Canadian Institute of Chartered Accountants (CICA) has the following minimum requirements for CA candidates: education, experience and evaluation.

1. Education:

You must have a university degree with specific business course credits, as well as the professional program of your province or territory is required. This level of education provides a sound base of knowledge and skill necessary to be able to establish your competence.

CA Qualifications:
In Canada, CAs are admitted to the profession through their Provincial Institutes, which are responsible for establishing and administering the qualification process, admission criteria and performance standards within their jurisdictions. Pre-qualification education is delivered regionally, through one of four systems across Canada: Atlantic Canada, Québec, Ontario, and Western Canada (which includes the Territories). The CICA’s role is to develop and maintain consistent, uniform standards for the profession’s qualification process in concert with all provinces and territories. Individuals with accounting designations from a number of accounting bodies outside Canada are admitted to the Canadian profession under the terms and commitments of international qualification.

Admission to the CA profession requires:

- A university degree - while most candidates pursue business studies, your university degree can be in any area or discipline. Many highly successful CAs have Bachelors degrees in arts, science, engineering and other disciplines. Also, some jurisdictions allow degree exceptions for mature students.

- Specified university courses or the equivalent - these can be acquired during your undergraduate university degree, on a part-time basis while you are completing your practical experience requirements, or through certain recognized graduate programs.

- Completion of a Provincial Institute/Ordre student professional program or the equivalent - these programs offer graduate-level courses to ensure all candidates acquire the competencies they will need as a CA; all candidates must register with their Provincial Institute/Ordre while completing their practical experience requirements (see below); programs are designed to complement your on-the-job experience.

- Prescribed practical experience with a training office approved by a Provincial Institute/Ordre – Approved Training Offices generally are CA firms, offices of provincial or national Auditors General, or provincial or national departments of revenue. Uniform standards for practical experience have been established by the profession to ensure the quality of practical experience for all candidates across Canada.

- Passing the UFE - the profession’s uniform evaluation.

2. Experience: CICA also required work experience in a recognized training office under the supervision of experienced CAs. The training you receive during this period will really assist you in the development of the skills, attributes and values of a competent CA. You can apply directly to these CA firms or meet with them when they recruit on your university campus.

Experience Requirements:
All CA candidates spend a period of time working with a CA firm designated by the profession as an Approved Training Office. This experience is a critical part of your competency development, since it is here that you will have the opportunity to apply your theoretical knowledge, and develop your professional judgment, initiative and administrative abilities while meeting the needs of a wide range of clients.

During this training period, you will have structured and monitored opportunities to develop CA competencies by:

• Applying and enhancing your theoretical knowledge and technical expertise;
• Exercising and developing judgment, initiative and other professional abilities;
• Developing an understanding of professional integrity and independence;
• Learning to identify and respond to client needs and critical issues;
• Enhancing interpersonal communication and professional skills.

Overview of Experience Requirements:

To be admitted to the CA profession, you must work at a CA firm recognized by the profession as an Approved Training Office. While the specific length of the work term varies by province, the quality of opportunity and guidance you will receive must meet uniform standards established by the profession, and will be carefully adapted to help you develop the necessary CA competencies. You will be paid a competitive salary throughout this training period, and will also be given enough time to complete your profession-sponsored academic programs. During your period of practical experience employment, you will work with clients under the supervision of a qualified CA. This work will enable you to increase your experience. The goal of the qualification process is to ensure strong links between your formal CA training and the development of your professional, on-the-job knowledge, skills and attitudes. Doing so is critical to the development of CA competencies.

The following practical experience requirements generally apply to all CA candidates:

- Minimum hour requirements for candidates - CA candidates must complete a period of practical experience to develop the main competencies of the entry-level CA. The specific length of the work term is determined by the jurisdiction, and varies from 24 to 30 months. Within that period, candidates must complete a minimum of 2,500 total chargeable hours of which:
- At least 1250 hours must be in Assurance Services, including 625 hours in audit managements, and
- At least 100 hours must be in Taxation Services.

- Criteria for recognition as an Approved Training Office - An Approved Training Office must be a chartered accountancy office or office of a federal or provincial auditor that is:
- in good standing with their Provincial Institute/Ordre;
- able to provide a working environment capable of preparing candidates to become CAs;
- able to provide candidates with the minimum chargeable hours, as specified by their Provincial Institute/Ordre, under appropriate supervision by experienced CAs;
- able to provide appropriate supervision and training of the CA candidate; and
- prepared to provide access to their Provincial Institute/Ordre for practice inspection.
An Approved Training Office may hire no more than three CA candidates in total for every CA employee/partner of the office.

3. Evaluation:

Assessment is the key to determining competence. CA candidates will continually receive assessments throughout their development – in university programs, in professional education programs and on the job. All CA candidates must sit the profession’s Uniform Evaluation - our UFE– which is the capstone evaluation of a continual process of developing and assessing the knowledge, skills and professional values required of a CA. This three-day evaluation gives you the opportunity to demonstrate your professional competency by responding to business simulations of the kinds of challenges likely to be faced by the newly qualified CA. These three elements ensure that, when you earn your CA designation, you will have acquired all the competencies that the marketplace expects of a Chartered Accountant.

About Foreign Trained Accountants:

If you hold a foreign accountancy designation and desire to become a Canadian Chartered Accountant (CA), you must submit your application to the Provincial Institute of Chartered Accountants of the jurisdiction where you reside, or intend to reside. Applications should not be submitted to The Canadian Institute of Chartered Accountants (CICA). The Chartered Accountancy profession in Canada is organized on both a national and provincial level. Each of the ten provincial institutes of chartered accountants has the responsibility and authority to admit members and student members, and to govern practice requirements and matters related to the discipline of members and students. Membership in the CICA is derived automatically from membership in one of the provincial institutes. In addition to setting admission standards, the provincial institutes are responsible for the education and examination of their respective candidates. In general, the admission standards of the provincial institutes are uniform, but differ in detail. This degree of uniformity enables significant transportability throughout the country once you have obtained your CA designation.

The CICA, the national body, provides services in the areas of establishing auditing and accounting standards, in research, in coordinating the qualifying Uniform Evaluation (UFE) administered in the provinces and territories, in the development of courses for the continuing education of chartered accountants, and in the publishing of material on matters of auditing, accounting and business.

As a result of the above-mentioned split in responsibility and authority between the provincial institutes and the CICA, the CICA does not admit members and students. Accordingly, foreign trained accountants who desire to join the Canadian CA program should not apply to the CICA. Rather, you should apply directly to the provincial institute of the region of your residence or intended residence.

You can receive more information from your Provincial Institute in Ontario:

The Institute of Chartered Accountants of Ontario
Brian Leader, FCA
69 Bloor Street East
Toronto, Ontario M4W 1B3
Tel: (416) 962-1841 ext. 273
Fax: (416) 962-8900
Web site: www.icao.on.ca
E-mail: custserv@icao.on.ca

Online Courses at CICA

Small Business Management Certificate

The Canadian Institute of Chartered Accountants, in partnership with a powerful coalition of organizations, is pooling its resources to bring new learning opportunities to the small business community. This certificate program was created to provide small and medium-sized businesses with easy-to-access online training to enhance and expand their business skills, knowledge and expertise. This is a unique selection of courseware and the chance to receive Small Business Management Certificate. This 20 hour course is targeted to small business owners and staff, and CAs can make this course available to their staff and/or clients.

Understanding Financial Statements

Financial statements provide valuable information that guide business decisions. It is therefore essential that business decision makers have a good understanding of financial statements and their role in guiding decisions. Developed by the Canadian Institute of Chartered Accountants, Understanding Financial Statements presents information about the fundamentals of reading and understanding financial statements. It shows how various work activities can and do affect the financial health of an organization, and introduces concepts, examples and knowledge that non-financially oriented decision makers should know. This 45 minute course is targeted to small business owners and staff, and CAs can make this course available to their staff and/or clients.

Privacy Training

The CICA has developed two online courses: Introduction to Privacy and Primer on Privacy. Introduction to Privacy, a 6 module 4 hour course, introduces the key concepts that consultants, privacy officers, business owners and anyone responsible for introducing a privacy program should be aware of. Primer on Privacy, a 30 minute module, is geared to a broader audience and covers the key issues in privacy that anyone in an organization that handles personal information should be aware of. Click the “Access Privacy Training” link below for more details.

Questions regarding these courses should be sent to: onlinecourses@cica.ca.