ACCA and CPA Canada Mutual Recognition Agreement (MRA)

If you are a member in good standing of ACCA, U.K. you may qualify for admission to membership in CPA Ontario under the Mutual Recognition Agreement (the “MRA”) between CGA Canada and ACCA, U.K. If you are admitted to CGA Ontario, you will be automatically admitted to CPA Ontario as a result of the unification of the accounting profession and become entitled to use the CPA, CGA designations in Ontario.

It is important to note that this MRA was scheduled to expire in July 2016, however, the deadline was extended. All individuals who submit a complete application and fulfil the eligibility criteria before April 30, 2021, 7:00pm EST will be considered for admission under the MRA. 

Note: The MRA is not applicable to ACCA students or ACCA affiliates.

This MRA has expired

Individuals who did not meet the April 30, 2021 deadline still have a pathway to membership in CPA Ontario. More information about this pathway can be found on Member of an Accounting Body Outside Canada.

The information below is provided as a reference only. We are no longer taking applications under this agreement.

The existing mutual recognition agreement (MRA) between ACCA and CPA Canada expired on April 30, 2021. All individuals who submitted a completed application and fulfilled the eligibility criteria before April 30, 2021, 7:00pm EST will still be considered for admission under the existing MRA.

Questions and concerns related to this MRA expiration can be directed to CPA Canada.

How to apply

Please read the following instructions carefully before you begin your online application:

  • Gather all documents listed in the "Required Documents" section before starting your application.
  • All documents can be uploaded into the online application form except when originals are required.
  • In addition, you should gather information regarding your membership with your accounting body, including Membership ID, date of admission, and date of exam completions, as well as any other information that should be considered by the Registrar when assessing your application.

Please note: if you have previously registered with CPA Canada, please contact our team to be provided with information on how to apply using your previous ID number.

First-time users will first need to create a basic profile by providing your name, email address and phone number. You will also be asked to create a password.

In the "Tell Us More About Yourself" section, you will need to select your answers from drop down menus. Candidates applying for admission under a Mutual Recognition Agreement will need to answer the questions below as follows:

  • How would you describe yourself? "Member in an Accounting Body Outside of Canada not previously registered with CPA Canada"
  • I would like to…"Apply directly for CPA Ontario membership through an agreement with my accounting body"

To begin, complete the online application to become a CPA Ontario member.

After applying

Once you have submitted your application and online payment through My Portal, you will receive an email confirmation. Applications are not considered complete until payment is received. You can check the status of your application my logging in to My Portal. Additional information may be requested so please check your email regularly.

It is your responsibility to ensure the application is complete and accurate and is received by the Registrar. If you have any questions about the process, please contact us.

For more information on how to access your records, please see our Access to Records Policy.


CPA Ontario is responsible for promoting and protecting the public interest by ensuring our members meet the highest standards of integrity and expertise. This includes regulating the practice and professional conduct of individuals as CPAs providing services to clients in Ontario. Applicants to CPA Ontario should be either residing in, moving to or in the process of immigrating to Ontario.

In order to qualify for admission to membership, you must:

  • have submitted a complete application (including third-party documentation) and paid the prescribed fees and dues by April 30, 2021, 7:00pm EST
  • be a member in good standing of ACCA, U.K.
  • have obtained membership in ACCA by successfully completing the final part of the ACCA professional program and satisfying ACCA’s practical experience requirements (members who obtained membership in ACCA through an MRA with another professional body are not eligible under this MRA).
  • have a degree from a recognized university if you were admitted in ACCA after December 31, 1997
  • not have any outstanding ethics complaints, nor have been subject to any disciplinary sanctions within the five years prior to submitting your application to CPA Ontario
  • provide evidence of good character satisfactory to the Registrar by answering declarations contained in the online application
  • not be an undischarged bankrupt
  • have provided all information and produced all documents requested by CPA Ontario

If you are a member in good standing of ACCA, U.K. but you do not meet the eligibility criteria set out in this MRA, you may be eligible to complete the CPA Certification Program via the Member of Accounting Body Outside Canada pathway.

Required documents

The following documents are required for your application to be considered complete. All documents must be provided in English. If necessary, it is your responsibility to have documents officially translated.

Proof of I.D.

If the name on your document is different than your legal name document, you must also provide a proof of legal name change document or a marriage certificate.

  • Proof of identity (please provide a copy of one):
    • 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
    • Canadian driver’s license
    • Nexus identification card

ACCA Letter of Good Standing (LGS) and transcripts

  • Provide an original letter of good standing and ACCA transcripts showing the exams completed. These documents must be sent to CPA Ontario directly via email from the accounting body. You are solely responsible for contacting the accounting body and requesting this information be provided directly to CPA Ontario.
  • Transcript information should include exams taken, dates of completion and results.
  • CPA Ontario cannot accept an emailed letter of good standing and transcripts from the applicant; they must be received directly from the accounting body.
  • The letter of good standing must confirm the following information:
    • You are a member in good standing of ACCA, U.K..
    • You have obtained membership in ACCA by successfully completing the final part of the ACCA professional program and satisfying ACCA’s practical experience requirements.
    • You did not become a member of ACCA through a Mutual Recognition Agreement with another professional accountancy body (members who obtained membership in ACCA through an MRA with another professional body are not eligible under this MRA).
    • You did not have any outstanding ethics complaints, nor have been subject to any disciplinary sanctions within the five years prior to submitting your application to CPA Ontario.

LGS from all other accounting bodies (if applicable)

  • Original letter(s) of good standing from all other professional accounting bodies in which you hold membership.

Original WES ICAP Report

  • Original World Education Services (WES) credential evaluation report through their International Credential Advantage Package (ICAP) for your University Degree(s). This must be provided electronically to CPA Ontario via Access WES, their secure online delivery system. To ensure CPA Ontario can view your WES report online, please add us as a recipient. To add us as a recipient you must enter ‘Chartered Professional Accountants of Ontario’ in the Institution or Company field on the WES site – do not manually add our address details as it will not be recognized in Access WES and we will not have access to your report.

Detailed chronological resume

  • Detailed chronological resume listing all work experience and education history.

Copy of Statement of Completion Certificate

  • A copy of the Statement of Completion certificate showing you have successfully completed the Overview of Canadian Tax and Law online course. You can register and complete the course online.

Two referee recommendation forms

  • Please download the Referee Recommendation Form, ask your two referees to complete the form, and upload into the application.
  • Your references do not need to send these forms directly to CPA Ontario but they should be made aware that CPA Ontario may contact them.
  • Reference forms must be completed on your behalf by individuals who are members of a Canadian provincial CPA body or CPA Bermuda. References must have known you for longer than one year and must not be related to you.

Alternative documentation

In extraordinary circumstances where required documents are not obtainable for reasons beyond their control, applicants can take steps to explore acceptable alternative documentation. Requests to consider alternative documents are assessed on a case-by-case basis.

Please contact the Student Services team for more information prior to submitting your application.

Fees and timeline

Annual Membership dues (AMD) are collected via the MyPortal site for the period in which your admission to membership would take place if your application is successful. The admission to membership fee plus applicable taxes are non-refundable. Based on current timelines we expect successful new applications to be admitted in the next full year AMD period (April 1, 2021 to September 30, 2021).

A complete list of dues can be found in the Schedule of Dues in Regulation 11-1: Dues and Fees.

An applicant 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 of the total gross or net costs (after taking into account reimbursements or other subsidies made available by external parties) of the application and qualification to membership processes.


We are currently experiencing a high volume of enquiries and applications and this is causing delays in our response time. Please be advised that the minimum application processing time is 12 weeks from the time your application is considered complete.
This is a table associated with the information above
Admission to Membership fee$500 + $65 HST$500 + $65 HST
CPA Ontario AMD$580$290
CPA Canada AMD$400$200
HST on AMD$127.40$63.70

Appeal rights

An applicant who is refused admission with CPA Ontario for a reason other than good character or credibility, or whose admission is made subject to terms and conditions, may appeal the decision to the Admission and Registration Committee. The parties to an appeal are the applicant and the Registrar. The appeal shall be conducted in accordance with Regulation 6-1: Admission and Registration Committee. The decision of the committee is final.

In circumstances where an applicant does not provide evidence of good character or a credibility assessment is required, the Registrar shall refer the matter to an oral hearing before the Admission and Registration Committee. The parties to the hearing are the applicant and the Registrar. An applicant may appeal an order of the Admission and Registration Committee to the Appeal Committee. The decision of the Appeal Committee is final.