The Institute of Chartered Accountants of Ontario (ICAO) and the Certified Management Accountants of Ontario (CMA Ontario) have entered into a Memorandum of Understanding (MOU) regarding the commencement of formal unification negotiations. Under the terms of the MOU, the two Ontario organizations will develop an Ontario Unification Proposal. It is expected that the proposal will be finalized and presented to both memberships in mid-May. Members will have time to consider the proposal, and will then be asked to vote in June. A series of webinars and town halls are scheduled to answer member questions on unification and the implications of the discussions. Further details on the release of the Unification Proposal and the vote will be announced shortly.