Professional qualification requirements

From the list below, select the situation that applies to you and view a summary of the qualification requirements that may apply.

For comparison purposes, the regular path of a future CPA who studied in Quebec is set out below.

Obtaining the CPA designation

Path completed in Quebec

  • University studies (undergraduate): Hold a recognized undergraduate degree.
  • CPA Professional Education Program (PEP): Successfully complete the PEP.
  • Common Final Examination (CFE): Pass the CFE.
  • Practical experience: Complete a period of at least 24 months of practical experience.
  • Knowledge of the French language: Pass the OQLF test (unless three years of full-time study completed in French).

Professional designation: CPA


Path begun outside Quebec

Equivalence of degree or training
  • University studies (undergraduate): Complete prerequisite courses at the university of your choice.
  • CPA Professional Education Program (PEP): Successfully complete the PEP.
  • Common Final Examination (CFE): Pass the CFE.
  • Practical experience: Complete a period of at least 24 months of practical experience.
  • Knowledge of the French language: Pass the OQLF test (unless three years of full-time study completed in French).

Professional designation: CPA

Reciprocity agreements
  • University studies (undergraduate): Exempt if equivalence recognized.
  • CPA Professional Education Program (PEP): Exempt if equivalence recognized.
  • Common Final Examination (CFE): Exempt if one refresher training and one assessment successfully completed.
  • Practical experience: Exempt if equivalent period of practical experience completed.
  • Knowledge of the French language: Pass the OQLF test (unless three years of full-time study completed in French).

Professional designation: CPA

Quebec-France agreement on mutual recognition (CPA, CA)
  • University studies (undergraduate): Exempt if equivalence recognized.
  • CPA Professional Education Program (PEP): Exempt if equivalence recognized.
  • Common Final Examination (CFE): Exempt if one reciprocity examination and one refresher training (assurance and accounting) successfully completed.
  • Practical experience: Exempt if equivalent period of practical experience completed.
  • Knowledge of the French language: Pass the OQLF test (unless three years of full-time study completed in French).

Professional designation: CPA, CA

Quebec-France agreement on mutual recognition (CPA, CGA)
  • University studies (undergraduate): Exempt if equivalence recognized.
  • CPA Professional Education Program (PEP): Exempt if equivalence recognized.
  • Common Final Examination (CFE): Exempt if one personal tax, one corporate tax and one business law course passed at a Quebec university.
  • Practical experience: Exempt if equivalent period of practical experience completed.
  • Knowledge of the French language: Pass the OQLF test (unless three years of full-time study completed in French).

Professional designation: CPA, CGA

Obtaining the CPA auditor designation

Path completed in Quebec

  • University studies (undergraduate): Hold a recognized undergraduate degree.
  • CPA Professional Education Program (PEP): Successfully complete the PEP and the assurance and taxation elective modules (or equivalents).
  • Common Final Examination (CFE): Pass the CFE (must have chosen the Assurance role for Day 2).
  • Practical experience: Complete a period of practical experience of at least 24 months (consisting of 1,250 hours in assurance, including 625 hours devoted to audit engagements) with an employer authorized by the Order to practice public accountancy.
  • Knowledge of the French language: Pass the OQLF test (unless three years of full-time study completed in French).

Professional designation: CPA auditor


Path begun outside Quebec

Equivalence of degree or training
  • University studies (undergraduate): Complete prerequisite courses at the university of your choice.
  • CPA Professional Education Program (PEP): Successfully complete the PEP and the assurance and taxation elective modules (or equivalents).
  • Common Final Examination (CFE): Pass the CFE (must have chosen the Assurance role for Day 2).
  • Practical experience: Complete a period of practical experience of at least 24 months (consisting of 1,250 hours in assurance, including 625 hours devoted to audit engagements) with an employer authorized by the Order to practice public accountancy.
  • Knowledge of the French language: Pass the OQLF test (unless three years of full-time study completed in French).

Professional designation : CPA auditor

Reciprocity agreements
  • University studies (undergraduate): Exempt if equivalence recognized.
  • CPA Professional Education Program (PEP): Exempt if equivalence recognized; OR Successfully complete the PEP and the assurance and taxation elective modules (or equivalents).
  • Common Final Examination (CFE): Exempt from public accountancy examination if one reciprocity examination and one refresher training (assurance and accounting) successfully completed.
  • Practical experience: Complete a period of practical experience of at least 24 months (consisting of 1,250 hours in assurance, including 625 hours devoted to audit engagements) with an employer authorized by the Order to practice public accountancy.
  • Knowledge of the French language: Pass the OQLF test (unless three years of full-time study completed in French).

Professional designation: CPA auditor

Quebec-France agreement on mutual recognition (CPA, CA)
  • University studies (undergraduate): Exempt if equivalence recognized.
  • CPA Professional Education Program (PEP): Exempt if equivalence recognized.
  • Common Final Examination (CFE): Exempt if equivalence recognized.
  • Practical experience: Complete a period of practical experience of at least 24 months (consisting of 1,250 hours in assurance, including 625 hours devoted to audit engagements) with an employer authorized by the Order to practice public accountancy.
  • Knowledge of the French language: Pass the OQLF test (unless three years of full-time study completed in French).

Professional designation: CPA auditor, CA

Quebec-France agreement on mutual recognition (CPA, CGA)
  • University studies (undergraduate): Exempt if equivalence recognized.
  • CPA Professional Education Program (PEP): Successfully complete the PEP and the assurance and taxation elective modules (or equivalents).
  • Common Final Examination (CFE): Pass the Order’s public accountancy examination.
  • Practical experience: Complete a period of practical experience of at least 24 months (consisting of 1,250 hours in assurance, including 625 hours devoted to audit engagements) with an employer authorized by the Order to practice public accountancy.
  • Knowledge of the French language: Pass the OQLF test (unless three years of full-time study completed in French).

Professional designation: CPA auditor, CGA

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