The Canadian candidate guide
Apply from Canada. Test in Canada.
Get licensed through a US state.
Your route, dates, documents and next steps, explained visually. Start by choosing between the four-section exam and IQEX.
One exam. Three separate decisions.
You can begin your application here.
Eligibility, exam credits and licensing.
No US border trip required to test.
Your test location does not determine which credential you receive.
Recognition and public accounting rights require separate approval. Ontario recognition example · Public accounting requirements
Canadian candidates can apply if they meet the relevant eligibility requirements. Already holding the Canadian CPA changes which route to check first.
For candidates who do not qualify for the Canadian CPA recognition route.
A recognition route for qualifying members, with a separate NASBA application.
NASBA checks your degree and professional education, CFE or legacy exam, audit rights or qualifying Tax/Assurance coursework, at least one year of qualifying experience, and CPD compliance. A Canadian credential gained through another recognition agreement is excluded.
For post-unification CPAs, the audit-related condition can be met through qualifying PEP Tax and Assurance modules or approved equivalents; you do not necessarily need an existing audit licence. NASBA determines eligibility.
Read the exact Canadian criteriaRegister for the right exam. Passing regular REG alone does not complete IQEX. The recognition route requires IQEX eligibility and registration. NASBA’s explanation
No separate Canadian intake. Your board or NASBA must approve the application.
Your Notice to Schedule is time-limited. Use its printed expiry date.
Choose a date with an available Prometric seat for your section.
Core: AUD, FAR, REG · Discipline: choose BAR, ISC or TCP
Core cutoffs concern AICPA’s receipt of your exam file, not your application. Score dates are targets. The 2027 schedule has changes from July, so check the calendar for your actual year. Official testing and score calendar
IQEX: Apply after eligibility approval and book within your NTS validity. NASBA advises applying when ready to test within six months. Select IQEX in Prometric. IQEX timing · NTS and scheduling rules
Prometric treats Canada as part of its domestic North American CPA scheduling region. The additional international administration fee does not apply just because you test in Canada.
Use Locate to check seats before booking.
Select the exact section, location and date range.
Use Schedule once your application is approved.
Center participation and seats change. A nearby Prometric center is not automatically a CPA center. For IQEX, select International Qualification Examination (REGIQ) under CPA. Find CPA-specific Canadian appointments
There is no Canadian province in the US CPA board system. Choose one US jurisdiction and distinguish these three things:
Your Canadian coursework is evaluated against the state’s degree, accounting and business requirements. A WES immigration report is not automatically an accepted CPA evaluation.
Passed sections are recorded under your exam jurisdiction. Its rules determine expiry and acceptance of transferred scores.
The state issues this after you meet its full requirements. Passing in Canada does not issue a Canadian designation.
Your exam record still belongs to Washington. The city where you take the test does not change the board.
Not automatically. You can be an exam candidate of only one jurisdiction at a time. Ask the receiving board to assess your education, official scores and credit dates. Request a score transfer through NASBA or the originating board; a new jurisdiction-specific education evaluation may be required.
Official transfer and credit rulesCheck education, residency or citizenship rules, SSN or permitted alternatives, experience verification, and the eventual license route before paying.
Washington example: The exam route accepts a qualifying bachelor’s degree with an accounting concentration: 24 semester hours in accounting and 24 in business. Canadian education must be evaluated by NIES. Degree length alone does not confirm eligibility.
Check Washington’s full requirementsPlanning checklist only. Progress lasts while this page is open; checking a box does not submit an application.
Follow your chosen board’s requirements and the evaluator’s country-specific instructions. NIES documents · Direct delivery of good-standing letters · Test-day instructions
Pass all four sections, or IQEX if NASBA has approved you for that route.
Document qualifying work and arrange the verification your chosen board requires. Plan this before you start the exams.
Provide scores, education and experience evidence, ethics completion where required, declarations and fees.
Check the official license register. A passing score notice is not a license. Follow renewal and continuing education rules.
It can potentially qualify when the work and verifier meet the board’s rules. Washington allows qualifying public accounting, industry or government work; the verifier need not be your supervisor. A Canadian CPA title alone does not establish that a verifier qualifies.
| Education / application route | Months | Hours |
|---|---|---|
| Qualifying bachelor’s | 24 | 4,000 |
| Qualifying postgraduate degree | 12 | 2,000 |
| Qualifying bachelor’s + 30 semester hours | 12 | 2,000 |
| Foreign reciprocity route | 12 | 2,000 |
Washington’s initial-license rule also requires 90% or better on a course covering the AICPA Code of Professional Conduct. All other conditions still apply.
Experience rules · Who can verify · License applicationApply separately to your provincial or territorial body. A US license is not an automatic conversion.
For example, Ontario has extra conditions if you wrote US CPA sections while resident in Canada: an eligible in-person US/Mexican degree or at least one year of full-time accounting experience there. Its rules also restrict prior Canadian CPA student registration and require education, experience and continuing education criteria.
Canadian public accounting rights require additional approval. Check the provincial route before choosing the US CPA as a path back to Canada.
Ontario’s exact recognition conditions · Public accounting routeThe clearest signal in this sample is US corporate tax work. These are experienced-hire roles; the credential alone does not meet their requirements.
Showing 4 of 4 sampled postings
Swipe or scroll the table to see each role’s requirements.
| Employer / role | Location | What the employer asks for |
|---|---|---|
| EYUS Corporate Tax - ManagerPosted 7 Sep 2026 · Req. 1710342 | Waterloo / Toronto | US CPA required US CPA required; at least 5 years of US tax experience. |
| EYUS Corporate Tax - Senior ManagerPosted 21 Aug 2026 · Req. 1713524 | Toronto / Waterloo practice | US CPA required US CPA required; typically 8+ years of progressive US tax experience. |
| KPMGSenior Manager, US Corporate TaxPosting date not shown · Req. 31804 | Calgary | Alternatives accepted US CPA or Enrolled Agent; at least 5 years of US tax experience. |
| KPMGSenior Manager, US Corporate TaxPosting date not shown · Req. 32608 | Toronto | Alternatives accepted US CPA, Enrolled Agent or US Master of Tax; 7+ years of experience. |
How to read this: A targeted sample of four unique employer requisitions at EY and KPMG. Each requisition is counted once, including roles with multiple locations. This is not a national vacancy count, representative survey or hiring-growth trend. Postings can close. No verified Canada-wide count of jobs requiring a US CPA is available from these sources.
Financial auditors and accountants (NOC 11100). This includes the wider profession, not only US CPAs.
The official outlook is balanced nationally. Openings include replacement hiring and are not today’s advertised vacancies. Forecast published 30 January 2025. See the forecast and methodology
Try questions with worked explanations, then build a study plan around the sections on your route.
Try free CPA questions Explore state requirementsYes, if you meet the chosen US board’s eligibility rules. Canadian residence does not create a separate US CPA jurisdiction. Eligible Canadian CPA members may qualify for the separate IQEX route.
There is no separate Canadian intake for the US CPA Exam. Apply through the relevant US exam administrator when your documents are ready. Approval, NTS validity, testing windows and seats determine when you can test.
Yes. Prometric includes Canada in its domestic North American scheduling region. Search CPA-specific appointments near your Canadian location. IQEX is also offered in Canada.
You apply under one US jurisdiction at a time. A receiving board must accept official education and score records if you change jurisdictions. There is no automatic pool of interchangeable state credits or Canadian provincial exam credits.
No. IQEX uses the REG examination content but requires separate MRA eligibility and IQEX registration. A regular four-section candidate cannot qualify for licensure by passing REG alone.
No. Apply separately to your provincial or territorial CPA body. Recognition has additional conditions, including special rules for people who wrote US CPA sections while resident in Canada. Public accounting rights require further approval.
Prepared by the CPAPass Editorial Team using the official requirements and employer pages below. State and provincial rules control individual eligibility. Job evidence is a reviewed sample, not a live feed.
Published 19 May 2026 · Our methodology