12-15-2009, 06:54 AM
Dear Zaman Sahib
You are quite right. CPA reciprocity arrangement is for fully qualified and licenced CPAs. However, there is some difference between "living outside Canada for 3 consecutive years before writing CPA exam section(s)" and "writing at-least one exam section" during that 3 years period. As far as my understanding is, these are 2 different requirements/ conditions i.e. that person must have lived 3 years outside Canada while he wrote at-least one exam section. Thus he may write other 3 while being in Canada, after living 3 years outside and writing one exam. For reference, I would like to provide following link. On page 2 "Residency Requirement - Committee Discretion" elaborates such provision.
http//www.icao.on.ca/Forms/1008page2572.pdf
The information provided on CICA's website says that the person should have written <b>all four </b> sections while living outside Canada for 3 years, but still review committee has discretion to reduce the requirement upto writing <b>at-least one </b> exam section. Thats what I understand from the above link.
Any how, thanks for bringing-up this point.
Best Regards
You are quite right. CPA reciprocity arrangement is for fully qualified and licenced CPAs. However, there is some difference between "living outside Canada for 3 consecutive years before writing CPA exam section(s)" and "writing at-least one exam section" during that 3 years period. As far as my understanding is, these are 2 different requirements/ conditions i.e. that person must have lived 3 years outside Canada while he wrote at-least one exam section. Thus he may write other 3 while being in Canada, after living 3 years outside and writing one exam. For reference, I would like to provide following link. On page 2 "Residency Requirement - Committee Discretion" elaborates such provision.
http//www.icao.on.ca/Forms/1008page2572.pdf
The information provided on CICA's website says that the person should have written <b>all four </b> sections while living outside Canada for 3 years, but still review committee has discretion to reduce the requirement upto writing <b>at-least one </b> exam section. Thats what I understand from the above link.
Any how, thanks for bringing-up this point.
Best Regards
