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CPAs from Hong Kong seeking the Canadian CPA designation

If you hold a Hong Kong Institute of Certified Public Accountants (HKICPA) credential (not obtained through another reciprocal agreement), learn how you can earn a Canadian CPA designation.

A reciprocal membership agreement (RMA) between all Canadian CPA bodies and the Hong Kong Institute of Certified Public Accountants (HKICPA) has been in effect since June 1, 2018.

Provincial/regional CPA bodies grant members the right to:

  • use the CPA designation
  • be registered
  • audit
  • other services or licensure

Eligibility requirements for Hong Kong CPAs seeking the Canadian CPA designation

If you earned a CPA credential through the HKICPA, you may be eligible to obtain the Canadian CPA designation via this RMA if you are a member in good standing with the HKICPA and you have completed the Qualification Programme of the HKICPA.


Members who obtained their CPA credential through the HKICPA by qualifying under a reciprocal agreement that the HKICPA may have with another professional accountancy organization are not eligible under this agreement. This includes all mutual recognition agreements, reciprocal membership agreements and other similar agreements that the HKICPA may have had at any time.

Pathway to the Canadian CPA designation

To obtain the Canadian CPA designation, eligible CPAs who earned their credential through the HKICPA must register with the appropriate provincial/regional CPA body by:

  • completing the MRA/RMA International Applicant Form and sending it to the provincial/regional CPA body to which you intend to apply
  • completing the Request for Certification of Membership with a GAA Member Body form
  • providing confirmation that you are a CPA in good standing with the HKICPA; confirmation must be provided by the HKICPA directly to the provincial/regional CPA body
  • providing proof of your legal name as evidenced by acceptable government-issued documentation
  • paying the appropriate fee as determined by the applicable provincial/regional CPA body
  • completing any additional requirements as prescribed by the applicable provincial/regional CPA body

Maintenance of membership

In order to maintain membership with the applicable provincial/regional CPA body through this agreement, you must successfully complete the CPA Reciprocity Professional Development course (CPARPD) within two years of your official membership admission date. This course consists of approximately 20 hours of online study in Canadian tax, law and ethics in a modular form. Applicants must register for this course through their provincial/regional CPA body.

Pathway requirements for licensure

While the CPA profession strives for national consistency, provincial regulations and bylaws take precedence over national practical experience requirements. Applicants should refer to provincial regulations and bylaws for the specific requirements in each jurisdiction.

Once eligible to become a member of a provincial/regional CPA body, you may receive a licence to practise public accounting in Canada if you meet the following criteria:

  • meet any additional Canadian CPA experience requirements for public accounting, which may include at least 1,250 chargeable hours in assurance, of which a minimum of 625 hours must be obtained in the audit of historical financial information

Appropriate audit experience:

  • if obtained in Hong Kong, may count towards meeting the more than 1,250 / 625 chargeable hours' requirement
  • must occur within five years of application to the provincial/regional CPA body

You must also:

  • meet any additional experience requirements for public accounting specific to the provincial/regional CPA body in which you seek the right to audit, and to other services requiring provincial registration or licensure
  • complete the CPA Reciprocity Education and Examination (CPARE) program
    • applicants must register in the CPARE program through their provincial/regional CPA body
    • applicants who pass the CPARE program within two years of obtaining membership with a provincial/regional CPA body will not be required to also complete the CPARPD