Skip to main content

Beginning of Main Content

Member of Instituto Mexicano de Contadores Publicos

(Must have CPC Designation)


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.

Member of Instituto Mexicano de Contadores Publicos

The mutual recognition agreement (MRA) between all Canadian CPA bodies and the Instituto Mexicano de Contadores Públicos (IMCP) and Comité Mexicano para la Práctica Internacional de la Contaduría (COMPIC) came into effect on January 1, 2018.

Registration Eligibility

In order to qualify for registration as an applicant you must:

  • Be a member in good standing with the Instituto Mexicano de Contadores Publicos and hold a Contador Publico Certificado (CPC designation)
  • Not have been registered with CPA Ontario or another provincial body as a student in the five (5) years prior to, or at the time of, writing the first part of the IMCP Examen Uniforme de Certicacion de la Contaduria Publica
  • and you meet the following additional criteria:
    • hold at least a baccalaureate or higher degree, and
    • have passed the Examen Uniforme de Certificacion de la Contaduria Publica (EUC)
    • hold a public accounting licence (Cédula Profesional) issued by the Dirección General de Profesiones/ Secretaría de Educación Pública
    • have 30 months of relevant practical experience
    • be in compliance with the Continuing Professional Education (CPE) requirements of the IMCP

    Mexican CPCs who are, or have been, Canadian residents must meet additional requirements.  

    Applicants who wrote the EUC while they were a resident of Canada, after they became a resident of Canada, or after they returned as a resident to Canada, must, in addition to the above eligibility requirements, have obtained either:

    • a university degree from a degree-granting institution of higher education in Mexico as a result of having attended the institution in person for classroom instruction on a full-time basis, or
    • at least one year of full-time practical experience in accounting in Mexico

    Please note that "becoming a resident of Canada" means the date of landing in Canada as evidenced by government documentation, excluding any period of time of temporary residency in Canada under a temporary visa or student visa following the expiry of which residency in Canada ceased or ceased for a continuous period of at least one year prior to returning to Canada.


    Under this agreement, Mexican CPCs are not eligible if they obtained their Mexican CPC credential by qualifying under a reciprocal agreement that IMCP may have with another professional accountancy organization. This includes all mutual recognition agreements, reciprocal membership agreements, and other similar agreements that the Mexican government may have had at any time.

    Note: If you are a member in good standing of Instituto Mexicano de Contadores Publicos and you do not meet the eligibility criteria set out in the MRA, you may be eligible to complete the Canadian CPA Certification Program via the Member of Accounting Body Outside Canada pathway

    Program Requirements

    Once you have been approved for registration as an applicant, you will be eligible to apply for membership as a member in CPA Ontario. Members are awarded the Chartered Professional Accountant and Chartered Accountant designations and are therefore entitled to use the initials CPA, CA in Ontario.

    In order to maintain your membership with CPA Ontario, you will be required to successfully complete the CPA Reciprocity Professional Development Course (CARPD) by the second anniversary of the date of admission to membership. CARPD consists of approximately 20 hours of online study in Canadian tax, law and ethics in a modular form. The Registrar may grant an exemption from this requirement only if the applicant has successfully completed the CPA Reciprocity Examination within two years of having obtained membership with CPA Ontario.

    Practical Experience Requirements

    Upon receipt of a completed application for registration, you will have your application and supporting documents assessed by the Registrar to determine if you have at least 30 months of relevant practical experience. Applicants with at least two years of relevant post CPC qualification experience satisfactory to the Registrar will be considered to have met the 30-month requirement. You may be required to complete a Practical Experience Certificate for Internationally Trained Accountants for all relevant accounting experience to demonstrate that the CPA Practical Experience Requirements (CPA PER) have been met.

    How to Register

    To register with CPA Ontario as an applicant under the Recognized Accounting Body pathway, please submit the following:

    • an International Candidate Application Form;
    • a Certification of Membership Form. All applicants are required to provide confirmation that their membership in IMPC is in good standing. Such confirmation must be provided by the IMCP in prescribed form and should be sent directly to CPA Ontario by mail or email. If the Applicant is submitting the letter with their application, the original is required. Applicants are solely responsible for contacting their accounting body and requesting such confirmation. CPA Ontario reserves the right to contact the IMCP or any other professional or regulatory body and to make enquires and/or obtain information in relation to this application;
    • an International Candidate – Application for Registration form (this form is temporarily unavailable);
    • fee remittance – see below;
    • sign and date CPA Ontario's Academic Code of Conduct and abide by it;
    • Proof of legal name
    • a detailed chronological résumé listing all work experience;
    • letter(s) of good standing from all other professional accounting bodies in which you hold membership (originals must be submitted with your application or they can be sent directly by mail or email from your accounting body);
    • a Practical Experience Certificate for Internationally Trained Candidates for all relevant accounting experience to demonstrate that the experience requirements have been met; and
    • Residency Documents: documentation showing the date you first landed in Canada, documentation showing the year you first filed a Canadian Income Tax Return, 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), 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).

    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 notary or commissioner stamp or seal must be submitted in original form by regular mail.
     CPA Ontario
    69 Bloor Street East
    Toronto, ON M4W 1B3
    Attention: Registrar’s Office

    Upon receipt of your complete application for registration, you will be informed within eight to twelve weeks of the Registrar’s decision on registration.


    On average, we estimate that it will take approximately 5 months, from the time a complete application is received by CPA Ontario, for an applicant from Instituto Mexicano de Contadores Publicos qualifying pursuant to this MRA to complete the process leading to admission to membership.


    Individuals applying for registration as applicants are required to remit the fee indicated below.

    The fee amount includes HST and must be remitted by credit card or by cheque made payable to Chartered Professional Accountants of Ontario. 


    Applicant Initial Administration Fee*


    Annual Applicant Fee**


    Total Registration Fee before Taxes


    Taxes on Applicant Initial Administration Fee (HST#10750 8525)*


    Taxes on Annual Applicant Fee (HST#10750 8525)


    Total Registration Fee due

    *If your registration application is denied or deemed incomplete and returned by CPA Ontario, the Initial Administration Fee plus applicable taxes will be considered forfeit (non-refundable). All other fees that have been paid plus applicable taxes will be refunded with the incomplete application.

    **This fee covers the period July 1 to June 30.

    Fees associated with admission to membership and annual member dues are as follows:

    Please refer to Regulation 4-2, Dues for a complete listing of dues and fees, including the CARPD course.

    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 registration and qualification to membership processes. All costs levied by CPA Ontario have been approved by Council and are found in Regulation 4-2, Dues.

    Appeal Rights

    A decision of the Registrar not to register or reregister an individual as an applicant may be appealed by the individual 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 Rules of Practice and Procedure. The decision of the Membership Committee is final.

    Decisions relating to assessment of experience are eligible for a review. Reviews of these decisions may take place upon request and if additional or new information is provided.

    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.

    Learn More