Members of international accounting bodies with MOUs

All legacy Memoranda of Understanding (MOU) agreements have now expired. CPA Canada negotiates MOUs with international accounting bodies on behalf of the unified profession.

The Canadian Institute of Chartered Accountants (CICA) negotiated MOUs with international accounting bodies that provided members with advanced standing in the CA professional qualification program. These agreements have expired, and are now being reassessed by CPA Canada.

Please note that MOU pathways generally lead to certification only. The right to practice public accounting may require additional examination and/or experience requirements. For more information, please contact the CPA body located in the province you reside or plan to reside.


Recently CPA Canada finalized the Memorandum of Understanding on Reciprocal Membership Arrangement with the Institute of Chartered Accountants of Pakistan (ICAP) on behalf of the CPA provincial and territorial bodies and the Chartered Professional Accountants of Bermuda. If you are a fully qualified ICAP member in good standing (obtained a membership through completion of the accounting body’s qualification process and not through a recognition agreement with another accountancy body), and you obtained your designation while not a resident of Canada, you may have rights to advanced standing in the CPA certification program through the MOU.

Education and examination

ICAP members seeking their Canadian CPA designation under this agreement are:


Assessment of experience for certification is determined by post qualification experience as an ICAP member. All members with:

  • more than five years of post-qualification experience and no recognized university degree are exempt from assessment of experience
  • more than two years of experience and a recognized degree are exempt from assessment of experience

Applicants with less than specified post-qualification experience will be subject to a review of their practical experience obtained pre- and post-qualification.

For more information, please contact the provincial CPA body located in the province you reside or plan to reside.


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You’re in the eye of the storm amid a swirl of slips, forms and receipts. Chart your way through tax-time turbulence with these updates and resources.