Transitioning from international accounting bodies to the Canadian CPA designation can be an overwhelming process due to complex eligibility requirements. This post will provide guidance on how to apply for CPA Canada designation as an internationally trained accountant.
Generally, to become a Canadian CPA, you need to meet the entrance, education, examination and experience requirements. For international accountants coming to Canada, there are some exceptions to this process, based on mutual recognition agreements (MRA) and Memoranda of Understanding (MOU) between CPA Canada and the international CA bodies.
Table of contents
- General mailbox
- U.S.
- Mexico
- New Zealand and Australia
- Ireland
- Hong Kong
- England and Wales
- Scotland
- South Africa
- Zimbabwe
- India and Pakistan
General mailbox
Before we get started, here is the email address to get in touch with CPA Canada directly if you would like to reach them: internationalinquiries@cpacanada.ca
U.S. CPA to Canadian CPA
Context: The reciprocal agreement between Canadian CPA and U.S. International Qualifications Appraisal Board (IQAB), representing the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) came into effect on January 1, 2018. This gives the right for members to use the CPA designation, be registered, audit and other services or licensure.
Quick summary: You can convert your U.S. CPA to Canadian CPA if you graduated from a US university, passed the uniform CPA exam, have 30 months of work experience, and completed your CPE requirements. If you are a Canadian who got the U.S. CPA and want to transfer it to Canadian CPA, you can’t do that, unless you actually worked in the U.S. for at least year. Comparison of U.S. CPA and Canadian CPA is available here.
(Note to Canadian students: If you failed CFE 3 times, you can consider getting the U.S CPA and use it to advance your career in Canada. It’ll be difficult to “convert” your U.S. CPA to Canadian CPA, but you can keep it as is and show on your resume that you completed the U.S. CPA.)
Education/Experience: Required to meet the following:
- Equivalent of at least 150 semester hours in post-secondary education including a baccalaureate or higher degree conferred by a college or university acceptable to a State Board
- Passed the Uniform CPA Exam
- Have 30 months of relevant practical experience
- 2 years of relevant post- qualification experience is considered met
- Less than 2 years, you must complete International Practical Experience Verification and Employer Details form
- In compliance with Continuing Professional Education (CPE) requirements of your State Board
If you wrote any are of the U.S. CPA exam as resident of Canada or after becoming one, you must additionally meet one of the below:
- Have a university degree
- Have at least one year in the USA of full-time practical experience
Registration process: Members must complete the following:
- International Candidate Application Form
- Certification of Membership with US State Board form
- Provide confirmation that you are a CPA in good standing by the Home Institute
- Proof of legal name (government-issued documentation)
- Detailed resume listing all relevant work experience
- Pay CPA fees
- Complete CPA Reciprocity Professional Development course (CPARPD) within two years of official membership admission date. The course will include 20 hours of online study in Canadian tax, law and ethics.
- CPA Reciprocity Education and Examination (CPARE) program. If members pass within two years of obtaining their provincial membership, they will not be required to also complete CPARPD as noted above.
Other information: Provincial regulations take priority over national practical experience. To receive a license to practice public accounting, the following criteria must be met:
- Minimum 1,250 chargeable hours in assurance
- Minimum 625 hours in audit of historical information
The required audit experience must occur within 5 years of provincial CPA application. Experience obtained in the USA may count towards hour requirement.
Next steps: Complete the process here.
Mexico IMCP to Canadian CPA
Context: The reciprocal agreement between Canadian CPA and the Instituto Mexicano de Contadores Públicos (IMCP) and Comité Mexicano para la Práctica Internacional de la Contaduría (COMPIC) came into effect on January 1, 2018. This gives the right for members to use the CPA designation, be registered, audit and other services or licensure.
Quick summary: See “U.S. CPA to Canadian CPA” above, the requirements are virtually the same.
Education/Experience: Required to meet the following:
- Have obtained at least a baccalaureate or higher degree
- Passed the Examen Uniforme de Certificacion de la Contaduria Publica (EUC)
- Have a public accounting licence (Cédula Profesional) issued by the Dirección General de Profesiones/ Secretaría de Educación Pública
- Have 30 months of relevant practical experience
- 2 years of relevant post- qualification experience is considered met
- In compliance with Continuing Professional Education (CPE) requirements
If you wrote the EUC as resident of Canada or after becoming one, you must additionally meet one of the below:
- Have a university degree
- Have at least one year in the Mexico of full-time practical experience
Registration process: Members must complete the following:
- International Candidate Application Form
- Certification of Membership with GAA Board form
- Provide confirmation that you are a CPA in good standing by IMCP
- Proof of legal name (government-issued documentation)
- Detailed resume listing all relevant work experience
- Pay CPA fees
- Complete CPA Reciprocity Professional Development course (CPARPD) within two years of official membership admission date. The course will include 20 hours of online study in Canadian tax, law and ethics.
- CPA Reciprocity Education and Examination (CPARE) program. If members pass within two years of obtaining their provincial membership, they will not be required to also complete CPARPD as noted above.
Other information: Provincial regulations take priority over national practical experience. To receive a license to practice public accounting, the following criteria must be met:
- Minimum 1,250 chargeable hours in assurance
- Minimum 625 hours in audit of historical information
The required audit experience must occur within 5 years of provincial CPA application. Experience obtained in Mexico may count towards hour requirement.
Next steps: Complete the process here.
Australia & New Zealand CA (CA ANZ) to Canadian CPA
Context: The reciprocal agreement between Canadian CPA and Chartered Accountants Australia and New Zealand (CA ANZ) came into effect on January 1, 2018, and gives the right for members to use the CPA designation, be registered, audit and other services or licensure.
Quick summary: You can convert your CA ANZ to Canadian CPA if you currently hold the CA ANZ designation. You’ll need to follow the steps noted below.
Education/Experience: Members must either have completed the CA ANZ education/training, or have completed a pathway under approved credit.
Registration process: Members must complete the following:
- International Candidate Application Form
- Certification of Membership with GAA Board form
- Provide CA ANZ confirmation that you are a CA in good standing
- Proof of legal name (government-issued documentation)
- Detailed resume listing all relevant work experience
- Pay CPA fees
- Complete CPA Reciprocity Professional Development course (CPARPD) within two years of official membership admission date. The course will include 20 hours of online study in Canadian tax, law and ethics.
- CPA Reciprocity Education and Examination (CPARE) program. If members pass within two years of obtaining their provincial membership, they will not be required to also complete CPARPD as noted above.
Other information: Provincial regulations take priority over national practical experience. To receive a license to practice public accounting, the following criteria must be met:
- Minimum 1,250 chargeable hours in assurance
- Minimum 625 hours in audit of historical information
The required audit experience must occur within 5 years of provincial CPA application. Experience obtained in Australia and/or New Zealand may count towards hour requirement.
Next steps: Complete the process here.
Ireland CA to Canadian CPA
Context: The reciprocal agreement between Canadian CPA and Chartered Accountants Ireland (CA Ireland) came into effect on January 1, 2018 and gives the right for members to use the CPA designation, be registered, audit and other services or licensure.
Quick summary: You can convert your Ireland CA to Canadian CPA if you currently hold the Ireland CA designation. You’ll need to follow the steps noted below.
Education/Experience: Members must either have completed the Ireland CA education/training, or have completed a pathway under approved credit.
Registration process: Members must complete the following:
- International Candidate Application Form
- Certification of Membership with GAA Board form
- Provide CA Ireland confirmation that you are a CA in good standing
- Proof of legal name (government-issued documentation)
- Detailed resume listing all relevant work experience
- Pay CPA fees
- Complete CPA Reciprocity Professional Development course (CPARPD) within two years of official membership admission date. The course will include 20 hours of online study in Canadian tax, law and ethics.
- CPA Reciprocity Education and Examination (CPARE) program. If members pass within two years of obtaining their provincial membership, they will not be required to also complete CPARPD as noted above.
Other information: Provincial regulations take priority over national practical experience. To receive a license to practice public accounting, the following criteria must be met:
- Minimum 1,250 chargeable hours in assurance
- Minimum 625 hours in audit of historical information
The required audit experience must occur within 5 years of provincial CPA application. Experience obtained in Ireland may count towards hour requirement.
Next steps: Complete the process here.
Hong Kong HKICPA to Canadian CPA
Context: The reciprocal agreement between Canadian CPA and Hong Kong Institute of Certified Public Accountants (HKICPA) came into effect on June 1, 2018 and gives the right for members to use the CPA designation, be registered, audit and other services or licensure.
Quick summary: You can convert your Hong Kong HKICPA to Canadian CPA if you currently hold the Hong Kong HKICPA designation. You’ll need to follow the steps noted below.
Education/Experience: Members must either have completed the HKICPA education/training, or have completed a pathway under approved credit.
Registration process: Members must complete the following:
- MRA/RMA International Applicant Form (send to provincial CPA body)
- Certification of Membership with GAA Board form
- Provide HKICPA confirmation that you are a CA in good standing
- Proof of legal name (government-issued documentation)
- Detailed resume listing all relevant work experience
- Pay CPA fees
- Complete CPA Reciprocity Professional Development course (CPARPD) within two years of official membership admission date. The course will include 20 hours of online study in Canadian tax, law and ethics.
- CPA Reciprocity Education and Examination (CPARE) program. If members pass within two years of obtaining their provincial membership, they will not be required to also complete CPARPD as noted above.
Other information: Provincial regulations take priority over national practical experience. To receive a license to practice public accounting, the following criteria must be met:
- Minimum 1,250 chargeable hours in assurance
- Minimum 625 hours in audit of historical information
The required audit experience must occur within 5 years of provincial CPA application. Experience obtained in Hong Kong may count towards hour requirement.
Next steps: Complete the process here.
England & Wales ICAEW to Canadian CPA
Context: The reciprocal agreement between Canadian CPA and Institute of Chartered Accountants in England and Wales (ICAEW) came into effect on November 1, 2018 and gives the right for members to use the CPA designation, be registered, audit and other services or licensure.
Quick summary: You can convert your England / Wales ICAEW to Canadian CPA if you currently hold the England & Wales ICAEW designation. You’ll need to follow the steps noted below.
Education/Experience: Members must either have completed the ICAEW education/training, or have completed a pathway under approved credit.
Registration process: Members must complete the following:
- MRA/RMA International Applicant Form (send to provincial CPA body)
- Certification of Membership with GAA Board form
- Provide ICAEW confirmation that you are a CA in good standing
- Proof of legal name (government-issued documentation)
- Detailed resume listing all relevant work experience
- Pay CPA fees
- Complete CPA Reciprocity Professional Development course (CPARPD) within two years of official membership admission date. The course will include 20 hours of online study in Canadian tax, law and ethics.
- CPA Reciprocity Education and Examination (CPARE) program. If members pass within two years of obtaining their provincial membership, they will not be required to also complete CPARPD as noted above.
Other information: Provincial regulations take priority over national practical experience. To receive a license to practice public accounting, the following criteria must be met:
- Minimum 1,250 chargeable hours in assurance
- Minimum 625 hours in audit of historical information
The required audit experience must occur within 5 years of provincial CPA application. Experience obtained in United Kingdom may count towards hour requirement.
Next steps: Complete the process here.
Scotland ICAS to Canadian CPA
Context: The reciprocal agreement between Canadian CPA and Institute of Chartered Accountants of Scotland (ICAS) came into effect on January 1, 2018 and gives the right for members to use the CPA designation, be registered, audit and other services or licensure.
Quick summary: You can convert your Scotland ICAS to Canadian CPA if you currently hold the Scotland ICAS designation. You’ll need to follow the steps noted below.
Education/Experience: Members must either have completed the ICAS education/training, or have completed a pathway under approved credit.
Registration process: Members must complete the following:
- International Candidate Application Form
- Certification of Membership with GAA Board form
- Provide ICAS confirmation that you are a CA in good standing
- Proof of legal name (government-issued documentation)
- Detailed resume listing all relevant work experience
- Pay CPA fees
- Complete CPA Reciprocity Professional Development course (CPARPD) within two years of official membership admission date. The course will include 20 hours of online study in Canadian tax, law and ethics.
- CPA Reciprocity Education and Examination (CPARE) program. If members pass within two years of obtaining their provincial membership, they will not be required to also complete CPARPD as noted above.
Other information: Provincial regulations take priority over national practical experience. To receive a license to practice public accounting, the following criteria must be met:
- Minimum 1,250 chargeable hours in assurance
- Minimum 625 hours in audit of historical information
The required audit experience must occur within 5 years of provincial CPA application. Experience obtained in Scotland may count towards hour requirement.
Next steps: Complete the process here.
South Africa SAICA to Canadian CPA
Context: The reciprocal agreement between Canadian CPA and South African Institute of Chartered Accountants (SAICA) came into effect on January 1, 2018 and gives the right for members to use the CPA designation, be registered, audit and other services or licensure.
Quick summary: You can convert your South Africa SAICA to Canadian CPA if you currently hold the SAICA designation. You’ll need to follow the steps noted below.
Education/Experience: Members must either have completed the SAICA education/training, or have completed a pathway under approved credit.
Registration process: Members must complete the following:
- International Candidate Application Form
- Certification of Membership with GAA Board form
- Provide SAICA confirmation that you are a CA in good standing
- Proof of legal name (government-issued documentation)
- Detailed resume listing all relevant work experience
- Pay CPA fees
- Complete CPA Reciprocity Professional Development course (CPARPD) within two years of official membership admission date. The course will include 20 hours of online study in Canadian tax, law and ethics.
- CPA Reciprocity Education and Examination (CPARE) program. If members pass within two years of obtaining their provincial membership, they will not be required to also complete CPARPD as noted above.
Other information: Provincial regulations take priority over national practical experience. To receive a license to practice public accounting, the following criteria must be met:
- Minimum 1,250 chargeable hours in assurance
- Minimum 625 hours in audit of historical information
The required audit experience must occur within 5 years of provincial CPA application. Experience obtained in South Africa may count towards hour requirement.
Next steps: Complete the process here.
Zimbabwe ICAZ to Canadian CPA
Context: The reciprocal agreement between Canadian CPA and Institute of Chartered Accountants of Zimbabwe (ICAZ) came into effect on April 1, 2019 and gives the right for members to use the CPA designation, be registered, audit and other services or licensure.
Quick summary: You can convert your Zimbabwe ICAZ to Canadian CPA if you currently hold the ICAZ designation. You’ll need to follow the steps noted below.
Education/Experience: Members must either have completed the ICAZ education/training, or have completed a pathway under approved credit.
Registration process: Members must complete the following:
- International Candidate Application Form
- Certification of Membership with GAA Board form
- Provide ICAZ confirmation that you are a CA in good standing
- Proof of legal name (government-issued documentation)
- Detailed resume listing all relevant work experience
- Pay CPA fees
- Complete CPA Reciprocity Professional Development course (CPARPD) within two years of official membership admission date. The course will include 20 hours of online study in Canadian tax, law and ethics.
- CPA Reciprocity Education and Examination (CPARE) program. If members pass within two years of obtaining their provincial membership, they will not be required to also complete CPARPD as noted above.
Other information: Provincial regulations take priority over national practical experience. To receive a license to practice public accounting, the following criteria must be met:
- Minimum 1,250 chargeable hours in assurance
- Minimum 625 hours in audit of historical information
The required audit experience must occur within 5 years of provincial CPA application. Experience obtained in Zimbabwe may count towards hour requirement.
Next steps: Complete the process here.
Indian & Pakistan ICAI to Canadian CPA
Education: Members of the Institute of Chartered Accountants of India (ICAI) and Institute of Chartered Accountants of Pakistan (ICAP) that wish to obtain their Canadian CPA designation are exempted from all CPA PEP modules. While completion of Capstone 1 and Capstone 2 is not mandatory, they are encouraged for successful completion of the Common Final Exam (CFE), which is required. For details on whether Capstone 1 or 2 is worth it, please see this post. For comparison of ICAI exam and Canadian CFE exam, please see this post.
Experience: Members are required to have more than 5 years of post-qualification experience and no recognized university degree are exempt from assessment. Additionally, having more than 2 years of experience and a recognized degree are also exempt.
This requires you to have been a member of the ICAI or ICAP at the time experience took place. If members have less than the required experience, they will be subject to a review of their practical experience both pre and post qualification.
Registration process: If you are a member with more than five years of post-qualification experience, no WES report is required. Instead, have the following documentation available:
- Letter of Good Standing
- Practical experience form
- Detailed resume
- Proof of legal name
If you are a member with between two to five years of post-qualification experience with a Bachelors degree from University, the following documents are required:
- Letter of Good Standing from ICAI
- WES Report through ICAP (International Credential Advantage Package)
- Detailed resume
- Practical experience form
- Proof of legal name
If you are a member with less than two years of post-qualification experience, or between two to five years of experience but no Bachelors degree, you will need a detailed experience assessment by CPA. In this case there will likely be no MOU benefit on experience exemption.
A Letter of Good Standing to CPA Ontario specifically can be obtained in two ways:
- Email: Send request to ITAregistration@cpaontario.ca
- Hand delivery: Can deliver to CPA Ontario at 130 King Street West, Suite 3400, PO Box 358, Toronto ON M5X 1E1 if the Letter is original and valid (not older than six months).
Detailed Experience Assessment: Candidates will be required to provide paperwork for competencies achieved under all former or current employers, using a separate form for each employer. CPAO will then determine if you have 30 months of relevant experience.
CPA review of the experience assessment can take between three to several months. If your experience is rejected or you require more experience, this does not stop you from taking the CFE.
Membership vs License: If you are granted membership, you are given the CPA designation. If you desire to practice public accounting (sign financial statements, etc.) you will also need to obtain a public accounting license. A public accounting license can be applied for after admission to membership for the Canadian CPA.
Under the MOU pathway, students ae required to complete Assurance and Taxation modules and final exams prior to writing the CFE. Additionally, depth in Financial Reporting and Assurance is required on the CFE. Alternatively, to completing the modules, you can complete an approved course in Canadian business law and the Post Designation Public Accounting (PDPA) module and examination.
Canadian Residency: To pursue a Canadian CPA, citizenship or residency in Canada is not a prerequisite. To attend Capstone 1 and 2 workshops however, you must be legally entitled to be employed and study in Canada.
US CPA / Other Mutual Recognition Agreements (MRAs): Individuals with a CPA designation recognized by the U.S. are eligible to apply under a different pathway. This will include:
- Demonstrating the experience requirements
- Have written the U.S. examinations prior to becoming a resident of Canada (if resident of Canada prior to U.S. exam, will need one year of experience on the U.S. or a university degree.
Note that only members who have completed the full PEP are eligible for admission under an MRA for applying to other accounting bodies.
Length of CPA Program: To complete the application for CPA Canada, the average length of time is one to three years. However, this will vary depending on exam attempts and practical experience needed.
Next steps: Complete the process here.
Extra resources and coaching for Canadian CPA Exams
Coaching and study materials are available at the CFE Review.
