CA Reciprocity Examination (CARE)
To become a CPA in Ontario, members of good standing with accounting bodies outside of Canada with a Mutual Recognition Agreement (MRA) with CPA Canada and the provincial and territorial CPA bodies must:
- Apply to become an "Applicant"
- Successfully complete Part 1 of the CARE
- Complete the practical experience requirements as outlined in CPA Ontario's bylaws and regulations.
Applicants are required to complete Part 1 and 2 of the CARE if they intend to apply for a Public Accounting Licence. See below for more information.
Part 2 of the 2017 CARE is only open to applicants who were admitted to membership after successfully completing the CARE in the period of 2010-2016; and to those who enrol and successfully complete Part 1 of the 2017 CARE.
For more information, please refer to the CARE Information Guide.
The CARE tests knowledge, comprehension and the application of knowledge. The CARE is a closed-book examination, and therefore, Applicants are not permitted to bring any reference materials with them into the examination writing centre. It is also a non-disclosed examination, and therefore, the examination booklets are collected at the writing centres and the examination questions and solutions are not published. To determine if you meet the knowledge requirements to attempt the CARE, please refer to CPA Competency Map for details about the entry-level standards of proficiency.
Part 1 of the CARE
Part 1 of the CARE is the means by which the CPA profession measures the professional competence required of an applicant in a Canadian context. Specifically, Part 1 examines applicants on their knowledge of Canadian taxation and Canadian business law.
The successful completion of Part 1 of the CARE is required in order to qualify for admission to membership in CPA Ontario, to use the CPA designation and CPA initials in Ontario, and to hold out to be or to offer services as a CPA in Ontario.
Practising Public Accounting Following Admission to Membership with CPA Ontario
Anyone who intends to practise public accounting following admission to membership is required to have a licence issued by CPA Ontario if he or she is the lead engagement person responsible for signing a statement or report when:
- The engagement statement or report is issued in Ontario, or the engagement work is primarily performed in Ontario; and
- The statement or report is issued in respect of:
- an assurance engagement for which a licence is required, including an audit or review engagement; or
- a compilation engagement for which it can reasonably be expected that all or any portion of the compilation or associated materials will be relied upon or used by a third party, and which is not accompanied by the prescribed Notice to Reader.
If you intend to be the lead engagement person on any such engagements, you will be required to apply for a Public Accounting Licence (PAL), and you may do so after to your admission to membership. At the time you apply, you will have to demonstrate that you have the prescribed public accounting experience and other requirements as set out in CPA Ontario’s bylaws and regulations. These additional requirements include the successful completion of Part-2 of the CARE that examines Canadian GAAP and GAAS.
Please note that a member of an engagement team, including the quality control reviewer or other expert, does not require a public accounting licence.
Refer to the CARE Information Guide for more information.
If you have questions relating to eligibility and registration for the CARE, contact CPA Ontario's Office of the Registrar.