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Member of a Reciprocal Membership Body


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 a Reciprocal Membership Body

If you are a member in good standing of a Reciprocal Membership Body, you may qualify for registration as an applicant under the Reciprocal Membership Body pathway. The requirements to register as an applicant and to qualify for admission to membership are set out in Regulation 6-2: Applicant Registration.

List of Reciprocal Membership Bodies:

  • Chartered Accountants Australia and New Zealand
  • Institute of Chartered Accountants in England and Wales
  • Hong Kong Institute of Certified Public Accountants – having completed the Qualifying Program (Professional Program and Final Professional Examination) after January 1, 2002
  • Chartered Accountants of Ireland
  • Institute of Chartered Accountants of Scotland
  • The South African Institute of Chartered Accountants
  • The Institute of Chartered Accountants of Zimbabwe – having registered in the Qualifying Program on or after January 1, 1996

Registration Eligibility

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

  • Be a member in good standing with a a Reciprocal Membership Body and did not obtain that membership by virtue of a mutual recognition agreement, reciprocal membership agreement, or other similar agreement; and
  • 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 any part of the normal qualifying examinations.

If you wrote one or more parts of the normal qualifying examinations of the Reciprocal Membership Body while:

  • You were a resident of Canada; or
  • After you became a resident of Canada; or
  • After you returned as a resident to Canada,

Then you must have either:

  • A university degree from a degree-granting institution of higher education outside Canada 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 the country of the Reciprocal Membership Body.

Please note that "becoming a resident of Canada" refers to the date of landing in Canada, 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

If you are a member in good standing of a Reciprocal Membership Body but you do not meet the eligibility criteria set out in Regulation 6-2, you may be eligible to complete the CPA Certification Program via the Member of Accounting Body Outside Canada pathway.

How to Register

To register with CPA Ontario as an applicant under the Reciprocal Membership 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 a Reciprocal Membership Body is in good standing. Such confirmation must be provided by the Reciprocal Membership Body in prescribed form and should be sent directly to CPA Ontario by mail or email from the accounting body. 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 Reciprocal Membership Body specified above or any other professional or regulatory body and to make inquiries and/or obtain information in relation to this application;
  • An International Candidate – Application for Registration form (this form is temporarily unavailable);
  • Fee Remittance - see details below;
  • Sign and date CPA Ontario's Academic Code of Conduct and abide by it;
  • Proof of legal name
  • A 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 to CPA Ontario by mail or email by your accounting body); 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).

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

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.


If you are applying for registration as an applicant, you are required to pay the fees indicated below. The fee includes HST and can be paid by credit card or by cheque made payable to Chartered Professional Accountants of Ontario.

The total fee consists of the following:


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 is deemed incomplete and returned by CPA Ontario, the Applicant 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.

Admission to Membership

Once you have been approved for registration as an applicant, you will be eligible to apply for membership as a member of 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. 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.

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.

CPA Reciprocity Professional Development Course

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 exercise discretion in granting an exemption from this requirement only if the applicant has successfully completed the CPA Reciprocity Examination within two years of admission to membership.

Appeal Rights

A decision of the Registrar not to register or reregister an individual 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.

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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