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CIMA members seeking the Canadian CPA designation

If you are a fully qualified member of the Chartered Institute of Management Accountants (CIMA), learn how you can earn your Canadian CPA designation.

CPA Canada finalized the Memorandum of Understanding on Reciprocal Membership Arrangement with the Chartered Institute of Management Accountants (CIMA) on behalf of the CPA provincial and territorial bodies and the Chartered Professional Accountants of Bermuda. If you are a fully qualified CIMA member (designated as CGMA and ACMA/FCMA) in good standing (obtained a membership through completion of the accounting body’s qualification process and not through a recognition agreement with another accountancy body), and you obtained your designation while not a resident of Canada, you may have rights to advanced standing in the CPA certification program through the MOU.

Please note that MOU pathways generally lead to certification only. The right to practice public accounting may require additional examination and/or experience requirements. For more information, please contact the CPA body located in the province in which you reside, or plan to reside. You can also contact a provincial/regional CPA body to view the MOU.

Education and examination

CIMA members seeking their Canadian CPA designation under this agreement are:

  • Recognized university degree: required to have a recognized university degree from a degree-granting institution in addition to the successful completion of the CIMA program. Only degrees obtained from post-secondary institutions, which are recognized in the International Handbook of Universities published by the International Association of Universities or a similar recognition service, such as the World Education Services (WES) will be accepted.  
  • CPA PEP exemption: exempted from all CPA Professional Education Program (CPA PEP) modules, but are strongly encouraged to complete Capstone 1 and Capstone 2 (completion of these modules is not mandatory)
  • Days 2 and 3 of the CFE: required to pass Days 2 and 3 of the Common Final Examination (CFE). CIMA members are allowed three attempts to pass Days 2 and 3 of the CFE. After three failed attempts, applicants will be de-registered. If eligible to re-register, applicants must meet all then current entrance requirements and are no longer eligible for any exemptions from the PEP pursuant to this agreement.

Experience

Assessment of experience for certification is determined by experience gained as a member or student of CIMA. All members with:

  • more than two years of post-qualification experience are exempt from assessment of experience
  • less than two years of experience will be subject to a review of their practical experience obtained pre- and post-qualification

Canadian residents

CIMA members who completed/passed the Management Case Study while having:

  • been a resident of Canada; or
  • become a resident of Canada; or 
  • returned as a resident to Canada
    must provide proof of having obtained either:
  • a university degree from a degree-granting institution of higher education outside of Canada as a result of having attended the institution in person, outside of Canada, for classroom instruction on a full-time basis; or
  • at least three (3) years full-time practical experience in accounting outside of Canada.

For more information, please contact the provincial CPA body located in the province in which you reside or plan to reside.