Chartered (CA)

Accounting in New Brunswick Foreign qualification recognition is the process of verifying In New Brunswick, has that the knowledge, skills, work experience and education three accounting designations, obtained in another country are comparable to the standards each with its specific education, established for Canadian professionals and tradespersons. examination and experience requirements: Certified Management Please see the section below to Accountant (CMA); Assessment information determine your status within NBICA. Accountant (CA); and Certified Once you decide that you are You will be eligible to register in General Accountant (CGA). Review the interested in pursuing the CA one of three general categories requirements for each designation designation in New Brunswick, depending on which accounting to determine which will be the best you must send documents of your body you are associated with match for your qualifications. qualifications and work experience to NBICA for an assessment. After the through current membership. Your category of registration determines The laws of all provinces prohibit assessment, NBICA will advise you on what requirements you will need to the use of foreign CA designations what requirements you would need to fulfil to earn the CA designation in in . Once you are a Canadian meet to obtain the CA designation. New Brunswick. CA, however, your designation is fully portable across Canada by Your category of registration depends applying for membership in the The New Brunswick on whether the accounting body in provincial institute in which you wish Institute of Chartered which you are a current member has recognition. (NBICA) is been assessed as “designated” or the self-governing body “non-designated” by the Canadian How do I get my of chartered accountants Chartered Accountants’ International and CA students in New Qualifications Appraisal Board (IQAB). credentials recognized? Findings of IQAB are based on a Brunswick. Its primary If you wish to practice as a Chartered review of the qualification program of Accountant in New Brunswick, you mandate is to serve the accounting body. must contact NBICA at www.nbica.org. and protect the public interest, and advance the Members of “designated” interests of the chartered Before you immigrate to Canada accounting bodies accountancy institutes of CAs of: Please contact the Institute of within New Brunswick and Chartered Accountants of Ontario or , England and Wales, Ireland, the Ordre des Comptables Agréés du throughout Canada. The , Scotland , South Africa, Québec for an assessment of your Chartered Accountants’ Act the Japanese Institute of Certified qualifications before you arrive in (1998) grants the NBICA Public Accountants, Ordre des experts Canada. Your education and training the authority to govern the comptables et des comptables can be assessed before you immigrate, professional activities of agréés, France, Institute des Reviseurs and you will be told what additional d’Enterprises de Belgique, Instituto requirements you will need to its members and students. Mexicano de Contadores Publicos, and complete. the Netherlands Institute of Register Accountants. Any state board of accountancy in Society of Certified Practising the United States that exempts NBICA Accountants, the Society In addition to an CAs from the requirement to pass of Accountants, the Philippine Institute undergraduate university the uniform American Institute of of Certified Public Accountants, the Chartered Public Accountants (AICPA) Association of Chartered Certified degree with specific final examinations. Accountants (, required credits, all ACCA), the New Zealand Society provincial institutes Currently, NBICA has no reciprocity of Accountants and United States require completion arrangement with any American CPA state boards of accountancy that of a graduate-level state society. require Canadian CAs to write the professional education uniform examination as a condition You must have passed the final of membership or certificate program. examination of your accounting body holders who do not meet institute and completed at least two years requirements for reciprocity. • the NBICA provincial law course; (24 months) of acceptable public or other accounting experience. If you IQAB has determined that programs • the uniform evaluation (UFE); and, meet these requirements, you will offered by non-designated accounting • 30 months of prescribed public be exempt from the education and bodies are not equivalent to the accounting experience in an office examination requirements for the program offered by NBICA. If you are in New Brunswick approved by CA qualification program in New associated with a non-designated NBICA for training CA students. Brunswick. You will only be required to accounting body you are required to take and successfully complete the CA complete: Members of non-assessed Reciprocity Examination (CARE). • the Atlantic School of Chartered accounting bodies You must have a total of 30 months Accountancy (ASCA) (www.asca. Accounting bodies not listed under of public accounting experience ns.ca) program, including all members of designated accounting assessed by NBICA as being equivalent examinations; bodies and members of non- to experience acquired in CA offices designated accounting bodies in New Brunswick. The 24 months of above have not been assessed by experience noted above can count All Canadian CAs must IQAB. If your accounting body is not toward this total if it was public have at least three years of mentioned in either of these, you accounting experience. In total, the 30 appropriately supervised come under the category of members months of required public accounting and progressively of non-assessed accounting bodies. experience may be completed in the responsible professional country of your accounting body or in If you belong to a non-assessed accounting experience. another country. accounting body, you are not To prove that your work automatically eligible for exemptions If you have 30 months of public experience meets the from any education or examination accounting experience that is required breadth and requirement of the CA program. You acceptable to NBICA, you will not depth of competency may, however, ask for an individual be required to complete public assessment of your qualifications and development, you will need accounting experience in New those of your accounting body to Brunswick. If you do not have to provide a completed determine if the Institute will grant 30 months of public accounting experience certification you any education or examination experience acceptable to NBICA, you form. exemptions in New Brunswick. If will be required to work in an office in exemptions are not granted, you New Brunswick for a specified amount You may be required will be required to complete all the of time to satisfy this requirement. The to work in an approved requirements of the ASCA program to office must be approved by NBICA for CA training office for a qualify for membership in NBICA (visit training CA students. www.asca.ns.ca for more information). specified amount of time to obtain the required work All individuals associated with non- Members of “non-designated” experience. In that case, assessed accounting bodies would accounting bodies are: it is your responsibility register as students, regardless of any The Institutes of Chartered to find an appropriate exemptions granted. Accountants of India, Pakistan, Sri position. Lanka, Zimbabwe, the Australian Not a member of an Before you arrive accounting body There are many resources While you are waiting to come to New If you are not a member of any available to help you Brunswick, there are many important accounting body but have a university find employment in New things you can do to improve your degree in accounting, or Brunswick, including chances of success. commerce, the ASCA will assess the immigrant-serving courses you completed as part of your The Foreign Credentials Referral degree program to decide if you can agencies and job banks. Office (www.credentials.gc.ca) is an be exempt from certain education Visit organization of the Government of requirements. Please visit the ASCA www.gnb.ca/immigration. Canada that provides helpful resources. website for more information. The Government of New Brunswick also has specially designed tools to Additional resources help you make Canada your home. CA Reciprocity Institute of Chartered Accountants of Please visit www.gnb.ca/immigration. Examination (CARE) Ontario www.icao.on.ca Use these resources to find important information and to develop your job If you are a current member of a Ordre des comptables agréés du search plan. designated accounting body, you will Québec www.ocaq.qc.ca need to pass CARE. Chartered Accountants of Canada You might need to prove – or be www.cica.ca tested on – your language skills CARE is the exam that provincial and in English or French. You can find territorial CA institutes use to measure Citizenship and Immigration Canada information at www.language.ca. If the professional competence, in a www.cic.gc.ca you need to improve your language Canadian context, of members of Service Canada skills, start before you come to accounting bodies outside Canada www.servicecanada.gc.ca Canada. who have been assessed by IQAB and determined as having the education, Foreign Credentials Referral Office You will require identity documents, examination and experience www.credentials.gc.ca official university education requirements substantially equivalent Service New Brunswick www.snb.ca transcripts, and professional to the Canadian CA qualification accounting program and professional program. CARE examines candidates NB Jobs www.nbjobs.ca accounting work experience on their knowledge of Canadian New Brunswick Immigration Portal documents. accounting and assurance standards, www.gnb.ca/immigration the rules of professional conduct, It is much easier for you to gather Canadian taxation and Canadian Working in New Brunswick Tool and organize these documents business law. www.gnb.ca/immigration while still in your home country. Government of Canada Job Bank You may need to arrange for official www.jobbank.gc.ca copies of your certified university Finding a job in transcripts, professional accounting New Brunswick work certificate and references, and a letter confirming your registration or You should take time to research job membership in good standing from requirements and develop a plan for your professional accounting body. finding work. You can ask for help. There are many resources available to you that you can access before you come to New Brunswick and after you are here.

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