Your Path to Becoming a CA: You are a member or past member of a non-recognized accounting body. You have passed the final qualifying examination.

Step 1) Evaluation of Qualifications

As a member of a non-recognized accounting body you are granted exemption from the following:

• The university degree requirement, if a degree is not held;
• 48 credit hours (16 courses) of the 51 credit hours (17 courses) of prescribed university degree credit courses (exemption from the 3 credit hour, 1 course, requirement in Canadian business law is not automatically granted); and
• the 5 day Staff Training Program

You can ask the Institute to evaluate your professional education and practical work experience to determine if you are eligible for any exemptions from the professional education or practical work experience requirement. You don't have to have your qualifications evaluated before you register with the Institute, but you may wish to do so to help you make career decisions. The evaluation is free.

Exemptions from the Institute's professional education requirement (including the Core Knowledge Examination and School of Accountancy) are very rarely granted. However, if you feel your qualifications are exceptional in comparison with other applicants from the same accounting body, you may apply for exemption from the professional education requirement.

You will be invited to attend a hearing before members of the Applications Committee at the Institute's office in Toronto, Ontario. At the hearing, you will present information that supports your request for full or partial exemption from the academic, professional education, and/or practical work experience requirements. The Applications Committee will make a decision about whether you are eligible for any exemptions.

There is a waiting time of approximately two to five months to schedule a hearing before the Applications Committee.

Application Process

You need to send to the Institute:

• A chronological résumé detailing your work experience
• If you are applying for an exemption from the professional education or practical work experience requirement, forms completed by your current and previous employers to verify your previous accounting experience
• A letter from your accounting body certifying that you are a "member in good standing" (see Glossary) or that at the time your membership ended, you were a member in good standing.
• Documentation from your accounting body explaining its qualification process, including education and the length and nature and other relevant details of any period of practical work experience. (This information can be downloaded from your accounting body's website.)
• An official transcript of the results of your final qualifying examination from your accounting body. Be sure to send an original transcript. Photocopies are not accepted.
• Official transcripts for courses you completed at a university as part of a degree program

Translations

If your documents are not in English, you must send original documents along with notarized translations. Find contact information for the Association of Translators and Interpreters of Ontario (ATIO).

Step 2) Practical Work Experience

To qualify as a CA in Ontario, you must have 3 years of work experience that is assessed by the Institute as being equivalent to experience acquired by an entry-level Chartered Accountant in Ontario. Your previous experience will be assessed and a determination will be made as to whether it meets the practical experience requirement or if you need to acquire additional specific experience in an approved training office in Ontario.

Learn more about the practical experience requirement. Read the Institute of Chartered Accountants publication CA Practical Experience Requirements.

If you have not fulfilled the practical work experience requirement, you will be required to obtain employment in an approved training office prior to registering with the Institute as a CA student.

Employment Support for Newcomers

Communities throughout Ontario offer a variety of free and low-cost resources and supports to assist newcomers to find employment in their field. Find information about employment programs.

Step 3) Registration with the Institute as a Student

To register with the Institute as a student in this path, you must:

• be a member of a non-recognized accounting body outside Canada
• be a resident of Ontario
• be employed in an approved training office in Ontario approved by the Institute for training CA students (if the practical work experience requirement is not fulfilled)

Frequently Asked Question

What is the difference between a student and a membership candidate?

Registration Process

Send a completed student registration form to the Institute. Include with your registration form:

Proof of Identity

• A copy of your birth certificate, along with a copy of your passport, proof of Canadian citizenship, Permanent Resident Card, or Record of Landing in Canada

and

• If you have changed your name, a copy of your marriage certificate or other legal document relating to your name change.

Education

• An official transcript of all university courses you have taken as part of your degree. An official transcript has the official stamp or seal of your university. Photocopies of transcripts are not accepted.

Professional Membership

• If you have not already provided it, a letter from your accounting body confirming that you are a "member in good standing" (see Glossary). If you are not currently a member, the letter should confirm that you were a member in good standing up to the point when you stopped being a member. Be sure to send an original letter and not a photocopy.

Work Experience

• If you have not already provided it, a resume providing details of your previous accounting work experience

How Much Does It Cost?

The fees for this path are listed at the bottom of the page.

Step 4) University Course in Canadian Business Law

Take an approved university course in Canadian business law either before or after you register with the Institute. This course must be completed prior to attempting any Institute Examinations. Find out about Canadian universities at the Settlement.Org website.

Step 5) Professional Program

Most student candidates enroll in the Institute's Professional Program at the end of their first year of practical work experience. The Institute's Professional Program has two components:

• the Core Knowledge Exam (CKE)
• the School of Accountancy (SOA)

Core Knowledge Examination

The Core Knowledge Examination (CKE) is a four-hour multiple-choice examination that tests your knowledge on the competencies outlined in The UFE Candidates’ Competency Map [PDF]. You must pass this examination before you are eligible to attend the School of Accountancy (SOA). You can write the Core Knowledge Examination in January or May of each year.

School of Accountancy

The School of Accountancy (SOA) is a three-week period of full-time study in June. In the months before the School of Accountancy begins, you will be provided with readings and assignments to prepare for the School. The Institute also offers lectures and workshops during the winter months before the School of Accountancy to help you prepare.

End-of-School Examination

At the end of the three-week School of Accountancy, you will write the 2 day End-of-School Examination (ESE). The first day of the examination will be one comprehensive question and the second day consists of multi competency, case type questions.

Step 6) Uniform Evaluation (UFE)

You can write the Uniform Evaluation (UFE) upon completion of the School of Accountancy. The UFE is a3 day national examination. It covers the competencies needed as by an entry-level chartered accountant. During the exam, you will respond to descriptions of business situations that represent the kinds of challenges you have faced during your work experience or will soon be facing in your professional career as a CA.

The UFE is held every year in September at several locations across Ontario. You can write the UFE a maximum of 4 times.

Step 7) Practical Work Experience

Complete the practical work experience requirement.

Step 8) Application for Membership

When you have completed all the requirements, you will be eligible to apply for membership in the Institute. This membership allows you to use the CA designation and the title Chartered Accountant.

Fees for this Path

These fees are for 2010/2011.

Registration Fees

	Jan. 1 - June 30	July 1 - Dec. 31
Student registration fee	100.00	100.00
Maintenance of registration to December 31st	250.00	125.00
Student's Association Fee	30.00	15.00
HST	49.40	31.20
Total	$ 429.40	$ 271.20

Exam and Professional School Fees (Before HST)

Core Knowledge Examination	325.00
School of Accountancy (3 week course and exam)	1450.00

Uniform Evaluation (UFE)

1,350.00

Membership Fees (Before HST)

Student admission (after fulfilling the student requirements)

500.00

Annual membership (in the Institute of Chartered Accountants of Ontario and the Canadian Institute of Chartered Accountants)

970.00