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CPA Ontario Serving the Public Members Firms / ATOs Students Become a Member

Member of Accounting Body Outside Canada - Specified 

If you are a member in good standing of an accounting body outside Canada with which the Chartered Professional Accountants of Ontario (CPA Ontario) has a Memorandum of Understanding (MOU) on Reciprocal Membership Arrangements and you hold a university degree recognized by that body, you are eligible to apply for registration and admission to membership in CPA Ontario under the terms of the MOU. Currently, MOUs exist with:

  • The Institute of Chartered Accountants of India (ICAI); and
  • The Institute of Chartered Accountants of Pakistan (ICAP).

 

Eligibility for Registration as a Student:
CPA Ontario is currently transitioning to the new CPA Certification Program. As a result of this transition, we currently have two types of students, with each type having a different qualification program. Individuals who register as a “Legacy CA student” complete the Legacy CA program and are awarded the dual designations CPA, CA upon admission to membership. Individuals who register as a “student” complete the new CPA Certification Program and are awarded the CPA designation upon admission to membership.

In order to qualify for registration under the Member of an Accounting Body Outside Canada – Specified pathway to membership as either a Legacy CA student or student, you must:

 

How to Register as a Legacy CA Student
Please submit the following:

  • a Letter of Good Standing (LGS) from the ICAI or ICAP (as applicable) certifying membership in good standing in that body and of having been conferred with a recognized university degree. CPA Ontario will accept this LGS provided that it is on official letterhead, signed by an authorized official of the ICAI or ICAP and bears the official seal or stamp of the ICAI or ICAP. The ICAI or ICAP member may submit the LGS as long as the above criteria are met.
  • International Candidate Application Form
  • International Candidate - Application for Registration  
  • Fee Remittance - see details below
  • Sign and date CPA Ontario's Academic Code of Conduct and abide by it;
  • Proof of legal name – satisfactory evidence of legal name includes a copy of any one of the following: birth certificate or equivalent government-issued documentation, passport, both sides of a Canadian citizenship certificate card, both sides of a Permanent Resident card, or landed immigrant papers. If the name under which you are applying to register is different from that which appears on the document submitted as proof of legal name, a copy of the document supporting the change of legal name, endorsed with “this is a certified true copy” signed and dated, is required;
  • Chronological résumé listing all work experience; and
  • Letter(s) of good standing from all other professional accounting bodies in which you hold membership.


All documentation must be provided in English; the candidate is solely responsible to have documents officially translated if necessary.

Please take note that your application will not be considered complete until such time that all information and documentation, as noted above, has been received. It is the responsibility of the applicant to ensure the application is complete and accurate, and is received by the Registrar.

How to Register as a Student (new CPA Certification Program)
Please submit the following:

  • a Letter of Good Standing (LGS) from the ICAI or ICAP (as applicable) certifying membership in good standing in that body and of having been conferred with a recognized university degree. CPA Ontario will accept this LGS provided that it is on official letterhead, signed by an authorized official of the ICAI or ICAP and bears the official seal or stamp of the ICAI or ICAP. The ICAI or ICAP member may submit the LGS as long as the above criteria are met;
  • International Candidate Application Form ;
  • CPA Certification Program CPA Student Registration Form 6-1A;
  • Fee Remittance – see details below;
  • Sign and date CPA Ontario’s Academic Code of Conduct and abide by it;
  • Proof of legal name – satisfactory evidence of legal name includes a copy of any one of the following: birth certificate or equivalent government-issued documentation, passport, both sides of a Canadian citizenship card, both sides of a Permanent Resident card, or landed immigrant papers. If the name under which you are applying to register is different from that which appears on the document submitted as proof of legal name, a copy of the document supporting the change of legal name, endorsed with “this is a certified true copy” signed and dated, is required;
  • Chronological résumé listing all work experience; and
  • Letters of good standing from all other professional accounting bodies in which you hold membership.

 

All documentation must be provided in English; the candidate is solely responsible to have documents officially translated if necessary.

Please take note that your application will not be considered complete until such time that all information and documentation, as noted above, has been received. It is the responsibility of the applicant to ensure the application is complete and accurate, and is received by the Registrar.

Your application can be submitted via email, fax or regular mail. Please note that information completed via affidavit and containing a notary or commissioner stamp or seal must be submitted in original form by regular mail. We also require an original letter of good standing, however, that may be submitted via email directly to CPA Ontario from your accounting body. These letters can be sent by email to customerservice@cpaontario.ca.

Admission to Membership - Legacy CA Students
Legacy CA students who register with CPA Ontario under the Member of Accounting Body Outside Canada – Specified pathway, are, under the terms of the MOU, automatically exempt from the requirement to complete the Canadian business law course. Legacy CA students registered in the Accounting Body Outside Canada – Specified category will be required to successfully complete the following:

  • the Uniform Evaluation (UFE); and
  • fulfill or be exempted from the prescribed practical experience requirement.

 

Please note that as a result of changes to CPA Ontario’s education program, the last offering of the UFE will be held in June 2015. If your application for registration is approved, you may apply to write the UFE at the June 2015 offering.

Please be advised that if you choose not to attempt or are unsuccessful at the June 2015 UFE, you will be required to complete the CPA Challenge Pathway to obtain membership with CPA Ontario and the CPA and CA designations. The CPA Challenge Path consists of the following requirements:

  • Capstone 1 Module;
  • Capstone 2 Module;
  • the Common Final Examination (CFE); and
  • fulfill or be exempted from the prescribed practical experience requirement.

 

Students who successfully complete the CPA Challenge Pathway prior to February 1, 2020 will be awarded the CPA and CA designations. Legacy CA Students who do not successfully complete these requirements by February 1, 2020 will be de-registered.

Once these requirements are complete, you are eligible to apply for admission to membership as a member in CPA Ontario. Members admitted in this pathway are awarded the Chartered Professional Accountant and Chartered Accountant designations and are therefore entitled to use the initials CPA, CA in the manner prescribed in Regulation 4-7: Issuance and Use of Designations.

Admission to Membership – Students (new CPA Certification Program)
Individuals who register as students in the new CPA Certification Program under the Member of Accounting Body Outside Canada – Specified pathway, are, under the terms of the MOU, automatically exempt from the Canadian business law course and the first four modules of the CPA program.

Students in the Accounting Body Outside Canada – Specified category will be required to successfully complete the following:

  • Capstone 1 Module;
  • Capstone 2 Module;
  • the Common Final Examination (CFE); and
  • fulfill or be exempted from the prescribed practical experience requirement.

 

Once these requirements are complete, you are eligible to apply for admission to membership as a member in CPA Ontario. Members admitted in this pathway are awarded the Chartered Professional Accountant designation and are therefore entitled to use the initials CPA in the manner prescribed in Regulation 4-7: Issuance and Use of Designations.

The Prescribed Practical Experience Requirement:
Both Legacy CA students and students are required to complete a period of prescribed practical experience during which time specific competencies must be met. Legacy CA students are required to complete three years in an Approved Training Office (ATO). Students registered in the new CPA Certification Program are required to complete 30 months of experience and can choose to complete this experience in either an Approved Training Office (ATO) or an organization pre- approved by CPA Ontario to train students. By registering under the Member of Accounting Body Outside Canada – Specified pathway, both Legacy CA students and students registered in the new CPA Certification Program may apply for a full or partial exemption from the prescribed practical experience requirement by submitting a Practical Experience Certificate for Internationally Trained Candidates for each of your former employers and your current employer. Appropriate third-party verification is required.

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 at the time of admission to membership as established by the CPA Practical Experience Requirements (CPA PER).

Public Accounting Licensing Eligibility:
Please note that the MOU governs admission to the profession. The MOU does not provide for eligibility to qualify for a public accounting licence in Ontario, for which specific requirements have been established under the Public Accounting Act, 2004 and the Bylaws and Regulations including Regulation 9-1: Public Accounting Licensing.

Individuals who become members of CPA Ontario on the basis of completing the Member of Accounting Body Outside Canada – Specified membership pathway will need to:

  • successfully complete the successor requirements prescribed by Council and the Public Accountants Council; and
  • meet the public accounting experience requirements and the current competency requirements established by the Standards adopted under the Public Accounting Act, 2004 and the requirements of Regulation 9-1, Public Accounting Licensing, or such other requirements as may be in place at the time of making application for a licence.

 

Please note that the Public Accountants Council has not yet approved the new CPA Certification Program for licensing. Information about the requirements to obtain a licence will be sent to students registered in this category once they become available.

Refer to Public Accounting Licensing for more detailed information on obtaining a public accounting licence in the province of Ontario.

Timeline:
The timeline for you to qualify for admission to membership in CPA Ontario will be largely determined by whether you apply for and are granted exemption from some or all of the three year prescribed practical experience requirement. 

If an exemption is being requested from the practical experience requirements: upon receipt of a completed application, an individual will be informed within eight to twelve weeks of the Registrar's decision.

Fees:
Individuals applying to register as students (either as a Legacy CA student or as a student in the new CPA Certification Program) are required to remit a total fee of $429.40. This fee amount includes HST and must be remitted by credit card or by cheque made payable to Chartered Professional Accountants of Ontario. The total fee consists of the following:

$100.00CPA Ontario Student Registration Fee *
$280.00CPA Ontario Student Registration Renewal Fee
$380.00Total Registration Fee before Taxes
$13.00Taxes on Student Registration Fee (HST#10750 8525)*
$36.40Taxes on Student Registration Renewal Fee (HST#10750 8525)
$429.40Total Registration Fee due

*The Registration Fee plus applicable taxes is non-refundable.

A complete listing of dues, including examination fees, can be found in the Schedule of Dues in Regulation 4-2: Dues.

An applicant/Legacy CA student/student may be responsible for additional costs imposed by external parties. These costs are not levied by CPA Ontario and are beyond CPA Ontario’s control. Therefore, CPA Ontario is unable to advise applicants/Legacy CA students/students of the total gross or net costs (after taking into account reimbursements or other subsidies made available by external parties) of the registration and qualification to membership processes. All costs levied by CPA Ontario have been approved by Council and are found in Regulation 4-2, Dues.

Appeal Rights
A decision of the Registrar not to register or reregister an individual as a Legacy CA student/student or to deregister a Legacy CA student/student may be appealed by the individual or Legacy CA student/student to the Membership Committee.  The parties to an appeal are the individual appealing and the Registrar.  The appeal shall be conducted in accordance with the Rules of Practice and Procedure. The decision of the Membership Committee is final.

Decisions relating to exemption from the prescribed practical experience requirement are eligible for a review. Reviews of these decisions may take place upon request and if additional or new information is provided.

CPA Ontario’s Academic Code of Conduct
Please note that anyone registering under this category will be required to file a declaration of acknowledgement of, and agreement to abide by, CPA Ontario’s Academic Code of Conduct.

Related Webpages and Resources

 

Contact

For more information please contact Customer Service.