Reciprocal Membership Agreements (RMAs)

In addition to being a member in good standing in one of the international bodies with an RMA agreement, you must:

  • Be a Canadian Citizen or legally permitted to work or study in Canada (for more information, visit the Canadian Immigration and Citizenship at www.cic.gc.ca);
  • Have been working in the accounting profession in the jurisdiction in which the international designation was obtained for a 2 year period, immediately before receiving your foreign designation (a reduction of this time may be requested, contact registrations@cpaalberta.ca for further information).
  • The first step for most RMA’s is determining if you are eligible for admission to CPA Alberta through one of the current RMAs is to complete the Pre-Assessment Questionnaire (PAQ) and email it to registrations@cpaalberta.ca. Please click on the links below to review the steps to apply for membership via this MRA.

How to complete the PAQ:

  • Section 1 – personal information and citizenship status;
  • Section 2 – residency declaration – please provide where you were working in the accounting profession, and the number of years immediately prior to being admitted into membership;
  • Section 3 – Post Secondary Education – list any post secondary education you have – degrees/ diplomas;
  • Section 4 – Professional Memberships - list all Professional Accounting Memberships you have, all questions in this section are mandatory;
  • Section 5 – Work Experience, list all work experience in accounting related fields;
  • Include a detailed copy of your resume.

Your PAQ will be reviewed within 5 – 10 business days. Based on the results, you will be provided with guidance on your next steps.

For next steps for each RMA, please click on the international accounting body you are a member with:

To qualify for audit level registration, eligible members and students/candidates should:

  • Successfully complete the nationally developed, regionally delivered Post Designation Public Accounting
    (PDPA) Program, which includes both the PDPA Module and the PDPA Examination (see below for further
    information)
  • Meet the practical experience requirements specific to public accounting applicable in their jurisdiction:
    • two years in public practice within a rolling five-year period
    • 1250 assurance chargeable hours of which a minimum of 625 are audit of historical financial
      information
    • depth in audit and assuranceexperience must be completed in a pre-approved program that offers qualifying experience for audit
      services
    • any additional requirements applicable in their jurisdiction

To qualify for review level registration (if available in your jurisdiction), eligible members and students/
candidates must:

  • Successfully complete the Post Designation Public Accounting (PDPA) Program which includes both the
    PDPA Module and the PDPA Examination (see below for further information)
  • Meet the practical experience requirements for review applicable in their jurisdiction:
    • two years in public practice within a rolling five-year period
    • 1250 assurance chargeable hours of which a minimum of 625 are providing assurance on historical financial information
    • at least two competency sub-areas (both at level 2) from audit and assurance competency area (for more information, refer to Appendix A in the CPA Practical Experience Requirements)
    • experience must be completed in a pre-approved program that offers qualifying experience for review services
    • any additional requirements applicable in their jurisdiction
Post-certification requirements for audit and review registration
Qualification Process
 Additional education requirements Additional examination requirements
Additional experience requirements
CPA PDPA module PDPA examination Practical experience requirements in their jurisdiction
Legacy CA
 None None Practical experience requirements in their jurisdiction
Legacy CMA PDPA module PDPA examination Practical experience requirements in their jurisdiction
Legacy CGA PDPA module PDPA examination Practical experience requirements in their jurisdiction

To qualify for compilation level registration in jurisdictions offering different levels of public accounting
registration, eligible members must:

  • Successfully complete the CPA Professional Education Program (CPA PEP) Taxation elective, including the examination (completion of the PDPA module or examination is not required.) Legacy CGA members who completed the CGA Advanced Personal and Corporate Tax (TX2) elective module will not be required to complete the CPA PEP Tax elective module.

The PDPA Education Module

The PDPA module covers the technical knowledge required for public accounting registration, including tax, assurance, financial reporting, finance, and strategy and governance. It is a self-study module that consists of reading resources, practice problems and multiple-choice questions covering the CPA Competency Map at the elective level. There are no deadlines, submissions or face-to-face components (for example, workshops) to the module.

Designed as a preparatory module, participants are provided with a suggested eight-week study schedule to assist with the preparation of the PDPA examination. Candidates must enroll in the PDPA module to be eligible to write the PDPA examination. While the PDPA module covers a large majority of the technical knowledge outlined in the CPA Competency Map for licensure and assessed on the PDPA examination, participants may need to supplement their knowledge with additional resources.

The PDPA Examination

The PDPA examination consists of multiple-choice questions and one case-based question testing the required technical knowledge for public accounting registration. See the PDPA examination blueprint for more information.

Members must complete the PDPA module to be eligible to write the PDPA examination.

The future PDPA education module and examination offerings are scheduled to meet member demand and are offered at least annually.
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