CPABC Members Seeking International Designations

CPABC members looking for employment internationally now have extended opportunities.  CPA Canada has negotiated new Mutual Recognition Agreements, Reciprocal Membership Agreements, and Memoranda of Understanding Agreements with the international accounting bodies listed below. For more information on the application process, please visit CPA Canada’s website.

If you are a fully qualified member in good standing of CPABC, you may have rights to CPA certification internationally through a:

  • Mutual Recognition Agreement (MRA): An agreement that specifies the right to membership and the right to practice public accounting between the two accounting bodies.
     
  • Legacy Mutual Recognition Agreement (Legacy MRA): An agreement that specifies the right to membership and the right to practice public accounting between the three legacy accounting bodies (CA, CGA, CMA).
     
  • Reciprocal Membership Agreement (RMA): An agreement that provides the right to membership between the two accounting bodies.
     
  • Memorandum of Understanding (MOU): An agreement that specifies the criteria by which members of one body are eligible for membership in the other body.

The right to practice public accounting may require additional examination and/or experience requirements. 

These agreements provide an abbreviated pathway for Canadian CPAs to become members of these international accounting bodies. 

Legacy agreements remain in effect until CPA Canada negotiates new agreements, and apply only to members of the legacy bodies with which they were negotiated.

Name of Accounting Body Agreement Type

Institute of Chartered Accountants of India (ICAI)

MOU

Institute of Chartered Accountants of Pakistan (ICAP)

MOU

American Institute of Certified Public Accountants (AICPA)

MRA

Instituto Mexicano de Contadores Públicos (IMCP) 

MRA

Comité Mexicano para la Práctica Internacional de la Contaduría (COMPIC)

MRA

National Association of State Boards of Accountancy (NASBA)

MRA

Chartered Accountants Australia New Zealand (CA ANZ)

RMA

Institute of Chartered Accountants in England and Wales (ICAEW)

RMA

Chartered Accountants Ireland (CA Ireland)

RMA

Hong Kong Institute of Certified Public Accountants (HKICPA)

RMA

Institute of Chartered Accountants of Scotland (ICAS)

RMA

The South African Institute of Chartered Accountants (SAICA)

RMA

Institute of Chartered Accountants of Zimbabwe (ICAZ)

RMA

CPA Ireland

Legacy CGA

Chartered Institute of Management Accountants (CIMA)

Legacy CMA