Reciprocity agreements

When Quebec’s accounting profession was unified in May 2012, the reciprocity and mutual recognition agreements which the legacy orders had previously concluded with foreign accounting bodies whose professional qualification requirements were deemed equivalent to Canadian and Quebec standards were transferred to the CPA Order. Some of these agreements are still in effect today

If you are a professional from outside Canada and a member in good standing of an accounting body covered by a reciprocity agreement, the CPA Order may recognize your training and practical experience acquired abroad and grant you an equivalence for the CPA Professional Education Program, the period of practical experience and the Common Final Examination, subject to your passing refresher training and an evaluation. Your experience must be equivalent to the 24-month period of practical experience required in Quebec and meet Canadian standards. To have your practical experience recognized, you must provide the Order with all the information and documentation required.

Once you have met all the requirements to obtain an equivalence, you will become a member of the Quebec CPA Order and obtain the CPA designation.

Designated foreign accounting bodies covered by a reciprocity agreement

South African Institute of Chartered Accountants (SAICA) 
Institute of Chartered Accountants in Australia (ICAA) 
Institut des Réviseurs d’Entreprises de Belgique (IRE) 
Conseil Supérieur de l’Ordre des Experts-Comptables de France (OEC) 
Instituto Méxicano de Contadores Públicos (IMCP) 
Hong Kong Institute of Certified Public Accountants (HKICPA) 
Japanese Institute of Certified Public Accountants (JICPA) 
Institute of Chartered Accountants in Ireland (ICAI) 
Institute of Chartered Accountants of New Zealand (ICANZ) 
Nederland Instituut van Register Accountants (NIRA) 
Institute of Chartered Accountants in England and Wales (ICAEW) 
Institute of Chartered Accountants in Scotland (ICAS) 
American Institute of Certified Public Accountants (AICPA)* 

* You are required to pass the AICPA qualification examination(s). In addition, the State Board involved must have adopted reciprocity provisions allowing Quebec CPAs to obtain a CPA certificate and a license to practice.

State Boards of Accountancy

Alabama
Arkansas
California
Colorado
District of Columbia
Florida
Georgia
Guam
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana 

Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Jersey
New Hampshire
New Mexico
New York
North Carolina  

North Dakota 
Ohio
Oklahoma
Oregon
Pennsylvania
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin Wyoming 

The conditions to obtain a public accountancy permit are not included in reciprocity agreements, apart from the Quebec-France agreement on mutual recognition, which is governed by a specific regulation. To learn about the specific conditions that apply, contact us at candidatCPA@cpaquebec.ca.

Citizenship and immigration

Although it is not necessary to be a permanent resident or a Canadian citizen to become a member of the Quebec CPA Order, you are required to comply with the conditions governing student stays and foreign workers established by Immigration, Refugees and Citizenship Canada and Quebec’s ministère de l’Immigration, de la Diversité et de l'Inclusion.

1.0.0.0