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MRA - CGA Canada and CPA Ireland


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.

MRA - CGA Canada and CPA Ireland

If you are a member in good standing of CPA Ireland, you may qualify for admission to membership in CPA Ontario under the Mutual Recognition Agreement (the “MRA”) between CGA Canada and CPA Ireland. 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.

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

Registration Eligibility

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

  • Be a member in good standing of CPA Ireland;
  • Have obtained membership in CPA Ireland by successfully completing the final part of CPA Ireland’s professional qualification program and satisfying CPA Ireland’s practical experience requirements; and
  • Have a degree from a recognized university if you were admitted in CPA Ireland after December 31, 1997.
  • Not have joined CPA Ireland through an MRA with another accounting body;
  • Not be the subject of a current investigation or referral to a hearing into your professional conduct; or
  • Have not been subject to any disciplinary sanctions within the five (5) years prior to submitting your application to CPA Ontario.

If you are a member in good standing of CPA Ireland 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 CPA Ireland, 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.

Note: CPA Ireland 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 fees payable consist of the following:

Appeal Rights

A decision of the Registrar not to register or reregister an individual or to deregister an individual 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 Rules of Practice and Procedure. The decision of the Membership Committee is final.

For more information please contact

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