The Chartered Accountants of Ireland (CA Ireland)


Where an applicant has achieved membership by completing a typical pathway to membership having completed the education, training and examination program of the professional body and is a member in good standing in the reciprocal membership body, they may qualify for membership in CPA NL under the Reciprocal Membership agreement path.


Applicants who obtained their membership with the member body listed above through a reciprocal agreement with a third party are not eligible under this agreement.


  1. Complete and submit the MRA/RMA International Candidate Application Form which will
    a. Provide evidence of good character by completing appropriate section on application
    b. Provide proof of legal name as evidenced by acceptable government-issued photo identification.
    c. Provide a detailed list of all relevant education, examination and experience history.
  2. Have reciprocal body complete the Request for Certification of Membership with a GAA Member Body form.  This form must be sent to CPA NL directly through the mail or via email from the reciprocal membership body. This form will include the following:

    a. Confirm current membership in reciprocal body.
    b. Confirm education, examination and practical experience completed prior to
    membership in the reciprocal body.
    i. Confirmation of academic qualifications including name of University
    ii. Confirm date of passing qualifying examination  iii. Confirm number of years of practical experience
    c.    Confirm date admitted to membership
    d.    Provide confirmation that the applicant is a member in good standing with the reciprocal membership body.

  3. At the time of application pay the non-refundable application fee of $250 plus applicable tax.

  4. Once the MRA/RMA International Candidate Application form and documents have been reviewed and approved you will be asked to complete a general membership application form.

  5. When your application has been approved you will be notified of your admission to membership and required to pay your membership fees.  You will then have the right to use the CPA designation.


Once the MRA/RMA International Candidate Application form and required documents are received by CPA NL, it may take up to 12 weeks to process an application.

It is the responsibility of the applicant to ensure that they are legally entitled to be employed and/or study in Newfoundland, and that they remain entitled to do so while they are a Member; and their application is complete and accurate, and is received by CPA NL.


In order to maintain your membership with CPA NL you will be required to successfully complete the CPA Reciprocity Professional Development Course (CPARPD) by the second anniversary of your date of admission to membership.   This course is approximately 20 hours of online study in Canadian tax, law and rules of professional conduct. Proof of completion must be provided to CPA NL.  The course fee is $895 plus applicable tax.  To register for the course contact [email protected].

The applicant will be exempted from this requirement If the applicant has successfully completed the CPA Reciprocity Examination (CPARE) within 2 years of having obtained membership.

Upon completion of the Abbreviated Pathway, U.S. CPA’s may receive licensure as a public accountant by fulfilling the necessary requirements. Please refer to the Application for Individual Licensure under Public Accounting Forms and the CPA NL By-Laws on the CPA NL website. In addition to the requirements for all members applying for Licensure, applicants who achieved membership through this MRA must complete the CPA Reciprocity Exam (CPARE).