Individual Assessment

Individuals who hold a professional designation from a foreign professional accounting organization that has not been reviewed by the International Qualifications Appraisal Board (IQAB) do not qualify for MRA or BMA status. Individuals in this category can have their experience and education reviewed by the ICAA to determine if they are eligible for education or examination exemptions through an Individual Assessment.

In all cases (regardless of whether or not exemptions are granted), at minimum, you will be required to:

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

If exemptions are not granted, you can complete any additional education requirements you need in order to qualify for the Chartered Accountant designation though the CA Bridging Program, and/or through the CA Professional Education program (CASB).

Below is a sample model of decision criteria which are applied to all individual applicants who present themselves to a PICA for admission from non-reviewed accounting bodies. These criteria can also be applied to individuals who have obtained membership in an IQAB-approved professional accounting body by way of a route outside the scope of the MRA or BMA processes (e.g. admission by affiliation).

Please note, in all situations of individual assessment, an assessment fee may be charged.

For those individuals where currently no reciprocity or bridging agreement is in place or whose situation falls outside the scope of an existing agreement (e.g. admission by transfer/affiliation)

Each candidate will be assessed based on a combination of factors within the categories:

1. Academic and professional education
2. Years of relevant post certification practical experience

Certain thresholds of education and experience will allow for different access to the profession.

Academic and Professional education

Assessment will include (if any):

• professional accounting designation
• post-secondary education
• university degree or equivalent
• professional accounting program

Years of Relevant Post Certification Practical Experience

Assessment will include (if any):

• duration of accounting experience
• nature of the place(s) of employment or practice
• positions held by candidate (including progression of the candidate’s career in professional accounting)
• competencies achieved – in all cases candidates are required to have a minimum term of practical experience as per CICA Practical Experience Requirements

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Pathway to Membership for Foreign Trained Professionals