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CA Reciprocity Examination (CARE)

CA Reciprocity Examination (CARE)

To become a CPA in Ontario, members of good standing with accounting bodies outside of Canada with a Mutual Recognition Agreement (MRA) with CPA Canada and the provincial and territorial CPA bodies must:

  • Apply to become an "Applicant"
  • Successfully complete Part 1 of the CARE
  • Complete the practical experience requirements as outlined in CPA Ontario's bylaws and regulations.

Applicants are required to complete Part 1 and 2 of the CARE if they intend to apply for a Public Accounting Licence. See below for more information.

Part 2 of the 2017 CARE is only open to applicants who were admitted to membership after successfully completing the CARE in the period of 2010-2016; and to those who enrol and successfully complete Part 1 of the 2017 CARE.

For more information, please refer to the CARE Information Guide.

The CARE

The CARE tests knowledge, comprehension and the application of knowledge. 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. To determine if you meet the knowledge requirements to attempt the CARE, please refer to CPA Competency Map for details about the entry-level standards of proficiency.

Part 1 of the CARE

Part 1 of the CARE is the means by which the CPA profession measures the professional competence required of an applicant in a Canadian context.  Specifically, Part 1 examines applicants on their knowledge of Canadian taxation and  Canadian business law.

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

Practising Public Accounting Following Admission to Membership with CPA Ontario

Anyone who intends to practise public accounting following admission to membership  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 after 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.

Questions?

Refer to the CARE Information Guide for more information.

If you have questions relating to eligibility and registration for the CARE, contact CPA Ontario's Office of the Registrar.

The 2017 CARE

The 2017 CARE is scheduled as a two-part examination held on Monday, October 23, 2017 in CPA Ontario’s office at 69 Bloor St. East, Toronto.

Enrolment for the 2017 CARE will open on Tuesday, August 1 and close at 5 p.m. on Friday, August 11, 2017. Late enrolment will be available until 5 p.m. on Friday, August 25, 2017 and will incur an additional $45 late fee.  Enrolment will be closed after August 25 without exception.

Part 1 Part 2
Time 9 a.m.  – 11:30 1 p.m. – 3 p.m.
Topics covered
  • Canadian Taxation
  • Canadian Business Law
  • Canadian GAAP
  • Canadian GAAS

2017 CARE Results Release

Results are reported as “successful” or “unsuccessful”; no alpha or numeric grades are offered.

Results for both Part 1 and Part 2 of the CARE will be emailed to applicants on Friday, December 8, 2017. Results will not be posted on the CPA Ontario website.

Appeals (Mechanical Checks)

Applicants who were unsuccessful in either Part 1 or Part 2 may enrol for a mechanical check.

Marking Process

The CARE is marked using a scanning process and is computer-graded using appropriate controls. All responses that are identified in the system as invalid are reviewed to ensure that there is no chance of a misinterpretation caused by a poor erasure, an extraneous mark or an incomplete darkening of an answer bubble. The detailed candidate responses, cross-referenced to overall results, are compared to the answer key to help revaluate the validity of the answer key and the fairness of the questions.

Mechanical Check

In view of the thorough process of marking and evaluation of the validity of the answer key, there is no provision for further reviews of the answer key. However, applicants who make an unsuccessful attempt may request a mechanical check of their answer sheet. This mechanical check will involve a manual scoring of the applicant’s response to each question and the tabulation of the result, which will then be compared to the original mark. The result of the mechanical check will be reported to the applicant by email and by mail no later than Friday, January 19, 2018.

Enrolment

Enrolment for a mechanical check for the 2017 CARE will be open at 11 a.m. on Friday, December 8, 2017 and close at 5 p.m. on Friday, January 5, 2018.

Fees

Mechanical checks require a fee of $60 plus HST. Enrolment and payment can be completed online during the enrolment period.

CPA Ontario CA Reciprocity Exam (CARE) – Preparation Programs

CPA Ontario offers optional preparation programs for Part 1 and Part 2 of the CARE to assist applicants who are preparing to write the exam(s). Applicants enrolling in a preparation program have the option of choosing an in-class module, a materials-only module and/or practice examinations.

Please note that acceptance into a 2017 CARE preparation program is not confirmation of registration or eligibility to write the CARE.  Applicants register for the preparation program or purchase the materials at their own risk.

Further details on the CARE can be found in the 2017 CARE Information Guide.

CA Reciprocity Examination Preparation Programs

Enrol Now

Eligibility

To enrol in a CARE preparation program, you must first register as an applicant with CPA Ontario. If you are not yet registered, please complete and submit the required forms. If you have any questions about the application process, please contact CPA Ontario’s Office of the Registrar at ITAregistration@cpaontario.ca.

If you are registered as an applicant with another provincial or territorial accounting body, you cannot enrol online without having first registered with CPA Ontario. To do so, contact the CPA Ontario Office of the Registrar at cpaoregistrar@cpaontario.ca, and provide the registration number assigned to you by your provincial or territorial body.  Additional information may also be requested.

CARE Preparation Program - Part 1

The preparation program for Part 1 is three days and consists of a review of Canadian Taxation (two and a half days) and Canadian Business Law (one half day).  Note: the Canadian Rules of Professional Conduct is no longer examinable. 

The program is offered as an in-class module or as a materials-only module.

In-Class Module

The in-class module is held in Toronto. The program is offered August 15-17, 2017, and may be cancelled if minimum enrollment is not met. 

CARE Preparation Program - Part 1
DATE TOPIC MORNING AFTERNOON
Tuesday, August 15 Taxation 9 a.m. - noon 1 p.m. – 5 p.m.
Wednesday, August 16 Taxation 9 a.m. - noon 1 p.m. – 5 p.m.
Thursday, August 17 Taxation 9 a.m. - noon
Thursday, August 17 Business Law 1 p.m. – 4 p.m.

Materials-Only Module

Applicants who live outside of Toronto or who are unable to attend the in-class module may purchase the course materials for self-study.

Material

Materials are provided to registered applicants as downloadable documents from a secure website.  Some printed materials will also be shipped. See below for a list of materials and estimated availability dates.

Practice Examination

Registration and purchase of the program’s practice examination is completed separately.

CARE Preparation Program - Part 2

The preparation program for Part 2 is three days and consists of a review of Canadian GAAP and Canadian GAAS.

The program is offered as an in-class module or as a materials-only module.

In-Class Module

The in-class module is held in Toronto. The program is offered August 18-20, 2017, and may be cancelled if minimum enrollment is not met. 

CARE Preparation Program – Part 2
DATE TOPIC MORNING AFTERNOON
Friday, August 18 GAAP/GAAS 9 a.m. - noon 1 p.m. – 5 p.m.
Saturday, August 19 GAAP/GAAS 9 a.m. - noon 1 p.m. – 5 p.m.
Sunday, August 20 GAAP/GAAS 9:30 a.m. - 12:30 p.m. 1:30 p.m. – 5:30 p.m.

Materials-Only Module

Applicants who live outside of Toronto or who are unable to attend the in-class module may purchase the course materials for self-study.

Material

Materials are provided to registered applicants as downloadable documents from a secure website.  See below for a list of materials and estimated availability dates.

Practice Examination

Registration and purchase of the program’s practice examination is completed separately.

Enrolment

Applicants with an existing account with CPA Ontario may enrol here. Applicants who do not have an existing account may enrol by submitting a completed enrolment form to cpaoregistrar@cpaontario.ca.

In-Class Module Enrolment Deadline:  July 31, 2017
Late enrolment results in a late fee as noted below.
Please note that the in-class offering is subject to meeting a minimum number of participants

Material-Only Module Order Deadline:  September 30, 2017

Fees

Fees for the 2017 CARE preparation programs are listed below and may be ordered through the enrolment portal once the enrolment period has opened.

Printed materials are shipped at no additional cost to addresses within Canada.  Shipments within Canada are sent by Canada Post mail. Note that once the materials have been shipped, or access to downloadable materials has been granted, material fees are non-refundable.

In-class Module (includes materials) Days Fee
Part 1 3 $650 plus HST
Part 2 3 $650 plus HST
Late Enrolment Fee n/a $100 including HST
MATERIALS-ONLY MODULE Fee
Part 1 $500 plus HST
Part 2 $500 plus HST
PRACTICE EXAMINATIONS Fee
Part 1 (one examination) $75 plus HST
Part 2 (two examinations) $75 plus HST

Withdrawals/Refunds

Withdrawal requests must be made in writing by emailing CPA Ontario. The program and/or examination fee will be refunded, subject to a cancellation fee of $56.50 ($50.00 + $6.50 HST) per cancellation.

Deadline for withdrawal from a CARE preparation program: August 4, 2017

Please note that once the materials have been shipped or access to the downloadable materials has been granted, the material fees are NOT refundable.

Material Availability

Sample Questions and Answers:

Material will be available for download once enrolment has opened. See below for estimated availability dates.

CARE Preparation Program – Part 1
ITEM ESTIMATED AVAILABILITY DATE
Rules of Professional Conduct & Council Interpretations Not Examinable
CARE Business Law Ebook and Solutions May 2017 - via website download
Practice Exam (53 questions) - must be purchased separately July 2017 - via website download
Tax Notes July 2017 - via website download
CFE Tax: A Guide to Understanding the Basics of Canadian Income Taxation, 5th Edition Shipped after May 16, 2017
CARE Preparation Program – Part 2
ITEM ESTIMATED AVAILABILITY DATE
2 Practice Exams (50 questions each) - must be purchased separately July 2017 - available via website download
Canadian GAAP/GAAS Notes July 2017 - available via website download
In-class students - a hard copy will be available in class
Materials-only students - will be shipped after July 1, 2017

Questions?

If you have specific questions about the content of the preparation programs, please email us.

If you have specific questions about enrolment into the preparation programs, please email us.