Pathway to CPA Australia membership for CGA-Canada members

In March 2008 CGA-Canada and CPA Australia entered into a mutual recognition agreement (MRA) to further develop the relationship between the two bodies and establish guidelines on how qualified members can gain reciprocal membership.

Members of each body can be eligible to join the other body and upon completion of additional studies will  advance to CGA or CPA status.

Pathway to membership

The following steps demonstrate the pathway for CGA – Canada members to become a CPA Australia member under the conditions of the MRA.

Step 1: determine eligibility

If you are a member of CGA-Canada, you are eligible to apply for CPA Australia membership if you:

• are a member of good standing and not under any investigation for professional conduct infringements
• hold a university degree approved by CGA-Canada or the relevant provincial body
• have successfully completed:
  • the CGA Program of Professional Studies
  • the CGA – Canada practical experience requirement

You may also be eligible if you do not a hold a degree but have successfully completed the CGA Program of Professional Studies and have at least 15 years' work experience, at least five years of which has been at a senior level

Step 2: complete application

Complete the application form below and submit it with the following:

• 100 points of identification (see application form)
• membership status letter, which can be obtained from a CGA affiliate office
• certified true copies of university academic awards and transcripts
• admission and membership fee (see application form)
• change of name documentation (if applicable)

If you are applying for membership based on 15 years' experience, you must provide a workplace testimonial (see application form) from employer/s to confirm positions and periods of employment. Evidence of five years at a senior level needs to be included with this documentation.

Please ensure you provide an e-mail address with your application.

Step 3: submit application

Send your application to member advisory and information services at CPA Australia.

Step 4: processing of application

Your application will take approximately four weeks to process. If there are any queries about your application, a CPA Australia staff member will contact you.

If your application is successful, an e-mail will be sent to you informing you of your success. A welcome pack will follow by mail.

If your application is unsuccessful, a letter will be sent to you outlining the reasons why. We will provide advice about how you can meet CPA Australia's membership requirements.

Step 5: advance to CPA status

Once you become an Associate member of CPA Australia you must complete the following study units within two years:

• Better Practice in Governance and Accountability  
• Global Strategy and Leadership

An enrolment form for these study units will be sent to you when your application for membership has been approved. 

You may be eligible for an exemption from the additional education requirements if you have successfully completed an MBA with course materials covering Corporate Governance and Global Strategy and Leadership. This is assessed on an individual basis, and relevant transcripts and course outlines are required with your application. 

Upon completion of both courses of study (or if an exemption is granted), you will automatically  advance to CPA status. A CPA certificate will follow by mail and the designatory letters CPA can be used.

Continuing professional development

Once you are a member of CPA Australia your obligations are to undertake CPA Australia's requirements in the following areas:

• continuing professional development (CPD)*
• professional conduct
• professional assurance
• professional standards

*Completion of CPA Australia's CPD requirements will also satisfy CGA-Canada's CPD requirements. You will be required to report annually to both CGA-Canada and CPA Australia.

Please note this MRA does not include rights for CGA-Canada members to conduct public accounting services, company auditing services or act as a tax agent in Australia.

A separate application for the practicing certificate issued by CPA Australia is required. Any member wishing to apply for a practicing certificate will be required to demonstrate appropriate supervised work experience gained in Australia.

Public practice

Please note the MRA does not include rights for CGA-Canada members to conduct public accounting services, sign audited financial statements or act as a taxation agent in Australia.

If you wish to offer public accounting services in Australia (including book keeping services) you will need to fulfil the minimum enrolment requirements to obtain a Practising Certificate (Public Practice Certificate), which is issued by CPA Australia.

The minimum requirements to obtain a Public Practice Certificate include:

• completion of examinations approved by the CPA Australia Board in the subjects of Australian company law, taxation and audit procedures; (note the CPA Program Foundation Program - Fundamentals of Business Law exam is not a substitute for Australian company law)

• CPA Program Taxation or Advanced Taxation exam

• Public Practice Program (distance learning program and residential)

• relevant Australian work experience

Additional requirements are prescribed by Australian regulators for members wishing to offer taxation, financial planning or insolvency services.