Your Path to Becoming a CA: You are NOT a current or past member of any accounting body, but you have a university degree in accounting or business

Step 1) Evaluation of Qualifications

You can ask the Institute before or after you come to Canada 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. (If you register as a student within three years, $380 of this evaluation fee will be credited towards your student registration fee). Based on the Institute's assessment, you may be granted some exemptions from the academic requirement. After sending in your documents, you should hear back from the Institute in about six months.

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 photocopies.
• A copy of your university's course calendar or syllabus with descriptions of all the courses you completed.

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 student CA.

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.

View a list of approved CA training offices in Ontario.

To qualify as a CA in Ontario, you must complete three years of work experience in an Ontario office approved for training CA students.

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 candidate in this path, you must:

• have a university degree
• be a resident of Ontario
• be employed by an approved office in Ontario.
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.

Step 5) Staff Training Program

Within the first 12 months of beginning your practical work experience, 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 Institute's 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 CKE 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) upon completion of the 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.

Academic Credential Assessment (Before HST)

Credential assessment (for individuals who are not a member of any accounting body outside Canada) *Please note if you register as a student within 3 years, $380.00 of this evaluation fee will be credited towards your student registration fee.

$ 480.00*

Registration Fees

	Jan. 1 - June 30	July 1 - Dec. 31
Student registration processing fee	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)	1450.00

Uniform Evaluation (UFE)

1350.00

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