Information for legacy and transitioning students

Unification has raised many questions about how the education and prior experience of legacy and transitioning CA, CMA and CGA students will be recognized by the CPA profession. Read this page for the answers.


You are a legacy student if:

  • You were enrolled in a CA, CMA or CGA legacy program and completed all your program course requirements for that legacy designation by September 2015.
  • Under unification, you will become a CPA, CA; CPA, CMA; or CPA, CGA.

You are a transitioning student if:

  • You were enrolled in a CA, CMA or CGA legacy program but did not complete all your legacy program education requirements by September 2015, and have transitioned to the appropriate point in the CPA program.
  • After you complete the CPA program, you will become a CPA.

Transition timelines

Transition Student Guidelines identifies the key CPA transition and requirement completion deadlines, as well as the consequences for not meeting these deadlines.

Legacy and transitioning students and candidates in Quebec:

Contact CPA Québec for more information.


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