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Education Requirements
You must meet the following requirements:
You must have earned your CIMA designation while residing outside Canada. If you were a Canadian resident during any part of the eight required CIMA examinations, you may still be eligible for the CIMA MOU pathway. Contact CPA PEP Admission Services at [email protected] or 1.866.420.2350 ext. 6002# to discuss your individual circumstances.
Must have earned your CIMA designation by successfully completing the following eight examinations and assessments:
- E2 Managing Performance
- P2 Advanced Management Accounting
- F2 Advanced Financial Reporting
- Management Case Study Exam
- E3 Strategic Management
- P3 Risk Management
- F3 Financial Strategy
- Strategic Case Study Exam
You have:
- A recognized Canadian undergraduate degree (three or four years) or Canadian master's degree; or
- An equivalent international degree supported by a third-party credential evaluation showing equivalency to at least a three or four-year Canadian degree.
You must also have a total of 120 credit hours, obtained through your degree program and/or additional post-secondary studies.
Academic and Experience Bridging
Please note that the CIMA MOU pathway generally leads to CPA certification only. Additional experience or examinations may be required to obtain public accounting rights.
Applicants approved through the CIMA MOU pathway:
- Are exempt from all CPA Professional Education Program (CPA PEP) modules.
- Optional, but strongly encouraged to complete Capstone 2 as preparation for the CFE.
- You are exempt from Day 1 of the Common Final Examination (CFE).
- You are required to pass Day 2 and Day 3 of the CFE.
- You are permitted three attempts to pass the CFE. If all CFE attempts are exhausted, you must reapply under the admission requirements in effect at that time. CIMA MOU exemptions will no longer apply.
Preparing for the CFE
The CFE assumes knowledge of Canadian taxation, Canadian business law, and Canadian accounting standards. You may wish to strengthen your knowledge in these areas before attempting the examination.
You are admitted under the CIMA MOU pathway, you can enroll in a special module designed for MOU learners, Introduction to Capstone 2 and the CFE (Available February – July each year).
According to our 2025 study, MOU Learners who engage with the material in this module and submit the optional weekly cases have been shown to have a 44% greater likelihood of passing the CFE compared to MOU learners who did not engage with the materials.
To support you in your exam preparation, CPAWSB offers Review Materials Modules (RMMs), which provide access to CPA PEP learning materials and solution guides for self-study.
Experience bridging begins after:
- Your academic bridging assessment has been completed; and
- Your CPA PEP admission application has been approved.
You will receive experience bridging forms and instructions after admission approval.
Applicants With Qualified Post-Designation Experience
Applicants with more than two years of qualified post-designation experience must provide evidence for review by the Practical Experience Review Committee (PERC).
Applicants who do not meet the above criterion may complete a full work experience review.
- Visit My CPA Portal.
- Use a desktop or a laptop with Microsoft Edge or Google Chrome.
- Select Create a My CPA Profile.
- Enter your legal name.
- Select your residency status:
- Canadian Citizen
- Permanent Resident
- Temporary Resident
- Foreign National
- Enter all post-secondary education and designation information, including your CPA Accredited Program, even if you do not plan to submit documents for every credential listed in your profile.
- Activate your account through the email instructions provided shortly after profile creation.
Important
Only use the UPLOAD A DOCUMENT feature for legal name verification documents required during CPA PEP admission. Do not upload other documents through your profile, as we only accept official documents directly from issuing institutions.
Having trouble navigating the document checklist? See instructions in PDF or a video.
Need Help?
Contact the Admission Advising team about creating your My CPA profile at [email protected] or 1.866.420.2350 ext. 6001#.
Before You Begin
Temporary residents who require a study permit should review study permit requirements before purchasing a transcript assessment.
Provincial Attestation Letters (PALs/TALs) may be required.
Once you have verified the above, submit a Transcript Assessment Request
- Log in to My CPA Portal.
- Select PROGRAM ADMISSION.
- Select TRANSCRIPT ASSESSMENT.
- Choose ADD A TRANSCRIPT ASSESSMENT REQUEST button.
- Review the document checklist.
- Review your transcript assessment order.
- Click MAKE PAYMENT button.
Important
The transcript assessment fee is non-refundable and is subject to change.
Request your assessment before arranging document delivery to CPAWSB. Our team will let you know what documents are required based on the information you provide.
Need Help?
If you have questions about requesting a transcript assessment, submitting documents, or understanding application requirements, contact the Admission Advising team at [email protected] or 1.866.420.2350 ext. 6001#.
To verify your eligibility under the CIMA MOU pathway, arrange for the following documents to be submitted directly to CPAWSB.
1. Letter of Good Standing and Transcript
Arrange for CIMA to provide a Letter of Good Standing and official transcripts or documentation confirming successful completion of the required examinations and assessments.
The Letter of Good Standing must confirm:
- Your active membership status.
- Any disciplinary actions.
- The expiry date of the letter.
- That your membership was earned through CIMA's qualification process and not through recognition agreements.
2. Academic Documents
Submit:
- Official Canadian post-secondary transcripts, or
- An official third-party credential evaluation of international credentials from an ACESC-recognized credential evaluation service.
A basic credential assessment is sufficient.
3. Resume
Submit a comprehensive résumé that includes employment history, volunteer activities, community involvement, relevant experience, etc.
Transcript/Document Submission Methods
1. Electronic
Digital submissions must be sent directly to [email protected]. Other electronic mediums we accept are post-secondary institution-issued digital transcripts such as MyCreds.
2. Physical copy
Do not send documents to provincial CPA offices, as it can delay your assessment. Send sealed transcripts directly from the issuing institution to:
CPA Western School of Business
201, 1074 – 103A Street SW
Edmonton, Alberta T6W 2P6
Each time we receive a document, we will email you to confirm receipt and let you know if any required documents are still outstanding.
Note: Documents not in English must be translated by a certified translator.
Transcript assessment Timeline
- Transcript assessment begins after all documents are received.
- Typical processing: 10 business days
- Assessment validity: 1 year
- Missing documents after 6 months may result in a partial assessment
Do you have questions about our retention policy? See Personal Information Retention for more.
Need Help?
If you have questions about submitting documents or understanding application requirements, contact the Admission Advising team at [email protected] or 1.866.420.2350 ext. 6001#.
When your assessment is complete, you will receive:
- An Academic Bridging Results email outlining your eligibility under the CIMA MOU pathway.
- Information regarding any experience bridging requirements.
- Instructions for your next steps.
You will also receive notification when your transcript assessment results are available in My CPA Portal.
Access Your Results
Access results through My CPA Portal → Program Admission → Transcript Assessment
Your assessment should indicate a status of PEP Eligible if you qualify under the CIMA MOU pathway.
Need Help?
Contact the Admission Services team about your transcript assessment at [email protected] or 1.866.420.2350 ext. 6004#.
Once your assessment is complete and indicates PEP Eligible, you can submit a CPA PEP admission application.
The registration category on your CPA PEP application is International Designate – MOU.
After your admission application is approved and CFE registration opens, you may register for CFE Day 2 and Day 3 at the next available offering.
Application processing time is five business days. For the application process, see Apply to CPA PEP.
Need Help?
Contact the Admission Services team about your CPA PEP application and changing employer details on your account at [email protected] or 1.866.420.2350 ext. 6004#.
Frequently Asked Questions
CFE registration dates are published approximately one year in advance. Review the CPA PEP schedule for registration dates, deadlines, and exam information.
Register as early as possible to secure your preferred exam location and avoid late fees.
No. Becoming a CPA member and being licensed to provide public accounting services are separate requirements.
To become a CPA, you must complete the required education, examination, and practical experience requirements.
If you plan to provide public accounting or other regulated services, you must apply separately for the appropriate license or registration through your provincial CPA body.
For CIMA MOU candidates, demonstrating competency in Financial Reporting and Assurance may be required. Candidates who do not demonstrate the required depth through the CFE may need to complete the Post Designation Public Accounting (PDPA) program after becoming a CPA member.
Contact your provincial CPA body for information about public practice licensing requirements.
Capstone 2 is designed to prepare candidates for the CFE through case writing and technical competency development. This module does not include a final examination.
The module includes:
- Practice cases
- Marking guides
- Debrief materials
- Workshops
- Feedback from the National Marking Centre (NMC)
Capstone 2 Eligibility for CIMA MOUs
Yes. Although CIMA MOU candidates are exempt from Capstone 2, the module is strongly recommended as preparation for Days 2 and 3 of the CFE.
You may choose to:
- Register in the full Capstone 2 module, or
- Purchase the Review Materials Module (RMM) for self-study.
To obtain the CPA designation, you must successfully complete:
- Day 2 and Day 3 of the Common Final Examination (CFE)
- Any required practical experience requirements established by your provincial CPA body
If you have more than two years of post-designation professional accounting experience, you may qualify for an experience exemption.
Your eligibility will be assessed after your application is received and reviewed.
Candidates who do not qualify for an exemption may be required to submit a detailed assessment of their work experience.
Yes. Candidates are permitted a maximum of three attempts to successfully complete the Common Final Examination (CFE).
If you are unsuccessful after three attempts, you will be withdrawn from the CIMA MOU pathway.
If you wish to pursue the CPA designation in the future:
- You must meet the admission requirements in effect at that time.
- CIMA MOU exemptions will no longer apply.
- You cannot re-enter through the CIMA MOU pathway.
You may be eligible to apply through the International Designate (IFAC Member) pathway.
Yes. You may purchase the Review Materials Module (RMM) version of Capstone 2, which includes:
- Practice cases
- Suggested solutions
- Debrief materials
- Marking guides
The RMM is a self-study resource and does not include:
- Facilitator support
- Discussion boards
- Feedback on submitted work