Have Questions?
If you’re still exploring or unsure which path is right for you, that’s completely okay. Our team is always happy to connect, answer questions, and help you understand what a CPA career at Manning Elliott could look like.