Internationally Trained Accountants
Internationally Trained Accountants
The Chartered Professional Accountant (CPA) and Chartered Accountant (CA) designations may only be used in the Province of Ontario by members of the Chartered Professional Accountants of Ontario (CPA Ontario).
CPA Ontario complies with all reporting requirements under The Fair Access to Regulated Professions and Compulsory Trades Act, 2006. Please refer to the “Related Items” section of this page for recent reports.
Before You Immigrate to Canada
You are able to register with CPA Ontario before you immigrate to Canada. In doing so, your education and training can be assessed before you immigrate and you will be told what additional requirements (if any) you will need to complete in Ontario. This assessment will help you to make better career decisions.
If you are interested in obtaining the right to use the CPA designation in Ontario, you must apply for registration with CPA Ontario. Your category of registration, established by any current memberships in good standing in professional accounting bodies, determines your requirements for admission to membership in CPA Ontario and the exemptions (if any) for which you may qualify.
If you are not a member of an accounting body but have a university degree from outside Canada, please refer to Not a Member of An Accounting Body – International University Degree for further information on registration and the degree assessment process.
Although CPA Ontario is unifying CAs, CGAs and CMAs as one single, strong profession under the banner of Chartered Professional Accountants, the admission requirements for internationally trained accountants are still set out by each legacy accounting body.
It is important to note that during our transition into one unified body, we continue to honour the Mutual Recognition Agreements (MRAs) and other agreements in place with each legacy body. The following chart provides a list of accounting bodies and the legacy body in Ontario with which the accounting body has an agreement. If you click on the designation awarded by CPA Ontario you will be directed to an Ontario legacy body for further information on the registration requirements and how to apply for membership with CPA Ontario. Please note that some accounting bodies outside Canada have an agreement with more than one legacy body in Ontario. If you are applying to register based on your membership in one of these accounting bodies, you may choose to register in the pathway you wish to complete. If you do not see your accounting body listed, please select “All Other Professional Accounting Bodies that are Members Bodies in Good Standing of IFAC and Not Indicated on This List”.
|Accounting Body Outside Canada||Designation Awarded Upon Admission in CPA Ontario|
|Association of Chartered Certified Accountants (ACCA)||CPA|
|Certified Practising Accountants of Australia (CPA Australia)||CPA, CGA|
|Certified Public Accountants of Ireland (CPA Ireland)||CPA, CGA|
|Chartered Institute of Management Accountants of the United Kingdom (CIMA)||CPA, CMA|
|The Institute of Chartered Accountants of Australia||CPA, CA|
|The Institute of Chartered Accountants in England & Wales||CPA, CA|
|The Hong Kong Institute of Certified Public Accountants||CPA, CA|
|The Institute of Chartered Accountants of India||CPA, CA|
|The Institute of Chartered Accountants of Ireland||CPA, CA|
|New Zealand Institute of Chartered Accountants||CPA, CA|
|The Institute of Chartered Accountants of Pakistan||CPA, CA|
|The Institute of Chartered Accountants of Scotland||CPA, CA|
|The South African Institute of Chartered Accountants||CPA, CA|
|The Institute of Chartered Accountants of Zimbabwe||CPA, CA|
|Instituto Mexicano de Contadores Publicos (must have CPC designation)||CPA, CA|
|L’Institut des Reviseurs d’Entreprises de Belgique||CPA, CA|
|Ordre des experts comptables de France (OEC de France)||CPA, CA|
|The Japanese Institute of Certified Public Accountants||CPA, CA|
|The Netherlands Institute of Chartered Accountants||CPA, CA|
|Recognized State Boards of Accountancy in the U.S.||CPA, CA|
|All other professional accounting bodies that are member bodies in good standing of IFAC and not indicated on this list||CPA|