Chartered Professional Accountants Reciprocity Examination (CPARE)

Qualifying members of international accounting bodies who wish to practice in public accounting within Canada must complete the education and experience requirements as set out by each provincial and territorial body. The Chartered Professional Accountants Reciprocity Examination (CPARE) is the educational component of this requirement and is the way the Canadian CPA profession measures the requisite professional competence in a Canadian context. 

Applicants must enroll in the CPARE Preparatory Module  to be eligible to write the CPARE. 

CPARE Preparatory Module

The CPARE Preparatory Module helps applicants prepare for the Canadian Professional Accounting Reciprocity Examination (CPARE) by covering the technical knowledge required for Canadian practice, including:

  • Taxation
  • Assurance
  • Financial Reporting
  • Business Law

Note: You must complete the CPARE Preparatory Module before you can write the CPARE.

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The module is self-study and includes:

  • Reading materials
  • Practice problems
  • Multiple-choice questions

There are no:

  • Assignment submissions
  • Deadlines
  • Facilitators or assignment feedback
  • In-person or virtual class sessions

Participants have access to an unmonitored discussion board to connect with other learners.

The module is self-study and includes:

  • Reading materials
  • Practice problems
  • Multiple-choice questions

There are no:

  • Assignment submissions
  • Deadlines
  • Facilitators or assignment feedback
  • In-person or virtual class sessions

Participants have access to an unmonitored discussion board to connect with other learners.

The CPARE features 110 multiple-choice questions, testing knowledge in the following competency areas: 

  • Taxation
  • Business Law
  • GAAP
  • GAAS

More information on the specific breakdown can be found in the CPARE Examination Blueprint. 

The CPARE features 110 multiple-choice questions, testing knowledge in the following competency areas: 

  • Taxation
  • Business Law
  • GAAP
  • GAAS

More information on the specific breakdown can be found in the CPARE Examination Blueprint. 

The CPARE Preparatory Module consist of the following learning resources: 

  • CPA Canada Learning Library (eBooks): eBooks for technical study that include written instruction, examples, e-lessons on key technical topics, summary problems, and practice multiple-choice questions, as applicable. The eBooks are accessible within the technical review. The technical review is a technical study resource that contains diagnostic assessments, a personalized syllabus, adaptive reviews, and unit quizzes.
  • Law textbook: Each law textbook chapter includes written instruction and practice multiple-choice questions.

The CPARE Preparatory Module consist of the following learning resources: 

  • CPA Canada Learning Library (eBooks): eBooks for technical study that include written instruction, examples, e-lessons on key technical topics, summary problems, and practice multiple-choice questions, as applicable. The eBooks are accessible within the technical review. The technical review is a technical study resource that contains diagnostic assessments, a personalized syllabus, adaptive reviews, and unit quizzes.
  • Law textbook: Each law textbook chapter includes written instruction and practice multiple-choice questions.

A suggested eight-week study schedule is provided to support exam preparation.

Participants should expect to spend approximately 15 to 17 hours per week completing the module materials. Additional study time may be required to review prerequisite knowledge.

A suggested eight-week study schedule is provided to support exam preparation.

Participants should expect to spend approximately 15 to 17 hours per week completing the module materials. Additional study time may be required to review prerequisite knowledge.

While the module covers most of the technical knowledge outlined in the CPA Competency Map for the designation and assessed on the CPARE exam, additional study resources may be needed.

For complete details, refer to the CPARE Program Syllabus.

While the module covers most of the technical knowledge outlined in the CPA Competency Map for the designation and assessed on the CPARE exam, additional study resources may be needed.

For complete details, refer to the CPARE Program Syllabus.