Instituto Mexicano de Contadores Publicos (IMCP)

This MRA is for those individuals who have been admitted to IMCP through completion of the IMCP professional examinations and met their practical experience requirements.

Requirements of the MRA

  • Passing the Examen Uniforme de Cerificación de la Contaduria Publica (EUC); and
  • Have the equivalent of at least 120 semester hours of college or university education including baccalaureate or higher degree; and
  • Must have 30 months relevant practical experience; and
  • A CPC must hold a public accounting license (Cédula Professional) issued by the Dirección General de Profesiones/Secretaría de Educatión Pública.

Applicants who wrote one(1) or more part(s) of the IMCP's Examen uniforme de Certificacion de la Contaduria Publica 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 Mexico as a result of having attended the institution in person for classroom instruction on a fulltime basis; or
  2. At least one (1) year of full-time practical experience in accounting in Mexico.

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

The requirements listed above are for the current MRA and are subject to change at any time. 

Requirements of CPA Alberta

In addition to the requirements under the MRA, CPA Alberta’s legislation contains additional requirements that you must also meet. They are as follows:

  • Be a Canadian Citizen or legally permitted to work or study in Canada (for more information, visit the Canadian Immigration and Citizenship at;
  • Have attained a minimum of 2 years of pre-designation international employment outside of Canada, in the accounting profession, immediately prior to receiving your foreign designation (a reduction of this time may be requested, contact for further information).

Pre-assessment Questionnaire

After reviewing the above requirements, if you believe you are eligible to apply for membership under this MRA, you are required to fill out a pre-assessment questionnaire (PAQ). The PAQ confirms your eligibility and based on the results, you will be provided guidance on your next steps.

After you have submitted a complete PAQ, you will be sent the results within 5 – 10 business days (volume dependent). 

Please note: The pre-assessment does not constitute an application. Rather, the process is to help you understand whether you meet the requirements prior to a formal application.

Ready to begin the process? Click the button below for instructions on completing the PAQ.

PAQ Instructions


Based on the results of your PAQ, if you are eligible and wish to proceed with an application, it will be available through the online portal. All information submitted as part of the pre-assessment will form part of your application. In addition, the following are required to create a complete application:

  • Online submission of a complete application form that has been notarized by a notary public or commissioner of oaths.
  • Payment of the prescribed fees. This includes the one-time Application Fee, plus your prorated Annual Member Fee. For information on the CPA Alberta Fee Schedule, please click here.
  • Provide additional evidence as requested and satisfactory to the Registrar.

Once we have received a complete application and related documents and the Registrar has reviewed your application, you will receive an email notifying you of the outcome.

Requirement Upon or After Admission to Membership

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. The CPARPD consists of approximately 20 hours of online study in Canadian tax, law and rules of professional conduct in a modular form.

Alternatively, you may opt to complete the CPA Reciprocity Examination (CPARE) instead of the CPARPD course. If you decide to take the CPARE instead of the CPARPD, you must successfully complete the CPARE by the second anniversary date of your admission to membership. The CPARE consists of 110 multiple-choice questions testing knowledge in Canadian taxation, business law, Generally Accepted Accounting Principles (GAAP) and Generally Accepted Auditing Standards (GAAS). The exam is held once annually.

If you wish to practice professional or public accounting in the province of Alberta, you will be required to successfully complete the CPARE and meet Alberta’s Professional Accounting Firm Registration Criteria (PAFRC). If you complete the CPARPD and in the future decide to practice professional or public accounting, you will still be required to complete the CPARE at that time.

For information regarding registration into the CPARE, please contact the CPA Western School of Business (CPAWSB) at or visit their website.

More information regarding the PAFRC can be found on our website.

Alternative Documentation

In extraordinary circumstances where required documents are not obtainable for reasons beyond your control, applicants can take steps to explore acceptable alternative documentation. Requests to consider alternative documents are assessed on a case-by-case basis. Please contact for more information prior to submitting your application.


Once we have received a complete application and related documents, processing time may take between four to six weeks. After the Registrar has reviewed your application, you will receive an email notifying you of the outcome. You are reminded that you are not permitted to promote yourself as a CPA member in the province of Alberta unless your application has been approved.

Appeal Rights

An applicant whose application for registration is approved subject to conditions, whose registration is deferred, or whose application is refused by the Registrar or the Registration Committee may, within 30 days after being given a copy of the decision, appeal to an Appeal Tribunal. A notice of appeal must explain what is being appealed, why the appeal is being made, and what results are sought from the appeal.

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. 


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