Evaluation of Qualifications

In order to help you make career decisions, you may wish to have your qualifications evaluated by the Institute before you register. The Institute will evaluate your qualifications either before or after you come to Canada to determine if you are eligible for any exemptions from the academic, professional education, or practical work experience requirements.

Exemptions from the Institute's professional education requirement (including the Core Knowledge Examination and School of Accountancy) are very rarely granted. However, if you feel your qualifications are exceptional in comparison with other applicants from the same accounting body, you may apply for exemptions from the professional education requirement.

No exemptions are granted from the Uniform Evaluation (UFE) or the CA Reciprocity Examination (CARE).

Members of Designated Accounting Bodies

You do not need to have your qualifications evaluated before you register as a membership candidate. The Institute will evaluate your work experience when you submit your registration documents. If the Institute determines that your work experience is equivalent to the work experience of a CA student in a public accounting office in Ontario, you will be exempted from the practical work experience requirement.

However, the Institute may determine that you lack experience in certain areas - for example, in tax. In this case, you will be required to work for a specified amount of time and/or a specified number of chargeable hours in an Ontario public accounting office to meet the practical work experience requirement.

Members of Non-designated Accounting Bodies

If you are a member of a non-designated accounting body outside Canada, you are automatically exempt from most of the academic requirements. You need to complete only one university course in Canadian business law.

You can ask the Institute to evaluate your professional education and work experience to determine if you are eligible for any additional exemption from the professional education or practical work experience requirement. The evaluation is free.

Administrative staff at the Institute will make a preliminary decision about your eligibility for exemptions and will notify you in about three months. Then you will attend a hearing before members of the Applications Committee at the Institute's office in Toronto, Ontario.

At the hearing, you will be invited to present information that supports your request for full or partial exemption from the professional education and/or practical experience requirements. The Applications Committee will make a decision about whether you are eligible for any exemption.

There is a waiting time of approximately three to four months to schedule a hearing before the Applications Committee.

Application Process

You need to send to the Institute:

• A chronological résumé showing you have completed at least three years of work experience in accounting, business, or related areas.
• Letters from your previous employers providing details about your work experience.
• A letter from your accounting body certifying that you are a "member in good standing" (see Glossary) or that at the time your membership ended, you were a member in good standing.
• Documentation from your accounting body explaining its qualification process, including education and work experience requirements. (This information can be downloaded from your accounting body's website.)
• An official transcript of the results of your final qualifying examination from your accounting body. Be sure to send an original transcript. Photocopies are not accepted.

Members of Non-assessed Accounting Bodies

If you are a member of a non-assessed accounting body, you can have your qualifications as well as the qualification process of your accounting body evaluated by the Institute. The Institute will decide if you are eligible for any exemption from the academic, professional education, or practical work experience requirement. This evaluation is free. The process can take anywhere from three months to one year.

If you are not satisfied with the assessment of your qualifications, you can petition the Applications Committee for a review. You will be invited to attend a hearing before members of the Applications Committee at the Institute's office in Toronto, Ontario.

At the hearing, you will present information that supports your request for full or partial exemption from the professional education and/or practical work experience requirements. The Applications Committee will make a final decision about whether or not you are eligible for any exemption.

There is a waiting time of approximately three to four months to schedule a hearing before the Applications Committee.

Application Process

You need to send to the Institute:

• A chronological résumé showing you have completed at least three years of accounting, business, or other relevant work experience.
• Official transcripts of all courses you completed at university as part of your degree program. Be sure to send original transcripts issued by your university and not photocopies.
• A copy of your university's syllabus or course calendar with descriptions of all the courses you completed. If this document is not in English, you also need to send notarized translations of course descriptions.
• A letter from your accounting body certifying that you are a "member in good standing" (see Glossary) or that at the time your membership ended, you were a member in good standing.
• Documentation from your accounting body explaining its qualification process, including education and work experience requirements. (This information can be downloaded from your accounting body's website.)
• An official transcript of the results of your final qualifying examination from your accounting body.
• Copies of the final qualifying exam given in the year you were accepted as a member in your professional accounting body, along with your accounting body's answers or solutions to the questions. This information can be provided directly to the Institute by your accounting body.

If you are not a member of any accounting body outside of Canada

If you are not a member of any accounting body outside Canada, but you have a university degree, you can apply to the Institute to have your academic qualifications evaluated. The cost of this evaluation is $513.60. Based on the Institute's assessment, you may be granted some exemption from the academic requirement. You should hear from the Institute within four to six weeks after submitting your transcripts.

Application Process

You need to complete the Preliminary Evaluation of Advanced Standing for Foreign-Trained Accountants form [Adobe PDF] and send it to the Institute with the following documents:

• A chronological résumé showing you have completed at least three years of accounting, business, or other relevant work experience.
• A copy of your university degree.
• Official transcripts of all courses you completed at university as part of your degree program. Be sure to send original transcripts issued by your university and not photocopies.
• A copy of your university's course calendar or syllabus with descriptions of all the courses you completed. If this document is not in English, you also need to send notarized translations of descriptions of all the courses you completed.