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Through a mutual recognition agreement (MRA), qualified professional accountants from another country can practice in the United States without having to completely re-credential. Similar recognition is given to U.S. CPAs who wish to practice in that same country.
Letter of Good Standing (LGS) The Certification of Membership Form completed by your accounting body or a letter of good standing on your accounting bodys letterhead. This document must be sent to CPA Ontario directly through mail or via email from the accounting body.
Chartered Professional Accountants of Ontario (CPA Ontario) protects the public interest by ensuring its members, students, applicants and firms meet the highest standards of integrity and expertise.
What is the difference between CPA Ontario and CPA Canada? CPA Ontario oversees CPAs in Ontario under provincial legislation. CPA Canada, a non-profit, coordinates services without legislative authority.
Can I take the CPA Professional Education Program while Im living abroad? While program courses are offered in multiple formats to provide flexibility, module workshops and exams, and the Common Final Exam (CFE) for the CPA designation must be attended and written in person at a CPA testing centre in Canada.
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Letters of reference should be current dated, and come from individuals who have known the applicant for at least one year including one from a CPA Ontario or CPA Canada Member in good standing, one from a current employer, and one from a non-professional contact attesting to the applicants personal character.

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