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

2016 CA Reciprocity Examination (CARE) 

Become a Chartered Professional Accountant in Ontario.

To become a Chartered Professional Accountant in Ontario, a member in good standing of an accounting body outside Canada that has signed a Mutual Recognition Agreement (MRA) with the CICA and the provincial and territorial CPA/CA institutes must apply to become an Applicant, and must successfully complete Part-1 of the CA Reciprocity Exam (CARE) and the practical experience requirements as prescribed by CPA Ontario’s Council, bylaws and regulations.

Part-1 of the CARE is the means by which the provincial and territorial CPA/CA institutes measure the professional competence required of an Applicant in a Canadian context. Specifically, Part-1 of the CARE examines Applicants on their knowledge of Canadian taxation, Canadian business law and the Canadian Rules of Professional Conduct.

The successful completion of Part-1 of the CARE by an Applicant is required in order to qualify for admission to membership in CPA Ontario, to use the Chartered Professional Accountant designation and CPA initials in Ontario, and to hold out to be or to offer services as a Chartered Professional Accountant in Ontario.

Intending to Practise Public Accounting Following Admission to Membership with CPA Ontario?

Anyone who intends to practise public accounting following admission to membership with CPA Ontario is required to have a licence issued by CPA Ontario if he or she is the lead engagement person responsible for signing a statement or report when:

  • the engagement statement or report is issued in Ontario, or the engagement work is primarily performed in Ontario; and
  • the statement or report is issued in respect of:
    • an assurance engagement for which a licence is required, including an audit or review engagement; or
    • a compilation engagement for which it can reasonably be expected that all or any portion of the compilation or associated materials will be relied upon or used by a third party, and which is not accompanied by the prescribed Notice to Reader.

If you intend to be the lead engagement person on any such engagements, you will be required to apply for a Public Accounting Licence (PAL), and you may do so subsequent to your admission to membership. At the time you apply, you will have to demonstrate that you have the prescribed public accounting experience and other requirements as set out in CPA Ontario’s bylaws and regulations. These additional requirements include the successful completion of Part-2 of the CARE that examines Canadian GAAP and GAAS.

Please note that a member of an engagement team, including the quality control reviewer or other expert, does not require a public accounting licence.


At its December 14, 2010 meeting, the Public Accounting Council (PAC) concluded that the new one-day Chartered Accountancy Reciprocity Examination (CARE) (as administered in October 2010) is not acceptable on its own for Public Accounting Licensure purposes, and specifically, that Canadian Generally Accepted Accounting Principles (GAAP) and Canadian Generally Accepted Auditing Standards (GAAS) at the CA entry-level must continue to be tested.

The PAC recommended that the CARE be administered as a two-part examination (Part-1 & Part-2) in a single day and that Canadian GAAP and GAAS be tested in Part-2 in a multiple choice question (MCQ) format (consistent with Part-1) at a knowledge proficiency level required from an entry-level CA.

Proficiency at the CA entry-level is defined in The UFE Candidates’ Competency Map, which is available in electronic format on CPA Ontario’s or CPA Canada’s website.


The CARE tests knowledge, comprehension and the application of knowledge. It does not test higher cognitive skills like the Uniform Evaluation (UFE) does. The CARE is a closed-book examination, and therefore, Applicants are not permitted to bring any reference materials with them into the examination writing centre. It is also a non-disclosed examination, and therefore, the examination booklets are collected at the writing centres and the examination questions and solutions are not published. Part-1 and Part-2 of the CARE are structured as follows:



    Questions Minutes
Canadian Taxation 35 -- 45 84 -- 108
Canadian Business Law 15 -- 25 36 -- 60
Total   60 150 minutes
Canadian GAAP 20 -- 30 48 -- 72
Canadian GAAS 20 -- 30 48 -- 72
Total    50 120 minutes


The CARE will be offered on Monday, October 24, 2016 at CPA Ontario at 69 Bloor St. East, Toronto.

  • Part-1 is a two-and-a-half-hour examination that will be written from 9:00 a.m. to 11:30 a.m.; and
  • Part-2 is a two-hour examination that will be written from 1:00 p.m. to 3:00 p.m.

An Applicant need not write Part-2 if he or she has no intention to apply for a PAL. However, the Applicant may write Part-2 in a subsequent year if he or she later decides to apply for a PAL.

Applicants who wrote the CARE in October 2010, 2011, 2012, 2013, 2014 or 2015 and who wish to apply for a PAL at this time must write and successfully complete Part-2 of the CARE.

Part-2 of the CARE in 2016 is ONLY open to  Applicants who successfully wrote the 2010, 2011, 2012, 2013, 2014 or 2015 CARE and were admitted to membership, and to those who register for and write Part-1 of the CARE in 2016. 


All questions related to RECIPROCITY ELIGIBILITY AND REGISTRATION as a Part-1 Applicant or Part-2 candidate or both should be directed to:

Registrar's Office
Brenda Lun

Specific questions related to Part-1 and Part-2 of the CARE Examination  should be directed to:

Elizabeth Foran, CPA, CA