Your Path to Becoming a CA: You are a member or past member of a non-assessed accounting body

Step 1) Evaluation of Qualifications

You should contact the Institute to determine whether your accounting body has been the subject of a previous assessment by the Institute. Such assessments are done to determine whether the General Education Requirement, Practical Experience and Examination components of the accounting body’s qualification process are similar to those of the Institute. The information is used in determining whether you can be granted exemptions from the education and/or examination requirements of the Ontario CA Program.

If your accounting body has not been assessed by the Institute, you may request the Institute to evaluate your academic background to determine if you are eligible for any exemptions from the academic requirement. The fee for this evaluation is $480 and takes about 3 months to complete. A portion of this assessment fee, $380, is credited towards the student registration fee if the student registers within 3 years of the preliminary assessment.

You may also request that the Institute assess the qualification process of your accounting body. Such assessments can take up to 18 months to complete.

Members of non-assessed accounting bodies are usually required to complete all the requirements of the Institute's professional program (including the Core Knowledge Examination and the School of Accountancy).

If you are not satisfied with the assessment of your qualifications, you can petition the Applications Committee for a review. You will then 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 final 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

Application for Evaluation of your Academic Credentials

You need to complete the Preliminary Evaluation of Advanced Standing for Foreign-trained Accountants form and send it to the Institute with the following documents:

• A copy of your university degree
• Official transcripts of all courses you completed at university as part of your degree program. Be sure to send original transcripts issued by your university and not photo copies.
• A copy of your university’s course calendar or syllabus with descriptions of all the courses you completed.

You need to send to the Institute:

• A chronological résumé detailing your work experience. Forms completed by previous and current 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 work experience requirements. (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.

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) Academic Requirement

After evaluating your qualifications, the Institute may determine that you have not met the academic requirement. In this case, you will be asked to complete specific university courses to meet the requirement. Find out about Canadian universities at the Settlement.Org website.

Most training offices in Ontario approved for training CA students are interested in hiring individuals who have completed the academic requirement. Therefore, it is recommended that you complete the academic requirement before seeking employment as a CA Student.

51-credit-hour Academic Requirement

The 51-credit-hour requirement consists of 17 3-credit-hour (or equivalent) courses approved by the Institute in the following areas:

Financial accounting	15
Cost and management accounting	6
Advanced accounting elective	3
Auditing	9
Taxation	6
Business information systems	3
Finance/financial management	3
Economics	3
Law	3
Total	51

Step 3) Practical Work Experience

Your next step to becoming a Chartered Accountant is to obtain employment in an approved training office in Ontario and begin your practical work experience. There are approximately 600 firms in Ontario approved for training CA students.

Approved training offices in Ontario

To qualify as a CA in Ontario, you must complete 3 years of work experience in an Ontario office approved for training CA students. You may be granted some exemption from the practical work experience requirement, based on the Institute's evaluation of your previous work experience.

For more information about the practical work experience requirement, see the Canadian Institute of Chartered Accountants publication CA Practical Experience Requirements.

Once you have obtained either full- or part-time employment with an approved training office, you will be eligible to register 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 4) Registration with the Institute as a Student

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

• have a university degree
• be a resident of Ontario
• be employed by an approved training office in Ontario (if practical work 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

• If you have not already provided it, 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.
• If you have not already provided it, a university syllabus or course calendar from your university describing the courses you completed. If this document is not in English, you must send as well a notarized translation of course descriptions for all courses you completed.

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 detailed résumé providing details about your previous accounting work experience.

How Much Does It Cost?

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

Step 5) Staff Training Program

Within the first 12 months of registering as a CA student, you are required to complete a five-day staff training program. The objective of this program is to familiarize you with:

• the performance of audit and non-audit engagements
• the operation of a public accounting office
• the rules and regulations that govern the practice of public accountancy in Ontario

Many firms that train CA students offer an Institute-approved program. If your employer does not offer this program, you can attend one of the programs offered by the Institute throughout the year.

Step 6) Professional Program

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

• the Core Knowledge Examination (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  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 3-week School of Accountancy, you will write the 2-day End-of-School Examination. The first day of the examination will be one comprehensive question and the second day consists of multi competency case type questions.

Step 7) Uniform Evaluation (UFE)

You can write the Uniform Evaluation (UFE) at any point upon completion of the School of Accountancy. The UFE is a 3-day national examination. It covers the competencies needed as by an entry-level chartered accountant. During the exam, you will write papers in response 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 four times.

Step 8) Practical Work Experience

Complete your practical work experience requirement.

Step 9) 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	100.00	100.00
Annual maintenance of student registration	250.00	125.00
Chartered Accountants Students' Association of Ontario (CASAO) annual membership	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)	1,450.00

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