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Member of Specified Accounting Body

Member of an Accounting Body Outside Canada - Specified

CPA Ontario has a Memorandum of Understanding (MOU) with specific accounting bodies in India and Pakistan. If you are a member in good standing and have a university degree recognized by the body, you are eligible to apply for registration and admission to membership in CPA Ontario under the terms of the MOU.

MOUs have been agreed upon with:

  • The Institute of Chartered Accountants of India (ICAI); and
  • The Institute of Chartered Accountants of Pakistan (ICAP).

CPA Ontario continues to accept applications under this registration category, even if the MOU has expired, until a new agreement is signed.

CPA Ontario offers two pathways to achieve the CPA designation:

  • Legacy CA Program: students completing the legacy CA program are awarded the dual designations CPA, CA upon admission to membership.
  • CPA Certification Program: students completing the CPA certification program are awarded the CPA designation upon admission to membership. 


Registration Eligibility

Eligibility requirements for this category are:


How to Register For The Legacy CA Pathway

Please submit the following:

  • A Letter of Good Standing (LGS) from the ICAI or ICAP (as applicable) certifying membership in good standing in that body and of having been conferred with a recognized university degree. CPA Ontario will accept this LGS provided that it is on official letterhead, signed by an authorized official of the ICAI or ICAP and bears the official seal or stamp of the ICAI or ICAP. The ICAI or ICAP member may submit the LGS as long as they provide the original LGS by mail.
  • International Candidate Application Form
  • International Candidate - Application for Registration
  • Fee Remittance - see details below
  • Sign and date CPA Ontario's Academic Code of Conduct and abide by it;
  • Proof of legal name – satisfactory evidence of legal name includes a copy of any one of the following: birth certificate or equivalent government-issued documentation, passport, both sides of a Canadian citizenship certificate card, both sides of a Permanent Resident card, or landed immigrant papers. If the name under which you are applying to register is different from that which appears on the document submitted as proof of legal name, a copy of the document supporting the change of legal name, endorsed with “this is a certified true copy” signed and dated, is required;
  • Chronological résumé listing all work experience; and
  • Letter(s) of good standing from all other professional accounting bodies in which you hold membership.


How to Register for the CPA Pathway

Please submit the following:

  • A Letter of Good Standing (LGS) from the ICAI or ICAP (as applicable) certifying membership in good standing in that body and of having been conferred with a recognized university degree. CPA Ontario will accept this LGS provided that it is on official letterhead, signed by an authorized official of the ICAI or ICAP and bears the official seal or stamp of the ICAI or ICAP. The ICAI or ICAP member may submit the LGS as long as they provide the original LGS by mail.
  • International Candidate Application Form;
  • CPA Certification Program CPA Student Registration Form 6-1A;
  • Fee Remittance – see details below;
  • Sign and date CPA Ontario’s Academic Code of Conduct and abide by it;
  • Proof of legal name – satisfactory evidence of legal name includes a copy of any one of the following: birth certificate or equivalent government-issued documentation, passport, both sides of a Canadian citizenship certificate card, both sides of a Permanent Resident card, or landed immigrant papers. If the name under which you are applying to register is different from that which appears on the document submitted as proof of legal name, a copy of the document supporting the change of legal name, endorsed with “this is a certified true copy” signed and dated, is required;
  • Chronological résumé listing all work experience; and
  • Letters of good standing from all other professional accounting bodies in which you hold membership.


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.

 ITAregistration@cpaontario.ca
 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 four to six weeks of the Registrar’s decision on registration.


Program Requirements

Students in both pathways are required to successfully complete the following:

  • Capstone 1 Module;
  • Capstone 2 Module;
  • Common Final Examination (CFE); and
  • Fulfill or be exempted from the prescribed practical experience requirement.


Important Deadline

Students in the legacy CA pathway are required to successfully complete the admission requirements by February 1, 2020 or they will be deregistered as students of CPA Ontario.


Practical Experience Requirement

Both Legacy CA students and new CPA students are required to complete a period of prescribed practical experience during which time specific competencies must be met. Legacy CA students are required to complete three years in an Approved Training Office (ATO). Students registered in the new CPA Certification Program are required to complete 30 months of experience and can choose to complete this experience in either an organization pre- approved by CPA Ontario to train students or through the Experience Verification Route, a flexible route allowing students to choose their employer if that employment will allow them to obtain the competencies required for admission.

By registering under the Member of Accounting Body Outside Canada – Specified pathway, both Legacy CA students and new CPA students registered in the new CPA Certification Program may apply for a full or partial exemption from the prescribed practical experience requirement by submitting a Practical Experience Certificate for Internationally Trained Candidates for each of your former employers and your current employer. Appropriate third-party verification is required.

The determination to be made is whether you have acquired, as a result of your professional qualification(s) and previously acquired experience in accounting, the depth and breadth of competency development required for the entry-level CPA at the time of admission to membership as established by the CPA Practical Experience Requirements (CPA PER). Your practical experience will be assessed within eight to twelve weeks of your student registration being approved.

Learn more about the practical experience requirements.


Public Accounting Licensing Eligibility

Please note that the MOU governs admission to the profession. The MOU does not provide for eligibility to qualify for a public accounting licence in Ontario, for which specific requirements have been established under the Public Accounting Act, 2004 and the Bylaws and Regulations including Regulation 9-1: Public Accounting Licensing.

Individuals who become members of CPA Ontario on the basis of completing the Member of Accounting Body Outside Canada – Specified membership pathway will need to:

  • Successfully complete the successor requirements prescribed by Council and the Public Accountants Council; and
  • Meet the public accounting experience requirements and the current competency requirements established by the Standards adopted under the Public Accounting Act, 2004 and the requirements of Regulation 9-1, Public Accounting Licensing, or such other requirements as may be in place at the time of making application for a licence.

Learn more about the Public Accounting License.


Exemptions

All requests for exemption from the practical experience requirement are reviewed after the application for student registration is approved by the Registrar. You will receive a decision within eight to twelve weeks.


Fees

If you are applying to register as a student, you are required to submit fees with your application. The fee is prorated based on when your application is submitted and includes HST. The fee can be paid by credit card or by cheque made payable to Chartered Professional Accountants of Ontario.

If you submit your application between January 1 to June 30:

$125.00M Initial Administration Fee *
$600.00 Annual Student Fee
$725.00 Total Registration Fee before Taxes
$16.25 Taxes on Initial Administration Fee (HST#10750 8525)*
$78.00 Taxes on Annual Student Fee (HST#10750 8525)
$819.25 Total Registration Fee due


If you submit your application between July 1 to December 31:

$125.00 Initial Administration Fee *
$300.00 Annual Student Fee
$425.00 Total Registration Fee before Taxes
$16.25 Taxes on Initial Administration Fee (HST#10750 8525)*
$39.00 Taxes on Annual Student Fee (HST#10750 8525)
$480.25 Total Registration Fee due


*The Initial Administration Fee Fee plus applicable taxes is non-refundable.

Please note that the Annual Student Fee is an annual fee covering the period of January 1 to December 31 each year. All students are required to pay the fee in order to maintain their student registration in good standing

A complete listing of dues, including module and examination fees, can be found in the Schedule of Dues in Regulation 4-2: Dues.


Appeal Rights

A decision of the Registrar not to register or register an individual as a student or to register a student may be appealed by the individual or student 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 exemption from the prescribed practical experience requirement are eligible for a review. Reviews of these decisions may take place upon request and if additional or new information is provided.


CPA Ontario's Academic Code of Conduct

You will be required to file a declaration of acknowledgement of, and agreement to abide by, CPA Ontario’s Academic Code of Conduct.

For more information please contact ITAregistration@cpaontario.ca

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