The Canadian CPA profession and CPA Ireland (Institute of Certified Public Accountants in Ireland) are now in the process of negotiating a new agreement that sets out how members of each respective profession can obtain the designation of the other.
This MRA expired on July 8, 2022.
Background
The CGA Provincial Bodies and CGA Canada signed the existing Mutual Recognition Agreement (MRA) with CPA Ireland (Institute of Certified Public Accountants in Ireland) in 2014.
Upon unification of Canada’s three individual accounting bodies in 2014, the commitments of each CGA body who was party to the agreement was transitioned to the new CPA body for that jurisdiction. With the exceptions of CPA Bermuda, which did not have a legacy CGA body, and CPA Quebec, which was not a party to the original agreement, the new CPA bodies continued to honor the agreement. On July 9, 2021, CPA Canada sent CPA Ireland a notice of termination of the MRA to terminate the MRA effective July 8, 2022.
Following CPA Canada’s termination of the agreement, we are now in the process of negotiating a new agreement that sets out how members of each respective profession can obtain the designation of the other.
During this negotiation, the terms of the previous Mutual Recognition Agreement (MRA) will be respected for a one-year notice period until July 8, 2022, and fully completed applications for membership under the MRA must be received by the applicable body by this date. Another 12 months will be provided to process those completed applications.
Eligibility under MRA (until July 8, 2022)
Requirements of the MRA
- You did not obtain membership into CPA Ireland through an MRA with another professional body;
- Not currently subject to any disciplinary sanctions and have not been subject to any disciplinary sanctions within the last five years prior to applying for membership under this MRA;
- Applicants who received their designation after July 31, 1998, must have a university degree from a post-secondary institution review completed to ensure Canadian equivalency;
- Complete the CPA Reciprocity Professional Development course (CPARPD) by registering with CPA Alberta
Requirements of CPA Alberta
In addition to the requirements under the MRA, CPA Alberta’s legislation contains additional requirements that you must also meet. They are as follows:
- Be a Canadian Citizen or legally permitted to work or study in Canada (for more information, visit the Canadian Immigration and Citizenship at www.cic.gc.ca);
- Have attained a minimum of 2 years of pre-designation international employment outside of Canada, in the accounting profession, immediately prior to receiving your foreign designation (a reduction of this time may be requested, contact registrations@cpaalberta.ca for further information).
Pre-assessment Questionnaire
After reviewing the above requirements, if you believe you are eligible to apply for membership under this MRA, you are required to fill out a pre-assessment questionnaire (PAQ). The PAQ confirms your eligibility and based on the results, you will be provided guidance on your next steps.
After you have submitted a complete PAQ, you will be sent the results within 5 – 10 business days (volume dependent).
Please note: The pre-assessment does not constitute an application. Rather, the process is to help you understand whether you meet the requirements prior to a formal application.
Ready to begin the process? Click the button below for instructions on completing the PAQ.
Application
Based on the results of your PAQ, if you are eligible and wish to proceed with an application, it will be available through the online portal. All information submitted as part of the pre-assessment will form part of your application. In addition, the following are required to create a complete application:
- Online submission of a complete application form that has been notarized by a notary public or commissioner of oaths.
- Payment of the prescribed fees. This includes the one-time Application Fee, plus your prorated Annual Member Fee. For information on the CPA Alberta Fee Schedule, please click here.
- Provide additional evidence as requested and satisfactory to the Registrar.
Once we have received a complete application and related documents and the Registrar has reviewed your application, you will receive an email notifying you of the outcome.
As mentioned above, a complete application must be received no later than July 8, 2022 in order to be eligible to proceed via this agreement. A complete application consists of all of the above documentation being received and reviewed and an application for membership completed, submitted and fees paid.
Alternative Documentation
In extraordinary circumstances where required documents are not obtainable for reasons beyond your control, applicants can take steps to explore acceptable alternative documentation. Requests to consider alternative documents are assessed on a case-by-case basis. Please contact registrations@cpaalberta.ca for more information prior to submitting your application.
Timeline
Once we have received a complete application and related documents, processing time may take between four to six weeks. After the Registrar has reviewed your application, you will receive an email notifying you of the outcome. You are reminded that you are not permitted to promote yourself as a CPA member in the province of Alberta unless your application has been approved.
Appeal Rights
An applicant whose application for registration is approved subject to conditions, whose registration is deferred, or whose application is refused by the Registrar or the Registration Committee may, within 30 days after being given a copy of the decision, appeal to an Appeal Tribunal. A notice of appeal must explain what is being appealed, why the appeal is being made, and what results are sought from the appeal.
Please note: Approval for admission to membership solely qualifies the applicant for certification as a CPA in Alberta; it does not provide the rights to practice professional or public accounting. If you wish to practice professional or public accounting in the province of Alberta, you will be required to successfully complete the CPA Reciprocity Examination (CPARE) instead of completing the CPARPD as well as meet Alberta’s Professional Accounting Firm Registration Criteria (PAFRC). More information in regards to the CPARE and professional and public accounting requirements can be found on our website.