If you are a fully qualified member in good standing of an international accounting body listed below, you have rights to the CPA certification in Canada through a:
- Mutual Recognition Agreement (MRA): An agreement that specifies the right to membership between the two accounting bodies. The agreement also specifies the eligibility and processes required to obtain the right to practice public accounting between the two accounting bodies.
- 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 pathways to obtain your Canadian CPA credentials through CPA Nova Scotia depends on the international accounting body from which you obtained your designation and your education and practical experience requirements. If you are a member in good standing with any of the following international accounting bodies, you are eligible to apply directly to membership at any time, including prior to arrival, to become a CPA as long as you meet the terms and conditions of your respective international agreement and the CPA Nova Scotia By-laws. Find out about the eligibility requirements and application process to become a member of CPA Nova Scotia.
Mutual Recognition Agreements (MRA)
Reciprocal Membership Agreements (RMA)
Memorandum of Understanding (MOU)
Pathway Requirements to Licensure
Please note that the above pathways lead to membership only. To obtain a Public Accounting Licence, which would be required to issue financial statements or reports in the role as an engagement partner for services defined under the Chartered Professional Accountants Act (Nova Scotia), Section 2(zm), you are required to have a separate public accounting licence. Please refer to the Public Accounting Licensing Requirements at Public Accounting (cpans.ca) to review the eligibility requirements for a public accounting licence.
Process to Membership
1. Upon receipt of a complete application package which includes all required supporting documentation from an eligible international accountant, CPA Nova Scotia staff will process the application and present it to the Registration Committee for consideration.
2. The Registration Committee may approve, reject, or approve subject to conditions and restrictions, the membership application.
3. All applicants will be notified of a decision within 30 days of receiving a complete application package.
4. In circumstances where the Registration Committee rejects an application or approves it subject to conditions, the Registration Committee will advise each applicant of its decision in writing, with reason.
5. All rejected applications may be appealed to the Registration Appeals Committee.
International Accountants without Agreements
Internationally Trained Accountants that are not directly eligible for membership must apply to the CPA Atlantic School of Business. Find out about the application process to become a member of CPA Nova Scotia.
For more information please contact CPA Atlantic School of Business or email [email protected].
Additional Information
For additional information or enquiries, please contact CPA Nova Scotia at [email protected].