Career Map: Chartered Accountant (CA)

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Access to the Chartered Accountants in Ontario

This career map was updated in June 2011. The information in this career map is a summary of information available on the ICAO website. Please visit the ICAO website for the most detailed and current information about applying for membership.

Copyright in this career map is held jointly by the Queen’s Printer for Ontario and the Institute of Chartered Accountants of Ontario (ICAO), © 2011. This career map may be used or reproduced by any third party for non-commercial, not-for-profit purposes, as long as no fee, payment or royalty of any kind is charged by the third party for any further use or reproduction of the career map by any person. Any proposed commercial or for-profit use or reproduction of this career map requires a written licence from the Queen’s Printer for Ontario and the Institute of Chartered Accountants of Ontario (ICAO).

This career map is for internationally educated Chartered Accountants. Chartered Accounting is a regulated profession in Ontario. You must be a registered member of the Chartered Accountants of Ontario (ICAO) to work as a professional Chartered Accountant in Ontario. This career map describes the process to become a registered member of ICAO.

Chartered Accountants

The education of Chartered Accountants covers all aspects of accounting, including audit and assurance. Chartered Accountants hold positions in business, commerce, industry, government, education, non-profit, and public practice.

Institute of Chartered Accountants of Ontario

The Institute of Chartered Accountants of Ontario (ICAO) is a self-regulating professional body. You must be a member of the ICAO to use the title chartered accountant (CA) and the CA designation in Ontario. The Institute works in partnership with the other provincial institutes of CAs and the Canadian Institute of Chartered Accountants to harmonize standards and programs.

The Institute of Chartered Accountants of Ontario
69 Bloor Street East
Toronto, ON M4W 1B3 Canada
Tel: 416-962-1841
Toll free: 1-800-387-0735
Fax: 416-962-8900
E-mail: custserv@icao.on.ca
www.icao.on.ca

Canadian Institute of Chartered Accountants
277 Wellington Street West
Toronto, ON M5B 3H2 Canada
Tel: 416-977-3222
Toll free: 1-800-268-3793
Fax: 416-204-3416
www.cica.ca

Academic Requirement

To register as a student and begin the CA qualification program, you need to have a four-year, 120-credit-hour university degree that either includes or has been enhanced by 51 credit hours of prescribed university degree credit courses. Most public accounting offices in Ontario approved for training CA students hire individuals who have completed or almost completed the academic requirements.

The 51-credit-hour requirement consists of 17 three-credit (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

Exemption

If you are a current or past member of a recognized accounting body outside Canada, you are automatically exempt from the academic requirement.

If you are a current or past member of a non-recognized accounting body outside Canada, you are exempt from:

• 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 three-credit-hour, one course, requirement in Canadian business law is not automatically granted) and
• The five-day Staff Training Program

If you are a current or past member of a non-assessed accounting body outside Canada, or if you are not a current or past member of any accounting body, you must complete the academic requirements. You can ask the Institute to evaluate your qualifications to determine if you are eligible for any exemptions from the academic requirements. See the Evaluation of Qualifications section in this document.

Your Path to Becoming a Chartered Accountant in Ontario

This section will help you determine your path to becoming a CA in Ontario, depending on your professional education and affiliation. It is important that you review each section below:

Evaluation of Qualifications

You can contact staff at the Institute of Chartered Accountants of Ontario to ask them to assess your qualifications before or after you arrive in Canada. The Institute will evaluate your education, training, and work experience and will let you know what additional requirements you will need to complete in Ontario to get the CA designation.

Members of Recognized Accounting Bodies

If you are a current or past member of a recognized accounting body, you do not need to have your qualifications evaluated before you register as a membership candidate. As a membership candidate, you are exempt from the Institute’s Professional Program requirement and the UFE. The Institute will evaluate your work experience when you submit your registration documents. If the Institute determines that you have three years of accounting work experience that is equivalent to the work experience acquired by an entry-level chartered accountant in Ontario, you will be exempted from the practical work experience requirement. You must successfully complete the CARE.

Members of Non-Recognized Accounting Bodies

If you are a member of a non-recognized accounting body outside Canada, you are automatically exempt from most of the academic requirements. You need to complete only one university course in Canadian business law. You can ask the Institute to evaluate your professional education and work experience to determine if you are eligible for any additional exemption from the professional education or practical work experience requirement. The evaluation is currently free. Administrative staff at the Institute will make a preliminary assessment of your eligibility for exemptions and will notify you in about three months. Then you will attend a hearing before members of the Applications Committee at the Institute’s office in Toronto, Ontario. At the hearing, you will be invited to present information that supports your request for full or partial exemption from the professional education and/or practical experience requirements. The Applications Committee will make a decision about whether you are eligible for any exemption. There is a waiting time of approximately three to four months to schedule a hearing before the Applications Committee.

Members of Non-assessed Accounting Bodies

If you are a member of a non-assessed accounting body, you can have your qualifications as well as the qualification process of your accounting body evaluated by the Institute. The Institute will decide if you are eligible for any exemption from the academic, professional education, or practical work experience requirement. This evaluation is free. The process can take anywhere from three months to one year. If you are not satisfied with the assessment of your qualifications, you can petition the Applications Committee for a review. 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 professional education and/or practical work experience requirements. The Applications Committee will make a final decision about whether you are eligible for any exemption. There is a waiting time of approximately three to four months to schedule a hearing before the Applications Committee.

If You Are Not a Member of Any Accounting Body Outside Canada

If you are not a member of any accounting body outside Canada, but you have a university degree, you can apply to the Institute to have your academic qualifications evaluated. The cost of this evaluation is $480 CDN. Based on the Institute’s assessment, you may be granted some exemption from the academic requirement. You should hear from the Institute within four to six weeks after submitting your transcripts.

English Language

You don’t have to pass an English language test to become a CA in Ontario. However, to work as a student in an approved training office in Ontario and to complete the CA professional education and examinations, you will require excellent oral and written communication skills in English.

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 UFE, 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 composed of:

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

However, you must write the 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 four-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.

Professional Program

The Institute’s Professional Program has two components:

• The Core Knowledge Examination (CKE)
• The School of Accountancy (SOA)

Core Knowledge Examination (CKE)

Currently, the CKE is a four-hour, multiple-choice examination that tests your knowledge of the competencies outlined in the UFE Candidates Competency Mapat (PDF). You must pass this examination before you are eligible to attend the SOA. You can write the CKE in January or May.

School of Accountancy (SOA)

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

End-of-School Examination

At the end of the three-week SOA, you will write the two-day End-of-School Examination. Currently, the first day of the examination is one comprehensive question and the second day consists of multi-competency, case-type questions.

Exemption

If you are a member of a recognized accounting body outside Canada, you are exempt from the Professional Program. Members of non-recognized and non-assessed accounting bodies are required to complete the Institute’s Professional Program requirement. In rare cases, exemptions are granted. You can ask the Institute to evaluate your qualifications to determine if you are eligible for any exemptions.

Practical Work Experience

Qualifying practical experience is defined in terms of both the duration of the practical experience term and the depth and breadth of competency development during that term. The minimum term of practical experience in Canada is three years. To meet the depth and breadth requirements, a CA student must develop and demonstrate:

• Pervasive qualities and skills, comprising Ethical Behavior and Professionalism, Personal Attributes, and Professional Skills: while many of these pervasive qualities and skills are fundamental to all successful professionals, CA qualification ensures that the CA student develops these qualities and skills as an entry-level CA and
• Specific competencies, comprising the specific competency areas of the CA profession grouped into six categories:
  • Performance Measurement and Reporting
  • Assurance
  • Taxation
  • Governance, Strategy and Risk Management
  • Management Decision-Making
  • Finance

For a complete list of competencies, refer to The UFE Candidates’ Competency Map (PDF).

Qualifying CA training programs must meet the minimum requirements for depth and breadth of competency development as outlined in the CA Practical Experience Requirements. The Institute will evaluate your international experience and decide if your experience meets these practical experience requirements. You may be exempted from some or the entire practical work experience requirement or you may have to work for a specified period in an approved training office in Ontario to meet the practical experience requirement.

Visit the ICAO website for a list of approved training offices in Ontario. For more information about the practical work experience requirement, see the Canadian Institute of Chartered Accountants publication CA Practical Experience Requirements.

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.

Exemption

If you are a member or past member of a recognized or non-recognized accounting body outside Canada, you are exempt from the five-day staff training requirement.

Membership

You can apply for membership in the Institute when you:

• Pass the Core Knowledge Examination
• Attend the School of Accountancy and pass the End-of-School Examination
• Complete the five-day staff training program
• Meet the practical work experience requirement or are exempted from all or some of the above and
• Pass the Uniform Evaluation, if you are member of a non-recognized or non-assessed accounting body outside Canada or
• Pass the CA Reciprocity Examination, if you are a member of a recognized accounting body.

As a member of the Institute, you will have the right to use the CA designation and to call yourself a Chartered Accountant.

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 IQAB.

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

Recognized Accounting Bodies

The 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 have been 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 have been 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 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 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 Practicing Accountants
• The Philippine Institute of Certified Public Accountants
• The Association of Chartered Certified Accountants (United Kingdom, ACCA)
• U.S. State Boards of Accountancy 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.”

Choose Your Path

To find out your individual path to becoming a CA, you first need to know if your accounting body outside Canada is "recognized," "non-recognized," or "non-assessed" by the IQAB.

Path 1) Your Path to Becoming a CA: You are a member or past member of a recognized accounting body (including recognized U.S. State Boards of Accountancy)

If this describes you, you can apply to register with the ICAO as a membership candidate. You do not need to be a resident of Ontario when you register. A membership candidate is someone whose accounting body has a reciprocity agreement with the Institute to recognize the qualifications of each other’s members. As a membership candidate, you are exempt from the Professional Program requirement and the national UFE. In addition, you may be exempted from some or the entire work experience requirement.

Please read this page carefully. These are the steps you need to take:

• Register with the Institute as a Membership Candidate
• Pass the CA Reciprocity Examination
• Meet (or be exempted from) the three-year practical work experience requirement
• Apply for membership in the Institute

Translations

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

Step 1: Registration as a Membership Candidate

To register as a membership candidate, you do not need to be a resident of Ontario. However, you must:

• Be a current or past member of a recognized accounting body outside Canada
• Have passed the normal final qualifying examination for membership in your accounting body
• Have lived outside Canada for a period of at least three years before you wrote your accounting body’s qualifying examinations

Application for the Registration Process

Send a completed membership candidate registration application form at to the Institute.

Proof of Identity

• Include with your application form 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

Membership in a Recognized Accounting Body Outside Canada

Your accounting body must complete and send directly to the Institute a Confirmation from Recognized Accounting Body form (PDF).

Work Experience

An Experience Certification Report (PDF) must be signed by each of your past employers and submitted directly to the ICAO.

Residency Requirement

To show proof of residency, you may be required to submit:

• A copy of your Record of Landing in Canada or Permanent Resident Card
• A copy of your birth certificate and
• A transcript of your final qualifying exam with your professional accounting body

Step 2: CA Reciprocity Examination (CARE)

The CARE tests your knowledge of Canadian taxation law, Canadian business law, and the Canadian CA profession’s rules of conduct. 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 Course offered through the Institute in August each year. Find more information about the CA Reciprocity Exam (CARE) and the CARE preparation course.

Step 3: Practical Work Experience Requirement

To qualify as a CA in Ontario, you must complete three years of work experience in an approved training office. Qualifying practical experience is defined in terms of both the duration of the practical experience term and the depth and breadth of competency development during that term.

The Institute will evaluate your international experience to assess whether it is equivalent to experience normally acquired in an approved training office in Ontario. On the basis of this evaluation, you may be eligible for exemption from some or the entire practical work experience requirement.

If the Institute determines that your work experience is equivalent to the work experience acquired by an entry level CA in Ontario, you will be exempted from the practical work experience requirement. You will then be able to apply for membership in the Institute.

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

View a list of approved CA training offices in Ontario.

Step 4: Apply for Membership in the Institute

When you have completed all the requirements and your application has been approved by the Applications Committee, you will be eligible to apply for membership in the Institute. This membership allows you to use the CA designation or the title Chartered Accountant.

Path 2) 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.

Please read this page carefully. These are the steps you need to take:

• Have your qualifications evaluated by the Institute
• Have your previous accounting experience assessed by the Institute. If your previous experience does not fulfill the three year Practical Work Experience requirement, obtain a job with an approved training office in Ontario
• Register with the Institute as a student
• Complete an approved university course in Canadian business law before or after you register
• Complete the Institute’s Professional Program, including the Core Knowledge Examination (CKE), and the School of Accountancy (SOA) which includes the End-of-School Examination
• Pass the Uniform Evaluation (UFE)
• Meet the three-year practical work experience requirement
• Apply for membership in the Institute

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 three-credit hour, one-course, requirement in Canadian business law is not automatically granted) and
• the five-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 CKE and SOA)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” 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) on the ATIO website.

Step 2: Practical Work Experience

To qualify as a CA in Ontario, you must have three years of work experience that is assessed by the Institute as being equivalent to experience acquired by an entry-level CA 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.

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 fields.

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)

Registration Process

Send a completed student registration form at www.icao.on.ca/Forms/1008page2546.pdf 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.” 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 résumé providing details of your previous accounting work experience

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 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 SOA You can write the CKE in January or May of each year.

School of Accountancy

The SOA is a three-week period of full-time study in June. In the months before the SOA 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 SOA to help you prepare.

End-of-School Examination

At the end of the three-week School of Accountancy, you will write the two-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 6: Uniform Evaluation (UFE)

You can write the UFE upon completion of the SOA. The UFE is a three-day national examination. It covers the competencies needed by an entry-level CA. 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 four 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.

Path 3) Your Path to Becoming a CA: You are a member or past member of a non-assessed accounting body

Please read this page carefully. These are the steps you need to take:

• Have your qualifications evaluated by the Institute
• Fulfill (or be partially exempted from) the 51-credit-hour academic requirement
• Have your previous accounting experience assessed by the Institute. If your previous experience does not fulfill the three year Practical Work Experience requirement, obtain a job with an approved training office in Ontario
• Register with the Institute as a student
• Complete the five-day staff training program
• Complete the Institute’s Professional Program including the Core Knowledge Examination and the School of Accountancy, which includes the End of School Examination
• Pass the Uniform Evaluation
• Meet the three-year practical work experience requirement
• Apply for membership in the Institute

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 to determine 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 CDN and takes about three months to complete. A portion of this assessment fee, $380, is credited towards the student registration fee if the student registers within three 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 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

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” 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 on the ATIO website.

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.

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 three-credit-hour (or equivalent) courses approved by the Institute as outlined in more details on page 1.

Step 3: Practical Work Experience

Your next step to becoming a CA 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.

Find approved 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. 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 fields.

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)

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.” 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.

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 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 SOA. You can write the CKE in January or May of each year.

School of Accountancy

The SOA is a three-week period of full-time study in June. In the months before the SOA 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 SOA to help you prepare.

End-of-School Examination

At the end of the three-week SOA, you will write the two-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 UFE at any point upon completion of the SOA. The UFE is a three-day national examination. 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.

Path 4) 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

Please read this page carefully. These are the steps you need to take:

• Have your academic background evaluated by the Institute
• Fulfill (or be exempted from) the 51-credit-hour academic requirement
• Get a job with an approved training office in Ontario
• Register with the Institute as a student
• Take the five-day staff training program
• Complete the Institute’s professional program
• Pass the Uniform Evaluation
• Meet the three-year practical work experience requirement
• Apply for membership in the Institute

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 CDN. (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 on the ATIO website.

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 three-credit hour (or equivalent) courses approved by the Institute as explained in details in page 1.

Step 3: Practical Work Experience

Your next step to becoming a CA 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.

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

Registration Process

Send a completed Student Registration form (PDF) 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)

Step 7: Uniform Evaluation (UFE)

You can write the UFE upon completion of the School of Accountancy. The UFE is a three-day national examination. It covers the competencies needed as by an entry-level CA. 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.

Finding a Student CA Job

Practical work experience is a requirement for qualifying as a CA. Your work experience outside Canada will be assessed by the Institute and compared with work experience normally gained by an entry-level Chartered Accountant in Ontario. You may be required to work in an Institute-approved Ontario training office for a specified amount of time to complete the practical work experience requirement.

Student positions with approved training offices in Ontario are limited. Your chances of getting a job in a training office will be greater if you have completed all or most of the academic requirements for becoming a CA.

Training offices are very interested in candidates who can develop new business areas. They are also interested in individuals with broad computer software knowledge, especially in the areas of electronic filings, computerized financial systems, electronic data exchange, and auditing within an electronic data-processing environment.

In addition, expertise in the following areas is in demand:

• Financial analysis
• Taxation
• Cost accounting
• International and forensic accounting

Employment Agencies

Some employment agencies specialize in recruiting financial services staff. These agencies help employers fill both temporary and permanent employment vacancies. You don’t need to have an accounting designation to register with these agencies. They work with employers who need both professional and clerical accounting staff. They include:

• Accountemps
• Adecco Financial Staffing
• Robert Half Finance and Accounting

Related Occupations

You can work in many different types of jobs related to accounting before you get an accounting designation from an Ontario accounting body. Working as an accounting clerk or bookkeeper will help you keep your skills current, establish a personal network, and get to know the Ontario workplace.

In addition, many employers hire junior accountants who do not yet have Ontario accounting designations. You may also qualify for employment as a financial analyst with a financial institution.

Related Jobs Not Requiring an Accounting Designation

Here are some examples of common job titles for accounting clerks:

Accounts payable clerk	General ledger clerk
Accounts receivable clerk	Bookkeeper
Payroll clerk	Finance clerk
Audit clerk	Costing clerk
Budget clerk	Billing clerk
Tax clerk	Tax return preparer
Freight clerk

Please visit the Toronto Financial Services Alliance website for many resources related to entering the financial services sector in Ontario.

For a detailed description of professional accounting and clerical accounting occupations, visit the National Occupation Classification website.

ICAO Registration Forms And Documents

Links to ICAO Forms:

• Student registration forms
• Membership candidate registration forms
• Preliminary Evaluation of Advanced Standing for Foreign-trained Accountants form

For detailed information about the practical work experience requirement, see the CICA’s publication CA Practical Experience Requirements. To learn more about the Uniform Evaluation Examination, read CICA’s publication The UFE Candidates’ Competency Map: Understanding the Professional Competencies Evaluated on the UFE.

Learn more about the CA Reciprocity Examination (CARE).

Fees (2010/2011)

Some fees may not apply to you. All fees are shown in Canadian dollars and are subject to change.

Credential assessment (if you are not a member of any accounting body outside Canada)	$480
Credential assessment (if you are a member of an accounting body outside of Canada)	no charge

	Jan. 1 – June 30	July 1 – Dec. 31
Student registration fee	$100.00	$100.00
Annual maintenance of student registration	$250.00	$125.00
Students’ Association Fee	$30.00	$15.00
HST	$49.40	$31.20
Total	$429.40	$271.20

Membership candidate registration	$100.00	$100.00
Annual maintenance of membership candidate registration	$250.00	$125.00
HST	$45.50	$29.25
Total	$395.50	$254.25

Exam and Professional School Fees (Before HST)

Core Knowledge Examination	$325
School of Accountancy	$1,450
Uniform Evaluation (UFE)	$1,350
Chartered Accountants Reciprocity Exam (CARE)	$425
Chartered Accountants Reciprocity Exam (CARE) Preparation Course	$630
Preparation Materials Only for CARE Exam	$490

Membership Fees (Before HST)

Membership candidate admission (after passing the CARE)	$500
Student admission (after fulfilling the student requirements)	$500
Annual membership (includes membership in the Institute of Chartered Accountants of Ontario and the Canadian Institute of Chartered Accountants)	$970

Labour Market Information

Labour market information answers your questions about opportunities for work in your career area, salary ranges, finding work in a new field, and whether the work you’re interested in suits your skills, aptitudes, and interests.

You’ll hear people talk about your need to do research in order to understand the labour market. The labour market is many things but, in brief, it is information about jobs and salaries, industry sectors, profiles of cities and communities, future trends and conditions, and statistics. All these things will affect your job search over the short and long term.

Labour market information includes:

• What occupations and skills employers are looking for
• What and where potential employers are
• Employment conditions
• Education and training requirements for jobs
• Barriers to employment
• Occupational forecasts

Understanding labour market information will help you to identify any barriers that might exist as you search for work. For example, if you have professional qualifications, knowing how those are valued in Canada is very important and will contribute to your success in finding work in your field. You’ll get a sense right away if your experience is valued in the same way here or if you need to do any academic upgrading or pass exams.

The following links provide you with more resources about labour market information:

• Ontario Job Futures – a Canadian government website containing labour market information for a variety of occupations
• Toronto Region Immigrant Employment Council – a group of employers, government representatives, and non-profit agencies in the Toronto region. It is working to improve access to employment for immigrants so they are better able to use the skills, education, and experience they bring with them to Canada

The following chart provides some information about CAs working in Ontario (as of February 2010).

Total membership in ICAO	33,948
Number of female CAs	10,115
Number of male CAs	23,833
Number of CAs working in Ontario	25,267
Number of ICAO members working in other provinces in Canada	1,555
Number of ICAO members working outside Canada	2,392
Number of CAs from recognized accounting bodies	1,613
Number of CAs from non-recognized accounting bodies	378
Number of CA students in Ontario	4,959

Professional Resources

The links below give you information about the accounting field in Ontario:

• Institute of Chartered Accountants of Ontario
• Certified General Accountants Association of Ontario
• Society of Management Accountants of Ontario
• Canadian Payroll Association
• Institute of Internal Auditors
• Association of Certified Fraud Examiners
• The Financial Advisors Association of Canada
• Society of Professional Accountants of Canada
• Canadian Institute of Financial Planners

Trends and Technology – the technology and software systems used in the accounting field are important to know about. At times, employers are looking for someone with experience on a certain accounting software package. As well, knowing these software packages will be helpful to find related jobs that do not require certification.

To keep up-to-date on the latest industry trends, read articles from:

• Accounting Technology
• CA Magazine
• Canadian Business
• CGA Magazine
• CMA Management
• Harvard Business Review
• Internal Auditor
• Journal of Accountancy
• Practical Accountant
• Report on Business Magazine
• Career Insider Accounting: Your Essential Guide to the Accounting Profession

Mentoring Programs

Mentoring programs match internationally qualified professional newcomers with individuals working in the same profession in Ontario. The mentor encourages the efforts of the newcomer to become established in his or her profession by offering guidance and advice. This might include helping the newcomer to:

• Understand Canadian workplace culture
• Learn self-marketing techniques
• Locate publications and workshops on recent developments in the field
• Gather information on local industries and potential employers
• Establish professional networks
• Identify employment opportunities

Questions and Answers

Below you will find answers to some commonly asked questions about becoming a CA in Ontario. You will also find questions and answers about general issues related to the field of accounting.

What is the Institute of Chartered Accountants of Ontario?

The Institute of Chartered Accountants of Ontario (ICAO) is the governing body of Ontario’s Chartered Accountants and CA students. The Institute protects the public interest by maintaining high standards of qualification and enforcing the CA profession’s rules of professional conduct. The Institute works in partnership with the other provincial institutes of Chartered Accountants and the Canadian Institute of Chartered Accountants to maintain national standards and programs.

Do I have to be a Chartered Accountant to work in Ontario?

No, you don’t have to be a CA to work as an accountant in Ontario. As an alternative to qualifying as a CA, you can qualify as a Certified General Accountant (CGA) or a Certified Management Accountant (CMA). For some other accounting jobs and for clerical accounting and bookkeeping jobs, you do not require an accounting designation.

I’m a Chartered Accountant in my country. Can I work as a Chartered Accountant in Ontario?

You can work in the accounting field. However, you can’t call yourself a CA in Ontario unless you are a member of the Institute of Chartered Accountants of Ontario.

The Institute has reciprocity agreements with some international accounting bodies to recognize the qualifications of each other’s members. If you are a member of one of these accounting bodies, you may be able to qualify as a CA in Ontario by successfully completing the CA Reciprocity Exam and having the Institute assess your work experience to determine whether it meets the three-year presribed practical experience requirement.

Are there any jobs I can do in the accounting field if I don’t have a professional accounting designation that is recognized in Ontario?

Yes, there are many clerical accounting and junior accounting positions that you can work in before you get a professional accounting designation. See the Related Occupations section in this document.

Do I have to complete the CA School of Accountancy if I’m already a certified accountant in my country?

The Institute has reciprocity agreements with some accounting bodies outside Canada to recognize the qualifications of each other’s members. If you are a member of one of these accounting bodies, you are exempt from the professional program. However, the Institute must assess your work experience to determine whether it meets the three-year prescribed practical experience requirement. If you are not a member of one of these accounting bodies, you are required to complete the education, examination, and experience requirements. In very rare cases, exemptions from the professional program are granted.

Can I be exempted from the practical experience requirement if I have public accounting experience in my country?

You may be eligible for full or partial exemption from the practical experience requirement. The Institute will evaluate your work experience and compare it to the work performed in an approved training office in Ontario. Based on this evaluation, the Institute will determine if you are eligible for any exemption from the practical work experience requirement.

How will my accounting qualifications be evaluated?

Your first step is to determine whether the accounting body that you belong to has been assessed as “recognized” or “non-recognized” by the Canadian Chartered Accountants’ International Qualifications Appraisal Board (IQAB). The IQAB’s results are based on a review of the qualification program, including the academic, professional education and practical work experience requirements of your accounting body. If your accounting body has not been assessed by IQAB you will register as a member of a “non-assessed” accounting body. Your registration category determines what requirements you will need to fulfill to get the CA designation. Refer to Your Path to Becoming a CA sections in this document for detailed information on the requirements of each registration category.

All candidates must fulfill the three-year practical experience requirement. Please note that you must have obtained an accounting designation in your country to apply to have your work experience recognized by the Institute. Qualifying practical experience is defined in terms of both the duration of the practical experience (i.e. the number of years) and the breadth and depth of competency development during the period(s) of practical experience. Refer to The CA Practical Experience Requirements 2009 and The UFE Candidates’ Competency Map for detailed information regarding the professional competencies. Your practical experience must demonstrate the level of proficiency across the competencies that are expected of an entry level CA.

Do I have to register with the Institute before I can have my qualifications evaluated?

No, you can send documents related to your academic background, professional education and affiliation, and work experience to the Institute even before you come to Canada. The Institute will evaluate your qualifications and let you know if you are eligible for any exemptions from the requirements to become a CA in Ontario.

How long will it take for the Institute to evaluate my qualifications?

If you are not a member of any accounting body outside Canada, and the Institute is evaluating your academic background only, you can expect to hear from the Institute within four to six weeks of submitting your university transcripts.

If you are a member of a non-assessed accounting body or non-recognized accounting body outside Canada, and the Institute is evaluating your academic qualifications and work experience as well as the qualification program of your accounting body, you can expect the process to take a minimum of three to six months. In some cases, the process can take up to one year, if you are required to wait to attend an oral hearing before the Applications Committee.

If you are a member of a recognized accounting body, the Institute will evaluate your work experience when you submit your registration documents. You should hear from the Institute within one month after supplying all your documentation.

How much does it cost to have my academic and professional qualifications evaluated by the Institute?

If you are a current or past member of a professional accounting body outside Canada, the Institute does not charge you anything to evaluate your qualifications. If you are not a member or past member of an accounting body outside of Canada, and you wish the ICAO to evaluate your academic (university) background only, you must pay a fee of $480 CDN for the evaluation. A portion of the assessment cost, $380 CDN, is credited towards the student registration fees if the student registers within three years of the first assessment.

If you are not a current or past member of any accounting body outside Canada, the Institute’s fee for evaluating your academic background is $513.60 CDN.

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

A membership candidate is someone whose accounting body has a reciprocity agreement (also called a "mutual recognition agreement") with the Institute to recognize the qualifications of each other’s members. Therefore, membership candidates are exempted from the Core Knowledge Examination, the School of Accountancy, and the National Uniform Evaluation and may be exempted from some or the entire three-year practical experience requirement.

If you are a current or past member of a non-recognized or non-assessed accounting body outside of Canada, or if you are not a current or past member of any accounting body outside of Canada, you will register with the Institute as a student candidate. A student of the Institute normally has to complete the Institute's Core Knowledge Examination, School of Accountancy, National Uniform Evaluaion as well as the three-year work experience requirement in order to qualify as a CA.

Your status with the Institute depends on which accounting body you are a current or former member of.

Do I have to have a job in an accounting firm in Ontario before I can register with the Institute as a student?

This policy is currently under review. Please contact the Institute for more information.

How do I get a job as a student?

There are approximately 600 firms in Ontario designated for training CA students. There is strong competition for student positions in these firms.

Do I have to pass an English language test?

No, you don’t have to pass an English language test to become a CA in Ontario. However, to work in an approved training office in Ontario and to complete the CA professional education and exams, you will require excellent oral and written communication skills in English.

Where can I get help with English if I need it?

English upgrading classes are available through local school boards, community-based organizations, community colleges, and universities throughout Ontario. Visit the Services Near Me section of the Settlement.Org website to find English language classes in your area. If your English skills are low intermediate and you are a recent immigrant to Canada, you can take government-sponsored English classes through the Language Instruction for Newcomers to Canada (LINC) program. In Ontario, you need to visit a YMCA Assessment Centre to have your language skills assessed and to register for classes. A list of these centers can be found on the Settlement.Org website.

Contacts and Resources

This section provides a detailed list of the many services, organizations, and resources that provide support to internationally educated accountants, whether on a path to becoming a CA or looking for related work in the field of accounting.

Accounting Regulatory Bodies

Certified General Accountants of Ontario
240 Eglinton Avenue East
Toronto, ONM4P1K8 Canada
Tel: 416-322-6520
Toll free: 1-800-668-1454
Fax: 416-322-5594
Email: info@cga-ontario.org
www.cga-ontario.org

The Society of Management Accountants of Ontario
70 University Avenue, Suite 300
Toronto, ON M4J 2M4 Canada
Tel: 416-977-7741
Toll free: 1-800-387-2991
Fax: 416-977-6079
Email: info@cma-ontario.org
www.cma-canada.org/ontario

Translation Services

For information on finding a certified translation service in Ontario:

Association of Translators and Interpreters of Ontario (ATIO)
1 Nicholas Street, Suite 1202
Ottawa, ON K1N 7B7 Canada
Tel: 613-241-2846
Fax: 613-241-4098
Email: info@atio.ca
www.atio.on.ca

Government of Ontario

Ministry of Citizenship and Immigration
Global Experience Ontario
Tel: 416-327-9694 or 1-866-670-4094
Telecommunication Device for the Deaf
416-327-9710 or 1-866-388-2262
Fax: 416-327-9711
Email: GEO@ontario.ca
www.ontarioimmigration.ca/en/geo/index.htm

Copyright in this career map is held jointly by the Queen’s Printer for Ontario and the Institute of Chartered Accountants of Ontario, © 2011