Examinations

Uniform Evaluation (UFE)

The Uniform Evaluation (UFE) is a three day national examination. It covers the basic competencies needed by an entry-level chartered accountant. During the exam, you will write several papers responding 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. To be eligible to write the Uniform Evaluation, you must successfully complete or be exempted from the Professional Program.

You can write the UFE a maximum of four times.

Exemption

If you are a current or past member of a recognized accounting body, you are exempted from the UFE. All other CA students and international CA candidates, including members of non-recognized and non-assessed accounting bodies must pass the UFE.

CA Reciprocity Examination (CARE)

If you are a current or past member of a recognized accounting body, you will be exempted from the professional program which is comprised of:

• The Core Knowledge Examination
• The School of Accountancy
• The 5 day Staff Training Program

However, you must write the CA Reciprocity Examination (CARE).

The CARE is how the provincial and territorial CA Institutes measure the required professional competence in a Canadian context.  Specifically, the CARE examines candidates on their knowledge of Canadian taxation law, Canadian business law and the Canadian CA profession’s rules of professional conduct. The CARE is a 4 hour, 100 multiple choice question, non-disclosed examination. The examination is held once a year, in October, at the Institute's offices in Toronto.

To prepare for the CARE, you can take the one-week CARE Preparation Program offered through the Institute in August each year.

Find for more information about the CA Reciprocity Examination and the CARE Preparation Course [PDF].