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Member in Good Standing of the Institute of Chartered Accountants of Pakistan

CPA Ontario has recently adopted a new Memorandum of Understanding (MOU) with the Institute of Chartered Accountants of Pakistan (ICAP). Effective immediately, this new MOU allows qualifying ICAP members an even faster route to the Canadian CPA designation. 

Registration Eligibility

Eligibility requirements for this category are:

  • Be a member in good standing of ICAP; and
  • Have been admitted to ICAP by completing ICAP’s qualifying examination(s) and not by virtue of another agreement with a third party.

How to Register

Please submit the following:

Submission Instructions

All documentation must be provided in English. You are responsible to have documents officially translated if necessary. Your application will not be considered complete until all information and documentation has been received. It is your responsibility to ensure the application is complete and accurate and is received by the Registrar.

Submit your application via email or regular mail. Information completed via affidavit and containing a notary or commissioner stamp or seal must be submitted in original form by regular mail.
 CPA Ontario
69 Bloor Street East
Toronto, ON M4W 1B3
Attention: Registrar’s Office
Upon receipt of your complete application for registration, you will be informed within four to six weeks of the Registrar’s decision on registration.

Program Requirements

Students registered in this pathway are required to successfully complete the Common Final Examination (CFE) and meet the experience requirement to become members of CPA Ontario.

Experience Requirement

Students registered under the new MOU are granted an exemption from the prescribed practical experience requirement if they have obtained:

  • a recognized university degree and more than two years of post-qualification experience; or
  • more than five years of post-qualification experience. 

CPA Ontario will determine your eligibility for exemption from the experience requirement upon receipt of your completed application for student registration. If you do not meet the experience requirements noted above, you will be required to have a detailed assessment of your experience performed by CPA Ontario. Information about that process will be sent to you once your application for student registration is approved by the Registrar.

Public Accounting Licensing Eligibility

The MOU governs admission to the profession. The MOU does not address the additional eligibility requirements to qualify for a public accounting licence in Ontario. Once the additional requirements to obtain a licence applicable to members who completed the MOU process have been determined, they will be posted online.


If you are applying to register as a student, you are required to submit fees with your application. The fee is prorated based on when your application is submitted and includes HST. The fee can be paid by credit card or by cheque made payable to Chartered Professional Accountants of Ontario.

If you submit your application between January 1 to June 30:

$125.00M Initial Administration Fee *
$600.00 Annual Student Fee
$725.00 Total Registration Fee before Taxes
$16.25 Taxes on Initial Administration Fee (HST#10750 8525)*
$78.00 Taxes on Annual Student Fee (HST#10750 8525)
$819.25 Total Registration Fee due

If you submit your application between July 1 to December 31:

$125.00 Initial Administration Fee *
$300.00 Annual Student Fee
$425.00 Total Registration Fee before Taxes
$16.25 Taxes on Initial Administration Fee (HST#10750 8525)*
$39.00 Taxes on Annual Student Fee (HST#10750 8525)
$480.25 Total Registration Fee due

*The Initial Administration Fee Fee plus applicable taxes is non-refundable.

Please note that the Annual Student Fee is an annual fee covering the period of January 1 to December 31 each year. All students are required to pay the fee in order to maintain their student registration in good standing

A complete listing of dues, including module and examination fees, can be found in the Schedule of Dues in Regulation 4-2: Dues.

Appeal Rights

A decision of the Registrar not to register or register an individual as a student or to register a student may be appealed by the individual or student to the Membership Committee. The parties to an appeal are the individual appealing and the Registrar. The appeal shall be conducted in accordance with the Rules of Practice and Procedure. The decision of the Membership Committee is final.

Decisions relating to exemption from the prescribed practical experience requirement are eligible for a review. Reviews of these decisions may take place upon request and if additional or new information is provided.

CPA Ontario's Academic Code of Conduct

You will be required to file a declaration of acknowledgement of, and agreement to abide by, CPA Ontario’s Academic Code of Conduct.

For more information please contact

Public Accounting Licensing

Admission to membership with CPA Ontario and the granting of the right to use the designations in Ontario does not automatically qualify a member to be licensed as a public accountant. If you seek to be licensed as a public accountant in Ontario, you must fulfill the specific requirements of Regulation 9-1: Public Accounting Licensing.

Learn more