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ACCA and CGA Canada Mutual Recognition Agreement (MRA)


We are currently experiencing a high volume of applications and enquiries for additional information from Internationally Trained Accountants and this is causing delays in our response time. Please be advised that the minimum application processing time is 12 weeks. Thank you for your patience.

ACCA and CGA 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 indefinitely. All individuals who submit a complete application and fulfill the eligibility criteria before the expiry will be considered for admission under the MRA. 

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

Registration Eligibility

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

  • 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; and
  • 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.

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.

How to Apply

To apply for admission to membership as a candidate under the MRA with ACCA, please send an email to for an application form and a list of the documents required. Please note that you will be required to successfully complete the Overview of Canadian Tax and Law Course, an online course offered by CPA Canada. This course costs $495 plus applicable taxes. Information on how to register in this course will be included in our response to your email.

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

Note: ACCA members residing outside Canada should apply through CPA British Columbia at

Submission Instructions

All documentation must be provided in English. You are responsible to have documents officially translated if necessary. Your application will not be considered complete until all information and documentation has been received. It is your responsibility to ensure the application is complete and accurate and is received by the Registrar.

Submit your application via email or regular mail. Information completed via affidavit and containing a notarial seal or commissioner stamp must be submitted in original form by regular mail.

Mail: 69 Bloor Street East, Toronto, ON M4W 1B3 Attn: CPA Ontario Registrar’s Office

 Upon receipt of your complete application, you will be informed of the Registrar’s decision within four to six weeks.


After your application has been approved by the Registrar, you will be contacted to pay the one-time initiation fee and the Annual Membership Dues (AMD) for the current year. The total fee payable consists of the following:

Appeal Rights

A decision of the Registrar to deny membership, or to admit with terms and conditions, may be appealed 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 CPA Ontario Rules of Practice and Procedure. The decision of the Membership Committee is final.

Requests to consider 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 Student Services at for more information prior to submitting your application.

Public Accounting Licensing

Admission to membership with CPA Ontario and the granting of the right to use the designations in Ontario does not automatically qualify a member to be licensed as a public accountant. If you seek to be licensed as a public accountant in Ontario, you must fulfill the specific requirements of Regulation 9-1: Public Accounting Licensing.

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