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University Degree - Other Ontario Accounting Designation

Members of the Certified General Accountants Association of Ontario (CGAs) and the Society of Management Accountants of Ontario (CMAs) may apply to become members of the Institute and Chartered Accountants in Ontario.

Eligibility requirements for registration in the CA qualification program

To be eligible to register with the Institute, an applicant must

• Be a member in good standing of the Certified General Accountants Association of Ontario, if a CGA; or
• Be a member in good standing of the Society of Management Accountants of Ontario, if a CMA; and
• Have been awarded a four-year undergraduate degree comprising 120 credit hours or equivalent from a recognized university.

CA QUALIFICATION REQUIREMENTS FOR ONTARIO CGAs AND CMAs

Exemption eligibility

A CGA or CMA who is registered with the Institute is automatically granted exemption from the staff training program requirement.

A CGA or CMA may apply to the Institute for exemption from:

1. Education and examination requirements: exemptions from which may include
   • the Core-Knowledge Examination (CKE) but not the School of  Accountancy; or
   • the Core-Knowledge Examination and the School of Accountancy.
2. Practical experience requirements: some or all of the three-year period of practical experience requirement.  A CGA or CMA granted exemption from some but not all of the three-year practical experience requirement would complete a reduced period of practical experience of an amount and nature prescribed by the Institute.

You may choose to apply for an assessment for exemptions only, and register as a CA Student at a later date to complete the full process to become a CA. To apply for an assessment please submit required documents as requested on the Other Ontario Accounting Designation - Application For Assessment Form:

• Application for Assessment Form 
• Applicable Fee Remittance 
• Letter of Good Standing from the CGA and/or CMA
• Proof of Legal Name document
• Proof of University Degree 
• Letter of Good Standing from all other professional accounting bodies
• Chronological resume
• Experience Certification Forms
• Self-Assessment - if requesting exemption from the CKE and/or SOA

The Institute will review the previous education, professional qualification(s) and accounting experience of an applicant seeking exemptions to determine whether, taken as a whole, they establish that the applicant has demonstrated, on a substantial equivalency basis, the required breadth and depth of competency development at the levels of proficiency required of an entry-level CA in Ontario, as specified in The UFE Candidates' Competency Map and the CA Practical Experience Requirements (PER).

Uniform Evaluation (UFE) must be successfully written

All applicants who are CGAs or CMAs must pass the UFE in order to qualify as CAs in Ontario.  There is no exemption from the requirement to pass the UFE.

How to Register

If you are a member of the Certified General Accountants Association of Ontario (CGAs) and/or the Society of Management Accountants of Ontario (CMAs), the following steps outline the complete process of becoming a CA.

1. Register as a student by submitting the following:
   • A correctly completed application form
   • The appropriate fee remittance
   • All required supporting documentation
2. Obtain employment at an approved CA Training office.
3. Complete either prior to or while registered in good standing as a student, 51 credit-hours in specific courses. For a list of prerequisite courses by post secondary institution, go to the page for Recognized University Courses.
4. Complete the Core-Knowledge Exam and/or request exemption from the School of Accountancy.
5. Successfully complete the Uniform Final Evaluation (UFE).
6. Complete or request exemption from some or all of the Experience Requirement at a CA Training office.
7. Complete the admission to membership application form.
8. Upon approval from the Institute, the student will be granted the CA designation.

Public accounting licensing eligibility

Admission to membership in the Institute of Chartered Accountants of Ontario 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. Members of the Institute who seek to be licensed as public accountants must fulfill the specific requirements prescribed in the Standards and Council Guidelines adopted by the Public Accountants Council pursuant to the Public Accounting Act, 2004 and by the bylaws and regulations of the Institute.