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Canadian CPAs seeking the Institute of Chartered Accountants of Scotland (ICAS) CA designation

Learn about your eligibility to apply for membership with the ICAS under the reciprocal membership agreement (RMA).

Since January 1, 2018, an RMA has been in effect between all Canadian CPA bodies and the Institute Chartered Accountants of Scotland (ICAS).

If you would like to view the RMA, contact your provincial/regional CPA body.

Eligibility requirements for CPA members seeking the ICAS CA credential

You are eligible for the ICAS CA credential if you earned your CPA membership by completing the education, examination and experience requirements of either the:

  • legacy Canadian Chartered Accountants (CA) program
  • legacy Canadian Certified General Accountants (CGA) program
  • legacy Canadian Certified Management Accountants (CMA) program, or
  • post-unification Canadian CPA program

If you obtained your CPA designation by virtue of completing the education, examination and experience requirements of the legacy CGA or CMA program, you must have completed two years of full-time or equivalent part-time, relevant post-qualifying experience that involved the use of accounting, attest, management advisory, financial advisory, tax, or consulting skills. The experience may be from employment in public practice, private industry, non-profit, or government. The Verification of Post Qualification Experience Certificate form will need to be completed and submitted to the ICAS.


Canadian CPAs are not eligible under this agreement if they obtained their credential by qualifying under a reciprocal agreement (i.e. mutual recognition agreement or reciprocal membership agreement) with another professional accountancy organization. 

Pathway to the ICAS CA credential for eligible Canadian CPA members

The ICAS will grant membership to eligible Canadian CPAs without the need to complete any additional assessments or experience. Audit and other services requiring registration or licensure are not covered by this RMA.

Contact the ICAS for information on the application process.

The final decision on admission to membership shall rest with the ICAS.

Continuing Professional Development (CPD) 

Under this agreement, Canadian CPAs can satisfy CPD requirements either through their home CPA provincial/regional body or the ICAS, as both parties will recognize the standard CPD requirements of the other party as satisfying their own.