MRA – State Boards of Accountancy in the United States of America (USA)

The MRA between all Canadian CPA bodies and the US International Qualifications Appraisal Board (IQAB), representing the National Association of State Board of Accountancy (NASBA) and the American Institute of Certifies Public Accountants, (AICPA), came into effect on January 1, 2018.


To be eligible for the agreement an applicant must be a licensee in good standing of U.S. State Board with which Canadian CPA bodies currently have reciprocity as well as meets the following:

  1. Education – Equivalent of at least 150 semester hours of college or university education including a baccalaureate or higher degree conferred by a college or university acceptable to the State Board.  U.S. CPA’s who qualified prior to the introduction of the 150-semester hour requirement will be grandfathered in by this agreement.
  2. Examination – U.S. CPA’s must have passed the Uniform CPA Examination
  3. Experience – U.S. CPA’s must have 30 months of relevant practical experience.  Applicants who have two (2) years relevant post-qualification experience are considered to have met the 30-month experience requirement.  Applicants with less than two (2) years of relevant post-qualification experience must complete the International Practical Experience Verification and Employer Details form
  4. Continuing Professional Education (CPE) Criteria - U.S. CPA’s must be in compliance with the CPE requirements of their State Board. The Canada-USA Reciprocity list identifies the U.S. state boards with which Canadian CPA bodies currently have reciprocity agreements.

    Note: If you are a member in good standing of a U.S. State Board that does NOT have reciprocity with Canada, or if you do not meet the eligibility criteria set out in the MRA, you may be eligible to register with CPA NL as a Student. You can find more information here.


Additional requirements for U.S. CPA’s who are or have been Canadian residents.
An applicant who wrote one or more parts of the U.S. Uniform CPA examination 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 the USA 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 the USA


U.S. CPA’s who obtained their U.S. CPA credential by qualifying under a reciprocal agreement that the NASBA and the AICPA 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 that the NASBA/AICPA 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. Certification by a U.S. State Board of Accountancy 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 U.S. CPA in good standing with State Board.   ii.    Date CPA 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 the Board v.    Confirmation of academic qualifications including name of University vi.    Date passed the uniform AICPA final examination and indicate state or country of residence at the time of writing vii.    Confirmation the applicant is in compliance with State Board CPE requirements

    Such confirmation must be sent to CPA NL directly through the mail or via email from the State Board.

  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).