Information for foreign-trained accountants and auditors
(1111) Verified: 2011 10 30
Information on requirements to practise
The occupations of financial auditors and accountants are regulated in all provinces and territories of Canada. The three major national accounting organizations are identified below, and each has its own professional designation:
The three national accounting organizations are:
- Canadian Institute of Chartered Accountants (CICA)
- 277 Wellington Street West
- Toronto ON M5V 3H2 Canada
- Phone : 416-977-3222
- Fax : 416-977-8585
- Email : webmaster@cica.ca
- http://www.cica.ca/
- Certified General Accountants Association of Canada (CGA-Canada)
- 4200 North Fraser Way, Suite 100
- Burnaby BC V5J 5K7 Canada
- Phone : 604-669-3555
- Phone (alternate): 1-800-663-1529
- Fax : 604-689-5845
- Email : info@cga-canada.org
- http://www.cga-canada.org/en-ca/Pages/default.aspx
- Society of Certified Management Accountants of Canada (CMA Canada)
- 1 Robert Speck Parkway, Suite 1400
- Mississauga ON L4Z 3M3 Canada
- Phone : 905-949-4200
- Phone (alternate): 1-800-263-7622
- Fax : 905-949-0888
- Email : info@cma-canada.org
- http://www.cma-canada.org/
Each province/territory has a professional training program which you must successfully complete as part of the licensing process. Once you know where you will settle and work in Canada, you should contact the appropriate regulatory body (see list below) for details.
Public Accountants
For professional accountants who expect to perform public accounting services, particularly as an auditor of the financial statements of companies, the requirements for licensure are regulated by legislation as follows:
- Licences to practise public accounting are required by legislation in Newfoundland, Nova Scotia, Ontario, and Prince Edward Island. With few exceptions, only CAs are licensed to practise public accounting in Nova Scotia.
- In Alberta, only CAs, CMAs, and CGAs are permitted to engage in public accounting if they hold a certificate of practice from one of the three accounting bodies.
- In British Columbia, the right to perform statutory audits is restricted to CAs, CGAs, and persons approved by the provincial Auditor Certification Board.
- Newfoundland legislation provides for the licensing of CAs, CMAs, and CGAs.
- With few exceptions, only CAs are licensed to practise public accounting in Nova Scotia.
- In Ontario, only CAs and CGAs who meet the standards prescribed by the Public Accountants Council for the Province of Ontario may be licensed as public accountants; however, the Council is currently considering an application by CMA Canada to license CMAs as public accountants.
- Only CAs and CGAs may be licensed in Prince Edward Island.
- In Quebec, CAs, CGAs and CMAs who meet the requirements of their respective accounting bodies may be granted a permit to practice as public accountants and to use the title “auditor”.
- There is no licensing or certification required by legislation to practise public accounting in Manitoba, Saskatchewan, New Brunswick, Northwest Territories, Nunavut, or the Yukon. However, in some of these jurisdictions, various statutory enactments, such as the securities commission acts, require that professional accountants performing audit or review services for publicly listed companies be CAs, CGAs, or CMAs.
Information on assessment of qualifications
Although the provincial/territorial associations of accountants will provide information regarding requirements to practise your profession, most are not set up to assess foreign credentials prior to your arrival in Canada. Some of the national associations of accountants offer this service or they have made arrangements with evaluation services to perform the assessment of foreign credentials. You must contact the appropriate association of accountants directly to find out about assessment procedures.
Even if you are already licensed to practise a regulated occupation in Canada, employers may request that you provide them with a formal assessment of your academic credentials.
If that is the case, or if you wish to have your credentials assessed for a purpose other than practising a regulated occupation in Canada, you may consult our Fact Sheet No. 2, "Assessment and recognition of credentials for the purpose of employment in Canada" and contact an academic credential evaluation service. Although evaluation services offer expert advice on how qualifications obtained abroad compare with academic credentials obtained in Canada, their evaluations are advisory only and do not guarantee recognition of your qualifications for employment or certification purposes in Canada. Please note that evaluation services charge a fee for their assessments.
Specific Provincial/Territorial Information
Other relevant information
National Occupational Classification (NOC) Profile for Financial Auditors and Accountants
List of regulatory bodies and professional associations for the accounting professions
Alberta
- CGA-Alberta
- 325 Manning Road NE, Suite 100
- Calgary AB T2E 2P5 Canada
- Phone : 403-299-1300
- Phone (alternate): 1-800-661-1078
- Fax : 403-299-1339
- Email : question@cga-alberta.org
- http://www.cga-alberta.org/
- CMA Alberta
- 833 - 4th Avenue S.W., Suite 1120
- Calgary AB T2P 3T5 Canada
- Phone : 403-269-5341
- Phone (alternate): 1-877-CMA-2000
- Fax : 403-262-5477
- Email : info@cma-alberta.com
- http://www.cma-alberta.com/
- Institute of Chartered Accountants of Alberta (ICAA)
- 580 Manulife Place, 10180 - 101 Street
- Edmonton AB T5J 4R2 Canada
- Phone : 780-424-7391
- Phone (alternate): 1-800-232-9406
- Fax : 780-425-8766
- Email : info@icaa.ab.ca
- http://www.icaa.ab.ca/
British Columbia
- CGA-BC
- 1867 West Broadway, Suite 300
- Vancouver BC V6J 5L4 Canada
- Phone : 604-732-1211
- Phone (alternate): 1-800-565-1211
- Fax : 604-732-1252
- Email : info@cga-bc.org
- http://www.cga-bc.org/
- CMA British Columbia
- Suite 1000, 900 West Hastings Street
- Vancouver BC V6C 0C4 Canada
- Phone : 604-687-5891
- Phone (alternate): 1-800-663-9646
- Fax : 604-687-6688
- Fax (alternate): 1-800-663-8715
- Email : cmabc@cmabc.com
- http://www.cmabc.com/
- Institute of Chartered Accountants of British Columbia (ICABC)
- One Bentall Centre, Box 22
505 Burrard Street, Suite 500- Vancouver BC V7X 1M4 Canada
- Phone : (604) 681-3264
- Phone (alternate): 1-800-663-2677
- Fax : (604) 681-1523
- Email : ong@ica.bc.ca
- http://www.ica.bc.ca/
Manitoba
- CGA-Manitoba
- 4 Donald Street South
- Winnipeg MB R3L 2T7 Canada
- Phone : 204-477-1256
- Phone (alternate): 1-800-282-8001
- Fax : 204-453-7176
- Email : info@cga-manitoba.org
- http://www.cga-manitoba.org/
- CMA Manitoba
- 815 - 240 Graham Avenue
- Winnipeg MB R3C 0J7 Canada
- Phone : 204-943-1538
- Phone (alternate): 1-800-841-7148
- Fax : 204-947-3308
- Email : cmamb@cma-canada.org
- http://www.cma-manitoba.com/
- Institute of Chartered Accountants of Manitoba (ICAM)
- 700 - One Lombard Place
- Winnipeg MB R3B 0X3 Canada
- Phone : 204-942-8248
- Phone (alternate): 1-888-942-8248
- Fax : 204-943-7119
- Email : icam@icam.mb.ca
- http://www.icam.mb.ca/
New Brunswick
- CGA-New Brunswick
- P.O. Box 5100
236 St. George Street, Suite 403- Moncton NB E1C 8R2 Canada
- Phone : 506-857-0939
- Phone (alternate): 1-877-462-4262
- Fax : 506-855-0887
- Email : cganb@gca-nb.ca
- http://www.cga-nb.org/en/home.aspx
- CMA New Brunswick
- 570 Queen Street, Suite 101
- Fredericton NB E3B 6Z6 Canada
- Phone : 506-455-2262
- Phone (alternate): 1 877-676-2262
- Fax : 506-455-2266
- Email : stephanie@cmanb.com
- http://www.cmanb.com/
- New Brunswick Institute of Chartered Accountants (NBICA)
- 55 Union Street, Suite 250
Mercantile Centre- Saint John NB E2L 5B7 Canada
- Phone : 506-634-1588
- Fax : 506-634-1015
- Email : nbica@nb.aibn.com
- http://www.nbica.org/
Newfoundland and Labrador
- CGA-Newfoundland and Labrador
- 294 Freshwater Road, Suite 201
- St. John's NL A1B 1C1 Canada
- Phone : 709-579-1863
- Phone (alternate): 1-800-563-2426
- Fax : 709-579-0838
- Email : office@cganl.org
- http://www.cganl.org/
- CMA Newfoundland and Labrador
- PO Box 28090, RPO Avalon Mall
Suite 104, 31 Peet Street, Tara Place- St. John's NL A1B 4J8 Canada
- Phone : 709-726-3652
- Fax : 709-726- 5513
- Email : admin@cma-nl.com
- http://www.cma-nl.com/
- Institute of Chartered Accountants of Newfoundland & Labrador (ICANL)
- 95 Bonaventure Avenue, Suite 505
- St. John's NL A1B 2X5 Canada
- Phone : 709-753-7566
- Fax : 709-753-3609
- Email : nollerhead@icanl.ca
- http://www.icanl.ca
Northwest Territories
- CGA-Northwest Territories/Nunavut
- P.O. Box 128
5016-50th Avenue, 3rd Floor
- Yellowknife NT X1A 2N1 Canada
- Phone : 867-873-5620
- Fax : 867-873-4469
- Email : admin@cga-nwt-nu.org
- http://www.cga-nwt-nu.org/
- CMA Northwest Territories and Nunavut
- P.O. Box 512
- Yellowknife NT X1A 2N4 Canada
- Fax : 867-920-2503
- Email : dmaclellan@canadiannorth.com
- http://www.cma-nwt.com/
- Institute of Chartered Accountants of the Northwest Territories and Nunavut (ICANWT)
- P.O. Box 2433
- Yellowknife NT X1A 2P8 Canada
- Phone : 867-873-3680
- Fax : 867-920-4135
- Email : info@icanwt.nt.ca
- http://www.icanwt.nt.ca/
Nova Scotia
- CGA-Nova Scotia
- 1801 Hollis Street, Suite 230
- Halifax NS B3J 3N4 Canada
- Phone : 902-425-4923
- Fax : 902-425-4983
- Email : office@cga-ns.org
- http://www.cga-ns.org/
- CMA Nova Scotia
- 1559 Brunswick Street, Suite 300
- Halifax NS B3J 2G1 Canada
- Phone : 902-422-5836
- Phone (alternate): 1-800-565-7198
- Fax : 902-423-1605
- Email : mchapman@cma-ns.com
- http://www.cma-ns.com/
- Institute of Chartered Accountants of Nova Scotia (ICANS)
- 1791 Barrington Street, Suite 1410
- Halifax NS B3J 3L1 Canada
- Phone : 902-425-3291
- Fax : 902-423-4505
- Email : icans@icans.ns.ca
- http://www.icans.ns.ca/
Ontario
- Certified General Accountants of Ontario (CGA-Ontario)
- 240 Eglinton Avenue East
- Toronto ON M4P 1K8 Canada
- Phone : 416-322-6520
- Phone (alternate): 1-800-668-1454
- Fax : 416-322-6481
- Email : info@cga-ontario.org
- http://www.cga-ontario.org/
- CMA Ontario
- 25 York Street, Suite 1100
- Toronto ON M5J 2V5 Canada
- Phone : 416-977-7741
- Phone (alternate): 1-800-387-2991
- Fax : 416-977-6079
- Email : info@cmaontario.org
- http://www.cma-ontario.org/
- Institute of Chartered Accountants of Ontario (ICAO)
- 69 Bloor Street East
- Toronto ON M4W 1B3 Canada
- Phone : 416-962-1841
- Phone (alternate): 1-800-387-0735
- Fax : 416-962-8900
- Email : customerservice@icao.on.ca
- http://www.icao.on.ca/
Prince Edward Island
- CGA-Prince Edward Island
- 118 Queen Street
Box #3, Suite 105- Charlottetown PE C1A 4A1 Canada
- Phone : 902-368 7237
- Fax : 902-368-3627
- Email : contact@cga-pei.org
- http://www.cga-pei.org/
- CMA PEI
- c/o CMA Nova Scotia
1559 Brunswick Street, Suite 300- Halifax NS B3J 2G1 Canada
- Phone : 902-422-5836
- Phone (alternate): 1 800 565-7198
- Fax : 902-423-1605
- Email : mchapman@cma-ns.com
- http://www.cma-pei.com/
- Institute of Chartered Accountants of Prince Edward Island (ICAPEI)
- 129 Kent Street, Suite 203, P.O. Box 301
- Charlottetown PE C1A 7K7 Canada
- Phone : 902-894-4290
- Fax : 902-894-4791
- Email : amferris@icapei.com
- http://www.icapei.com/
Quebec
- Ordre des CGA du Québec
- 500, Place d'Armes, bureau 1800
- Montréal QC H2Y 2W2 Canada
- Phone : 514-861-1823
- Phone (alternate): 1-800-463-0163
- Fax : 514-861-7661
- Email : ordre@cga-quebec.org
- http://www.cga-quebec.org
- Ordre des comptables agréés du Québec (OCAQ)
- 680, rue Sherbrooke Ouest, 18e étage
- Montréal QC H3A 2S3 Canada
- Phone : 514-288-3256
- Phone (alternate): 1-800-363-4688
- Fax : 514-843-8375
- Email : info@ocaq.qc.ca
- http://www.ocaq.qc.ca/
- Ordre des comptables en management accrédités du Québec
- 393, rue Saint-Jacques, bureau 920
- Montréal QC H2Y 1N9 Canada
- Phone : 514-849-1155
- Phone (alternate): 1-800-263-5390
- Fax : 514-849-9674
- Email : formation@cma-quebec.org
- http://www.cma-quebec.org/
Saskatchewan
- CGA-Saskatchewan
- 209-3502 Taylor Street East
- Saskatoon SK S7H 5H9 Canada
- Phone : 306-955-4622
- Phone (alternate): 1-800-667-4754
- Fax : 306-373-9219
- Email : general@cga-saskatchewan.org
- http://www.cga-saskatchewan.org/
- CMA Saskatchewan
- 1900 Albert Street, Suite 202
- Regina SK S4P 4K8 Canada
- Phone : 306-359-6461
- Phone (alternate): 1-800-667-3535
- Fax : 306-347-8580
- Email : info@cma-sask.org
- http://www.cma-saskatchewan.com/
- Institute of Chartered Accountants of Saskatchewan (ICAS)
- 3621 Pasqua Street
- Regina SK S4S 6W8 Canada
- Phone : 306-359-1010
- Fax : 306-569-8288
- Email : info@icas.sk.ca
- http://www.icas.sk.ca/
Yukon
- CGA-Yukon
- P.O. Box 31536, RPO
Main Street- Whitehorse YT Y1A 6K8 Canada
- Phone : 867-668-4461
- Fax : 867-667-8635
- Email : robert.fendrick@city.whitehorse.yk.ca
- http://www.cga.org/canada/yukon/
- CMA Yukon
- P.O. Box 31426
- Whitehorse YT Y1A 6K8 Canada
- Phone : 867-668-3388
- Fax : 867-668-2402
- Email : cmayukon@internorth.com
- Institute of Chartered Accountants of the Yukon Territory (ICAY)
- c/o Institute of Chartered Accountants of British Columbia
One Bentall Centre, Box 22
505 Burrard Street, Suite 500
- Vancouver BC V7X 1M4 Canada
- Phone : 604-681-3264
- Phone (alternate): 1-800-663-2677
- Fax : 604-681-1523
- Email : weintraub@ica.bc.ca
- http://www.ica.bc.ca/