The Chartered Institute of Management Accountants (CIMA)

How to apply

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 CIMA, 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.
• We will begin review of your application once your application is complete with all the required documentation submitted.

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 protecting the public 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 CIMA.
• Having a recognized university degree from a degree-granting institution in addition to the successful completion of the CIMA program.
• Have been admitted to CIMA by writing and passing all the assessments of the CIMA Program and not by virtue of another agreement with a third party. Exemptions from the full CIMA program may be accepted only if granted by CIMA through an academic accreditation of a post-secondary program.  Experience exemptions are not eligible under this MOU.
• Meet the prescribed practical experience requirement (see “Experience Requirement” section below for details).

An applicant, who has completed/passed the Management Case Study while a Resident of Canada must provide proof of having obtained either:

1. a university degree from a degree-granting institution of higher education outside of Canada as a result of having attended the institution in person, outside of Canada, for classroom instruction on a full-time basis; or
2. at least three (3) years of full-time practical experience in accounting outside of Canada

Program requirements

Students registered in this pathway are required to successfully complete Days 2 and 3 of the Common Final Examination (CFE) and meet the experience requirement to become members of CPA Ontario. All students are allowed three attempts to pass the CFE. After three failed attempts, students are de-registered. If eligible to re-register, students previously registered in the CIMA MOU category are no longer eligible for any exemptions pursuant to this agreement. 

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 2 in preparation for days 2 and 3 of the CFE.

Experience requirement

Students registered under this category may meet the practical experience requirements at registration stage if they can provide evidence of 2 years post-designation experience.

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

All experience must have been gained as a member or student of CIMA.

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) and Transcripts

• Provide a letter of good standing (LGS) from CIMA on letterhead certifying your membership in good standing and that you completed the qualifying examinations. This documentation must be sent to CPA Ontario directly via email from [email protected].
• Provide a CIMA transcript showing the exams completed, dates of completion, and results. This documentation must be sent to CPA Ontario directly via email from [email protected].

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.

Residency documents

• You must provide a memorandum prepared on a supplementary sheet outlining, in sufficient detail, your residency pattern at the time of writing the exams  - 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)
• Documentation showing the date you first landed in Canada or memorandum stating that you have not yet landed in Canada
• Documentation showing the year you first filed a Canadian Income Tax Return (if applicable)
• 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)

Please compile these documents into one PDF attachment and upload into the application.

Original WES ICAP Report

• 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.

Detailed chronological resume

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

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.

Membership & Licensure

It is important to know that in Ontario, membership and licensure are separate and distinct processes. Audit, assurance, and other services requiring licensure are not part of this agreement. CIMA members are required to meet further requirements to gain access to these rights. 

In Ontario a public accounting licence is required for members who wish to practice public accounting once they are admitted – specifically, they want to be able to sign financial statements and perform other services for which a licence is required pursuant to the Public Accounting Act, 2004. You may apply for a public accounting licence after your admission to membership by completing an application, paying a prescribed fee and fulfilling additional requirements above and beyond membership requirements in order to obtain and maintain a public accounting licence. For more information on public accounting in Ontario, please visit the public accounting section of our website at https://www.cpaontario.ca/members/regulations-guidance/public-accounting-licence.

Students who register under the MOU pathway who intend to seek a public accounting licence are required to successfully complete the Assurance and Taxation modules (full module and exam) prior to writing the CFE. In addition, they are required to demonstrate depth of competency in Financial Reporting and Assurance on the CFE. Students who elect not to complete these two modules and/or do not demonstrate depth on the CFE would be required to successfully complete an approved course in Canadian business law and the Post Designation Public Accounting (PDPA) module and examination. 

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.