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

Member of a Recognized US State Board of Accountancy 

If you are a member in good standing with a Recognized U.S. State Board of Accountancy, you may qualify for registration as an applicant under the Recognized U.S. State Board pathway. 

The requirements to be met to apply to register as an applicant and to qualify for admission to membership in CPA Ontario are set out in Regulation 6-2: Applicant Registration.

Eligibility for Registration as an Applicant:
In order to qualify for registration as an applicant you must:

  • be a member in good standing with a Recognized U.S. State Board of Accountancy as specified in Schedule A of Regulation 6-2, Applicant Registration (please see page 9 for the list of recognized state boards);
  • hold a CPA certificate in good standing, and a licence or permit to practice if such is available in that jurisdiction, from that state board; and
  • not have been registered with CPA Ontario or another provincial body as a student in the five (5) years prior to, or at the time of, writing the first part of the U.S. AICPA Uniform CPA Examination.


In addition to the above, if you wrote one (1) or more part(s) of the U.S. AICPA Uniform CPA Examination while:

  • you were a resident of Canada; or
  • after you became a resident of Canada; or
  • after you returned as a resident to Canada,

    then you must have obtained either:
  • a university degree from a degree-granting institution of higher education in the United States of America as a result of having attended the institution in person for classroom instruction on a full-time basis; or
  • at least one (1) year of full-time practical experience in accounting in the U.S.

Please note that "becoming a resident of Canada" means the date of landing in Canada as evidenced by government documentation, excluding any period of time of temporary residency in Canada under a temporary visa or student visa following the expiry of which residency in Canada ceased or ceased for a continuous period of at least one year prior to returning to Canada.

How to Register:
To register with CPA Ontario as an applicant under the Recognized U.S. State Board pathway, please submit the following:

  • an International Candidate Application Form;
  • Certification of Membership Form (Appendix I of the International Candidate Application Form contains this form.) An applicant is required to provide confirmation that the applicant is a CPA in good standing with a Recognized State Board of Accountancy in the United States. Such confirmation must be provided by the Recognized State Board of Accountancy in prescribed form and must be submitted by the applicant with this application. Applicants are solely responsible for contacting their State Board and requesting such confirmation. CPA Ontario reserves the right to contact the State Board specified above or any other professional or regulatory body and to make enquires and/or obtain information in relation to this application;
  • an International Candidate - Application For Registration form;
  • the required fee remittance – see below;
  • sign and date CPA Ontario's Academic Code of Conduct and abide by it;
  • 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;
  • a detailed chronological résumé listing all work experience;
  • letter(s) of good standing from all other professional accounting bodies in which you hold membership, these must be submitted with your application;
  • a Practical Experience Certificate for Internationally Trained Candidates for all relevant accounting experience to demonstrate that CPA Ontario’s experience requirements have been met; and
  • Residency Documents: Documentation showing the date you first landed in Canada, Documentation showing the year you first filed a Canadian Income Tax Return, Copy of Canadian Customs and Immigration Landing Documents (if applicable), Copy of Canadian VISAs held (if applicable), Copy of passport page(s) containing immigration stamp(s) to support Canadian entry/exit dates and/or residency pattern at the time of writing the normal qualifying examination(s) or uniform CPA examination, Memorandum prepared on a supplementary sheet outlining, in sufficient detail, your residency pattern at the time of writing the uniform CPA examination or the normal qualifying examination(s). The memorandum must also provide clarification as to whether you maintained a home or mailing address in Canada at the time of writing the uniform CPA examination or normal qualifying examination(s).


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

All information required by this application must be completed in full and all registration documentation must be provided to CPA Ontario at the time of submitting an application for registration, failing which, the application will be deemed incomplete. Incomplete applications will not be considered by the Registrar and will be returned to the applicant forthwith. The registration fee of $113.00, inclusive of HST, will be considered forfeit. Please review the application carefully to ensure that all required documentation has been provided.

Please note you may only be registered under one registration category and you cannot be registered as a student at any time during your period of registration.

It is also important to note that the Registrar shall not register an applicant or renew the registration of an applicant, if the applicant fails to make any disclosure or provide any information or document required by Regulation 6-2 or provides information or a document that is false or misleading, unless the Registrar is satisfied that the falsehood or misleading information is not material and that it was made inadvertently.

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. 


Telephone:  1 800 387.0735 extension 4323

Fax: 416 962.8900

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

The Prescribed Practical Experience Requirement:
Upon receipt of a completed application for registration, you will have your application and supporting documents assessed by the Registrar to determine if you meet the prescribed practical experience requirement.

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 in CPA Ontario as established by the CPA Practical Experience Requirements (CPA PER).

Admission to Membership:
Once you have been approved for registration as an applicant, you will be required to successfully complete the CPA, CA Reciprocity Examination, Part I (CARE). After successful completion of the CARE, if you have fulfilled or been exempted from the prescribed practical experience requirement, you will be eligible to apply for membership as a member in CPA Ontario. Members are awarded the Chartered Professional Accountant and Chartered Accountant designations and are therefore entitled to use the initials CPA, CA in Ontario.

In order to maintain your membership with CPA Ontario, you will be required to successfully complete the CPA, CA Reciprocity Professional Development Course (CARPD) by the second anniversary of the date of admission to membership. This course consists of approximately 20 hours of online study in Canadian tax, law and ethics in a modular form. More information can be found at CPA, CA Reciprocity Professional Development Course (CARPD) .

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 in Ontario. Members of CPA Ontario who seek to be licensed as public accountants must fulfill the specific requirements prescribed by the Public Accountants Council pursuant to the Public Accounting Act, 2004 and by the Bylaws and Regulations.  One of these requirements is the successful completion of Part II of the CARE.  

Please refer to the Public Accounting Licensing section of CPA Ontario’s website for more detailed information on obtaining a public accounting licence in the province of Ontario.

Upon receipt of a completed application for registration, an individual will be informed within eight (8) to twelve (12) weeks of the Registrar’s decision on registration.

The timeline to qualify for admission to membership in CPA Ontario will be largely determined by the number of attempts taken to successfully complete the CARE Part I and upon how much of the three-year practical experience requirement the applicant still needs to fulfill.

On average, it takes approximately 16 months, from the time a complete application is received by CPA Ontario, for an applicant from a Recognized U.S. State Board of Accountancy to complete the process leading to admission to membership.

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:

$100.00CPA Ontario Applicant Initial Administration Fee*
$150.00CPA Ontario Annual Applicant Fee**
$250.00Total Registration Fee before Taxes
$13.00Taxes on Applicant Initial Administration Fee (HST#10750 8525)*
$19.50Taxes on Annual Applicant Fee (HST#10750 8525)
$282.50Total Registration Fee due


*If your registration application is deemed incomplete and returned by CPA Ontario, the Initial Administration Fee plus applicable taxes will be considered forfeit (non-refundable). All other fees that have been paid plus applicable taxes will be refunded with the incomplete application.

**This fee covers the period July 1 to June 30.

Please refer to Regulation 4-2, Dues for a complete listing of dues and fees, including the costs of the CARE exam, the CARPD course and admission to membership fees.

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 an applicant or to deregister an applicant may be appealed by the individual or applicant 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 assessment of experience 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 Forms:


Related Webpages and Resources:



For more information please e-mail