Bridging to Membership Agreements

Foreign professional accounting bodies that are considered to be ‘partially equivalent’ to the Canadian CA designation in education, examination and practical experience requirements are considered to have BMA status. Individuals who belong to a foreign accounting body with BMA status will be required to complete additional education requirements through the CA School of Business (CASB) in order to qualify for a Canadian CA designation, but will receive “credit” towards the completion of the Canadian CA qualification process. The ICAA has a number of bridging resources for individuals in this category.

If you are currently a member of a BMA professional accounting body, you will be eligible for exemption from a number of university business and accounting courses and possibly portions of the professional education program. However, in all cases, you will be required to:

• successfully complete the Canadian Institute of Chartered Accountant (CICA) Uniform Evaluation (UFE) and
• have the minimum term of practical experience per the CICA’s Practical Experience Requirements.

Designated Accounting Bodies - BMA

Due to the recent introduction of the Pathways assessment format, we have not yet entered into formal Bridging to Membership Agreements (BMA) with other accounting organizations. Until formal BMAs have been established, candidates will be assessed through Individual Assessments.

Under the CA profession’s former assessment model, IQAB reviewed the professional accounting programs listed below and recommended some ‘credit’ towards the completion of the Canadian CA qualification process. Until such time that formal BMAs have been established, these recommendations will be considered during the individual assessment process.

Eligibility to Register

At the time of filing application for registration as an BMA foreign trained candidate, you must:

• be a currently registered member (holding a valid designation) in good standing with one of the organizations listed for BMA recognition;
• have attained membership in the foreign accounting organization as a result of satisfying the admission, examination(s) and experience requirements of that body (i.e., not by affiliation or alternate admission route);
• provide evidence of being a Canadian citizen or person lawfully permitted to work or study in Canada; and
• be able to establish your good character and reputation.

How to Register

Applicants who have met all eligibility requirements to register with ICAA as a BMA foreign trained candidate must provide the following to the CA School of Business (CASB):

• student registration application
• registration fees
• résumé (including details regarding practical experience)

You must arrange to have the following official documents forwarded directly to the CA School of Business.

Official documentation must be requested by the applicant and issued directly from the educational institution/governing body/person to CASB; photocopies, faxes or other electronic reproductions will not be accepted for the purposes of registration.

• transcripts of all post-secondary education
• written verification from the recognized foreign accounting body indicating each of the following:
  • designation held
  • current membership status
  • date of admission to membership
  • completion of academic requirements – including dates of examinations passed
• Practical Experience Certificate for Foreign Trained Candidates – a certificate must be provided for each employment term and will be used to assess credit towards the minimum practical experience requirements for admission as a chartered accountant.

All documentation must be provided in English; the candidate is solely responsible to have documents officially translated if necessary.

Your application for registration will not be considered complete until such time that all information and documentation, as noted above, has been received by CASB.

Eligibility to Become an Alberta Chartered Accountant

You will be eligible to apply to become a Chartered Accountant upon meeting the following criteria:

• having met and maintained current CASB registration as a student
• successful completion of Module requirements assessed pursuant to the BMA agreement and as established by CASB
• successful completion of the Uniform Evaluation (UFE)
• having met the established practical experience requirements

Applicants who have fulfilled all requirements to be eligible to register as a Chartered Accountant in Alberta must provide the following:

• complete member registration application
• appropriate fees

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Pathway to Membership for Foreign Trained Professionals