OCAQ - Reciprocity

Reciprocity

Chartered accountant from outside Canada

Useful Information
List of approved foreign accounting bodies
List of State Boards of Accountancy
Citizenship and immigration
Reciprocity Examinations of previous years
Diagram of the steps leading to the CA title under a reciprocity agreement
CA membership application
For more information

Useful information

The Ordre des comptables agréés du Québec has signed reciprocity agreements with a number of countries around the world. For more information, please consult: "How to become a chartered accountant (CA) in the Province of Quebec under a reciprocity agreement".

List of approved foreign accounting bodies

The South African Institute of Chartered Accountants (SAICA);
The Institute of Chartered Accountants in Australia (ICAA);
L’Institut des Reviseurs d’Entreprises de Belgique (IRE);
Le Conseil Supérieur de l’Ordre des Experts-Comptables de France (OEC);
L’Instituto Méxicano de Contadores Públicos (IMCP);
The Hong Kong Institute of Certified Public Accountants (HKICPA);
The Japanese Institute of Certified Public Accountants (JICPA);
The Institute of Chartered Accountants in Ireland (ICAI);
The Institute of Chartered Accountants of New Zealand (ICANZ);
The Nederland Instituut van Register Accountants (NIRA);
The Institute of Chartered Accountants in England and Wales (ICAEW);
The Institute of Chartered Accountants in Scotland (ICAS);
The American Institute of Certified Public Accountants (AICPA).
The AICPA Final Examination also must have been passed and the relevant State Board must have similar provisions allowing Quebec CAs to obtain the CPA certificate and license granted by that State Board.

List of State Boards of Accountancy

Alabama
Arkansas
California
Florida
Idaho
Illinois
Iowa
Kansas
Kentucky
Louisiana
Maine
Massachusetts

Michigan
Minnesota
Missouri
Montana
Nebraska
Nevada
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio

Oklahoma
Oregon
South Carolina
South Dakota
Tennessee
Texas
Utah
Virginia
Washington
West Virginia
Wisconsin
Wyoming

Citizenship and immigration

Although it is not necessary to be a permanent resident or a Canadian citizen to become a CA member of the Ordre des comptables agréés du Québec, all candidates from outside Canada are required to comply with the conditions governing foreign students and foreign workers set by Citizenship and Immigration Canada and by the Quebec ministère de l’Immigration et des Communautés culturelles. Bien qu’il ne soit pas nécessaire d’être résident permanent ou citoyen canadien pour devenir membre comptable agréé (CA) de l’Ordre des comptables agréés du Québec, le candidat doit s’assurer de respecter les règles de Citoyenneté et Immigration Canada et du ministère de l’Immigration et des Communautés culturelles en ce qui concerne les conditions régissant les séjours des étudiants et des travailleurs étrangers.

Reciprocity Examinations of previous years

Examen de réciprocité CARE 2002 – Questions in French
Examen de réciprocité CARE 2002 – Questions and approaches to solutions
Examen de réciprocité CARE 2003 – Questions and approaches to solutions
Examen de réciprocité CARE 2004 – Questions in French
Examen de réciprocité CARE 2004 – Questions and approaches to solutions
Examen de réciprocité CARE 2005 – Questions in French
Examen de réciprocité CARE 2005 – Questions and approaches to solutions
Examen de réciprocité CARE 2006 – Questions in French
Examen de réciprocité CARE 2006 – Questions and approaches to solutions.
Examen de réciprocité CARE 2007 – Questions in English
Examen de réciprocité CARE 2007 – Questions and approaches to solutions.
Examen de réciprocité CARE 2008 – Questions in English
Examen de réciprocité CARE 2008 – Questions and approaches to solutions.

Diagram of the steps leading to the CA title under a reciprocity agreement

Basic requirements for filing an application for assessment of eligibility An applicant who does not meet all of the following basic requirements shall not be eligible.
Is a member in good standing of one of the designated accounting bodies as per the List of Foreign accounting bodies or the List of Stateboards. Applicants who achieved membership by affiliation or by writing a reciprocity examination (IQEX or other) are not eligible. Has been a resident of a country other than Canada for a period of at least three years during which time the applicant prepared for and passed the entrance examination(s) of the designated accounting body. Has acquired at least two years of public or other qualifying accounting experience acceptable to the Ordre, in the country where the accounting body that granted the applicant’s accounting designation is established. Applicants who obtained their foreign designation based on experience in another jurisdiction (i.e. out of country) are not eligible for registration as a CPPRA, even though that experience was recognized by the accounting body that granted the applicant’s designation. An applicant who was formerly a member of a designated accounting body but is not a member at the time of application and who meets the requirements is eligible to apply to become a CPPRA if satisfactory evidence is submitted showing that the membership was terminated while the applicant was a member in good standing of the accounting body at a time when it was a designated accounting body.

Basic requirements for filing an application for assessment of eligibility
An applicant who does not meet all of the following basic requirements shall not be eligible.

Is a member in good standing of one of the designated accounting bodies as per the List of Foreign accounting bodies or the List of Stateboards.
Applicants who achieved membership by affiliation or by writing a reciprocity examination (IQEX or other) are not eligible.
Has been a resident of a country other than Canada for a period of at least three years during which time the applicant prepared for and passed the entrance examination(s) of the designated accounting body.
Has acquired at least two years of public or other qualifying accounting experience acceptable to the Ordre, in the country where the accounting body that granted the applicant’s accounting designation is established. Applicants who obtained their foreign designation based on experience in another jurisdiction (i.e. out of country) are not eligible for registration as a CPPRA, even though that experience was recognized by the accounting body that granted the applicant’s designation.
An applicant who was formerly a member of a designated accounting body but is not a member at the time of application and who meets the requirements is eligible to apply to become a CPPRA if satisfactory evidence is submitted showing that the membership was terminated while the applicant was a member in good standing of the accounting body at a time when it was a designated accounting body.

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Presentation to the Ordre of an application for assessment of eligibility containing the following documents
Application for assessment of eligibility to become a Candidate for the practice of the profession under a reciprocity agreement (CPPRA) – DOCUMENT A Documents to be included with the application: Proof of legal name and date of birth: i.e. a birth certificate, passport, a proof of Canadian citizenship or a permanent resident card. A certified copy of the admission examination results conferred by the designated accounting body Personal résumé (optional) Payment of evaluation fees totalling $225.75 (taxes included) (non refundable). The following documents have been transmitted by the applicant to the authorized persons and will be sent directly to the Ordre: Declaration of Designated Accounting Body – DOCUMENT B Experience Certification of Applicant – DOCUMENT C

Presentation to the Ordre of an application for assessment of eligibility containing the following documents

Application for assessment of eligibility to become a Candidate for the practice of the profession under a reciprocity agreement (CPPRA) – DOCUMENT A

Documents to be included with the application:
- Proof of legal name and date of birth: i.e. a birth certificate, passport, a proof of Canadian citizenship or a permanent resident card.
- A certified copy of the admission examination results conferred by the designated accounting body
- Personal résumé (optional)
- Payment of evaluation fees totalling $225.75 (taxes included) (non refundable).

The following documents have been transmitted by the applicant to the authorized persons and will be sent directly to the Ordre:

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Approval of application by the Ordre and registration as a CPPRA
Once the eligibility has been accepted by the Ordre, the applicant is required to send an Application form for registration as a candidate for the practice of the profession under a reciprocity agreement – CPPRA. Payment of registration and annual fees are mandatory.

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Reciprocity Examination (CARE)

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Professional training in Canada

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Working knowledge of the French Language

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Membership Application under a Reciprocity Agreement

CA membership application

Once all requirements are met, the candidate must complete the form entitled Membership Application under a Reciprocity Agreement and return it to the Ordre, provide a written recommendation from three members of the Ordre, and pay the required application and fees related to the delivery of the permit.

For more information

Should you need any additional information or have questions on the application process to become a Candidate for the practice of the profession under a reciprocity agreement (CPPRA), please contact Andrée Daoust, CA, of the Education and Recruitment Vice-Presidency at the Ordre, at 1 800 363.4688, ext. 4642, or at 514 982.4642 or by e-mail at candidat@ocaq.qc.ca.