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

Member of Accounting Body Outside Canada - Specified - Become a CPA, CA 

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

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


Eligibility for Registration as a Student:

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

  • be a member in good standing with an accounting body listed in Schedule C of Regulation 6-4: Legacy CA Student Registration (please see page 16); and
  • meet the conditions for registration contained in a MOU, one of which is the requirement to hold a university degree that is recognized by that body.


How to Register

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;
  • 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.

Admission to Membership:

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 successfully complete the Staff Training Program, the 51 credit-hour requirement, the Core Knowledge (CKE) Examination and the School of Accountancy (SOA). You are encouraged, but not required, to attend the SOA to help prepare to write the Uniform Evaluation, the national examination.

You will be required to successfully complete the following:


Once these requirements are complete, you are eligible to apply for admission to membership as an Associate Member in CPA Ontario. Associate Members 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.

The Prescribed Practical Experience Requirement:

Legacy CA Students are required to complete three (3) years of prescribed practical experience in an Approved Training Office (ATO) during which time specific competencies must be met. By registering under the Member of Accounting Body Outside Canada – Specified pathway, you 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 CA Practical Experience Requirements (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 must successfully complete the following in order to qualify for licensure in Ontario:

  • the Core-Knowledge Examination and the School of Accountancy (both the three-week period of full-time study and the two-day School of Accountancy Examination); and
  • meet the specific requirements prescribed by the Public Accountants Council pursuant to the Public Accounting Act, 2004 and by the Bylaws and Regulations.

Please note that the CKE and SOA will not be offered after July 2014. An eligible ICAI or ICAP member who intends to be licensed as a public accountant following admission to membership and who has not successfully completed the CKE and the SOA by July 31, 2014 will be required to complete the successor requirement(s) as prescribed by Council.

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


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 you intend to apply for a public accounting licence, your timeline may be longer as you will need to successfully complete the Core-Knowledge Examination and School of Accountancy as outlined above.

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


Individuals applying to register as Legacy CA Students 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 Legacy CA Student Registration Fee*
$280.00CPA Ontario Legacy CA Student Registration Renewal Fee (full year)
$380.00Total Registration Fee before Taxes
$13.00Taxes on Legacy CA Student Registration Fee (HST#10750 8525)*
$36.40Taxes on Legacy CA 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 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 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 or to deregister a Legacy CA Student may be appealed by the individual or Legacy CA 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.

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