Chartered Institute of Management Accountants (CIMA)

The Mutual Recognition Agreement (MRA) between CPA Canada and the Chartered Institute of Management Accountants (CIMA) expired on July 15, 2021.

Individuals who submitted a complete application for membership and fulfilled the eligibility criteria on or prior to July 15, 2021 will still be considered under the MRA.

Following CPA Canada’s termination of the agreement, we are now in the process of negotiating a new agreement that sets out how members of each respective profession can obtain the designation of the other.

CIMA and CPA Canada are committed to fostering global mobility for accountants and will continue to have pathways into their respective designations for internationally trained professional accountants.

The following information regarding the expired MRA is provided for reference only. We are no longer accepting applications under this agreement.


The CMA Provincial Bodies and the Society of Management Accountants of Canada (CMA) signed a MRA with CIMA in 2012. This agreement expired in 2019.

Upon unification of Canada’s three individual accounting bodies in 2014, the commitments of each legacy CMA body who was party to the agreement was transitioned to the new CPA body for that jurisdiction. With the exceptions of CPA Bermuda, which did not have a legacy CMA body, and CPA Quebec, which gave notice of termination to CIMA in 2012, the new CPA bodies continued to honor the agreement until July 15, 2021 despite the fact that the agreement had expired in 2019.

We will continue to keep all members informed about the status of our reciprocity agreements. A listing of all current reciprocal agreements is available here.

If you have any questions or concerns regarding the CIMA MRA, please contact

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