International Designated membership Process

CPA NS Membership Designated Body Current Agreements Requirements Application

• The Institute of Chartered of Australia • The Institute of Chartered Accountants of England & Wales • The Institute of Chartered Accountants of Scotland • The Institute of Chartered No prerequisite. Conditional membership Accountants of Ireland CICA Reciprocal Membership requirement that Membership by Agreement (RMA) recognized Reciprocity Professional Development (CARPD) International Reciprocity • The South African Institute (Form A1) of Chartered Accountants by CPA Canada must be completed in first two years Group A Group of membership • The Institute of Chartered Accountants of New Zealand • The Hong Kong Institute of Chartered Accountants • The Institute of Chartered Accountants of Zimbabwe

• The Japanese Institute of Certified Public Accountants • L’Ordre des Experts Compatables de France (OECF) • Compagnie Nationale des CICA Mutual Recognition Chartered Accountants Reciprocity Commissaires au Compte Agreements (MRA) Exam (CARE) , International Candidate (France) recognized by CPA Canada Application (form B1), Practical Experience

Group B Group • Royal Netherlands Institute Certification from Employer (Form B2) of Registered Accountants • Instituto Mexicano de Contadores Publicos • Institut des Reviseurs d’Enreprises de Belgique • US CPA (some state boards) Complete CGA Initial Resident of Application plus CPA Nova Scotia Canada Overview of • Association of Chartered Canadian Tax Law Certified Accountants or equivalent (ACCA) • CPA Australia CGA Mutual Recognition Agreements (MRA) • CPA Ireland Initial Application and General

Group C Group recognized by CPA Canada apply for Membership • L’Ordre des Experts Non-resident Membership in CPA British Columbia Compatables de France of Nova Scotia Application (transferable to CPA Nova (OECF) Form Scotia once resident)

• Chartered Institute of Complete CMA Initial CMA Mutual Recognition Application (Form D1) Management Accountants Registration Reject Membership Agreement (MRA) recognized plus employment (UK) by CPA Canada Committee Application and Group D Group experience Approve, or advise in writing Approve with Memorandum of conditions, Institute of Chartered Understanding (MOU) Membership File Notice of Accountants of Pakistan with CPA Canada Appeal with Registation Appeals Completion of CPA education Institute of Chartered CICA MOU currently Committee and experience requirements, through Accountants of India recognized by CPA Canada Atlantic School of Business Resubmit All other international No agreements. May be application bodies not eligible for advanced standing or end listed above at Atlantic School of Business process upon assessment

Membership to Shawn Smith CPA Nova Scotia T. 902.334.1174 E. [email protected] www.cpaatlantic.ca

CPA Nova Scotia International Designated Accountant Membership Process | 2017