The following steps demonstrate the pathway for CMA Canada members to become a CPA Australia member under the conditions of the mutual recognition agreement (MRA). If CMA Canada members fulfil all the requirements, they will advance to the status of Certified Practising Accountant and use the designatory letters CPA.

Step 1: determine eligibility

CMA Canada members will be eligible to apply for CPA Australia membership provided they:

1. are a member of good standing and not under any investigation for professional conduct infringements
2. hold a university degree accredited by CMA Canada and who has successfully completed:
   
   
   1. the Strategic Leadership Program
   2. at least three (3) year's supervised practical work experience
      
      or
      
3. hold a non-accredited degree, recognised by NOOSR as being at least equivalent to Australian bachelor degree level, and who has successfully completed:
   
   
   1. CMA Canada's Entrance Examination
   2. The Strategic Leadership Program; and
   3. At least three (3) years' supervised practical work experience
      
      or
      
4. do not a hold a degree, but  have at least fifteen (15) years' work experience, at least five (5) years of which has been at a senior level;
   
   and who has successfully completed:
   
5. either:
   
   1. a subject in external audit as part of either a degree or as part of the Strategic Leadership Program; or
   2. Assurance Services and Auditing as part of the CPA Program;
   and
   
   
6. not a member of CMA Canada by virtue of any other MRA.

If you are uncertain as to your eligibility for membership under the MRA, contact MAIS.admission@cpaaustralia.com.au

Step 2: complete application

Complete the Application for admission under the mutual recognition agreement with CMA Canada form (see below to download application form).

Include the following with your completed application form:

1. 100 points of identification (see application form)
2. Letter of good standing  –  which contains the following information and can be obtained from a provincial or territorial CMA office: 
   1. date joined CMA Canada;
   2. date advanced to CMA status;
   3. date current membership is fully paid to;
   4. confirming you are not a member of CMA Canada by virtue of another mutual recognition agreement;
   5. confirming you are not currently subject to any disciplinary sanctions or investigation and have not been subject to any disciplinary sanctions in the past five years
      
3. certified true copies of university academic awards and transcripts;
   
   1. if applying for membership with 15 years experience, 5 years at senior level – provide a workplace testimonial (see application form) from employer/s to confirm position and period of employment.  Evidence of five (5) years at a senior level needs to be included with this documentation
4. admission and membership fee (see application form)
5. change of name documentation (if applicable)

Step 3: forward application

Forward your application to:

Member Advisory and Information Services
CPA Australia
GPO Box 2820
Melbourne VIC 3001
Australia

Step 4: processing of application

Your application will take approximately 3-4 weeks to process.

If there are any queries regarding the details of your application a CPA Australia staff member will contact you, please ensure you provide an e-mail address with your application.

If your application is successful, an initial 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 your application was not successful.  Advice will be provided as to how you can meet CPA Australia's membership requirements.

Step 5: advance to CPA status

If you have not completed an external auditing subject as part of a degree or as part of the Strategic Leadership Program, you will be admitted as an Associate member and will be required to complete the Assurance Services and Auditing CPA Program segment. To enrol in this segment use the link below. Upon successful completion of this segment you will advance to CPA status.

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

• CPD^*
• professional conduct
• professional assurance
• professional standards

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

NB  The MRA does not include rights for CMA Canada members to conduct public accounting services, signed audited financial statements or act as a tax agent. A separate application for the Practicing Certificate issued by CPA Australia is required.

Further information

• download the Application form: CMA Canada members to join CPA Australia
• how to enrol in a CPA Program segment
• to have your qualifications assessed for migration purposes please include a completed Member assessment application form
• more information regarding Qualifications assessment
• link to Frequently asked questions