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Member of a Recognized Accounting Body or Reciprocal State Board of Accountancy
If you are a member in good standing of a recognized accounting body or reciprocal state board of accountancy as determined by the International Qualifications Appraisal Board (IQAB), having written and passed the normal final or qualifying test(s) or examination(s) while a resident of a country other than Canada, and not having been registered with the ICAO as a Student in the five years prior to, or at the time of, writing any part of the normal qualifying examination or the first part of the uniform CPA examination, you are eligible for reciprocity with the ICAO. In order to obtain the CA designation in Ontario you will be required to:
- Successfully complete the CA Reciprocity Examination (CARE) Part I, and
- Demonstrate that you meet the prescribed practical experience requirement,
Residency Requirement
Eligibility for reciprocity is contingent upon having written all parts of the normal qualifying examination(s), or uniform CPA examination, prior to becoming a resident of, or returning as a resident to, Canada and at least three years after not being a resident of Canada. Alternatively, you must have written at least one part of the normal qualifying examination(s), or uniform CPA examination, while in a country other than Canada for at least 75% of the four years immediately preceding that examination.
The Prescribed Practical Experience Requirement
Members of recognized accounting bodies and reciprocal state boards of accountancy will have their application and supporting documents assessed by the Registrar to determine if they meet the ICAO's prescribed practical experience requirement. The determination to be made is whether you have acquired, as a result of your professional qualification(s) and previously acquired experience in accounting, the depth and breadth of competency development required of an entry-level CA at the time of admission to membership in the Institute as established by the CA Practical Experience Requirements (PER).
The following provides a detailed overview of the assessment process.
How to Register
Please submit the following:
- International Candidate Application Form
- Certification of Membership Form (Appendix I of the International Candidate Application Form contains these forms). This must be completed and submitted directly to the ICAO by your accounting body or state board. This form confirms that your membership is in good standing and the method by which you obtained membership.
- Application for Assessment Form with the applicable registration fee.
- Practical Experience Certificate for Internationally Trained Candidates for each of your former employers and your current employer. Appropriate third-party verification is required.
- Evidence of residency showing you meet the residency requirement as previously outlined (i.e. proof of landing documentation).
- Résumé
All documentation must be provided in English; the candidate is solely responsible to have documents officially translated if necessary.
Your application for registration will not be considered complete until such time that all information and documentation, as noted above, has been received.
Admission to Membership
Once you have passed the CARE Part I and fulfilled, or been exempted from, the prescribed practical experience requirement you will be eligible to apply for membership in the ICAO. This membership allows you to use the CA designation and the title Chartered Accountant.
Public Accounting Licensing
Admission to membership in the ICAO and the granting of the right to use the designation Chartered Accountant and the initials, CA, in Ontario does not automatically qualify a member to be licensed as a public accountant. If you seek to be licensed as a public accountant in Ontario, you must fulfill the specific requirements of Regulation 9-1: Public Accounting Licensing.
A public accounting licence is required when you are the lead engagement person responsible for signing the report or statement issued in respect of any:
- assurance engagement (including an audit or review engagement), or
- any compilation engagement in respect of which it can be reasonably expected that the services will be relied upon or used by a third party and the prescribed wording for the notice to reader is not used; and
- the report is issued in Ontario or the work for the engagement is primarily performed in Ontario.
Refer to Public Accounting Licensing for more detailed information on obtaining a public accounting licence in the province of Ontario.
Please note that Reciprocity Applicants are required to successfully complete Part II of the CARE to be eligible for a public accounting licence.
Timeline
It takes an average of 1 year, from the time a complete application is received by the ICAO, for a Reciprocity Applicant to complete the process leading to the CA designation.
Fees
Please refer to the Fee Schedule for a complete listing of fees.
Links
- List of Recognized Accounting Bodies
- List of Reciprocal State Boards of Accountancy
- CA Reciprocity Examination Page
- Prescribed Practical Experience Requirement
- Assessment of Prescribed Practical Experience
- Regulation 6-2 Applicant Registration
- Forms
International Candidate Application Form
Practical Experience Certificate for Internationally Trained Candidates
Application for Assessment - Fee Schedule
- Examples of Assessment Delays
- Examples of Assessment Decisions
Contact
For more information please contact Customer Service.