Accounting Bodies Outside Canada

How to apply

Please read the following instructions carefully before you begin your online application:

• Gather all documents listed in the "Required Documents" section before starting your application.
• All documents can be uploaded into the online application form except when originals are required.
• In addition, you should gather information regarding your membership with your accounting body, including Membership ID, date of admission, and date of exam completions, as well as any other information that should be considered by the Registrar when assessing your application.

Please note: If you have previously registered with a provincial body/territory, or Bermuda (PTB), please contact our team to be provided with information on how to apply using your previous ID number.

First-time users will first need to create a basic profile by providing your name, email address and phone number. You will also be asked to create a password.

In the "Tell Us More About Yourself" section, you will need to select your answers from drop down menus. Candidates applying for admission as Internationally Trained Accountants will need to answer the questions below as follows:

• I want to…Use my designation from another accounting body to register to become a CPA Ontario member
• I am a… Member in an accounting body outside of Canada not previously registered with CPA Ontario
• I would like to… Register as a Student for advanced standing based on my international accounting designation. (MoU, IFAC, etc.)

To begin, complete the online application to become a CPA Ontario member.

Eligibility

CPA Ontario is responsible for promoting and protecting the public interest by ensuring our members meet the highest standards of integrity and expertise. This includes regulating the practice and professional conduct of individuals as CPAs providing services to clients in Ontario. Applicants to CPA Ontario should be either residing in, moving to or in the process of immigrating to Ontario.

In order to qualify for student registration you must be a member in good standing with one of the following:

• a professional accounting body outside Canada that is a Member Body in good standing with the International Federation of Accountants (IFAC) at the date of your application
• a professional or regulatory body or authority for accountants or auditors in a country other than Canada that has been established by statute to qualify, certify, regulate, license or authorize individuals to practice as accountants or auditors in that country

You must also fulfil the other registration requirement set out in Regulation 9-1: Student Registration, Obligations, and Standing.

Program requirements

As a member of an accounting body outside Canada, you may be eligible for advanced standing in the CPA certification program if you have a university degree and/or a minimum number of years of experience, as outlined below. In addition, you will be required to complete 30 months of prescribed practical experience. Please see practical experience requirements below. Learn more about the CPA Professional Education Program (CPA PEP).

Challenge Path

If you have a university degree and a minimum of three years of relevant experience or no university degree and a minimum of eight years of relevant experience, you are automatically exempt from completing specific academic prerequisites at post-secondary institutions. Prior to being eligible for admission to membership, you will be required to successfully complete the following components of the CPA PEP:

• challenge the examinations of Core 1 and Core 2 Modules
• challenge the examinations of two Elective Modules
• Capstone 1 Module
• Capstone 2 Module
• Common Final Examination

Full CPA PEP Path

If you do not have a university degree and have less than eight years of relevant experience, you are automatically exempt from completing specific academic prerequisites at post-secondary institutions. Prior to being eligible for admission to membership, you will be required to successfully complete the following components of CPA PEP:

• Core 1 and Core 2 Modules and examinations
• two Elective Modules and examinations
• Capstone 1 Module
• Capstone 2 Module
• Common Final Examination

Practical experience requirement

Please note that the assessment of your experience is separate from your application for registration as a student.

After your student registration is approved, you can apply for an exemption from the prescribed practical experience requirement (30 months) by submitting a Practical Experience Form for Internationally Trained Accountants for each of your previous employers and current employer, if applicable. Both international and Canadian experience can be considered. Appropriate third-party verification is required.

A copy of this form can be found in My Portal. In order to request an experience assessment, please log in, proceed to Obligations and Requests ► Applications ► Start New Application ► ITA Practical Experience.

Please note that your request for an exemption from the prescribed practical experience are only considered after you enrol in a CPA PEP module.

Students registered in the Accounting Body Outside Canada category do not use the PERT self-assessment tool to report experience as they are eligible to apply for an exemption.

For more information about how to fulfil this requirement, please review our Competencies page.

Required documents

All documents can be uploaded through your online application in My Portal, except where originals are required. In order to apply for student registration, you will need:

Proof of I.D.

If the name on your document is different than your legal name document, you must also provide a proof of legal name change document or a marriage certificate.

• Proof of identity (please provide a copy of one):
  • 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
  • Canadian driver’s license
  • Nexus identification card

Letter of Good Standing (LGS)

LGS from all other accounting bodies (if applicable)

• Original letter(s) of good standing from all other professional accounting bodies in which you hold membership.

Detailed chronological resume

• Detailed chronological resume listing all work experience and education history.

If applying for exemptions under the challenge pathway based on holding a University Degree you must provide an original World Education Services (WES) credential evaluation report through their International Credential Advantage Package (ICAP) for your University Degree(s). This must be provided electronically to CPA Ontario via Access WES, their secure online delivery system. To ensure CPA Ontario can view your WES report online, please add us as a recipient. To add us as a recipient you must enter ‘Chartered Professional Accountants of Ontario’ in the Institution or Company field on the WES site – do not manually add our address details as it will not be recognized in Access WES and we will not have access to your report.

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

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 the Student Services team for more information prior to submitting your application.

Appeal rights

An applicant who is refused admission with CPA Ontario for a reason other than good character or credibility, or whose admission is made subject to terms and conditions, may appeal the decision to the Admission and Registration Committee. The parties to an appeal are the applicant and the Registrar. The appeal shall be conducted in accordance with Regulation 6-1: Admission and Registration Committee. The decision of the committee is final.

In circumstances where an applicant does not provide evidence of good character or a credibility assessment is required, the Registrar shall refer the matter to an oral hearing before the Admission and Registration Committee. The parties to the hearing are the applicant and the Registrar. An applicant may appeal an order of the Admission and Registration Committee to the Appeal Committee. The decision of the Appeal Committee is final.

Decisions relating to exemption from the prescribed practical experience requirement are eligible for review. Reviews of these decisions may take place upon request and if additional or new information is provided.