CPA Reciprocity Examination

The CPA Reciprocity Examination (CARE) provides provincial CPA organizations in Canada a way to measure the professional competence from a Canadian perspective. Members from the following international accounting bodies are required to write CARE:

  • Institut des Reviseurs d’Entreprises de Belgique
  • Instituto Mexicano de Contadores Publicos
  • Nederland Instituut van Register Accountants
  • Institute of Chartered Accountants of Zimbabwe
  • American Institute Certified Public Accountants (limited states)
  • Institute of Certified Public Accountants in Ireland
  • Ordre des Experts-Comptables de France

CARE Overview

The CARE serves to test knowledge and comprehension. It is a 2.5 hour, closed-book and non-disclosed exam that covers Canadian taxation (35-45 questions) and Canadian business law (15-25 questions) for a total of 60 multiple choice questions.

The CARE is a closed-book exam as candidates are not permitted to bring any reference materials with them into the exam centre. CARE is also non-disclosed as the examination booklets are collected at the writing centres and the examination questions and solutions are not published.

CARE is offered in late October at writing centres in both Calgary and Edmonton. Applicants who would like to write the CARE are responsible for contacting CPA Alberta in July for information on registration.

Fees for the exam are set annually.

CARE Preparation Program

CPA Ontario offers an optional preparation program for Part 1 of the CARE (in Alberta, only Part 1 of CARE is required).

Applicants can choose the in-class module, module that provides just the materials, and/or practice examinations. The in-class module is held in Toronto in July and registration is limited. Practice examinations must be purchased separately.

Part 1 includes:

  • Review of Canadian taxation (2.5 days)
  • Canadian Business Law (half day)

For more information or to register, please visit the CPA Ontario website.


Please note: The CARE is only available to members from the international accounting bodies listed above who are currently registered with CPA Alberta as International Candidates and are in good standing. CARE registration application forms will be distributed to International Candidates in July of each year.

To learn how you can register as an International Candidate, click here.

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