Institute of Chartered Accountants of India (ICAI)

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 CPA Canada, 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:

• How would you describe yourself? "Member in an accounting body outside of Canada not previously registered with CPA Canada”.
• I would like to…"Register as a Student for advanced standing based on my international accounting degree. (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.

Eligibility requirements for this category are:

• be a member in good standing of ICAI
• have been admitted to ICAI by completing ICAI’s qualifying examinations and not by virtue of another agreement with a third party

Program requirements

Students registered in this pathway are required to successfully complete the Common Final Examination (CFE) and meet the experience requirement to become members of CPA Ontario.

Students are strongly encouraged, but not required, to gain core knowledge of Canadian tax, Canadian law and Canadian Accounting Standards for Private Enterprise, and to complete Capstone 1 and Capstone 2 in preparation for the CFE.

Experience requirement

Candidates applying to register under the MOU category will have their complete application reviewed by the Registrar to determine if they meet the experience exemption criteria set out in the MOU.

Students registered under this category are eligible for an exemption from the practical experience requirement at registration stage if they meet one of the following:

• a recognized university degree (effective January 1, 2020) and more than two years of post-qualification experience
• more than five years of post-qualification experience

In accordance with the MOU, this assessment can only be completed at the time of registration.

If you do not meet the above criteria you will be required to submit a detailed assessment of your experience on My Portal post-registration by completing the Practical Experience for International Accountants form.

Individuals applying for registration under the MOU category who are using their university degree to satisfy the exemption criteria 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.

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.

In addition to the above documents, you may be required to submit a WES International Credential Advantage Package (ICAP) report to confirm your recognized university degree to determine your eligibility for an exemption from the experience requirement. Please see the Experience Requirement section above to determine whether you are required to submit the WES 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.