INTERNATIONALLY DESIGNATED ACCOUNTANTS MEMBERSHIP PROCESS - MEMBERS OF ASSOCIATION OF CERTIFIED CHARTERED ACCOUNTANT (ACCA) - CPA New Brunswick
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CPA New Brunswick
860 Main Street Suite 602 Moncton NB CANADA E1C 1G2
T. 506 830.3300 F. 506 830.3310
www.cpanewbrunswick.ca
CPA Nouveau-Brunswick
860, rue Main bureau 602 Moncton (N.-B.) CANADA E1C 1G2
T. 506 830.3300 Télec. 506 830.3310
www.cpanouveaubrunswick.ca
INTERNATIONALLY DESIGNATED ACCOUNTANTS MEMBERSHIP
PROCESS - MEMBERS OF ASSOCIATION OF CERTIFIED
CHARTERED ACCOUNTANT (ACCA)
Applicants are responsible for ensuring that their complete application is received by CPA
New Brunswick by April 30, 2021. Applicants are responsible for ensuring that third parties
are given sufficient time and notice to send documentation to CPA New Brunswick by April
30, 2021. Applications with outstanding requirements, any missing documentation or
documentation in transit may not be considered.
MUTUAL RECOGNITION AGREEMENT
The Canadian CPA profession and the U.K.-based ACCA profession are now in the process of negotiating
a new agreement that sets out how members of each respective profession can obtain the designation
of the other. To enable the negotiation, the national bodies representing the two professional
accounting bodies have agreed to withdraw from their existing mutual recognition agreement (MRA).
The CGA Provincial Bodies and CGA Canada signed the existing MRA with the Association of Chartered
Certified Accountants (ACCA) in 2011. Upon unification of Canada’s three individual accounting bodies
in 2014, the commitments of each CGA body who was party to the agreement was transitioned to the
new CPA body for that jurisdiction.
The terms of the previous MRA will be respected for a one-year notice period until April 30, 2021,
within which fully completed applications for membership under the MRA must be received by the
applicable body. Another 12 months will be provided to process completed applications.
Eligibility under MRA (until April 30, 2021)
ACCA members wishing to be admitted as a member of a CPA New Brunswick through the MRA must
meet the following requirements:
1. Obtained membership into ACCA through the completion of the ACCA Professional or Part 3
examinations and met required experience. Members who obtained membership into ACCA through
an MRA with another professional body are not eligible to become a member of the CPA New
Brunswick pursuant to this MRA.
2. Do not have any outstanding ethics complaints, nor have been subject to any disciplinary sanctions
within the five (5) years prior to their application.
3. Admitted as members by ACCA after December 31, 1997 must have a degree from a post-secondary
institution recognized by CPA Canada. All applicants with a university degree must have a minimum of
a 3 or 4 year recognized bachelor’s degree (90 or 120 credits Canadian equivalency), or a combination
of a bachelor’s and master’s degree from a degree granting post-secondary institution other than
ACCA or other professional accounting bodies. A master’s degree on its own, does not meet the
degree requirement.4. Submit a fully completed application to CPA New Brunswick before April 30, 2021. Incomplete
applications will not be processed.
Requirements for a Complete Application
1. Complete the membership application form below
2. Contact ACCA and request a Membership Status Letter and transcript be sent directly my mail to CPA
New Brunswick in the address below. The letter of good standing must state the date of admission to
membership and whether or not the ACCA membership was attained through an MRA with another
professional body. It must also state whether or not you have been subject to any disciplinary sanction
in the last five (5) years or under investigation for any disciplinary sanction
3. Contact your university to have an official sealed transcript evaluated by a third-party assessor. The
third-party assessment must be sent directly by email to info@cpanewbrunswick.ca or by mail to the
address below. The assessment should verify that you have a post-secondary degree equivalent to 3- or
4-years Canadian bachelor’s degree. This assessment must be dated within one year
4. Provide a current resume or curriculum vitae. Additional information on your practical experience may
be requested by CPA New Brunswick
5. Proof of identity/legal name as evidenced by an acceptable government-issued documentation. Please
note that if the name under which you are applying for membership is different from that which appears
on your educational documents or on the document submitted as proof of legal name, a copy of the
document supporting the change of legal name, endorsed with “this is a certified true copy” signed and
dated, is required
6. Pay the required fees
7. Complete the CPD course, Overview of Canadian Tax and Law, and submit the certificate of completion.
Please do not complete this course until you are instructed to do so by CPA New Brunswick. If you do
not meet eligibility for membership, the course fee will not be refunded
8. Meet any other admission requirements as imposed by CPA New Brunswick or under law
9. When your application has been approved, you will be notified of your admission to membership and
have the right to use the CPA, CGA designation. You cannot use the designation until you are informed
of your admission.
10. Properly completed applications must be received by 4:00 p.m. (Pacific Standard Time) on April 30,
2021.
Please send all applications by email or by mail to:
CPA New Brunswick
860, Main Street, Suite 602
Moncton, NB E1C 1G2
Public Practice Requirements
Admission as a member under this MRA does not provide a member with the right to offer public
accounting services. An application for a public practice permit must be made separately to CPA New
Brunswick.CPA New Brunswick
860 Main Street Suite 602 Moncton NB CANADA E1C 1G2
T. 506 830.3300 F. 506 830.3310
www.cpanewbrunswick.ca
CPA Nouveau-Brunswick
860, rue Main bureau 602 Moncton (N.-B.) CANADA E1C 1G2
T. 506 830.3300 Télec. 506 830.3310
www.cpanouveaubrunswick.ca
MEMBERSHIP APPLICATION FORM FOR ACCA MEMBERS
Personal Information
Mr. □ Mrs. □ Miss □ Ms. □ ACCA □ FCCA □
___________________________________________________ _______________________________________________________________
Family name Given name
_____________________________________________________________________________________________________________________
(Please print your legal name as you wish it to appear on the certificate including middle name, initials, etc.)
___________________________________________________ _______________________________________________________________
Maiden name (if applicable) Date of birth (Month/Day/Year)
__________________________________________________
Primary Language Gender: □ Male □ Female
_____________________________________________________________________________________________________________________
Home address
_________________________________________ __________________________________________________
Postal code Personal email
___________________________________________________ _______________________________________________________________
Home phone Cell phone
Citizenship status for applicants residing in Canada
Canadian citizen □ Permanent resident □ Visa applicant (attach supporting doc) □ Other (Please specify) □
____________________________________________________________________________________________________________________
Employment Information
___________________________________________________ _______________________________________________________________
Employer name Occupation/Title
_____________________________________________________________________________________________________________________
Business address
___________________________________________________ _______________________________________________________________
Postal Code Business email
___________________________________________________ _______________________________________________________________
Business phone Fax number
Are you offering any public accounting services in Canada? Yes □ No □
Preferred mailing address Business □ Home □
Type of Professional Activity
□ Public practice – If yes, please specify: □ Sole Practitioner □ Partner in a firm □ Employed in a firm
□ Employed in Government (Indicate level and department): ______________________________
□ Employed in Industry (Indicate sector): __________________________________
□ Other please specify: _____________________________________________________________________
Page 1 of 4Professional Qualification
Have you ever enrolled as a CGA student? Yes □ No □
____________________________________________________________________________________________________________________
ACCA Membership Number Date Admitted by ACCA (Month/Day/Year)
___________________________________________________ _______________________________________________________________
_______________________________________________________________
Date Admitted as FCCA (Month/Day/Year) (if applicable)
Degrees or designations (other than ACCA): ______________________________
___________________________________________________ _______________________________________________________________
Institution Date certificate was awarded
Degrees or designations (other than ACCA): ______________________________
___________________________________________________ _______________________________________________________________
Institution Date certificate was awarded
Other Personal Information
Have you ever been convicted of a criminal or similar offence under any Act of the Parliament of Canada, or of the
Legislature of any Province of Canada, or order of laws or ordinances of any Territory of Canada, or under the laws
of any jurisdiction outside of Canada? □ Yes □ No
If you answered Yes to the question above, has a pardon been received? Please provide full details:
In answering the questions above, you may answer No if the proceeding(s) in which you were involved arose out of
your operation of a motor vehicle and no penalty other than a fine or demerit points was imposed.
Have you ever been bankrupt? □ Yes Indicate the details:
□ No Date:
If yes, have you been discharged? □ Yes Indicate the details:
□ No Date:
Terms and Conditions
Please read each of the terms and conditions below and initial, if fully understood:
Initial
If admitted as a CPA, CGA, I agree to read and strictly comply with and be bound
by CPA New Brunswick’s Act, Bylaws and Code of Professional Conduct and any changes
that may occur from time to time. I acknowledge that I have access to these regulations
through the CPA New Brunswick Website.
I understand that any breach of these rules and regulations could make me liable to
disciplinary action under these regulations including my name being published in a public
advisory or discipline summary.
Moreover, implicit in the statement set out above, I agree to meet the requirements of
the Continuing Professional Development program in accordance with CPA New
Brunswick’s policy.
I also understand that if I intend to engage in the practice of Public Accounting, I must fulfill
the Public Practice entrance requirements within the jurisdiction I reside within.
If admitted as a CPA, CGA, I accept the membership upon the following conditions, to
which I agree: Member certificates remain the property of CPA New Brunswick and must
be returned on demand in the event of my ceasing to be a member or upon my being
suspended/expelled for breach of CPA New Brunswick’s Act, Bylaws and Code of
Professional Conduct.
Ignore this “Term and Condition” if you are a Canadian Citizen or a Permanent Resident
Page 2 of 4(landed immigrant).
I understand that it is my responsibility to maintain my eligibility to work within Canada
and I understand that it is illegal to work within Canada without a valid work permit.
I understand that if it is subsequently determined that information provided in this
Application form was incorrect, incomplete or otherwise misleading, the matter will be
subject to disciplinary action.
Ethical Declaration
In your employment, business or personal affairs have you, or any company in which you have a direct or indirect
controlling interest in any country:
ever been charged in Canada or elsewhere, with any crime, offence or
delinquency under a statute or ordinance, excluding parking or speeding Yes □ No □
tickets if you have received fewer than five such tickets in the last three (If yes, please attach details)
years?
ever been a defendant in any civil action in which allegations of fraud, Yes □ No □
theft or misrepresentation were made against you? (If yes, please attach details)
ever failed to obey a court order? Yes □ No □
(If yes, please attach details)
ever as a member of a professional association or body, had disciplinary
action commenced against you, or been censured, suspended or Yes □ No □
(If yes, please attach details)
disqualified?
ever had disciplinary action commenced against you, or been censured, Yes □ No □
suspended or barred by a securities regulator? (If yes, please attach details)
ever been denied, or had revoked, a license or permit whose procurement Yes □ No □
required proof of good character? (If yes, please attach details)
ever been refused registration as a student, an accountant or similar Yes □ No □
position in a professional association or body in any jurisdiction? (If yes, please attach details)
ever been involved in any issue or controversy that has gone, or is now Yes □ No □
likely to go to litigation or public review? (If yes, please attach details)
If you have answered “Yes” to any of these questions, please include full details with this application.
Your application will be considered based on the facts within the supporting information you provide.
Upon receiving the certificate, it shall remain the property of CPA New Brunswick. In the event of my ceasing to be
a member or upon my being suspended for breach of rules or regulations, it shall be returned on demand. I agree
that if admitted to membership, I will comply with the Act, the By-laws and the CPA Code of Professional Conduct.
I agree that the information given above is true and correct. I hereby accept the above terms and conditions.
___________________________________________________ _________________________________
Signature of Applicant Date (Month/Day/Year)
__________________________________________________ __________________________________
Family name, Given name, (Print) Date
Page 3 of 4Privacy Statement
In providing personal information on this form (and any other information collected and maintained in
the course of the application process) and signing the document I consent to its use for the purposes of:
1. regulating applicants in accordance with the provisions of CPA New Brunswick’s Act, Bylaws and Code of
Professional Conduct;
2. admission to membership;
3. processing payments; and
4. exchanging membership status information, including the disclosure of confidential disciplinary investigation
and sanctions with ACCA.
If admitted, I agree to report to CPA New Brunswick within 30 days any investigations undertaken or
sanctions imposed by the foreign credentialing body granting the designation/certificate/title on which
this application by reciprocity is based.
I know of no fact or circumstance relating to my character or reputation that would render me ineligible
to become a member of CPA New Brunswick.
A Member has the right to privacy in respect of information of a personal nature known to CPA New Brunswick that is
unrelated to membership status or not required to be disclosed in respect of the fulfilment of CPA New Brunswick’s
regulatory responsibilities.
CPA New Brunswick may have to disclose selective personal information to CPA Canada, other provincial
accounting bodies and to third-party service providers for the purposes of offering member benefits.
___________________________________________________ _______________________________________________________________
Signature of Applicant Date
Please return this form by e-mail to info@cpanewbrunswick.ca or by fax (506) 830-3310.
FOR OFFICE USE ONLY
□ Approval
Signature 1: Position Date
Signature 2: Position Date
Page 4 of 4CPA New Brunswick
860 Main Street Suite 602 Moncton NB CANADA E1C 1G2
T. 506 830.3300 F. 506 830.3310
www.cpanewbrunswick.ca
CPA Nouveau-Brunswick
860, rue Main bureau 602 Moncton (N.-B.) CANADA E1C 1G2
T. 506 830.3300 Télec. 506 830.3310
www.cpanouveaubrunswick.ca
FAQ for ACCA Members
Why is the Canadian CPA profession and ACCA ending their MRA?
• The existing MRA between the Canadian CPA profession and ACCA was originally struck by the Canadian
Certified General Accountants profession in 2011 and continued after Canada’s three legacy accounting
designations unified in 2014 under the CPA banner.
• Education requirements needed to obtain a Canadian CPA are different from those of the legacy
designations in place prior to the unification of the Canadian accounting profession. The ACCA
requirements have also changed.
• The five-year agreement with the ACCAs had expired and, as is normal practice, its terms had to be
reviewed.
• As this agreement was between a legacy body and the ACCAs, any new agreement will have to be
between the CPA profession and the ACCAs.
What is the MRA about?
• The Mutual Recognition Agreement (MRA) provides a route for qualified members of either body to
become a member of the other accounting body and enjoy the benefits which both designations offer.
This includes providing members with increased international recognition and mobility.
• The existing MRA is not applicable to students or ACCA affiliates.
Q. What is the timeline for ending the agreement?
• The terms of the previous MRA will be respected during a transition period comprised of 12 months to
submit a fully completed application by April 30, 2021, at 4:00 PM Pacific Standard Time and then 12
months for the provincial bodies to process applications.
Are you working on a new form of agreement?
• The Canadian CPA profession and the ACCAs are in the process of negotiating a new agreement that sets
out how members of each respective profession can obtain the designation of the other.
• Any new agreement will outline continued entry into the profession, while ensuring the public interest is
protected by keeping standards for entry into profession at the appropriate level.
What happens if a new agreement cannot be negotiated?
• We are optimistic that a new agreement will be negotiated. However, whether there is a new agreement
or not, there will still be a pathway into the Canadian profession for ACCAs and other international
accountants that assess their prior education and experience to determine how much of our program
they must complete to be qualified at a CPA level.
• In the case of accountants qualified by accounting bodies that are part of the International Federation of
Accountants (IFAC), the Canadian CPA profession has identified a path in which eligible foreign trained
accountants can challenge the core and elective exams but are required to complete Capstone 1 and 2,
and write the CFE.
Both CPA Canada and the ACCAs still have reciprocity agreements with the Hong Kong Institute of Certified
Public Accountants (HKICPA) and Chartered Accountants Australia and New Zealand (CAANZ). Would CPA
Canada recognize an ACCA who had qualified with one of those bodies?
• No. An ACCA who becomes a member of the HKICPA or CAANZ is not eligible to attain a Canadian CPA
designation via our agreements with these bodies.• Similarly, a Canadian CPA, who attained our designation by a route that did not require the CFE, is not
eligible to access the agreements we have with other countries.
• For example, an ACCA cannot get their Canadian CPA via our agreement and then use the reciprocity
agreement with the ICAEW to get their CA designation.
How do I arrange to take the required Canadian tax and law course?
• The required course, Overview of Canadian Tax and Law, is made available at the CPAstore.
• Upon successful completion of the online course, submit the certificate of completion to the CPA
provincial body through which you are making application.
• If you do not meet eligibility for membership, the course fee will not be refunded.
• To determine the cost of that course, check the CPAstore for current pricing.
I do not have a university degree and I qualified as an ACCA member after Dec 31, 1997. What do I need to do
to become a CPA, CGA?
• ACCA members who gained membership to ACCA after December 31, 1997 are required to hold a
university degree recognized by the CPA profession.
• Professional designations are not considered equivalent to university degrees for the purpose of
qualifying for a Canadian CPA.
What are the application and annual fees to become a CPA, CGA under the MRA?
• The membership application and annual fees vary by year. The annual membership fee averages $900.
What do I need to do to maintain my membership with a CPA provincial body?
• To maintain your membership, you will be required to pay annual membership dues and meet
the Continuing Professional Development (CPD) requirements for the CPA profession.
• Members in public practice will also be required to meet the annual public practice registration
requirements.
I have a practicing certificate with ACCA enabling me to conduct audits in the UK. Can I transfer this to an audit
status equivalent with my CPA provincial body?
• No. Members must meet the membership requirements and the public practice entry
requirements of CPA New Brunswick.
If I obtain my CPA, CGA designation in one province, will it be recognized in another?
• Professions in Canada are regulated at the provincial level.
• This means CPA, CGAs who want to be recognized in another province are required to apply
for membership to the other province/region in order to use the designation in that province.
I am an ACCA student and have not completed my practical experience with ACCA to become a full member. Can
I qualify under the MRA?
• Only full members of ACCA can qualify to become a CPA, CGA under the MRA.You can also read
