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Mexico CPCs seeking the Canadian CPA designation

If you hold a Mexican CPC credential, learn the eligibility and application requirements to earn a Canadian CPA designation.

The mutual recognition agreement (MRA) between all Canadian CPA bodies and the Instituto Mexicano de Contadores Públicos (IMCP) and Comité Mexicano para la Práctica Internacional de la Contaduría (COMPIC) came into effect on January 1, 2018.

Provincial/regional CPA bodies grant members with the right to:

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

If you would like to view the MRA, please contact a provincial/regional CPA body.

Eligibility requirements for Mexican CPCs seeking the Canadian CPA designation

If you hold a Mexican CPC credential, you may be eligible to obtain the Canadian CPA designation via this MRA if you are a licensee in good standing with the IMCP/COMPIC, and you meet the following additional criteria:

  • hold at least a baccalaureate or higher degree, and
  • have passed the Examen Uniforme de Certificacion de la Contaduria Publica (EUC)
    • Mexican CPCs who qualified prior to the introduction of the EUC are grandfathered in by this agreement as having met the examination criteria
  • hold a public accounting licence (Cédula Profesional) issued by the Dirección General de Profesiones/ Secretaría de Educación Pública
  • have 30 months of relevant practical experience
    • applicants with two years of relevant post-qualification experience are considered to have met the 30-month experience requirement
  • be in compliance with the Continuing Professional Education (CPE) requirements of the IMCP

Mexican CPCs who are, or have been, Canadian residents must meet additional requirements.  

Applicants who wrote the EUC while they were a resident of Canada, after they became a resident of Canada, or after they returned as a resident to Canada, must, in addition to the above eligibility requirements, have obtained either:

  • university degree from a degree-granting institution of higher education in Mexico as a result of having attended the institution in person for classroom instruction on a full-time basis, or
  • at least one year of full-time practical experience in accounting in Mexico


Under this agreement, Mexican CPCs are not eligible if they obtained their Mexican CPC credential by qualifying under a reciprocal agreement that IMCP may have with another professional accountancy organization. This includes all mutual recognition agreements, reciprocal membership agreements, and other similar agreements that the Mexican government may have had at any time.

Pathway to the Canadian CPA designation for Mexican CPCs

To obtain the Canadian CPA designation, eligible Mexican CPCs must register with the appropriate provincial/regional CPA body by completing the following steps:

  1. complete the International Candidate Application Form and sending it to the provincial/regional CPA body to which you intend to apply
  2. complete the Certification of Membership with GAA Bodies form
  3. provide confirmation that you are a Mexican CPC in good standing with the ICMP
    • the IMCP must directly provide such confirmation to the provincial/regional CPA body
  4. provide proof of your legal name as evidenced by acceptable government-issued documentation
  5. provide a detailed chronological resume listing all relevant work experience
  6. pay the appropriate fee as determined by the applicable provincial/regional CPA body
  7. complete 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 you are eligible to become a member of a provincial/regional CPA body, you may receive a license to practice public accounting in Canada if you meet the following criteria:

  • meet any additional Canadian CPA experience requirements for public accounting that 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 Mexico, may count towards meeting the above 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 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