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

Not a Member of An Accounting Body - International University Degree - Become a CPA, CA 

If you are not a member of an accounting body but have a university degree from a degree-granting institution outside Canada you may be eligible to register based on your degree. The Chartered Professional Accountants of Ontario (CPA Ontario) will assess your degree to ensure that it meets CPA Ontario’s registration requirements.

CPA Ontario defines “degree-granting institution” as an educational institution such as a university recognized in the International Handbook of Universities as published by the International Association of Universities , which provides post-secondary academic education or post-secondary academic institution that is a member of the Association of Universities and Colleges of Canada or the Association of Canadian Community Colleges, or the equivalent national association in another country that is fully accredited by the appropriate regulatory authorities in Canada or the other country to grant degrees. New universities or colleges not yet eligible for membership in the associations noted above or listed in the International Handbook of Universities may also be considered if they are established to the satisfaction of the Registrar to be substantially equivalent to an institutional member of such associations. The degree-granting institution must be established or accredited by a statute or other governmental approval and the institution must offer a program or programs of academic study beyond the general and compulsory primary and secondary levels of schooling required by the government of the country, state, or province as the case may be.

Eligibility for Registration as a Student:

To register as a Student under the international university degree pathway to membership, you must have either:

  • A four-year undergraduate degree or other equivalent indicator of academic achievement comprising 120 credit hours or equivalent; or
  • A post-graduate degree or other equivalent indicator of academic achievement beyond the level of an undergraduate degree or equivalent that is granted by a degree-granting institution.

 

You will be required to direct your degree-granting institution to submit official documentation attesting to the conferral of your degree directly to CPA Ontario. All such documentation must be provided in English. You are solely responsible for having these documents translated and notarized as necessary.

How to Register:

Before you apply to register, you may wish to have your international degree assessed by CPA Ontario to ensure you meet the degree requirements and to determine which courses may be eligible for recognition toward the 51 credit-hour requirement. The 51 credit-hour requirement is comprised of 17 prescribed university courses in accounting, auditing, taxation and related subject areas. If your degree meets the registration requirements noted above but does not have the required courses for the 51 credit-hour requirement, you will be required to take the missing courses unless you have been granted recognition for those courses. In order to have your university degree and transcript(s) assessed by CPA Ontario, please complete the Preliminary Evaluation of Academic Advanced Standing – Internationally Educated Application Form and submit it with all the required supporting documentation and the application fee.

Please note that at minimum, applicants with a degree from outside Canada will need to complete the courses in Canadian Business Law and Canadian Taxation at a degree-granting institution in Canada. Additionally, only one of the courses for advanced financial accounting and the advanced accounting elective may have been taken at a degree-granting institution outside Canada.

You are eligible to register as a student once CPA Ontario has determined that your degree meets the requirements for registration and you have obtained employment at an Approved Training Office (ATO). If your degree has not yet been assessed, it will be assessed at the time you apply to register and your registration will not be confirmed until the assessment determines your degree meets our registration requirements. If your degree does not meet the requirements for registration, you will be required to complete additional courses in order to meet the registration requirements.

To register with CPA Ontario, please submit the following:

  • a Student Registration Application Form;
  • the appropriate fee remittance – see details below;
  • certified university transcript(s) showing a convocation date and showing all completed courses (a certified transcript is required from each university and/or each educational institution at which courses have been completed. The following should be included, as applicable: CÉGEP/A Levels/college transcripts);
  • a copy of the university syllabus or academic calendar where a degree was obtained at a university outside Canada (a notarized translation of these documents is required if they are in a language other than English); and
  • Proof of legal name – satisfactory evidence of legal name includes a copy of any one of the following: birth certificate, passport, both sides of a Canadian citizenship certificate card, landed immigrant papers or baptismal certificate. If the name under which you are applying to register is different from that which appears on the educational documents or 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.

 

Admission to Membership:

You are required to successfully complete the following:

  • the staff training program within 16 months of registration with CPA Ontario;
  • 51 credit hours (17 prescribed university courses) in accounting, auditing, taxation and related subject areas;
  • the Core Knowledge Examination;
  • the School of Accountancy;
  • the Uniform Evaluation; and
  • three (3) years of prescribed practical experience in an Approved Training Office (ATO), during which time specific competencies must be met.

 

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.

Public Accounting Licensing Eligibility:

Admission to membership in CPA Ontario and the granting of the right to use the designations Chartered Professional Accountant and Chartered Accountant and the initials, CPA, 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. Refer to Public Accounting Licensing for more detailed information on obtaining a public accounting licence in the province of Ontario.

Timeline

It takes an average of 3.2 years for a university graduate to complete the process leading to admission.

Fees – Transcript Assessment Only

There is an evaluation fee of $480 + HST for international transcripts. If you apply to register as a Student within three years of the date of your transcript assessment, $380 of this fee will be credited towards the Student fees.

Fees – Student Registration

Individuals applying for registration as Students are required to remit a total fee of:

  • $429.40, if the application is received by CPA Ontario between January 1 and June 30; or
  • $271.20, if the application is received by CPA Ontario between July 1 and December 31.

 

The 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:

Individuals applying for registration as Applicants are required to remit the fee indicated below. The 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:

       Applications Received between January 1 and June 30

$100.00CPA Ontario Student Registration Fee*
$280.00CPA Ontario Student Registration Renewal Fee (full year)
$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

 

       Applications Received between July 1 and December 31

$100.00CPA Ontario Student Registration Fee*
$140.00CPA Ontario Student Registration Renewal Fee (half year)
$240.00Total Registration Fee before Taxes
$13.00Taxes on Student Registration Fee (HST#10750 8525)*
$18.20Taxes on Student Registration Renewal Fee (HST#10750 8525)
$271.20Total Registration Fee due

 

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

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

An Applicant/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/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 Student or to deregister a Student may be appealed by the individual or 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.

Assessments of university degrees and/or completion of the 51 credit-hour 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

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