400:. The institutes are empowered by local laws to regulate and govern the chartered accountancy profession within their jurisdictions. Individuals holding foreign accountancy designations who want to become a Canadian Chartered Accountant must apply to the institute in the jurisdiction where they live or intend to live.
475:
Individuals who are members of professional accounting bodies which have not been reviewed by IQAB, or who are not members in any professional accounting body can request individual assessment by the appropriate PICA/Ordre. This review will identify any additional education, examination and/or
362:
The CICA's role – in concert with all provinces, territories – is to develop and maintain consistent, uniform standards for the profession's qualification process. These standards ensure the portability of the CA designation across Canada and internationally through various mutual recognition
436:
These designated accounting bodies are considered by the
Canadian CA profession to be substantially equivalent. Members of these accounting bodies generally qualify for membership in the Canadian CA profession with minimal additional requirements.
311:
CAs are admitted to the profession through their
Provincial Institutes/Ordre. These bodies are responsible for establishing and administering the qualification process, admission criteria and performance standards within their jurisdictions.
482:
Assessments of foreign bodies, and negotiations of Mutual
Recognition agreements are conducted by the profession's International Qualifications Appraisal Board (IQAB), the current status of which is as follows:
1465:
379:
Prescribed practical experience with approved training offices, which are set in place in accredited CA firms, offices of provincial or national
Auditors General, and selected corporations and government
1232:
124:
1684:
396:
The CICA itself does not admit members and students; its membership is derived from membership in one of the 10 provincial and two territorial institutes of chartered accountants and the
29:
1359:
1349:
456:
These accounting bodies have been reviewed by IQAB and their qualification processes have been determined not to be equivalent to the
Canadian qualification process.
187:
The CICA developed and supported accounting, auditing and assurance standards for organizations in Canada, developed and delivered education programs, and issued the
1627:
1364:
1541:
777:
1556:
1536:
1236:
1404:
719:
1490:
1475:
1394:
1374:
804:
558:
413:
Determine the additional education, evaluation and experience requirements for members of reviewed accounting bodies not deemed substantially equivalent.
295:
1607:
1587:
1460:
1445:
1435:
1419:
1074:
800:
606:
1389:
247:
1171:
1470:
1379:
1354:
731:
1551:
1643:
1344:
751:
576:
509:
136:
1612:
1546:
1516:
1495:
1369:
820:
788:
781:
700:
664:
148:
1622:
1531:
1455:
1450:
686:
590:
397:
407:
Assess the qualification processes of foreign accounting bodies to determine the extent to which they are equivalent to the
Canadian process
219:
1902 – The
Dominion Association of Chartered Accountants (DACA) is incorporated by Private Act of the Parliament of Canada. (SC 1902, c. 58)
1617:
1399:
1440:
1339:
1329:
281:
1597:
1480:
1324:
1674:
298:, to create a new national accounting body. Over the next three years member organizations in all provinces agree to merge, forming
1485:
1409:
1307:
892:
196:
1334:
1298:
1571:
1511:
1039:
410:
Negotiate Mutual
Recognition Agreements with accounting bodies whose qualification processes are substantially equivalent;
1592:
1414:
887:
1561:
1384:
1099:
254:
1310:
1125:
299:
270:
1679:
1653:
1150:
882:
476:
experience requirements the individual must complete to qualify for membership in the
Canadian CA profession.
1521:
284:
for publicly accountable enterprises, effective with reporting periods beginning on or after 1 January 2011.
1566:
542:
1175:
1291:
200:
226:
is amended to provide for the involvement of the DACA in setting standards for accounting policies.
188:
277:
1990 – Act of incorporation is updated to reflect the current mandate and powers. (SC 1990, c. 52)
180:) was incorporated by an Act of the Parliament of Canada in 1902, which later became known as the
236:
1951 – DACA changes its name to the
Canadian Institute of Chartered Accountants. (SC 1951, c. 89)
417:
Credentials of foreign-trained accountants are assessed according to the following categories:
315:
Pre-qualification education is delivered regionally through one of four systems across Canada:
1284:
1258:
192:
8:
897:
384:
230:
206:
In 2014, CICA merged with Canada's two other major accounting designations to form the
1276:
862:
Azure two quills in saltire Or, a bordure Argent set with ten maple leaves Proper.
1668:
1648:
516:
1103:
1010:
Institute of Chartered Accountants of the Northwest Territories and Nunavut
340:
Professional Education Program of the Ordre des comptables agréés du Québec
239:
1954 – Students in all provinces in Canada are writing the same examination.
1526:
1602:
403:
The CICA works in partnership with and on behalf of the institutes to:
288:
207:
376:
Completion of a professional pre-qualification program as noted above.
353:
British Columbia, Alberta, Saskatchewan, Manitoba and the territories
229:
1938 – All provinces agree that membership should be determined by a
994:
The Institute of Chartered Accountants of Newfoundland and Labrador
1218:
81:
280:
2008 – The CICA announces that Canadian GAAP will converge with
1060:
SC 1902, c. 58, as amended by SC 1951, c. 89 and SC 1990, c. 52
257:
rule that provincial securities commissions must consider the
769:
Swiss Institute of Certified Accountants and Tax Consultants
1685:
Member bodies of the International Federation of Accountants
840:
Coat of arms of Canadian Institute of Chartered Accountants
28:
986:
Institute of Chartered Accountants of Prince Edward Island
922:
The Institute of Chartered Accountants of British Columbia
1002:
Institute of Chartered Accountants of the Yukon Territory
1197:
1128:
Acceptable Accounting Principles and Auditing Standards
938:
The Institute of Chartered Accountants of Saskatchewan
778:
Institute of Chartered Accountants in England and Wales
443:
Accounting Bodies with Reciprocal Membership Agreements
978:
The Institute of Chartered Accountants of Nova Scotia
1306:
970:
The New Brunswick Institute of Chartered Accountants
962:
Ordre des comptables professionnels agréés du Québec
495:
Accounting body with Reciprocal Membership Agreement
294:
2011 - Merger talks are renewed, this time including
159:
720:
Philippine Institute of Certified Public Accountants
805:
National Association of State Boards of Accountancy
559:
Hong Kong Institute of Certified Public Accountants
291:, but talks do not go beyond the exploratory stage.
1075:"Canadian accountants merge under CPA designation"
930:The Institute of Chartered Accountants of Alberta
856:= Two maple leaves Or in front of a balance Sable.
801:American Institute of Certified Public Accountants
607:Japanese Institute of Certified Public Accountants
1151:"Canada Business Corporations Regulations, s. 70"
850:Recorded at the College of Arms 20 November 1961.
528:Institut des RĂ©viseurs d'Enterprises de Belgique
1666:
732:South African Institute of Chartered Accountants
1198:"Your source for CA-CMA-CGA Merger Information"
1037:
946:Institute of Chartered Accountants of Manitoba
752:Institute of Chartered Accountants of Sri Lanka
577:The Institute of Chartered Accountants of India
510:Institute of Chartered Accountants in Australia
373:Specified university courses or the equivalent.
182:Canadian Institute of Chartered Accountants Act
1233:"International Qualifications Appraisal Board"
1018:Institute of Chartered Accountants of Bermuda
821:Institute of Chartered Accountants of Zimbabwe
789:Association of Chartered Certified Accountants
782:Institute of Chartered Accountants of Scotland
701:Institute of Chartered Accountants of Pakistan
665:New Zealand Institute of Chartered Accountants
391:
1292:
1259:"Canadian Institute of Chartered Accountants"
1172:"International Financial Reporting Standards"
687:Institute of Chartered Accountants of Nigeria
650:Nederland Instituut van Register Accountants
591:Institute of Chartered Accountants in Ireland
398:Institute of Chartered Accountants of Bermuda
47:Dominion Association of Chartered Accountants
306:
300:Chartered Professional Accountants of Canada
208:Chartered Professional Accountants of Canada
73:Incorporated by Private Act (SC 1902, c. 58)
1068:
1066:
954:Chartered Professional Accountants Ontario
282:International Financial Reporting Standards
174:Canadian Institute of Chartered Accountants
22:Canadian Institute of Chartered Accountants
1299:
1285:
636:Instituto Mexicano de Contadores Publicos
274:for specifying the basis of Canadian GAAP.
27:
1072:
471:Members of Non-Assessed Accounting Bodies
366:Admission to the CA profession requires:
332:Atlantic School of Chartered Accountancy
287:2004 - The CICA begins merger talks with
1063:
462:Accounting Bodies Currently Under Review
195:. The CICA was a founding member of the
893:International Qualification Examination
197:International Federation of Accountants
1667:
1014:
1006:
998:
990:
982:
974:
966:
958:
950:
942:
934:
926:
918:
816:
796:
773:
759:
743:
727:
711:
692:
676:
660:
646:
632:
618:
602:
586:
570:
554:
538:
524:
505:
469:
460:
450:
441:
430:
352:
344:
336:
328:
268:is incorporated by reference into the
1280:
913:
910:
628:Institut des réviseurs d’entreprises
500:
497:
494:
491:
488:
903:
16:Canadian organization of accountants
888:Accounting Standards Board (Canada)
13:
348:CPA Ontario School of Accountancy
255:Canadian Securities Administrators
14:
1696:
1073:McFarland, Janet (23 June 2014).
1675:Canadian accounting associations
452:Non-Equivalent Accounting Bodies
271:Canada Business Corporations Act
1251:
1225:
498:Non-equivalent accounting body
261:as the basis for Canadian GAAP.
1211:
1190:
1164:
1143:
1118:
1092:
1054:
1031:
883:Canadian accounting profession
1:
1261:. Canadian Heraldic Authority
1024:
1007:Northwest TerritoriesNunavut
242:1968 – The CICA releases the
1311:Member Bodies and Associates
1126:"National Instrument 52–107
1038:Stephen Bernhut (May 2002).
543:Ordre des Experts Comptables
432:Designated Accounting Bodies
7:
876:
492:Designated accounting body
392:Foreign trained accountants
10:
1701:
1013:
1005:
997:
991:Newfoundland and Labrador
989:
981:
973:
965:
957:
949:
941:
933:
925:
917:
815:
795:
772:
758:
742:
726:
710:
691:
675:
659:
645:
631:
617:
601:
585:
569:
553:
537:
523:
504:
468:
459:
449:
440:
429:
351:
343:
335:
327:
213:
201:Global Accounting Alliance
1636:
1580:
1504:
1428:
1317:
1130:and its Companion Policy"
425:
422:
323:
320:
307:Qualification as a member
154:
142:
130:
118:
108:
98:
88:
77:
69:
51:
43:
35:
26:
189:professional designation
1335:ICMAI (formerly ICWAI)
834:
501:Currently under review
383:A passing grade in the
57:; 122 years ago
1680:Auditing organizations
1040:"Setting the standard"
704:currently under review
356:CA School of Business
1219:"CA Training Offices"
983:Prince Edward Island
1079:The Globe & Mail
370:A university degree.
224:Canada Companies Act
193:Chartered Accountant
1178:on 19 November 2011
841:
329:Atlantic provinces
324:Education provider
23:
1239:on 7 November 2011
898:Uniform Evaluation
839:
385:Uniform Evaluation
231:Uniform Evaluation
110:Official language
21:
1662:
1661:
1022:
1021:
919:British Columbia
904:Member institutes
874:
873:
832:
831:
480:
479:
360:
359:
246:, which codifies
170:
169:
144:President and CEO
1692:
1301:
1294:
1287:
1278:
1277:
1271:
1270:
1268:
1266:
1255:
1249:
1248:
1246:
1244:
1235:. Archived from
1229:
1223:
1222:
1215:
1209:
1208:
1206:
1204:
1194:
1188:
1187:
1185:
1183:
1174:. Archived from
1168:
1162:
1161:
1159:
1157:
1147:
1141:
1140:
1138:
1136:
1122:
1116:
1115:
1113:
1111:
1106:on 25 March 2014
1102:. Archived from
1096:
1090:
1089:
1087:
1085:
1070:
1061:
1058:
1052:
1051:
1049:
1047:
1035:
914:Institute/Ordre
908:
907:
868:Probos Et Utilis
842:
838:
486:
485:
420:
419:
318:
317:
166:
163:
161:
82:Toronto, Ontario
65:
63:
58:
55:15 May 1902
31:
24:
20:
1700:
1699:
1695:
1694:
1693:
1691:
1690:
1689:
1665:
1664:
1663:
1658:
1632:
1576:
1500:
1424:
1313:
1305:
1275:
1274:
1264:
1262:
1257:
1256:
1252:
1242:
1240:
1231:
1230:
1226:
1217:
1216:
1212:
1202:
1200:
1196:
1195:
1191:
1181:
1179:
1170:
1169:
1165:
1155:
1153:
1149:
1148:
1144:
1134:
1132:
1124:
1123:
1119:
1109:
1107:
1098:
1097:
1093:
1083:
1081:
1071:
1064:
1059:
1055:
1045:
1043:
1036:
1032:
1027:
906:
879:
837:
774:United Kingdom
394:
309:
216:
158:
145:
133:
121:
114:English, French
111:
101:
94:Canada, Bermuda
91:
61:
59:
56:
17:
12:
11:
5:
1698:
1688:
1687:
1682:
1677:
1660:
1659:
1657:
1656:
1651:
1646:
1640:
1638:
1634:
1633:
1631:
1630:
1625:
1620:
1615:
1610:
1605:
1600:
1595:
1590:
1584:
1582:
1578:
1577:
1575:
1574:
1569:
1564:
1559:
1554:
1549:
1544:
1539:
1534:
1529:
1524:
1519:
1514:
1508:
1506:
1502:
1501:
1499:
1498:
1493:
1488:
1483:
1478:
1473:
1468:
1463:
1458:
1453:
1448:
1443:
1438:
1432:
1430:
1426:
1425:
1423:
1422:
1417:
1412:
1407:
1402:
1397:
1392:
1387:
1382:
1377:
1372:
1367:
1362:
1357:
1352:
1347:
1342:
1337:
1332:
1327:
1321:
1319:
1315:
1314:
1304:
1303:
1296:
1289:
1281:
1273:
1272:
1250:
1224:
1210:
1189:
1163:
1142:
1117:
1091:
1062:
1053:
1029:
1028:
1026:
1023:
1020:
1019:
1016:
1012:
1011:
1008:
1004:
1003:
1000:
996:
995:
992:
988:
987:
984:
980:
979:
976:
972:
971:
968:
967:New Brunswick
964:
963:
960:
956:
955:
952:
948:
947:
944:
940:
939:
936:
932:
931:
928:
924:
923:
920:
916:
915:
912:
905:
902:
901:
900:
895:
890:
885:
878:
875:
872:
871:
870:
869:
866:
863:
860:
857:
854:
851:
848:
836:
833:
830:
829:
827:
825:
823:
818:
814:
813:
811:
809:
807:
798:
797:United States
794:
793:
791:
786:
784:
775:
771:
770:
767:
765:
763:
761:
757:
756:
754:
749:
747:
745:
741:
740:
738:
736:
734:
729:
725:
724:
722:
717:
715:
713:
709:
708:
706:
698:
696:
694:
690:
689:
684:
682:
680:
678:
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673:
671:
669:
667:
662:
658:
657:
655:
653:
651:
648:
644:
643:
641:
639:
637:
634:
630:
629:
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624:
622:
620:
616:
615:
613:
611:
609:
604:
600:
599:
597:
595:
593:
588:
584:
583:
581:
579:
574:
572:
568:
567:
565:
563:
561:
556:
552:
551:
549:
547:
545:
540:
536:
535:
533:
531:
529:
526:
522:
521:
519:
514:
512:
507:
503:
502:
499:
496:
493:
490:
478:
477:
473:
467:
466:
464:
458:
457:
454:
448:
447:
445:
439:
438:
434:
428:
427:
424:
415:
414:
411:
408:
393:
390:
389:
388:
381:
380:organizations.
377:
374:
371:
358:
357:
354:
350:
349:
346:
342:
341:
338:
334:
333:
330:
326:
325:
322:
308:
305:
304:
303:
292:
285:
278:
275:
262:
251:
240:
237:
234:
227:
220:
215:
212:
168:
167:
156:
152:
151:
146:
143:
140:
139:
134:
131:
128:
127:
125:Bill MacKinnon
122:
119:
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109:
106:
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99:
96:
95:
92:
89:
86:
85:
79:
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71:
67:
66:
53:
49:
48:
45:
41:
40:
37:
33:
32:
15:
9:
6:
4:
3:
2:
1697:
1686:
1683:
1681:
1678:
1676:
1673:
1672:
1670:
1655:
1652:
1650:
1649:CPA Australia
1647:
1645:
1642:
1641:
1639:
1635:
1629:
1626:
1624:
1621:
1619:
1616:
1614:
1611:
1609:
1606:
1604:
1601:
1599:
1596:
1594:
1591:
1589:
1586:
1585:
1583:
1579:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
1545:
1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1509:
1507:
1503:
1497:
1494:
1492:
1489:
1487:
1484:
1482:
1479:
1477:
1474:
1472:
1469:
1467:
1464:
1462:
1459:
1457:
1454:
1452:
1449:
1447:
1444:
1442:
1439:
1437:
1434:
1433:
1431:
1427:
1421:
1418:
1416:
1413:
1411:
1408:
1406:
1403:
1401:
1398:
1396:
1393:
1391:
1388:
1386:
1383:
1381:
1378:
1376:
1373:
1371:
1368:
1366:
1363:
1361:
1358:
1356:
1353:
1351:
1348:
1346:
1343:
1341:
1338:
1336:
1333:
1331:
1328:
1326:
1323:
1322:
1320:
1316:
1312:
1309:
1302:
1297:
1295:
1290:
1288:
1283:
1282:
1279:
1260:
1254:
1238:
1234:
1228:
1220:
1214:
1199:
1193:
1177:
1173:
1167:
1152:
1146:
1131:
1129:
1121:
1105:
1101:
1095:
1080:
1076:
1069:
1067:
1057:
1042:. CA Magazine
1041:
1034:
1030:
1017:
1009:
1001:
993:
985:
977:
969:
961:
953:
945:
937:
935:Saskatchewan
929:
921:
909:
899:
896:
894:
891:
889:
886:
884:
881:
880:
867:
864:
861:
858:
855:
852:
849:
846:
845:
844:
843:
828:
826:
824:
822:
819:
812:
810:
808:
806:
802:
799:
792:
790:
787:
785:
783:
779:
776:
768:
766:
764:
762:
755:
753:
750:
748:
746:
739:
737:
735:
733:
730:
728:South Africa
723:
721:
718:
716:
714:
707:
705:
702:
699:
697:
695:
688:
685:
683:
681:
679:
672:
670:
668:
666:
663:
656:
654:
652:
649:
642:
640:
638:
635:
627:
625:
623:
621:
614:
612:
610:
608:
605:
598:
596:
594:
592:
589:
582:
580:
578:
575:
573:
566:
564:
562:
560:
557:
550:
548:
546:
544:
541:
534:
532:
530:
527:
520:
518:
517:CPA Australia
515:
513:
511:
508:
487:
484:
474:
472:
465:
463:
455:
453:
446:
444:
435:
433:
421:
418:
412:
409:
406:
405:
404:
401:
399:
386:
382:
378:
375:
372:
369:
368:
367:
364:
355:
347:
339:
331:
319:
316:
313:
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619:Luxembourg
264:1975 – The
253:1972 – The
222:1934 – The
44:Predecessor
1669:Categories
1603:CPA Canada
1522:CA Ireland
1243:7 November
1203:6 November
1182:7 November
1156:7 November
1135:7 November
1046:6 November
1025:References
859:Escutcheon
744:Sri Lanka
555:Hong Kong
506:Australia
296:CGA Canada
289:CMA Canada
132:Vice Chair
62:1902-05-15
1100:"The UFE"
1084:21 August
943:Manitoba
911:Province
817:Zimbabwe
693:Pakistan
423:Category
52:Formation
1581:Americas
1110:18 March
1015:Bermuda
951:Ontario
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877:See also
677:Nigeria
587:Ireland
525:Belgium
489:Country
345:Ontario
199:and the
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1637:Oceania
1593:CMA USA
1265:30 July
959:Quebec
633:Mexico
539:France
337:Quebec
321:Region
214:History
155:Website
90:Region
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1644:CA ANZ
1505:Europe
1466:ONECCA
1429:Africa
1395:HKICPA
1350:ICMASL
999:Yukon
603:Japan
571:India
104:78,000
1628:ICATT
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1588:AICPA
1542:ICAEW
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1375:ICPAI
1365:ICMAP
1360:ICMAB
1345:ICASL
865:Motto
853:Crest
847:Notes
162:.cica
120:Chair
1623:ICAJ
1618:ICAG
1613:ICAB
1598:BICA
1557:IEKA
1547:ICAS
1532:CIMA
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1481:NBAA
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1355:ICAB
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1325:IICA
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