The latest rules may have changed given the integration of the CA, CMA and CGA into CPA (Canada). The following rule is likely still applicable to those who were CAs before the unification.
For new applicants, you may want to check out this page on
how to become a CPA in Canada
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I am glad to see more Canadian candidates visiting my site. So I would like to dedicate this week to study on the CA Reciprocity Examination (CARE) how you can get qualified as a US CPA licensee.
What is the CA Reciprocity Exam (CARE)?
In a nutshell, CARE is the Canadian version of IQEX which allows CA/CPAs from non-Canadian jurisdiction to get the equivalent qualification in Canada.
Not everyone is allowed to take CARE — only those from countries with a Mutual Recognition Agreement (MRA) with CICA (Canadian Institution of Chartered Accountants).
As of Nov 2010 there are 13 countries/jurisdictions under this agreement (click here for the MRA countries) and USA is one of them, with some restrictions.
Can All US CPAs Qualified to Take CARE?
No. In general, only the active CPA licensee registered in the substantially equivalent states are allowed.
The substantially equivalent states are generally the ones that comply with the US’ Uniform Accountancy Act, which states that the CPA qualification should include the 3Es: Education (150 credit hours), Exam (CPA exam) and Experience (at least 1 year). By now, almost all states are deemed substantially equivalent.
Please note the Canada system is similar to the US in that it is the provinces (not the CICA at national level) that grant CA designations. Therefore, you will have to double check with your province and see how they view these borderline states.
For Further Information
Here are the links to the 10 provinces for international candidates:
- British Columbia
- New Brunswick
- Nova Scotia
- Prince Edward Island