Becoming a CPA, CA in Québec, by equivalence of diplomas
Becoming a CPA, CA in Québec, by equivalence of diplomas
Becoming a CPA, CA in Québec, by equivalence of diplomas
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ADMISSION REQUIREMENTS<br />
Admission requirements for membership under the <strong>CPA</strong>, <strong>CA</strong> path are as follows:<br />
1. Hold a recognized undergraduate diploma or the equivalent.<br />
IMPORTANT: Candidates from a country other than Canada and/or holders <strong>of</strong> a university diploma other than the “recognized” diploma should refer to the<br />
EQUIVALENCE OF DIPLOMA section.<br />
2. Have completed the Pr<strong>of</strong>essional Education Program – <strong>CPA</strong>, <strong>CA</strong> path (PEP – <strong>CPA</strong>, <strong>CA</strong>) then <strong>in</strong> effect and required <strong>by</strong> the Ordre. Eleven Quebec universities<br />
<strong>of</strong>fer this program as part <strong>of</strong> a graduate diploma <strong>of</strong> a m<strong>in</strong>imum <strong>of</strong> 30 university credits. Candidates must successfully complete the PEP <strong>in</strong> order to be eligible to<br />
write the pr<strong>of</strong>ession’s pr<strong>of</strong>essional exam. Fees related to the PEP – <strong>CPA</strong>, <strong>CA</strong> must be paid to the Ordre.<br />
3. Pass the national pr<strong>of</strong>essional exam, i.e. the Uniform Evaluation (UFE).<br />
4. Register as a Candidate for the practice <strong>of</strong> the pr<strong>of</strong>ession (CPP) with the Ordre des <strong>CPA</strong> du <strong>Québec</strong> AS SOON AS the tra<strong>in</strong><strong>in</strong>g period beg<strong>in</strong>s and after hav<strong>in</strong>g<br />
obta<strong>in</strong>ed the recognized diploma or the equivalent and paid the required fees.<br />
5. Complete a 24-month pr<strong>of</strong>essional tra<strong>in</strong><strong>in</strong>g period with a tra<strong>in</strong><strong>in</strong>g employer approved <strong>by</strong> the Ordre <strong>in</strong> Quebec or <strong>by</strong> an <strong>in</strong>stitute <strong>of</strong> chartered accountants (<strong>CA</strong>) <strong>of</strong><br />
another Canadian prov<strong>in</strong>ce or Bermuda. To have the right to practice public accountancy, the tra<strong>in</strong><strong>in</strong>g period must be completed <strong>in</strong> an account<strong>in</strong>g firm and consist<br />
<strong>of</strong> at least 2,500 hours <strong>of</strong> pr<strong>of</strong>essional services, <strong>of</strong> which not less than 1,250 hours must be services rendered <strong>in</strong> public account<strong>in</strong>g and audit<strong>in</strong>g and 100 hours <strong>in</strong><br />
taxation. Of those 1,250 hours <strong>in</strong> public account<strong>in</strong>g and audit<strong>in</strong>g, not less than 625 hours must perta<strong>in</strong> to audit<strong>in</strong>g. As <strong>of</strong> May 16, 2012, a tra<strong>in</strong><strong>in</strong>g period outside <strong>of</strong><br />
public accountancy may be completed under certa<strong>in</strong> conditions.<br />
6. Prove to have a work<strong>in</strong>g knowledge <strong>of</strong> the <strong>of</strong>ficial language <strong>of</strong> Quebec <strong>in</strong> accordance with the provisions <strong>of</strong> the Charter <strong>of</strong> the French Language.<br />
EQUIVALENCE OF DIPLOMA<br />
Accord<strong>in</strong>g to current laws and regulations, candidates from a country other than Canada and/or holders <strong>of</strong> a university diploma other than the “recognized” diploma<br />
must have their file evaluated, i.e. “recognition <strong>by</strong> the board <strong>of</strong> directors <strong>of</strong> the Order that a diploma issued <strong>by</strong> an educational <strong>in</strong>stitution outside <strong>Québec</strong> certifies that<br />
the person's level <strong>of</strong> knowledge is equivalent to the level atta<strong>in</strong>ed <strong>by</strong> the holder <strong>of</strong> a diploma recognized as meet<strong>in</strong>g permit requirements” (Extract from the Regulation<br />
respect<strong>in</strong>g the standards for <strong>equivalence</strong> <strong>of</strong> <strong>diplomas</strong> for the issue <strong>of</strong> a permit <strong>by</strong> the Ordre des comptables agréés du <strong>Québec</strong>).This Regulation will be<br />
amended with<strong>in</strong> two years, and the conditions will be adjusted to the new program lead<strong>in</strong>g to the <strong>CPA</strong> designation.<br />
The Ordre has an agreement with 11 universities <strong>in</strong> Quebec to have candidate files evaluated and to identify the qualify<strong>in</strong>g courses to be completed to obta<strong>in</strong> the<br />
<strong>equivalence</strong> <strong>of</strong> diploma.<br />
The <strong>equivalence</strong> <strong>of</strong> diploma is a three-step process.<br />
STEP 1 – EVALUATION OF THE DIPLOMA<br />
This step consists <strong>in</strong> determ<strong>in</strong><strong>in</strong>g whether the curriculum for the diploma held <strong>by</strong> the candidate is equivalent to an undergraduate diploma <strong>in</strong> Quebec.<br />
The curriculum is evaluated us<strong>in</strong>g the Évaluation comparative* des études effectuées hors du <strong>Québec</strong> (comparative evaluation for studies done outside <strong>Québec</strong>),<br />
a document issued <strong>by</strong> the M<strong>in</strong>istère de l'Immigration et des Communautés culturelles (MICC). See: http://www.immigration-quebec.gouv.qc.ca/en/education/<br />
comparative-evaluation/<strong>in</strong>dex.html. All universities require this document <strong>in</strong> order to proceed to step 2, the preparation <strong>of</strong> the list <strong>of</strong> qualify<strong>in</strong>g courses.<br />
If the diploma IS NOT equivalent to an undergraduate diploma <strong>in</strong> Quebec, candidates are not eligible for the diploma recognition process provided for <strong>in</strong> the Regulation.<br />
They must therefore apply for admission to a “recognized” undergraduate program at the university <strong>of</strong> their choice.<br />
* The Évaluation comparative des études effectuées hors du <strong>Québec</strong> (comparative evaluation for studies done outside <strong>Québec</strong>) is issued <strong>by</strong> the M<strong>in</strong>istère de<br />
l’Immigration et des Communautés culturelles. It describes the curriculum followed outside Quebec and compares this curriculum with the ma<strong>in</strong> <strong>diplomas</strong> issued<br />
<strong>in</strong> Quebec.<br />
STEP 2 – LIST OF QUALIFYING COURSES<br />
If the diploma is equivalent to an undergraduate diploma <strong>in</strong> Quebec, the university provides the candidate with the List <strong>of</strong> qualify<strong>in</strong>g courses that must<br />
be successfully completed <strong>in</strong> order for the diploma to be considered equivalent to a recognized diploma.<br />
The Ordre and each <strong>of</strong> its university partners have created a jo<strong>in</strong>t form list<strong>in</strong>g the qualify<strong>in</strong>g courses candidates may be required to complete to be eligible for the<br />
Pr<strong>of</strong>essional Education Program. For more <strong>in</strong>formation on course you may need to take, please see the LIST OF CONTACTS IN EACH UNIVERSITY and contact<br />
the person <strong>in</strong> charge.<br />
STEP 3 – OPENING A FILE WITH THE ORDRE DES <strong>CPA</strong> DU QUÉBEC<br />
Once candidates receive the List <strong>of</strong> qualify<strong>in</strong>g courses, they must go to the Ordre’s <strong>of</strong>fices to open a file and to have the List <strong>of</strong> qualify<strong>in</strong>g courses approved<br />
(approval cannot be given on the spot).<br />
DOCUMENTS REQUIRED TO OPEN A FILE AT THE ORDRE<br />
Only orig<strong>in</strong>als or copies certified as true and faithful <strong>by</strong> a commissioner for oaths will be accepted).<br />
• Comparative evaluation <strong>of</strong> studies done outside Quebec (Évaluation comparative* des études effectuées hors du <strong>Québec</strong>)<br />
• Transcript(s)<br />
• Diploma(s)<br />
• Pro<strong>of</strong> <strong>of</strong> identity and/or status <strong>in</strong> Canada and<br />
• The List <strong>of</strong> qualify<strong>in</strong>g courses duly completed and signed <strong>by</strong> the university representative<br />
OTHERS INFORMATIONS<br />
<strong>Becom<strong>in</strong>g</strong> a <strong>CPA</strong>, <strong>CA</strong> <strong>in</strong> <strong>Québec</strong>, <strong>by</strong> <strong>equivalence</strong> <strong>of</strong> <strong>diplomas</strong><br />
<strong>Becom<strong>in</strong>g</strong> a <strong>CPA</strong> <strong>in</strong> <strong>Québec</strong> (<strong>CPA</strong>, <strong>CA</strong> path dur<strong>in</strong>g a transition period<br />
not to exceed May 1, 2013; please note that there are changes to come)<br />
Bureau de la rue SherBrooke<br />
Vice-présidence, Accès à la pr<strong>of</strong>ession<br />
680, rue Sherbrooke Ouest, 18e étage<br />
Montréal (<strong>Québec</strong>) H3A 2S3<br />
T 514 982-4606 • 1 800 363-4688 [2601]<br />
Télécopieur 514 843-8375<br />
candidat<strong>CPA</strong>-<strong>CA</strong>@cpa-quebec.com<br />
Candidates must register for and follow the required courses at the university that provided the List <strong>of</strong> qualify<strong>in</strong>g courses while ma<strong>in</strong>ta<strong>in</strong><strong>in</strong>g the required<br />
average and comply<strong>in</strong>g with the university’s requirements for admission to graduate studies.<br />
Candidates from a country other than Canada must follow the rules set <strong>by</strong> Citizenship and Immigration Canada and comply with the conditions govern<strong>in</strong>g<br />
foreign students and employment authorizations.<br />
For more <strong>in</strong>formation, please contact one <strong>of</strong> the adm<strong>in</strong>istrative agents at the Qualification Vice-Presidency <strong>by</strong> phone at 514 982-4606, or<br />
1 800 363-4688 [2601] or <strong>by</strong> e-mail at candidat<strong>CPA</strong>-<strong>CA</strong>@cpa-quebec.com.<br />
* The Évaluation comparative des études effectuées hors du <strong>Québec</strong> (comparative evaluation for studies done outside <strong>Québec</strong>) is issued <strong>by</strong> the M<strong>in</strong>istère de<br />
l’Immigration et des Communautés culturelles. It describes the curriculum followed outside Quebec and compares this curriculum with the ma<strong>in</strong> <strong>diplomas</strong> issued<br />
<strong>in</strong> Quebec.
LIST OF RECOGNIZED DIPLOMAS<br />
LIST OF CONTACTS IN EACH UNIVERSITY<br />
Bureau de la rue SherBrooke<br />
Vice-présidence, Accès à la pr<strong>of</strong>ession<br />
680, rue Sherbrooke Ouest, 18 e étage<br />
Montréal (<strong>Québec</strong>) H3A 2S3<br />
T 514 982-4606 • 1 800 363-4688 [2601]<br />
Télécopieur 514 843-8375<br />
candidat<strong>CPA</strong>-<strong>CA</strong>@cpa-quebec.com<br />
(In accordance with) Regulation respect<strong>in</strong>g the <strong>diplomas</strong> issued <strong>by</strong> designated educational <strong>in</strong>stitutions wich give access to permits or specialist's<br />
certificates <strong>of</strong> pr<strong>of</strong>essional orders<br />
a) Bachelor <strong>of</strong> Bus<strong>in</strong>ess adm<strong>in</strong>istration (B.B.A.), obta<strong>in</strong>ed upon completion <strong>of</strong> the Concentration <strong>in</strong> Account<strong>in</strong>g program, at Bishop’s University;<br />
* Bishop’s University does not <strong>of</strong>fer the Ordre’s Pr<strong>of</strong>essional Education Program.<br />
b) Bachelor <strong>of</strong> Commerce (B. Comm.), obta<strong>in</strong>ed upon completion <strong>of</strong> the Bachelor <strong>of</strong> Commerce program, Major <strong>in</strong> Accountancy, at Concordia University 1 ;<br />
c) Bachelier en adm<strong>in</strong>istration des affaires (B.A.A.), obta<strong>in</strong>ed upon completion <strong>of</strong> the baccalauréat en adm<strong>in</strong>istration des affaires program, specialization Sciences<br />
comptables, at Université Laval;<br />
d) Bachelor <strong>of</strong> Commerce (B. Comm.), obta<strong>in</strong>ed upon completion <strong>of</strong> the Bachelor <strong>of</strong> Commerce program, Major <strong>in</strong> Accountancy, at McGill University;<br />
e) Bachelier en adm<strong>in</strong>istration des affaires (B.A.A.), obta<strong>in</strong>ed upon completion <strong>of</strong> the baccalauréat en adm<strong>in</strong>istration des affaires program, concentration Comptabilité<br />
pr<strong>of</strong>essionnelle, at the École des Hautes Études Commerciales 3 de Montréal;<br />
f) Bachelier en adm<strong>in</strong>istration des affaires (B.A.A.), obta<strong>in</strong>ed upon completion <strong>of</strong> the baccalauréat en sciences comptables program at the Université du <strong>Québec</strong>,<br />
<strong>of</strong>fered at the Université du <strong>Québec</strong> à Chicoutimi;<br />
g) Bachelier en adm<strong>in</strong>istration des affaires (B.A.A.), obta<strong>in</strong>ed upon completion <strong>of</strong> the baccalauréat en sciences comptables program, specialization Expertise<br />
comptable, at the Université du <strong>Québec</strong>, <strong>of</strong>fered <strong>by</strong> the Université du <strong>Québec</strong> à Hull 4 ;<br />
h) Bachelier en adm<strong>in</strong>istration des affaires (B.A.A.), obta<strong>in</strong>ed upon completion <strong>of</strong> the baccalauréat en sciences comptables program at the Université du <strong>Québec</strong>,<br />
<strong>of</strong>fered <strong>by</strong> the Université du <strong>Québec</strong> à Montréal;<br />
i) Bachelier en adm<strong>in</strong>istration des affaires (B.A.A.), obta<strong>in</strong>ed upon completion <strong>of</strong> the baccalauréat en sciences comptables program at the Université du <strong>Québec</strong>,<br />
<strong>of</strong>fered <strong>by</strong> the Université du <strong>Québec</strong> à Rimouski;<br />
j) Bachelier en adm<strong>in</strong>istration des affaires (B.A.A.), obta<strong>in</strong>ed upon completion <strong>of</strong> the baccalauréat en sciences comptables program at the Université du <strong>Québec</strong>,<br />
<strong>of</strong>fered <strong>by</strong> the Université du <strong>Québec</strong> à Trois-Rivières;<br />
k) Bachelier en adm<strong>in</strong>istration des affaires (B.A.A.), obta<strong>in</strong>ed upon completion <strong>of</strong> the baccalauréat en sciences comptables program at the Université du <strong>Québec</strong>,<br />
<strong>of</strong>fered <strong>by</strong> the Université du <strong>Québec</strong> en Abitibi-Témiscam<strong>in</strong>gue;<br />
l) Bachelier en adm<strong>in</strong>istration des affaires (B.A.A.), obta<strong>in</strong>ed upon completion <strong>of</strong> the baccalauréat en adm<strong>in</strong>istration des affaires program, concentration en Comptabilité,<br />
at the Université de Sherbrooke.<br />
1 The name <strong>of</strong> the university is now “John Molson School <strong>of</strong> Bus<strong>in</strong>ess – Concordia University”<br />
2 Now correspond<strong>in</strong>g to an “Major Account<strong>in</strong>g”<br />
3 The name <strong>of</strong> the university is now “HEC Montréal”<br />
4 The name <strong>of</strong> the university is now “Université du <strong>Québec</strong> en Outaouais”<br />
MCGILL UNIVERSITY<br />
Desautels Faculty <strong>of</strong> Management<br />
Chartered Accountancy Program, Graduate Diploma<br />
1001 Sherbrooke Street West, room 300<br />
Montréal, <strong>Québec</strong> H3A 1G5<br />
T 514 398-4130<br />
ca.mgmt@mcgill.ca<br />
JOHN MOLSON SCHOOL OF BUSINESS –<br />
Concordia University<br />
Graduate Diploma <strong>in</strong> Chartered Accountancy<br />
1550 de Maisonneuve boulevard West, GM 600-41<br />
Montréal, <strong>Québec</strong> H3G 1N2<br />
Ms. Teresa Zuccaro, B. Comm.<br />
T 514 848-2424 [2763]<br />
tzuccaro@jmsb.concordia.ca<br />
HEC MONTRÉAL<br />
3000, ch. de la Côte-Sa<strong>in</strong>te-Cather<strong>in</strong>e<br />
Montréal (<strong>Québec</strong>) H3T 2A7<br />
Office <strong>of</strong> the Registrar<br />
T 514 340-6140<br />
registraire.<strong>in</strong>fo@hec.ca<br />
UNIVERSITÉ DU QUÉBEC À MONTRÉAL<br />
École des sciences de la gestion – UQÀM<br />
Département des sciences comptables<br />
Local R-4150<br />
315, rue Ste-Cather<strong>in</strong>e Est<br />
Montréal (<strong>Québec</strong>) H2X 3X2<br />
Direction du DESS<br />
T 514 987-4452<br />
dess-ca@uqam.ca<br />
UNIVERSITÉ DU QUÉBEC À CHICOUTIMI<br />
555, boul. de l’Université<br />
Chicoutimi (<strong>Québec</strong>) G7J 2B1<br />
Ms. Guyla<strong>in</strong>e Duval, <strong>CPA</strong>, <strong>CA</strong><br />
T 418 545-5011 [5235]<br />
guyla<strong>in</strong>e_duval@uqac.ca<br />
UNIVERSITÉ DU QUÉBEC EN OUTAOUAIS<br />
C.P. 1250, succ. B<br />
Hull (<strong>Québec</strong>) J8X 3X7<br />
Ms. L<strong>in</strong>e Blais<br />
Service des admissions<br />
T 819 773-1840<br />
l<strong>in</strong>e.blais@uqo.ca<br />
UNIVERSITÉ LAVAL<br />
Cité universitaire, Pavillon Palasis-Pr<strong>in</strong>ce<br />
Sa<strong>in</strong>te-Foy (<strong>Québec</strong>) G1K 7P4<br />
Mr. Maurice Gossel<strong>in</strong>, <strong>CPA</strong>, <strong>CA</strong><br />
T 418 656-3010<br />
maurice.gossel<strong>in</strong>@fsa.ulaval.ca<br />
UNIVERSITÉ DU QUÉBEC À RIMOUSKI<br />
300, allée des Ursul<strong>in</strong>es<br />
Rimouski (<strong>Québec</strong>) G4L 3A1<br />
Ms. Patricia Michaud, <strong>CPA</strong>, <strong>CA</strong><br />
T 418 723-1986 [3297]<br />
patricia_michaud@uqar.qc.ca<br />
UNIVERSITÉ DU QUÉBEC EN<br />
ABITIBI-TÉMIS<strong>CA</strong>MINGUE<br />
445, boul. de l’Université<br />
Rouyn-Noranda (<strong>Québec</strong>) J9X 5E4<br />
Ms. Pierrette Doré, F<strong>CPA</strong>, F<strong>CA</strong><br />
T 819 762-0971 [2288]<br />
pierrette.dore@uqat.ca<br />
UNIVERSITÉ DU QUÉBEC À TROIS-RIVIÈRES<br />
3351, boul. des Forges<br />
C.P. 500<br />
Trois-Rivières (<strong>Québec</strong>) G9A 5H7<br />
Mr. Nicolas Boiv<strong>in</strong>, <strong>CPA</strong>, <strong>CA</strong><br />
T 819 376-5011 [3131]<br />
nicolas.boiv<strong>in</strong>@uqtr.ca<br />
UNIVERSITÉ DE SHERBROOKE<br />
Faculté d’adm<strong>in</strong>istration<br />
2500, boul. Université<br />
Sherbrooke (<strong>Québec</strong>) J1K 2R1<br />
Ms. Danièle Blanchette, Ph.D., <strong>CPA</strong>, <strong>CA</strong><br />
T 819 821-8000 [62326]<br />
daniele.blanchette@USherbrooke.ca<br />
All universities require that the applicant presents an Évaluation comparative des études effectuées hors du <strong>Québec</strong>, document issued <strong>by</strong> the m<strong>in</strong>istère de l'Immigration<br />
et des Communautés culturelles (http://www.immigration-quebec.gouv.qc.ca/en/education/comparative-evaluation/<strong>in</strong>dex.html) before prepar<strong>in</strong>g the<br />
List <strong>of</strong> Qualify<strong>in</strong>g Courses.