CPA Reciprocity Education and Examination (CPARE)
If you are an eligible internationally trained accountant seeking to become a member of CPA Ontario through a mutual recognition agreement (MRA) or a Reciprocal Membership Agreement (RMA), you may also become eligible to apply for a licence to practice public accounting in Ontario.
To be eligible, you must meet the appropriate education, examination and experience requirements. By successfully completing the CPA Reciprocity Education and Examination (CPARE) program you will meet the education and examination requirements. CPARE enables the Canadian CPA profession to measure the requisite public accounting professional competencies in a Canadian context.
CPARE has replaced the CA Reciprocity Examination (CARE). CPARE consists of a mandatory preparatory module and an examination that covers the competencies of tax, assurance, financial reporting and business law.