The Institute of Chartered Accountants of Ontario (ICAO) is the governing body of Ontario's Chartered Accountants and CA students. The Institute protects the public interest by maintaining high standards of qualification and enforcing the CA profession's rules of professional conduct. The Institute works in partnership with the other provincial institutes of Chartered Accountants and the Canadian Institute of Chartered Accountants to maintain national standards and programs.

No, you don't have to be a CA to work as an accountant in Ontario. As an alternative to qualifying as a CA, you can qualify as a Certified General Accountant (CGA) or a Certified Management Accountant (CMA). For some other accounting jobs and for clerical accounting and bookkeeping jobs, you do not require an accounting designation.

You can work in the accounting field. However, you can't call yourself a CA in Ontario unless you are a member of the Institute of Chartered Accountants of Ontario. Also, you cannot perform public accounting work in Ontario unless you have an Ontario licence to practise public accounting.

The Institute has reciprocity agreements with some international accounting bodies to recognize the qualifications of each other's members. If you are a member of one of these accounting bodies, you may be able to qualify as a CA in Ontario by writing one exam - the CA Reciprocity Exam. See the Your Path to Becoming a CA section.

Yes, there are many clerical accounting and junior accounting positions that you can work in before you get a professional accounting designation. See the Related Occupations section.

The Institute has reciprocity agreements with some accounting bodies outside Canada to recognize the qualifications of each other's members. If you are a member of one of these accounting bodies, you are automatically exempt from the professional program. If you are not a member of one of these accounting bodies, you are required to complete the education, examination, and experience requirements. In very rare cases, exemptions from the professional program are granted. See the Your Path to Becoming a CA section.

You may be eligible for full or partial exemption from the practical experience requirement. The Institute will evaluate your work experience and compare it to the work performed in a public accounting office in Ontario. Based on this evaluation, the Institute will determine if you are eligible for any exemption from the practical work experience requirement.

The Institute will compare the qualification process of your accounting body, including academic, professional education, and practical work experience requirements, with the Institute's own qualification process. Your work experience will be compared with the type of work that CA students do in public accounting offices in Ontario. Based on this comparison, the Institute will determine whether you are eligible for exemption from any of the Institute's requirements for membership.

No, you can send documents related to your academic background, professional education and affiliation, and work experience to the Institute even before you come to Canada. The Institute will evaluate your qualifications and let you know if you are eligible for any exemptions from the requirements to become a CA in Ontario.

If you are not a member of any accounting body outside Canada, and the Institute is evaluating your academic background only, you can expect to hear from the Institute within four to six weeks of submitting your university transcripts.

If you are a member of a non-assessed accounting body or non-designated accounting body outside Canada, and the Institute is evaluating your academic qualifications and work experience as well as the qualification program of your accounting body, you can expect the process to take a minimum of three to six months. In some cases, the process can take up to one year, if you are required to wait to attend an oral hearing before the Applications Committee.

If you are a member of a designated accounting body, the Institute will evaluate your work experience when you submit your registration documents. You should hear from the Institute within one month after supplying all your documentation.

If you are a current or past member of a non-designated or non-assessed accounting body outside Canada, the Institute does not charge for evaluating your qualifications.

If you are not a current or past member of any accounting body outside Canada, the Institute's fee for evaluating your academic background is $513.60.

A student member of the Institute normally has to complete the Institute's professional program (consisting of the Core Knowledge Examination and the School of Accountancy), the 30-month work experience requirement, and the Uniform Evaluation Exam (UFE) in order to qualify as a Chartered Accountant.

A membership candidate is someone whose accounting body has a reciprocal agreement with the Institute to recognize the qualifications of each other's members. Therefore, membership candidates are exempted from the School of Accountancy and the UFE and may be exempted from some or all of the work-experience requirement.

The category of your membership with the Institute depends on which accounting body you are a current or former member of. See the Your Path to Becoming a CA section.

Yes, in order to register with the Institute as a student CA you must be employed either full-time or part-time by a public accounting firm in Ontario approved for training CA students. View a list of designated firms.

There are approximately 600 firms in Ontario designated for training CA students. There is strong competition for student positions in these firms. For information on employment programs designed to help newcomers secure employment in Ontario, see the Contacts section.

You don't have to pass an English-language test to become a CA in Ontario. However, to work as a student CA in a public accounting office in Ontario and to complete the CA professional education and exams, you will require excellent oral and written communication skills in English.

English upgrading classes are available through local school boards, community-based organizations, community colleges, and universities throughout Ontario. The Settlement.Org website for newcomers has information on language training and a database to help you find a school in your community. If your English skills are low intermediate and you are a recent immigrant to Canada, you can take government-sponsored English classes through the Lamguage Unstruction for Newcomers to Canada (LINC) program. In Ontario, you need to visit a YMCA Assessment Centre to have your language skills assessed and to register for classes. A list of these centres can be found on the Settlement.Org website.