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The Institute is the only qualifying body for public accounting in Ontario. In order to provide an opportunity for everyone wishing to qualify as a CA, and particularly those who wish to qualify to practise as a public accountant, the Institute has established non-degree and other routes for CA qualification.
For those who would like to enter the CA program but do not have a university degree or have some other accounting qualification, the progression through the program is the same as described previously, beginning with the section titled, " Employment with an office designated for the training of students." The four cases falling within this category are:
Certified management accountants (CMAs);
Certified general accountants (CGAs);
Mature status registrants; and
Members of accounting bodies outside Canada.
# CMAs and CGAs
CMAs and CGAs with a minimum of three years of business, accounting-related or other equivalent work experience may apply for registration in the CA program. A CMA or CGA who registers with the Institute is exempt from the 51 credit-hour requirement, the university degree requirement and the staff training program. Upon registration, the CMA or CGA will proceed directly into the School of Accountancy commencing with success in the core-knowledge examination.
Upon being successful in the School of Accountancy and the Uniform Final Examination, and upon completing the prescribed practical experience, a CMA or CGA will qualify as a chartered accountant in Ontario.
Applicants having exceptional education and experience backgrounds may qualify to receive additional exemptions. However, all CMA and CGA applicants must successfully write the Uniform Final Examination.
# Mature status registrants
Mature status may be granted to an individual who is at least 25 years old, does not have a university degree and is not a CMA or CGA. A minimum of three years of business, accounting-related or other equivalent work experience and proof of eligibility for enrolment in degree-credit courses at a Canadian university are also required for mature status registration.
Individuals who qualify for the mature status are exempt from the Institute's university degree requirement. However, they must complete all of the Institute's other education, examination and practical experience requirements. Upon successful completion of the 51 credit hours of prescribed university courses, a mature status student must complete the School of Accountancy.
Upon being successful in the School of Accountancy and the Uniform Final Examination and upon completing the prescribed practical experience , he or she will qualify as a chartered accountant in Ontario.
# Members of accounting bodies outside Canada
Members of accounting bodies outside Canada may qualify for Institute registration in one of two ways:
Some may qualify as membership candidates on the basis of having completed a program of another accounting body that is substantially the same as that of the provincial CA institutes in Canada. Qualified membership candidates are exempt from all of the education, examination and experience requirements for students, including the Uniform Final Examination. The determination of those bodies whose members may receive such exemptions is made by the Canadian CA profession's International Qualifications Appraisal Board after a review of the bodys qualification program. Membership candidates must successfully write the CA Reciprocity Examination (CARE).
Members of other accounting bodies outside Canada may register as students and may receive exemption from the staff training program and the 51 credit-hour requirement, with the exception of a single course in business law which must be completed at a Canadian university.
A member of any such accounting body, after successfully completing the single course in business law, will proceed directly into the School of Accountancy, commencing with success in the core-knowledge examination. Upon being successful in the School of Accountancy and the Uniform Final Examination, and upon completing the prescribed practical experience, he or she will qualify as a chartered accountant in Ontario.
Applicants having exceptional education and experience backgrounds may qualify to receive additional exemptions. However, all such individuals must successfully write the Uniform Final Examination.
Listings of the accounting bodies whose members may qualify on either of these two bases are available from the office of the registrar at the Institute.更多精彩文章及讨论，请光临枫下论坛 rolia.net