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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 

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

CPA Ontario defines “academic institution” as an education institution such as a university that has been established or accredited by a statute or other governmental approval and offers a program or programs of post-secondary academic education, including but not limited to:

  • an academic institution that is a member of the Association of Universities and Colleges of Canada or the Association of Canadian Community Colleges and is accredited by the appropriate regulatory authorities in Canada to grant degrees;
  • an academic institution recognized in the International Handbook of Universities published by the International Association of Universities ,or by a similar recognition service; or
  • an academic institution in the United States of America that has been accredited by an accreditation agency recognized by the United States Department of Education.

 

Transcript Assessment:

Before you can register, you need to have your international degree assessed by CPA Ontario to ensure you meet the degree requirements. Currently, individuals must have a university degree comprised of 90 credit-hours or equivalent in order to register as a CPA student (you will need to have a degree comprised of at least 120 credit-hours or equivalent by the time you begin our Professional Education Program (PEP), however, we will help you obtain the outstanding credits if you don’t meet this requirement).

In addition to ensuring you meet the degree requirements, we will assess your degree to determine which courses may be eligible for recognition toward CPA Ontario’s required subject area coverage. The required subject area coverage is comprised of subjects found in accounting related degrees and are core subjects that help to ensure success in our program. Please note that at a minimum, applicants with a degree from outside Canada will need to complete the courses in Canadian Business Law and Canadian Taxation through CPA PREP or 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 an academic institution outside Canada.

Please review the Information and Instruction Guide for Form 6-1A(P1) for information about having your university transcripts assessed by CPA Ontario.

To have your degree assessed by CPA Ontario, please submit the following:

  • Form 6-1A(P1) – CPA Certification Program: Transcript Assessment;
  • One or more unofficial transcripts from an academic institution confirming enrolment in, or conferral of a university degree;
  • One or more unofficial transcripts from an academic institution confirming or providing a detailed account of the courses completed and grades awarded for each course.

 

All documentation must be provided in English. You are solely responsible to have documents officially translated if necessary. Incomplete applications may result in a delay with processing your request.

Please note that official transcripts will be required at a later date and you will be advised in writing when you must have them submitted.

To help you with the documentation required, please review the Information and Instruction Guide for Form 6-1A(P1).

Please note that all documentation, including unofficial transcripts, must be submitted with Form 6-1A(P1). If you choose to provide an official transcript, it must be sent directly to CPA Ontario by the academic institution.

Assessments of university degrees and/or completion of the specific area coverage are eligible for a review. Reviews of these decisions may take place upon request and if additional or new information is provided.

Transcript Timeline:

It takes approximately two to three months to assess your transcript and send you the results in writing.

Prerequisite Education Program (PREP):

CPA Ontario’s Prerequisite Education Program (PREP) is a bridging program for individuals who have an undergraduate degree in a discipline other than accounting, or lack some or all of the necessary prerequisite courses required to begin the CPA Professional Education Program (PEP). It is also a bridging program for individuals with degrees from outside Canada. Once your transcript is assessed, CPA Ontario’s academic advisors will tell you what subject areas must be completed.

CPA PREP is delivered on a part-time basis and uses a blend of online, self-study and classroom learning. It is made up of the following 12 modules: Introductory Financial Accounting; Introductory Management Accounting; Economics; Statistics; Intermediate and Advanced Financial Accounting; Corporate Finance
Audit and Assurance; Tax; Intermediate and Advanced Management Accounting; Strategy and Governance; Business Law; and Information Technology. Students only need to complete modules for university courses not yet taken as part of their degree or were not recognized by CPA Ontario. Each module ends with an examination.

Alternatively, the required subject area coverage can be taken through post-secondary institutions. Once your transcript is assessed, CPA Ontario’s academic advisors will tell you what courses must be completed and the post-secondary institution(s) that offers these courses near you.

By completing the required subject area coverage, either through CPA Ontario’s PREP or through a post-secondary institution, you earn credit towards the 120 credit-hour university degree requirement, one of the conditions needed to begin CPA Ontario’s PEP.

Eligibility for Registration as a CPA Student:

You can apply to register as a CPA Ontario student once your transcript has been assessed and you have been advised you meet the degree requirements. Once registered, you are eligible to complete the required subject area coverage (missing courses) through the modules offered in CPA Ontario’s Prerequisite Education Program (PREP).

Please note that if you choose to complete this requirement through a post-secondary institution you do not have to be registered as a CPA Ontario student. Once this requirement is complete, you will be required to submit a university transcript showing completion of the required subjects.

Admission to Membership:

Once you are registered as a student and have completed the subject matter coverage (either through CPA Ontario’s PREP or through a post-secondary institution in Canada), you will be required to successfully complete the CPA Professional Education Program (PEP) comprised of the following:

  • Core 1 Module
  • Core 2 Module
  • Elective 1 Module
  • Elective 2 Module
  • Capstone 1 Module
  • Capstone 2 Module
  • the Common Final Examination (CFE); and
  • 30 months of prescribed practical experience.

 

Information about these specific requirements can be found in the CPA Certification section of our website.

Once these requirements are complete, you are eligible to apply for admission to membership as a member in CPA Ontario. Members 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.

Public Accounting Licensing Eligibility:

Admission to membership in CPA Ontario and the granting of the right to use the Chartered Professional Accountant designation and the initials CPA 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:

  • Successfully complete the two Elective Modules in Assurance and in Taxation;
  • Demonstrate in the CFE the depth of competency development in both Financial Reporting and Assurance; and
  • meet the specific requirements of Regulation 9-1: Public Accounting Licensing.

 

Please note that the Public Accountants Council for the Province of Ontario has not yet approved the new CPA Certification Program for licensing. Information about the requirements to obtain a licence will be updated on our website once it becomes available.

Fees:

There is no fee if you are requesting a university transcript assessment.

If you would like to register as a CPA Ontario student after your transcript assessment is complete, you will be required to submit an application for student registration and the applicable fee. All registered CPA Ontario students are required to pay fees to maintain their registration in good standing and for various events, such as modules and examinations. You can find a complete listing of CPA Ontario dues 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 CPA Ontario student or to deregister a CPA Ontario student may be appealed by the individual or CPA Ontario 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.

CPA Ontario’s Academic Code of Conduct:

Please note that anyone registering with CPA Ontario 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.