Examinations

Uniform Evaluation (UFE)

The Uniform Evaluation (UFE) is held over a three-day period and covers the basic knowledge needed by a public accountant working at an entry level. During the exam, you will write three papers, one each day. You will respond to descriptions of business situations that represent the kinds of challenges you have faced during your work experience or will soon be facing in your professional career as a CA.

The UFE is held every year in September at several locations across Ontario. To be eligible to write the Uniform Evaluation, you must successfully complete or be exempted from the Professional Program.

You can write the UFE a maximum of four times.

Exemption

If you are a current or past member of a designated accounting body, you are automatically exempted from the UFE. All other Canadian and international CA candidates must pass the UFE.

CA Reciprocity Examination (CARE)

If you register with the Institute as a membership candidate, you are required to write the CA Reciprocity Examination (CARE). Individuals registered with the Institute as students do not write this exam.

The CA Reciprocity Examination tests your knowledge of Canadian accounting and auditing standards, rules of professional conduct, Canadian federal taxation rules, and Canadian business law. The examination is held once a year, in October, at several locations across Canada.

To prepare for the CA Reciprocity Examination, you can take the one-week CARE Preparation Course offered through the Institute in September each year.

Click here for more information about the CARE Reciprocity Examination and the CARE Preparation Course.