The Training Credits Regulation, also adopted by the OTOC, provides for two types of training for that purpose: firstly, institutional training (of a maximum duration of 16 hours), which is intended to make the professionals aware of legislative initiatives and amendments and of questions of ethical and professional conduct; this training can be provided only by the OTOC and every chartered accountant must earn 12 institutional training credits per year; secondly, professional training (of a minimum duration of more than 16 hours), consisting of study sessions on topics central to the profession.
Le règlement relatif à l’obtention des crédits de formation, adopté également par l'OTOC, prévoit à cette fin deux types de formation. D'une part, une formation institutionnelle (d'une durée maximale de seize heures), visant à sensibiliser les professionnels aux initiatives et aux modifications législatives ainsi qu’aux questions d’ordre éthique et déontologique.