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

Member of an Accounting Body Outside Canada 

If you are a member in good standing with an accounting body outside Canada you may be eligible to register with the Chartered Professional Accountants of Ontario (CPA Ontario) as a student under the Accounting Body Outside Canada membership pathway.

Please note: If you are a member in good standing of a Recognized Accounting Body, Recognized State Board of Accountancy or Reciprocal Membership Body, you may be eligible for reciprocity with CPA Ontario. Please refer to Regulation 6-2, Applicant Registration, Schedule A, B and C for a list of these accounting bodies.

Eligibility for Registration as a Student:

In order to qualify for registration as a student under the Member of an Accounting Body Outside Canada pathway to membership, you must be a member in good standing with either:

  • a professional accounting body outside Canada that is a Member Body in good standing with the  International Federation of Accountants (IFAC) at the date of your application for registration; or
  • a professional or regulatory body or authority for accountants or auditors in a country other than Canada that has been established by statute to qualify, certify, regulate, license or authorize individuals to practise as accountants or auditors in that country.

 

How to Register:

  1. Complete the International Candidate Application Form;
  2. Send a request to your accounting body to complete the Certification of Membership Form (Appendix I of the International Candidate Application Form contains these forms). Your accounting body must submit the completed form directly to CPA Ontario. This form confirms your membership in good standing and the method by which you obtained membership;
  3. Complete the International Candidate - Application for Registration Form 6-1A;
  4. Pay registration fees – see details below;
  5. Sign and date CPA Ontario’s Academic Code of Conduct and abide by it;
  6. Submit 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;
  7. Submit a chronological résumé listing all work experience; and
  8. Submit a letter(s) of good standing from all other professional accounting bodies in which you hold membership.

 

In addition to the above documentation, if you have a university degree, please submit your official transcripts showing conferral of a degree in order to determine whether or not you are eligible for automatic exemptions (see Admission to Membership section, below).

All documentation must be provided in English. You are solely responsible to have documents officially translated if necessary.

Please note 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. 

Email: ITAregistration@cpaontario.ca

Fax: 416 962.8900

Mail:
CPA Ontario
69 Bloor Street East
Toronto, ON M4W 1B3
Attention: Registrar’s Office

Upon receipt of a completed application for registration, an individual will be informed within four to six weeks of the Registrar’s decision on registration.

Admission to Membership:
Students registered under the Member of an Accounting Body Outside Canada membership pathway are eligible for automatic exemptions from CPA Ontario’s Professional Education Program (PEP) if they have a university degree and/or a minimum number of years of experience.

If you have a university degree and a minimum of three years of relevant experience or no university degree and a minimum of eight years of relevant experience, you are automatically exempt from the CPA Ontario’s preparatory courses. Prior to being eligible for admission to membership, you will be required to successfully complete the following:

  • Challenge the examinations of Core 1 and Core 2 Modules;
  • Challenge the examinations of the two Elective Modules;
  • Capstone 1 Module;
  • Capstone 2 Module;
  • The Common Final Examination;
  • 30 months of prescribed practical experience; and
  • Course(s) and/or program(s) of professional development in Canadian taxation, Canadian business law, ethics and the CPA Code of Professional Conduct.

 

If you do not have a university degree and less than eight years of relevant experience, you are automatically exempt from the CPA Ontario’s preparatory courses and will be required to successfully complete the following prior to being eligible for admission to membership:

  • Core 1 and Core 2 Modules and examinations;
  • The two Elective Modules and examinations;
  • Capstone 1 Module;
  • Capstone 2 Module;
  • The Common Final Examination;
  • 30 months of prescribed practical experience; and
  • Course(s) and/or program(s) of professional development in Canadian taxation, Canadian business law, ethics and the CPA Code of Professional Conduct

 

In both cases, you can apply for an exemption from the prescribed practical experience requirement. In order to apply for this exemption, please include a cover letter with your application. Once your application for registration is approved, you will be sent more information about the exemption process. Please note that an individual will be informed within eight to twelve weeks of the Registrar's decision.

For more information about the prescribed examinations, please refer to the CPA Professional Education Program (PEP) webpage.

Individuals who register as a student complete the new CPA Certification Program and are awarded the Chartered Professional Accountant designation and are entitled to use the initials CPA upon admission to membership.

Public Accounting Licensing:
Admission to membership in CPA Ontario and the granting of the right to use the CPA designation 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:
The timeline to qualify for admission is largely determined by the number of attempts taken to successfully complete the applicable modules and examinations and/or whether you apply for and are granted exemption from some or all of the prescribed practical experience requirement.

Fees:
Individuals applying to register as a student are required to remit payment with their application. The fee is pro-rated based on when your application is submitted and includes HST. The fee must be remitted by credit card or by cheque made payable to Chartered Professional Accountants of Ontario.

If you submit your application between January 1 to June 30, you are required to pay  the following:

$125.00CPA Ontario Initial Administration Fee*
$600.00CPA Ontario Annual Student Fee
$725.00Total Registration Fee before Taxes
$16.25Taxes on Initial Administration Fee (HST#10750 8525)*
$78.00Taxes on Annual Student Fee (HST#10750 8525)
$819.25Total Registration Fee due

 

If you submit your application between July 1 to December 31, you are required to pay the following:

$125.00CPA Ontario Initial Administration Fee*
$300.00CPA Ontario Annual Student Fee
$380.00Total Registration Fee before Taxes
$16.25Taxes on Initial Administration Fee (HST#10750 8525)*
$39.00Taxes on Annual Student Fee (HST#10750 8525)
$480.25Total Registration Fee due

 

*The Initial Administration Fee plus applicable taxes is non-refundable.

Please note that the Annual Student Fee is an annual fee that all students are required to pay in order to maintain their student registration in good standing. This fee is billed to all students in good standing in December of each year and covers the upcoming January 1 to December 31 calendar year.

A complete listing of dues, including module and 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.

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.

Contact:

For more information please e-mail ITAregistration@cpaontario.ca