Pathways to
Success
Routes to the CA designation for
foreign-trained professionals
Pathways to CA membership
The CA profession is proud of its international qualification appraisal
and bridging processes—through these processes, many foreigntrained professionals are admitted into the Canadian CA profession
each year. Pathways is a national initiative the CA profession has
developed to ensure continued fair access to the profession for
experienced foreign-trained accounting professionals.
Pathways is the comprehensive framework for assessing foreigntrained accounting professionals who wish to obtain the Canadian
CA designation.
About Pathways
Pathways is a three-level assessment framework used for evaluating
and recognizing foreign accounting credentials (including a
candidate’s professional accounting designation, education,
examinations and experience).
Level 1Foreign professional accounting bodies that are assessed
to be ‘substantially equivalent’ to the Canadian CA
designation in education, examination and practical
experience requirements may enter into a Mutual
Recognitions Agreement (MRA). Individuals who belong
to a foreign accounting body with an MRA will need
to complete the CA Reciprocity Exam and have their
practical experience assessed in order to qualify for a
Canadian CA designation. For a full list of MRA bodies, go
to www.CAbridging.ca.
Level 2Foreign professional accounting bodies that are assessed
to be ‘partially equivalent’ to the Canadian CA designation
in education, examination and practical experience
requirements may enter into a Bridging to Membership
Agreement (BMA). Individuals who belong to a foreign
accounting body with a BMA will be required to complete
additional education requirements through the CA
School of Business in order to qualify for a Canadian
CA designation. As part of the qualification process,
individual practical experience will be assessed. For a full
list of BMA bodies, go to www.CAbridging.ca. Bridging
resources are available for individuals in this category who
are required to fulfill additional requirements.
Level 3Individuals who hold a professional designation from a
foreign professional accounting organization that does
not have an MRA or BMA are able to request an Individual
Assessment (IA) of their qualifications.
If you are not a member of any professional accounting body
but have a bachelor’s degree, the ICAA (in conjunction with its
education partner, the CA School of Business (CASB)) will assess
the courses you completed as part of your degree program to
determine if you may be granted exemptions from some of the CA
education requirements.
CA School of Business (CASB)
The CA School of Business is Western Canada’s education program
for obtaining a CA designation. In order to be accepted into the
CASB program, candidates must have the equivalent to a Canadian
baccalaureate degree (also referred to as a four-year, 120 credit
hour bachelor’s degree) and completed 12 business and accounting
prerequisite courses. The CASB program consists of online modules
alongside three years of practical experience in a CA training office.
After successful completion of the six consecutive modules, national
final evaluation, and on-the-job training, students are eligible for CA
membership.
CA Reciprocity Exam (CARE)
The CA Reciprocity Examination (CARE) examines candidates on
their knowledge of Canadian accounting and assurance standards,
the rules of professional conduct, Canadian taxation and Canadian
business law.
Individuals who belong to a foreign accounting body with a mutual
recognition agreement will need to successfully complete the CA
Reciprocity Exam to fulfill the academic requirement to qualify for a
Canadian CA designation.
CARE consists of two three-hour papers written over two days. It is
offered annually in late October/early November.
Other resources
available to
help you . . .
CA Bridging Program
Offered in partnership with
the University of Lethbridge’s
Edmonton and Calgary
Campuses, the CA Bridging
Program is a custom-designed
program that enables degreeholders to complete all the
business and accounting
courses needed for admission
to the CA School of Business.
Courses are offered exclusively
on evenings and weekends so
that students can continue to
work full-time while enrolled in
the program. This program is
ideal for new Canadians who
hold degrees but still require
a few accounting courses in
order to qualify for enrollment
at the CA School of Business.
Language and Business
Culture Education
Programs
The CA Bridging Program
includes courses in English as a
Second Language and Canadian
Business Culture specifically
developed for accounting
professionals. The courses
help prospective CAs improve
their English language skills
and familiarize themselves with
Canadian business culture.
About the CA Profession
The Chartered Accountant (CA) designation is the standard for
accounting excellence—recognized worldwide, the Canadian
CA designation represents financial expertise, strategic
thinking, business insight and leadership. CAs are highly valued
professionals and leaders in all segments of the Canadian
marketplace.
We welcome you to pursue a CA career that will take you
far beyond numbers and balance sheets—as a Chartered
Accountant you may find yourself applying a range of
analytical, investigative, and accounting skills, while enjoying
the freedom to explore a wide range of career opportunities in
Canada and around the globe.
For more information about the CA designation, or the
bridging programs available, go to
www.CAbridging.ca
The ICAA’s work to help bring foreign-trained professionals into the CA profession
is supported by a grant from the Government of Alberta’s Foreign Qualification
Recognition Innovation Fund.
580 Manulife Place, 10180 101 Street
Edmonton, Alberta T5J 4R2
Tel: 780 424 7391 Fax: 780 425 8766
Toll Free: 1 800 232 9406
www.CAbridging.ca