eCareerMaps :Certified Accountants

Your Accounting Body Outside Canada

The Institute's International Qualifications Appraisal Board (IQAB) reviews the qualification programs of accounting bodies outside Canada to determine if they are equivalent to the Institute's qualification program. The IQAB looks at the educational, practical experience, and examination requirements, as well as professional standards for admission and continuance of membership.

Reciprocity Agreements

Based on the IQAB's assessment, international accounting bodies are categorized as either "designated" or "non-designated." The qualification program of designated accounting bodies is considered equivalent to the Institute's qualification program. The Institute has reciprocal agreements with these bodies to recognize the qualifications of each other's members.

The qualification program of non-designated bodies has been assessed as not equivalent to the Institute's qualification program.

Accounting bodies outside Canada not listed below under Designated Accounting Bodies or Non-designated Accounting Bodies have not been assessed by the International Qualifications Appraisal Board (IQAB).

Find out which category your professional accounting body is in by reviewing the lists of accounting bodies below.

Designated Accounting Bodies

The International Qualifications Appraisal Board (IQAB) has determined that the programs offered by the following accounting bodies outside Canada are equivalent to the program offered by the Institute of Chartered Accountants of Ontario. The Institute has reciprocal agreements with these bodies to recognize the qualifications of each other's members.

  • The Institute of Chartered Accountants of Australia
  • The Institute of Chartered Accountants in England and Wales
  • The Institute of Chartered Accountants in Ireland
  • The Institute of Chartered Accountants of New Zealand
  • The Institute of Chartered Accountants of South Africa
  • The Institute of Chartered Accountants of Scotland
  • The Japanese Institute of Certified Public Accountants
  • The Institute des Reviseurs d'Entreprises de Belgique
  • The Netherlands Institute of Registered Accountants
  • Ordre des Experts-Comptables et des Comptables Agréés, France
  • The Instituto Mexicano de Contadores Públicos
  • U.S State Boards of Accountancy [Adobe PDF] that exempt Ontario CAs from the requirement to pass the American Institute of Certified Public Accountants (AICPA) final examination.

Non-designated Accounting Bodies

The International Qualifications Appraisal Board (IQAB) has determined that programs offered by the following accounting bodies outside Canada are not equivalent to the program offered by the Institute of Chartered Accountants of Ontario.

  • The Institute of Chartered Accountants of India
  • The Institute of Chartered Accountants of Pakistan
  • The Institute of Chartered Accountants of Sri Lanka
  • The Institute of Chartered Accountants of Zimbabwe
  • The Australian Society of Certified Practising Accountants
  • The Hong Kong Institute of Certified Public Accountants (formerly the Hong Kong Society of Accountants)
  • The Philippine Institute of Certified Public Accountants
  • The Association of Chartered Certified Accountants (headquartered in London, England)
  • The New Zealand Society of Accountants
  • U.S. State Boards of Accountancy [Adobe PDF] that require Canadian CAs to write the Uniform American Institute of Certified Public Accountants (AICPA) examination as a condition of membership
  • U.S. CPA certificate holders who do not meet Institute requirements for reciprocity