Approved Training Offices Pre-Approved Program Route (PPR) refers to an employer training program that is approved by a provincial professional body in advance of hiring any specific employee. These programs have been specifically designed to provide CPA candidates all their required practical experience within 30 months. Please note that practical-experience requirements for public accounting are, for the most part, not additional requirements. They are specific choices you can make within the general requirements for CPA certification. If you have any questions about CPA practical-experience requirements or PPR organizations, please contact the CPA Atlantic School of Business. The following list identifies all PPR offices in Bermuda: AIG RE American International Company Limited (AICO) Amlin Bermuda Artex Risk Solutions (Bermuda) Ltd. Arthur Morris & Company Bank of N.T. Butterfield & Son Limited Deloitte Ltd. Ernst & Young Ltd. KPMG Internal Services Limited Mazars Limited Meritus Trust Company Limited MUFG Investor Services Office of the Auditor General of Bermuda PwC Ltd. Roche Services Holdings Ltd. Sompo International Holdings Ltd.