Former CGAs/CMAs

In most cases, former CGAs and CMAs are provided with a pathway to IQEX eligibility even if they do not have the right to perform audits in the provinces where they hold their memberships. The following criteria must be met in all cases:

    The IQEX applicant must have a baccalaureate or higher degree.
    The IQEX applicant must have completed the relevant legacy body’s educational program.
    The IQEX applicant must have at least one year of verifiable experience. This includes providing a service or advice involving the use of accounting, attest, compilation, management advisory, financial advisory, tax or consulting skills. The experience may be acceptable if gained through employment in government, industry, academia or public practice. (Some State Boards may impose specific experience requirements.)
    The IQEX applicant must possess the right to perform audits in the Canadian jurisdiction where he or she is registered
    Must have successfully completed CPA Canada's Post Designation Public Accounting Examination. (Please click for details.)
    The MRA specifies that every IQEX applicant must be in compliance with the CPE requirements of his or her Canadian jurisdiction. To maintain a US CPA, one must also adhere to legally imposed laws, regulations and policies.
    IQEX applicants must also be members in good standing of their Provincial Institutes.

Please understand that USCPA-NOW cannot evaluate any candidate’s eligibility to take IQEX. If you are in doubt, you should send in a registration form to The National Association of State Boards of Accountancy (NASBA )and wait for an acceptance before registering for the USCPA-NOW IQEX PROGRAM.