A Member in good standing of CPA Ontario (whether a legacy CMA or CA) who has never held a public accounting licence will be able to apply to CPA Ontario for a new public accounting licence when the Member has met the educational, study, practical experience, examination and other requirements, including the Current Competency Requirement, as set out in the regulations of CPA Ontario.  At the current time (May 2014) these specific requirements have yet to be finalized and discussions are ongoing between the legacy bodies and the Public Accountants Council of Ontario.  Members will be provided with an update once more information is available.

While the outcome of these discussions cannot be foretold, one of the fundamental principles of unification is that existing standards would be maintained. 

One of the key requirements is practical experience.  CPA, CMAs interested in applying for a public accounting license should be aware that the current Qualifying Experience Requirement applicable to CPA, CAs who qualified for membership after October 31, 2006 is:

  • A minimum two years of public accounting experience in a Training Office under the supervision of a Member who is licensed to practice public accounting; and
  • The experience must include a minimum of:
    • 1,250 chargeable hours in assurance services consisting of a:
      • Minimum of 625 chargeable hours in audit engagements;
      • Minimum of 100 chargeable hours of review procedures in review and other assurance engagements; and
    • 100 chargeable hours in taxation services

Online Tax and Audit Courses

Audit and tax courses are available to fulfill some of the prescribed credit courses, which have been approved by the Public Accountants Council and are available online through the University of Waterloo.

A minimum average grade of B- (70%) must be obtained in these prescribed credit courses and a passing grade must be obtained in each of these credit courses.

For the most up-to-date information, please contact Erin Brown at or 416-977-7741 x112.


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