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Reciprocity of the CPA, CA designation

General information

The Ordre des comptables professionnels agréés du Québec has signed reciprocity agreements with a number of accounting bodies around the word. For more information, please consult "How to become a CPA, CA in the Province of Quebec under a reciprocity agreement."

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 CPA, CA designation under a reciprocity agreement  
Membership application under a reciprocity agreement 
Reciprocity related forms


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 Institute of Chartered Accountants of Zimbabwe (ICAZ)
  • The American Institute of Certified Public Accountants (AICPA)

The AICPA entrance examination(s) 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.

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List of State Boards of Accountancy

Alabama
Arkansas
California
District of Columbia
Florida
Georgia
Guam
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana 

Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Jersey
New Mexico
New York
North Carolina 

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

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Citizenship and immigration

Although it is not necessary to be a permanent resident or a Canadian citizen to become a CPA, CA member of the Ordre des comptables professionnels 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 Quebec’s Ministère de l’Immigration et des Communautés culturelles

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Reciprocity examinations of previous years

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Diagram of the steps leading to the CPA, CA designation under a reciprocity agreement

 A.  Basic eligibility requirements. An applicant who does not meet all the following criteria will not be eligible.

1. Is a member in good standing of one of the designated accounting bodies as per the List of approved foreign accounting bodies or the List of State Boards of Accountancy.

Applicants who obtained a foreign accounting designation by affiliation or who became members by writing a reciprocity examination (IQEX or other) are not eligible.

2. 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.

3. 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 designation based on experience in another jurisdiction (i.e. out of country) are not eligible even if 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 no longer a member at the time of application and who meets the basic requirements is eligible to apply to become a CPPRA if satisfactory evidence is submitted showing that when the applicant ceased to be a member of the accounting body, the latter was a designated accounting body and the applicant was indeed a member in good standing.                                

  

B. Submission to the Ordre of an application for assessment of eligibility containing the following documents

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

2. Documents to be included with the application:

    • Proof of legal name and date of birth: i.e. a birth certificate, passport, proof of Canadian citizenship or permanent residency
    • A certified copy of the admission examination results conferred by the designated accounting body
      Résumé (optional)
    • Payment of assessment fees totalling $225.75 (taxes included) (non-refundable)

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

Declaration of designated accounting body – DOCUMENT B

Experience certification of applicant – DOCUMENT C

 

 

   

 C. Approval of application by the Ordre and registration as a CPPRA

Once the application has been approved by the Ordre, the applicant is required to submit an Application for registration as a candidate for the practice of the profession under a reciprocity agreement – CPPRA.

Payment of registration and annual fees are mandatory.

  

 D. Reciprocity examination (CARE)

   

E. Practical training in Canada

   

F. Working knowledge of the French Language 

   

G. Membership application under a reciprocity agreement 

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Membership application under a reciprocity agreement

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

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Reciprocity related forms

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Questions?

Should you need any additional information or have questions about the application process to become a candidate for the practice of the profession under a reciprocity agreement (CPPRA), please contact us by email at h.racine@cpaquebec.ca.

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Montréal (Québec)  H3B 2G2
T. 514 288.3256  1 800 363.4688