eCareerMaps :Certified Accountants

Your Accounting Body Outside Canada

The Institute's International Qualifications Appraisal Board (IQAB) reviews the qualification programs of accounting bodies outside Canada and decides if they are equivalent to the Institute's qualification program. The IQAB looks at the educational, practical experience, and examination requirements, as well as professional standards for admission and continuance of membership.

Reciprocity Agreements

Based on the IQAB's assessment, international accounting bodies are categorized as either "recognized" or "non-recognized." The qualification program of recognized accounting bodies is considered equivalent to the Institute's qualification program. The Institute has reciprocal agreements with these bodies to recognize the qualifications of each other's members. These agreements are called "reciprocity agreements" or "mutual recognition agreements."

The qualification program of non-recognized accounting bodies has been assessed as not equivalent to the Institute's qualification program.

Accounting bodies outside Canada not listed below under Recognized Accounting Bodies or Non-Recognized Accounting Bodies have not been assessed by the International Qualifications Appraisal Board (IQAB).

Find out which category your professional accounting body is in by reviewing the lists of accounting bodies below.

Recognized Accounting Bodies

The International Qualifications Appraisal Board (IQAB) has determined that the programs offered by the following accounting bodies outside Canada are equivalent to the program offered by the Institute of Chartered Accountants of Ontario. The Institute has reciprocal agreements with these bodies to recognize the qualifications of each other's members.

  • The Institute of Chartered Accountants of Australia
  • The Institute of Chartered Accountants in England and Wales
  • The Institute of Chartered Accountants in Ireland
  • The Institute of Chartered Accountants of New Zealand (members must be admitted after December 1977)
  • The Institute of Chartered Accountants of South Africa
  • The Institute of Chartered Accountants of Scotland
  • The Japanese Institute of Certified Public Accountants
  • The Institute des Reviseurs d'Entreprises de Belgique
  • The Netherlands Institute of Registered Accountants
  • Ordre des experts comptables et des comptables agréés, France
  • The Instituto Mexicano de Contadores Públicos (members must be admitted after December 1997)
  • The Hong Kong Institute of Certified Public Accountants (members must have completed the professional program and final professional examination after December 2001)
  • U.S State Boards of Accountancy [Adobe PDF] that have adopted the 150 hour education requirement for the CPA designation or for the CPA designation and licensure and that also exempt Ontario CAs from the requirement to pass the uniform CPA examination

Non-Recognized Accounting Bodies

The International Qualifications Appraisal Board (IQAB) has determined that programs offered by the following accounting bodies outside Canada are not equivalent to the program offered by the Institute of Chartered Accountants of Ontario.

  • The Institute of Chartered Accountants of India
  • The Institute of Chartered Accountants of Pakistan
  • The Institute of Chartered Accountants of Sri Lanka
  • The Institute of Chartered Accountants of Zimbabwe
  • The Australian Society of Certified Practising Accountants
  • The Philippine Institute of Certified Public Accountants
  • The Association of Chartered Certified Accountants (United Kingdom, ACCA)
  • U.S. State Boards of Accountancy [Adobe PDF] that have not adopted the 150 hour education requirement or that require Canadian CAs to write the Uniform CPA Examination as a condition of membership

Non-Assessed Bodies

If the IQAB has not assessed the qualification program of your accounting body, it is considered to be a "non-assessed" accounting body. If your accounting body does not appear on the above lists of recognized and non-recognized bodies, then it is "non-assessed."