CIMA Mutual Recognition Agreement (MRA)

If you are a member in good standing of the Chartered Institute of Management Accountants (CIMA), U.K., you may qualify for membership under the Mutual Recognition Agreement (the MRA) with CIMA, U.K.

Since 2016, the accountancy bodies in Canada have been represented by the single unifying body of Chartered Professional Accountants of Canada (CPA Canada). 

The mutual recognition agreement (MRA) between CIMA and the legacy Canadian body, CMA Canada, has continued to be honoured by CPA Canada since unification. Currently, negotiations for a new agreement between CIMA and CPA Canada are underway.

It is important to note that during this negotiation, the terms of the previous MRA will be respected for a three-month notice period until July 15, 2021 and fully completed applications for membership under the MRA must be received by this date.

CIMA Members wishing to become a Canadian CPA are reminded that the CIMA Membership must have been achieved via the CIMA Qualification and not from another MRA or Advanced Standing Arrangement.

CIMA members who completed the fast track routes (including IFAC recognition and experiential routes) that were not in existence and not anticipated by the original MRA are not eligible to become a Canadian CPA under the legacy MRA rules.

Notice: This MRA has expired

The Canadian CPA profession and CIMA (The Chartered Institute of Management Accountants) are negotiating a new agreement that sets out how members of each respective profession can obtain the designation of the other. The process is anticipated to continue for many months.

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 CIMA and CPA Canada expired on July 15, 2021.

Please note: All individuals who submitted a fully completed application and fulfilled the eligibility criteria before July 15, 2021, will still be considered for admission under the existing MRA.

The Canadian CPA profession and CIMA (The Chartered Institute of Management Accountants) are now in the process of negotiation a new agreement that sets out how members of each respective profession can obtain the designation of the other.

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.

Eligibility

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 fully complete application and paid the prescribed fees and dues by July 15, 2021
  • be a member in good standing of CIMA, UK
  • have qualified as a professional accountant by completing the entire CIMA program of studies which includes all Professional Qualification examinations – both the computer-based objective tests and case study exams
  • have not been awarded the CIMA designation by completing the fast track routes (including IFAC recognition and experiential routes)
  • have started the CIMA program of studies prior to immigrating to Canada.
  • have not previously attempted and failed a CMA Canada qualifying examination
  • have two years of relevant experience at the managerial level (five years of experience at the managerial level are required for candidates who do not have a university degree)
  • 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

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

Residency documents

The following documents are required for proof of residency:
  • memorandum prepared on a supplementary sheet outlining, in sufficient detail, your residency pattern at the time of writing 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 normal qualifying examination(s)
  • documentation showing the date you first landed in Canada or memorandum stating that you have not yet landed in Canada
  • documentation showing the year you first filed a Canadian Income Tax Return (if applicable)
  • 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)
Please compile these documents into one PDF attachment and upload into the application.

CIMA Letter of Good Standing (LGS) and transcripts

  • Provide an original letter of good standing and CIMA 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.

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.

    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.

    Timeline

    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
    Total$1672.40$1118.70

    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.