Instituto Mexicano de Contadores Públicos (IMCP) and Comité Mexicano para la Práctica Internacional de la Contaduría (COMPIC)

The MRA between all Canadian CPA bodies and COMPIC and IMCP came into effect on January 1, 2018.


A holder of a Mexican Contador Público Certificado (CPC) credential may be eligible to obtain the CPA NL credential if they are a CPC in good standing in accordance with IMCP regulations and meets the following additional criteria:

  1. Education –

    a.    Hold at least a baccalaureate or higher degree; and
    b.    Hold a public accounting license (Cédula Profesional) issued by the Dirección
    General de Profesiones / Secretaría de Educación Pública.
  2. Examination – Mexican CPCs must have passed the Examen Uniforme de Certificacion de la Contaduria Publica (EUC).  Mexican CPCs who qualified prior to the introduction of the EUC are grandfathered in by this agreement as having met the examination criteria.

  3. Experience – Mexican CPCs must have 30 months of relevant practical experience and be licensed by the Mexican Dirección General de Profesiones. 

  4. Continuing Professional Education (CPE) Criteria - Mexican CPCs must be in compliance with the CPE requirements of the IMCP.


Additional requirements for Mexican CPCs who are or have been Canadian residents.
An applicant who wrote the IMCP’s EUC while

  1. A resident of Canada; or 
  2. After they became a resident of Canada or
  3. After they returned as a resident of Canada

must in addition to the above, have obtained either

  1. A university degree from a degree-granting institution of higher education in Mexico as a result of having attended the institution in person for classroom instruction on a full-time basis or
  2. At least one year of full-time practical experience in accounting in Mexico


Mexican CPCs who obtained their CPC credential by qualifying under a reciprocal agreement which the IMCP may have with another professional accountancy organization are not eligible under this agreement. This includes all mutual recognition agreements, reciprocal membership agreements, and other similar agreements which the Mexican government may have had at any time.  


Abbreviated Pathway to CPA credential

Register with the CPA NL by

  1. Completing the MRA/RMA International Candidate Application Form
    a. This form includes a section attesting to good character

  2. Complete either
    a. A Certification of Membership with the IMCP and COMPIC or
    b. Provide a letter of good standing with the required information as noted in (c) . 
    c.    Either (a) or (b) should provide confirmation that

    i. the applicant is a Mexican CPC in good standing with IMCP ii. Date CPC certificate awarded and certificate number iii. Indicate if applicant currently holds a licence issued by the Board iv. Indicate if applicant currently holds a certificate to practice issued by Dirección General de Profesiones v. Confirmation of academic qualifications including name of University vi. Date passed the uniform IMCP EUC final examination and indicate state or country of residence at the time of writing vii. Confirmation of academic qualifications including name of University viii. Confirmation the applicant is in compliance with IMCP CPE requirements ix. Indicate if the applicant earned the CPC prior to the introduction of the EUC

    This document must be sent to CPA NL directly through the mail or via email from the IMCP and COMPIC.

  3. Provide proof of legal name as evidenced by acceptable government-issued photo identification

  4. Provide a detailed chronological resume listing all relevant work experience.

  5. Complete the International Practical Experience Verification and Employer Details form for all relevant accounting experience to demonstrate that the CPA NL experience requirements have been met.  This requirement will be deemed to be met for all applicants with 2 years relevant post qualification work experience as evidenced by the detailed chronological resume required in 4.

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

  7. 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.

  8. 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).