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Legacy CA Students

Legacy CA Students

Legacy CA Requirements


Am I a Legacy CA Student?

You are considered a legacy CA student if you:

  • registered as a legacy CA student with CPA Ontario prior to February 1, 2015
    • are completing remaining education requirements and transitioned in to the CPA Professional Education Program (CPA PEP), and/or
    • are completing remaining practical experience through a legacy Approved Training Office (ATO) or CPA Pre-Approved Program (PPR)
  • have maintained your status as an active student by paying the Annual Student Fee (ASF).

Once you have completed all the requirements by the deadlines indicated below, you may be eligible for the CPA, CA designation. For more information, refer to Regulation 6-4.


Education

  • A four-year, 120 credit-hour undergraduate degree (or equivalent).
  • Completion of 51 credit-hour requirements (with prescribed GPA requirements).

CPA PEP Requirements

  • Challenge exams for Core 1, Core 2 and the Assurance and Taxation electives exams by April 30, 2019, unless completed through a CPA-Accredited Program.
  • Completion of the two Capstone modules, unless completed through a CPA-Accredited Program.
  • Completion of the Common Final Exam (CFE) with depth in Assurance and Financial Reporting (you must select Assurance as your elected depth area for the CFE).

Note: Students registered under Regulation 6-4 who pass the CFE but do not demonstrate a depth in Financial Reporting and/or do not elect Assurance as their elected depth area are not eligible for the dual CPA, CA designation and must transfer to Regulation 6-1.

Deadlines

The degree, credit and CPA PEP requirements must be completed before the earlier of:

  • February 1, 2020, or
  • Within six years from the date of your first challenge exam, or
  • The tenth anniversary of the date of your registration as a student with CPA Ontario.


Practical Experience

Students recording their practical experience through the Record of CA Qualifying Experience (RQE) and the Legacy CA Student Experience Certification Report (Form 6-4M) must complete the requirements by September 1, 2018 or transition to the CPA Practical Experience Requirements and use the CPA Practical Experience Reporting Tool (CPA PERT).

All practical experience requirements must be completed before the earlier of:

  • February 1, 2020
  • Within seven years from the date of your first challenge exam
  • The tenth anniversary of the date of your registration as a student with CPA Ontario.

Note: Students registered under Regulation 6-4 who are obtaining their practical experience through the Experience Verification Route (EVR) are not eligible for the dual CPA, CA designation and must transfer to Regulation 6-1.

Applying for Membership

You may be eligible for the CPA, CA designation if you meet all the education and practical experience requirements outlined in Regulations 6-4 and meet the following deadlines:

  • You must apply for membership before the earlier of:
    • February 1, 2020, or
    • the tenth anniversary of the date of your registration as a student with CPA Ontario.

Once you have completed all the requirements within the specific deadlines, you may apply for membership.

Be sure to familiarize yourself with the deregistration deadlines listed in Regulation 6-4, Section 13.

Meet Your Deadlines

Ensure you are familiar with the deadlines you must meet to successfully complete the program. Students who do not meet the deadlines will be deregistered from the program.

Consequences of Deregistration