INTERNATIONAL MEMBERS SEEKING THE CPA DESIGNATION If you are a fully qualified member in good standing of an international accounting body listed on Schedule 1 below, you may have rights to CPA certification in Newfoundland and Labrador. Please view the “Internationally Designated Accountants Flow Chart” to see which pathway is suitable for you. Schedule 1 lists the various countries and the type of agreement for each country. Information on the eligibility requirements and how to apply is available by clicking on your specific accounting body. As self-regulating professional bodies mandated by legislation, all provincial bodies have the sole authority to accredit CPAs, and to impose additional requirements over and above the minimum requirements specified in the MRA documents. Consequently, there is no recourse to appeal such additional requirements to CPA NL or any other body. Note: Admission to membership does not provide a member with the right to offer public accounting services. Members may apply for 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. THE CPA DESIGNATION The Chartered Professional Accountants and Public Accountants Act of Newfoundland and Labrador, restricts use of the Chartered Professional Accountant (CPA), Chartered Accountant (CA), Certified Management Accountant (CMA) and Certified General Accountant (CGA) designations in the Province of Newfoundland and Labrador to members of CPA NL. Applicants will be granted the right to use the applicable designation(s) upon admission to membership. Schedule 1 Mutual Recognition Agreements (MRA) American Institute of Certified Public Accountants (AICPA) and National Association of State Boards of Accountancy (NASBA) Instituto Mexicano de Contadores Públicos (IMCP) and Comité Mexicano para la Práctica Internacional de la Contaduría (COMPIC) Ordre des Experts-Compatibles de France (applicable to Quebec only) Reciprocal Membership Agreements (RMA) Chartered Accountants Australia and New Zealand (CA ANZ) The Chartered Accountants Ireland (CA Ireland) Hong Kong Institute of Certified Public Accountants (HKICPA) The Institute of Chartered Accountants in England and Wales (ICAEW) The Institute of Chartered Accountants of Scotland (ICAS) The South African Institute of Chartered Accountants (SAICA) The Institute of Chartered Accountants of Zimbabwe (ICAZ) Memoranda of Understanding (MOU) Institute of Chartered Accountants of India (ICAI) Institute of Chartered Accountants of Pakistan (ICAP) Legacy Agreements CPA Canada is currently negotiating recognition agreements with several international accounting bodies. Until these are complete, agreements between the three legacy bodies and international accounting bodies remain in effect. Qualified members in good standing with one of the bodies listed below may have rights to CPA certification with CPA NL. Association of Chartered Certified Accountants (ACCA), except Quebec Chartered Institute of Management Accountants (CIMA), except Quebec CPA Australia, except in Quebec CPA Ireland, except in Quebec L’institut des Reviseurs d’Enterprises de Belgique All other Professional Accounting Bodies that are not listed above please contact email@example.com CANADIAN CPAS SEEKING INTERNATION DESIGNATIONS If you are a Canadian CPA seeking an international designation, please see the CPA Canada website for more information.