The CPA Reciprocity
Education and Examination
(CPARE) Program Guide
Information for International Applicants seeking
to qualify under the Public Accounting path for
the Canadian CPA designation
1 Introduction .................................................................................2
2 CPARE Examination Overview ................................................................. 2
2.1 Content Coverage.............................................................................2
2.2 Examination Blueprint .........................................................................3
2.3 Format and Structure .........................................................................3
2.4 Schedule .....................................................................................3
3 CPARE Preparatory Module ................................................................... 3
4 Application Requirements .....................................................................4
4.1 Eligibility .....................................................................................4
4.2 Registration ..................................................................................4
4.3 Fees .........................................................................................4
5 CPARE Administrative, Education, and Behavioral Policies and Processes ..........................4
5.1 Administrative Policies and Processes ...........................................................4
5.1.1 Education Recognition...................................................................4
5.1.2 Voluntary Withdrawals...................................................................5
5.1.3 Re-application ..........................................................................5
5.1.4 Academic Accommodation ..............................................................5
5.1.5 Transfers from other regions .............................................................5
5.2 CPARE Preparatory Module and Examination Policies and Processes .............................5
5.2.1 Exemptions .............................................................................5
5.2.2 Passing the CPARE Program .............................................................5
5.2.3 Repeating the CPARE Program...........................................................5
5.2.4 Access to the CPARE Preparatory Module in Brightspace (D2L) ............................5
5.2.5 Examination Rules and Reference Materials ...............................................6
5.2.6 Examination Deferrals ...................................................................6
5.2.7 Examination results......................................................................6
5.3 Academic integrity and behavioral policies ......................................................6
5.3.1 Academic Integrity and Misconduct ......................................................6
5.3.2 Professional behaviour...................................................................6
5 Appendix — Provincial/Regional CPA Bodies .................................................... 7
INTERNATIONAL CREDENTIAL RECOGNITION | INTERNATIONAL APPLICANTS
2 The CPA Reciprocity Education and Examination (CPARE) Program Guide
1 Introduction
Members of accounting bodies outside Canada that were assessed by the International Qualifications
Appraisal Board (IQAB) as having education, examination and experience requirements substantially
equivalent to the high standards of the Canadian CPA qualification program and who wish to practice in
public accounting must complete the education and experience requirements as set out by each province
or region*.
The CPA Reciprocity Education and Examination (CPARE) program is the educational component of this
requirement and is the way the Canadian CPA profession measures the requisite professional competence,
in a Canadian context. The CPARE program consists of a mandatory preparatory module and an
examination that covers assurance, financial reporting, and Canadian tax and business law.
The philosophy underlying the provincial/regional bodies’ qualification processes is summarized as follows:
i) The public interest must be protected, and the integrity of the CPA designation must be maintained
by ensuring that members of accounting bodies outside Canada who apply for the CPA designation
and public accounting rights in one of the provincial or regional bodies in Canada embody the high
standards of education, technical competence and professionalism associated with CPAs in Canada;
ii) While the requirements to be completed by all those accepted by the provincial and regional
bodies in Canada as applicants must be uniform, at the same time they must fully take into account
the diverse academic and practical experience backgrounds of members of accounting bodies outside
Canada; and
iii) The qualification processes and the regulations on which they are based must be administered equitably.
*Note: Maintenance of the CPA membership and Continuing Professional Development requirements are
outside the scope of this document.
2 CPARE Examination Overview
2.1 Content Coverage
The CPA Reciprocity Examination (CPARE) examines the following materials to the extent that it is
integral to the demonstration of your knowledge of:
Canadian Taxation
You are responsible for knowledge of the federal taxation legislation, the Federal Income Tax Act,
including the Income Tax Application Rules (ITARs) and Regulations, and the Excise Tax Act, enacted as
of December 31 of last year.
You are not responsible for provincial tax legislation or tax law applicable only to specific industries.
Canadian GAAP
You are responsible for knowledge of the Canadian GAAP in eect as of December 31 of last year.
— IFRS (CPA Canada Handbook Accounting – Part I);
— ASPE (CPA Canada Handbook Accounting – Part II);
— Not-For-Profit (CPA Canada Handbook Accounting – Part III); and
— Public Sector Accounting.
Canadian GAAS
You are responsible for knowledge of the Canadian GAAS as of December 31 of last year.
— CPA Canada Handbook Assurance (CSQC,CAS, Other Canadian Standards and Assurance and Related
Services Guidelines);
— Guidance on the Criteria of Control Board; and
— Risk Oversight and Governance Collection.
The CPARE tests knowledge, comprehension and the application of knowledge in accordance with the
levels of proficiency defined in The CPA Competency Map.
3 The CPA Reciprocity Education and Examination (CPARE) Program Guide
You are not responsible for the Strategy and Governance, Management Accounting, and Finance
sections of the Competency Map and will not be tested on these competencies.
Canadian Business Law
You are responsible for knowledge of the fundamental principles of Canadian business law including the
law of torts, contract law and laws relating to business organizations and related topics (corporation,
partnership, sole proprietorship, agency, bailment, etc.).
2.2 Examination Blueprint
The CPARE features 110 multiple choice questions that are arranged by competency areas. The CPARE
is structured as follow:
Knowledge Areas Number of Questions Weighting
Taxation 35-45 31% - 41%
Business Law 15-25 14% - 23%
GAAP 20-30 18% - 27%
GAAS 20-30 18% - 27%
TOTAL 110 100%
2.3 Format and Structure
The CPARE is written on a laptop pre-loaded with a lock-down examination software. This software
disables most of the computer’s functionality and file access, and you will not be able to access any
other files or programs. It will ensure that during the CPARE you will be able to use the computer for the
following purposes only:
• Reference: You will be able to search the CPA Standards and Guidance Collection and the Federal
Income Tax Collection;
• Keyed Response: You will input your responses to multiple-choice questions and submit them
electronically for marking purposes.
The CPARE is a non-disclosed examination; therefore, all examination booklets are collected at the
writing centres and the examination questions and solutions are not published.
You will have to abide by the CPA Canada examination rules.
2.4 CPARE Schedule
For 2023, the CPARE is scheduled for Thursday, November 2 from 9:00 a.m. to 1:30 p.m. (local time).
3 CPARE Preparatory Module
The CPARE Preparatory Module is an on-line module designed to assist applicants preparing for the CPA
Reciprocity Examination. Applicants must enroll in the CPARE Preparatory Module to be eligible to write
the CPARE.
The CPARE Preparatory Module covers the technical knowledge required for Canadian practice,
including tax, assurance, financial reporting, and business law. It is a self-study module that consists
of reading resources, practice problems and multiple-choice questions covering the material at
the elective level. There are no deadlines, submissions or face-to-face components (for example,
workshops) to the module.
s
4 The CPA Reciprocity Education and Examination (CPARE) Program Guide
Participants are provided with a suggested eight-week study schedule to assist with the preparation
of the CPA Reciprocity Examination. While the CPARE Preparatory Module covers a large majority of the
technical knowledge outlined in The CPA Competency Map for designation and assessed on the CPARE
examination, participants may need to supplement their knowledge with additional resources.
For more information about the CPARE Preparatory Module, contact your provincial/regional CPA body
(see Appendix A for contact information).
4 Application Requirements
4.1 Eligibility
Only qualified Applicants are eligible to register for the CPARE program.
To use the “Chartered Professional Accountant” designation in the province/region of membership, a
member in good standing of an accounting body outside Canada that has signed a Mutual Recognition
Agreement (MRA) or a Reciprocal Membership Agreement (RMA) with Chartered Professional
Accountants of Canada and the provincial/regional CPA bodies must apply to a provincial/regional
CPA body to become an applicant, and must meet the requirements as prescribed by the provincial/
regional body’s Council, bylaws and regulations. Once the CPA membership criteria are met, the successful
completion of the CPARE by a membership applicant is required to meet the educational requirement for
licensure in Canada.
4.2 Registration
Online registration and/or an application form for the CPARE program will be available on the website
of each of the provincial/regional bodies in Canada. Eligible Applicants should contact their provincial/
regional CPA body to confirm registration deadlines, module log-in information, the date and time of the
CPARE Examination, and the location of the examination centres.
The contact information for provincial/regional CPA bodies is provided in Appendix A.
4.3 Fees
Eligible Applicants should contact their provincial/regional CPA body to confirm the fee for the CPARE
program, which includes the cost for the CPARE Preparatory Module and Examination. The fee is payable
to the provincial or regional CPA body at the time the on-line registration/application form is submitted.
5 CPARE Administrative, Education, and Behavioral Policies
and Processes
Eligible CPARE applicants are subject to the following administrative, module, examination and behavioural
policies and processes.
5.1 Administrative Policies and Processes
5.1.1 Education Recognition
A CPARE applicant’s education (module and examination) will be recognized, except in any of the following
circumstances:
• Non-payment of fees
• Failure to comply with regulations of their provincial/regional CPA body
• Exhausting examination attempts as outlined in section 5.2 Module and Examination Policies and Processes
• Academic misconduct as outlined in the section 5.3 Applicant Academic Integrity and Behavioural Policies
5 The CPA Reciprocity Education and Examination (CPARE) Program Guide
5.1.2 Voluntary Withdrawals
All voluntary CPARE preparatory module or examination withdrawal requests must be made in writing to
the appropriate provincial/regional CPA body by the CPARE applicant.
A voluntary withdrawal will result in the following:
• A module attempt will be counted if the applicant does not attempt the examination and is not granted
a deferral for the exam to the next available oering. See section 5.2.7 Examination Deferrals for more
information.
• No refunds will be issued once access to materials in the CPARE Preparatory Module has been
provided.
5.1.3 Re-application
CPARE applicants must re-apply and restart the CPARE program if:
• Their education has not been recognized (see section 5.1.1 Education recognition for more information)
or
• They exhausted all attempts to pass the CPARE Examination (see section 5.2 Examination Policies and
Processes for more information).
All application requirements must be met at the time of reapplication.
5.1.4 Academic Accommodation
CPARE applicants may request academic accommodations in the case of a documented health condition
or similar disability that may aect their ability to participate in the CPARE preparatory module or attempt
the Examination. Appropriate documentation must be provided, and additional information may be
requested to approve the requested accommodation. CPARE applicants should contact their provincial/
regional CPA body for request details. All accommodations must be submitted to the provincial/regional
bodies 10 weeks prior to the exam date.
5.1.5 Transfers from other regions
On request from the CPARE applicant, necessary records will be transferred from one province/region to
another.
At the time of the request, the CPARE applicant must be a member in the province/region to which they
are requesting the information be transferred.
5.2 CPARE Preparatory Module and Examination Policies and Processes
5.2.1. Exemptions
Exemptions are not granted for the CPARE Preparatory Module and Examination.
5.2.2 Passing the CPARE Program
To pass the CPARE Program, applicants must demonstrate the prescribed competency levels on the
associated examination, as determined by the Board of Examiners.
5.2.3 Repeating the CPARE Program
Subject to provincial legislation, CPARE applicants can attempt the CPARE Preparatory Module and
Examination three times within a rolling five-year period. After three attempts within five years, applicants
must re-apply (see section 5.1.3 Re-application for more information).
5.2.4 Access to the CPARE Preparatory Module in Brightspace (D2L)
CPARE applicants will have access to their module materials in Brightspace (Desire2Learn or “D2L”), the
profession’s online learning environment, while they are registered for the CPARE program. Access to D2L
will be revoked six months following the examination.
6 The CPA Reciprocity Education and Examination (CPARE) Program Guide
5.2.5 Examination Rules and Reference Materials
CPARE applicants must comply with the CPA examination writing rules.
CPARE applicants will receive access to reference material during the writing of the examination, as
deemed appropriate in relation to the module’s assessment objectives.
5.2.6 Examination Deferrals
CPARE applicants can request to defer writing the examination until the next provincial/regional oering.
If the examination is not attempted at the next oering, it is considered an unsuccessful attempt at the
examination. Deferral requests:
• can be made up to three business days after the examination
• must be supported with documentation to substantiate the request, and
• may be a subject to a fee.
CPARE applicants should contact their provincial/regional CPA body for specific examination deferral fees
and required documentation.
5.2.7 Examination results
Results for the CPARE are communicated to applicants by their provincial or regional CPA body within six
to eight weeks after the examination date
.
The results are reported as either a successful or unsuccessful attempt
.
No alpha or numerical grades are reported.
Given the non-disclosed nature of the CPARE, a review of questions and answers by applicants
subsequent to the examination submission is not allowed
.
Given that the current examination format consists of objective-format questions only, there is no appeal
process for unsuccessful attempts.
5.3 Academic integrity and behavioral policies
5.3.1 Academic Integrity and Misconduct
The CPA profession takes academic integrity and misconduct seriously. Academic misconduct in the
CPARE Program includes unethical behaviour, such as plagiarism, lying, or cheating.
5.3.2 Professional behaviour
CPARE applicants are expected to behave professionally throughout the program. Professional behaviour
includes but is not limited to: adhering to provincial/regional codes of conduct, conducting oneself
ethically, demonstrating integrity and honesty, and exhibiting respect to others. This behaviour applies to
all written and oral communication with fellow CPARE applicants and educational as well as provincial,
regional, and national sta. Penalties for unprofessional behavior may include but are not limited to: non
recognition of the completion of the CPARE program (refer to section 5.1.1 Education Recognition for more
details), fines, and a written complaint of unprofessional conduct to the provincial/regional CPA body.
-
7 The CPA Reciprocity Education and Examination (CPARE) Program Guide
Appendix — Provincial/Regional CPA Bodies
Chartered Professional Accountants of Alberta
1900 TD Tower
10088 - 102 Avenue
Edmonton, Alberta T5J 2Z1
Toll free: +1 780.424.7391
Fax: +1 780.425.8766
Email: [email protected]
Web site: www.cpaalberta.ca
Chartered Professional Accountants of Bermuda
Penboss Building, 50 Parliament Street
Hamilton HM 12, Bermuda
P.O. Box HM 1625, Hamilton HM GX, Bermuda
Phone: +1 441.292.7479
Fax: +1 441.295.3121
Email: [email protected]
Web site: www.cpabermuda.bm
Chartered Professional Accountants of British Columbia
800 – 555 West Hastings Street
Vancouver, British Columbia V6B 4N6
Phone: +1 604.872.7222
Fax: +1 604.681.1523
Email: members@bccpa.ca
Web site: www.bccpa.ca
Chartered Professional Accountants of Manitoba
1675 One Lombard Place
Winnipeg, Manitoba R3B 0X3
Phone: +1 204.943.1538
Toll Free: 1 800.841.7148 (within Manitoba)
Fax: +1 204.943.7119
Email: [email protected]
Web site: www.cpamb.ca
Chartered Professional Accountants of New Brunswick
602 – 860 Main Street
Moncton, New Brunswick E1C 1G2
Phone: +1 506.830.3300
Fax: +1 506.830.3310
Email: info@cpanewbrunswick.ca
Web site: www.cpanewbrunswick.ca
Chartered Professional Accountants
of Newfoundland and Labrador
500 – 95 Bonaventure Avenue
Suite 500
St. John’s, Newfoundland A1B 2X5
Phone: +1 709.753.3090
Fax: +1 709.753.3609
Web site: www.cpanl.ca
Chartered Professional Accountants
of the Northwest Territories and Nunavut
Phone: +1 867.873.5020
Fax: +1 867.873.4469
Email: admin@cpa-nwt-nu.org
Chartered Professional Accountants of Nova Scotia
300 – 1871 Hollis Street
RBC Waterside Centre
Halifax, Nova Scotia B3J 0C3
Phone: +1 902.425.7273
Fax: +1 902.423.4505
Email: registrations@cpans.ca
Web site: www.cpans.ca
Chartered Professional Accountants of Ontario
69 Bloor Street East
Toronto, Ontario M4W 1B3
Phone: +1 416.962.1841
Toll free: 1 800.387.0735
Fax: +1 (416) 962.8900
E-mail: ITAregistr[email protected]
Web site: www.cpaontario.ca
Chartered Professional Accountants of Prince Edward Island
600 – 97 Queen Street
P.O. Box 301
Charlottetown, Prince Edward Island C1A 7K7
Phone: +1 902.894.4290
Fax: +1 902.894.4791
Email: [email protected]
Web site: www.cpapei.ca
Ordre des comptables professionnels agréés du Québec
5, Place Ville Marie, bureau 800
Montréal (Québec) H3B 2G2
Phone: +1 514.288.3256 ext. 2601
Toll free: 1 800.363.4688
Fax: +1 514.843.8375
Email : equivalenc[email protected]
Web site: www.cpaquebec.ca
Chartered Professional Accountants of Saskatchewan
101 – 4581 Parliament Avenue
Regina, Saskatchewan S4W 0G3
Phone: +1 306.359.0272
Toll free: 1 800.667.3535
Fax: +1 306.347.8580
Email: registrar@cpask.ca
Web site: www.cpask.ca
Chartered Professional Accountants
Western School of Business
Suite 301-1253 91st Str SW
Edmonton, AB, T6X1E9
Phone: +1 780.395.2086
Toll free: 1 866.420.2350
E-mail: pdpa@cpawsb.ca
Web site: www.cpawsb.ca
Chartered Professional Accountants of Yukon
c/o The Chartered Professional Accountants
of British Columbia
800 – 555 West Hastings Street
Vancouver, British Columbia V6B 4N6
Phone: +1 604.872.7222
Fax: +1 604.681.1523
Email: members@bccpa.ca
Web site: www.bccpa.ca
