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Learn how members of international accounting bodies that have membership recognition agreements with the Canadian CPA profession can apply to practise public accounting in Canada.
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If you are an eligible internationally designated accountant seeking to become a member of a provincial/regional CPA body through a mutual recognition agreement (MRA) or a Reciprocal Membership Agreement (RMA), you may receive a licence to practise public accounting in Canada if you meet the appropriate education, examination and experience requirements.
Successful completion of the CPA Reciprocity Education and Examination (CPARE) program meets the education and examination components of the requirements and is the way the Canadian CPA profession measures the requisite professional competence in a Canadian context. The CPARE program consists of a mandatory preparatory module and an examination that covers tax, assurance, financial reporting and business law. Refer to Information for international members seeking the CPA designation for details on the experience requirements specific to each international accounting body.
You must register for the CPARE program through your provincial/regional CPA body.
Note: While the CPA profession strives for national consistency, provincial regulations and bylaws take precedence over national requirements. Refer to provincial regulations and bylaws for the specific requirements in each jurisdiction.
CPA Reciprocity Examination
Please note the revised date for the 2020 examination.
July 20, 2020
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