Mutual Recognition Agreement (MRA)
Reciprocal Membership Agreement (RMA)
CPABC supports the International Credential Recognition Act to reduce unnecessary barriers for internationally designated accountants seeking membership in BC. The following international accounting bodies are covered by a reciprocity agreement with CPA Canada.
Members who have completed the professional courses, exams and experience requirement of an international accounting body covered by a MRA/RMA with CPA Canada may be eligible to apply for membership with CPABC.
Note that under Bylaw 501(8)(b), applicants must have been engaged in the practice of accounting in the jurisdiction in which the international accounting body is located for a two-year period immediately before the applicant was granted membership in that professional body.
Please search for your accounting body below and use the links to learn more about the agreement and the application process. If you would like more information about applying for membership under an MRA or RMA please contact cpabcinternationalinquiries@bccpa.ca or visit CPABC’s Apply for Membership page to apply.
Note that agreements listed below may terminate at any time without notice.
| Name of Accounting Body | Agreement Type with CPA | Designation Awarded By CPABC |
|---|---|---|
| American Institute of Certified Public Accountants (AICPA) and National Association of State Boards of Accountancy (NASBA) | MRA | CPA |
| Chartered Accountants Australia New Zealand (CA ANZ) | RMA | CPA |
| Chartererd Accountants Ireland (CA Ireland) | RMA | CPA |
| Comité Mexicano para la Práctica Internacional de la Contaduría (COMPIC) | MRA | CPA |
| Hong Kong Institute of Certified Public Accountants (HKICPA) | RMA | CPA |
| Institute of Chartered Accountants in England and Wales (ICAEW) | RMA | CPA |
| Institute of Chartered Accountants of Scotland (ICAS) | RMA | CPA |
| Institute of Chartered Accountants of Zimbabwe (ICAZ) | RMA | CPA |
| Instituto Mexicano de Contadores Públicos (IMCP) | MRA | CPA |
| South African Institute of Chartered Accountants (SAICA) | RMA | CPA |
Applicants who hold a COMPIC (Mexico), IMCP (Mexico), or US CPA designation must also provide an International Practical Experience Form from each of their employers.
In order to maintain membership with CPABC through this agreement, you must successfully complete the CPA Reciprocity Professional Development (CPARPD) course within two years of your official membership admission date. This course consists of approximately 20 hours of online study in Canadian tax, law and ethics in a modular form.
Qualifying members of international accounting bodies who wish to practice in public accounting within Canada must also complete additional education and experience requirements as set out by each provincial and territorial body. Please visit the CPA Western School of Business for more information about the CPA Reciprocity Examination (CPARE). Note that members who have completed the CPARE within two years of obtaining membership are not required to complete the CPARPD course noted above.