Member of a Reciprocal Membership Body
If you are a member in good standing of a Reciprocal Membership Body, you may qualify for registration as an applicant under the Reciprocal Membership Body 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 an accounting body specified in Schedule B of Regulation 6-2, Applicant Registration (please see page 10 for the list of Reciprocal Membership Bodies); 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 any part of the normal qualifying examination(s).
In addition to the above, if you wrote one (1) or more part(s) of the normal qualifying examination of the Reciprocal Membership Body 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 outside Canada 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 country of the Reciprocal Membership Body.
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 Reciprocal Membership Body pathway, please submit the following:
- an International Candidate Application Form;
- a Certification of Membership Form (Appendix I of the International Candidate Application Form contains this form.) All applicants are required to provide confirmation that their membership in a Reciprocal Membership Body is in good standing. Such confirmation must be provided by the Reciprocal Membership Body in prescribed form and must be submitted by the applicant with this application. Applicants are solely responsible for contacting their accounting body and requesting such confirmation. CPA Ontario reserves the right to contact the Reciprocal Membership Body 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); 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 with CPA Ontario 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
Admission to Membership:
Once you have been approved for registration as an applicant, 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. Members of CPA Ontario who seek to be licensed as public accountants in Ontario 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 Parts I and II of the CPA CA Reciprocity Examination (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 to twelve 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 amount of time taken to submit all required documentation.
On average, it takes approximately five months, from the time a complete application is received by CPA Ontario, for an Applicant from a Reciprocal Membership Body 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:
|$100.00||CPA Ontario Applicant Initial Administration Fee*|
|$150.00||CPA Ontario Annual Applicant Fee**|
|$250.00||Total Registration Fee before Taxes|
|$13.00||Taxes on Applicant Initial Administration Fee (HST#10750 8525)*|
|$19.50||Taxes on Annual Applicant Fee (HST#10750 8525)|
|$282.50||Total 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.
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.
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:
For more information please e-mail ITAregistration@cpaontario.ca