American Institute Certified Public Accountants (limited states) (US CPA)

In order to be eligible under this MRA, you must have obtained your designation by:

  • Completing the US CPA uniform CPA examination;
  • Have the equivalent of at least 150 semester hours of college or university education including baccalaureate or higher degree; and
  • Must have 30 months relevant practical experience;

Applicants who wrote one(1) or more part(s) of the US Uniform CPA Examination while:

a. A resident of Canada; or
b. After they became a resident of Canada; or
c. After they returned as a resident of Canada.

Must in addition to the above requirements, have obtained either:

  1. A University degree from a degree-granting institution of higher education in the United States of America as a result of having attended the institution in person for classroom instruction on a full-time basis; or
  2. At least one(1) year of full-time practical experience in accounting in the USA.

Individuals who obtained their designation by qualifying under a reciprocal agreement which NASBA and the AICPA may have with another professional accountancy organization are not eligible under this agreement.

Further requirements for this MRA are as follows:

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;

You must have been working in the accounting profession outside Canada, 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 for further information);

If you believe you are eligible to apply for membership under this MRA, you will need to do the following:

Step 1 - In order to complete the pre-assessment process, you are required to create a record in our system. You may do that here. Select “Create Account” and enter in your information. You will be required to enter in a username and password. Please note that your password must be minimum eight characters, at least one letter, one number and one special character.

Once you have created an account you will receive an email with an activation code so you can activate your account. 

From the landing page click on Action Centre>My Tasks. Then click on “Pre-assessment Questionnaire”. Complete all fields with an * and submit. Within 5 – 10 business days (volume dependent) of receiving the completed PAQ we will notify you of your eligibility to proceed.

Step 2 - Have your state board complete the Certification by a US State Board of Accountancy form and send directly to CPA Alberta at 800-444 7 Ave SW, Calgary AB T2P 0X8, attention Member Registrations. Please do not upload your personal copy of the verification documentation to your file.

Step 3 - provide proof of legal name as evidenced by acceptable government-issued documentation.

Step 4 - If you have less than 2 years relevant post qualification work experience you must complete a Practical Experience Form for all relevant accounting experience to demonstrate that the Canadian CPA experience requirements have been met. Please contact to obtain the Practical Experience Forms.

After Step 4, you have completed the pre-assessment process and if eligible, notification will be sent to you so you may go online to complete the application process.

In order to maintain your membership, you are required to complete the online CPA Reciprocity Professional Development course (CPARPD) by the second anniversary date of admission to membership.

If you wish to use your US CPA designation within Alberta, you must complete a request form and receive approval from the Registrar. Please contact for more information on using your foreign designation credentials in Alberta.

Please note: Approval for admission to membership solely qualifies the applicant for certification as a CPA in Alberta; it does not provide the rights to practice professional or public accounting. If you wish to practice professional or public accounting in the province of Alberta, you will be required to successfully complete the CPA Reciprocity Examination (CPARE) instead of completing the CPARPD as well as meet Alberta’s Professional Accounting Firm Registration Criteria (PAFRC). More information in regards to the CPARE and professional and public accounting requirements can be found on our website. 

Canadian US Reciprocity Information
Share this page