International MOU candidates

Last updated in May 15, 2026

Who this page is for

This page applies to international designated candidates currently enrolled in the CPA Certification Program through a Memorandum of Understanding (MOU) pathway.

Important: MOUs are specific to the current CPA program and are not carried forward into the new program.


Under current MOUs, candidates must successfully complete:

  • The Common Final Examination (CFE), and
  • The CPA Practical Experience Requirements (CPA PER)

to become eligible for membership.

Remaining CFE offerings

The last three CFEs in CPA PEP are September 2026, 2027, and 2028. There are no May CFEs offered in 2027 and 2028. See CPA PEP Schedules webpage for the registration schedule for the remaining CFEs.

To register for the CFE, you must:

To request a transcript assessment, please create your My CPA Portal account and request a transcript assessment. Once CPAWSB reviews it, you will be notified to submit the required documents, if any. Please note that transcript assessments take 10 business days to complete once you submit all required documents.

You must submit an admission application for this after your transcript assessment is complete.

Support

To help you prepare for your CFE, MOU learners will continue to receive access to CPAWSB MOU resources, including the Introduction to Capstone 2 (MOU) module. If you need additional support, we recommend reviewing the services available from our Learner Support Team. 

Intro to Capstone 2 (MOU)
Learner Support Team
A photo of a person arranging wooden blocks that have different contact icons such as email, website, call, message, search and map.

Questions and Support

For questions, contact CPAWSB at [email protected].

For PER questions, contact your provincial/territorial CPA body.