Memorandum of Understanding (MOU) Pathways

If you are a member of an accounting body that has a Memorandum of Understanding (MOU) with the Canadian CPA profession, you may be eligible for an alternative pathway to the CPA designation.

MOU pathways recognize the education and professional qualifications you have already completed and outline any additional requirements needed to become a CPA in Canada.

Select your accounting designation below to learn about eligibility requirements, admission steps, fees, examination requirements, and practical experience requirements.

MOU Pathways

ICAI MOU

Active member in good standing with the Institute of Chartered Accountants of India (ICAI).

ICAP MOU

Active member in good standing with the Institute of Chartered Accountants of Pakistan (ICAP).

ICAN MOU

Active member (ACA, FCA) in good standing with the Institute of Chartered Accountants of Nigeria (ICAN).

ICMAP MOU

Active member in good standing with the Institute of Cost and Management Accountants of Pakistan (ICMAP).

CIMA MOU

Active member (CGMA, ACMA/FCMA) in good standing with the Chartered Institute of Management Accountants (CIMA).

Before You Apply

Before applying through an MOU pathway, you should:

  • Confirm that your designation is covered by an active MOU.
  • Review the admission requirements for your specific pathway.
  • Ensure your membership is in good standing with your accounting body.
  • Gather any required supporting documentation.
  • Review applicable fees and timelines.

Other International Pathways

If you are not eligible for an MOU pathway, you may still qualify through another admission route, such as:

  • International Designate (IFAC Member) pathway
  • International Degree pathway
  • Canadian Degree pathway

Review the available admission pathways to determine which option is right for you.

IFAC Member
International Degree
Canadian Degree
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