Studying Accounting in Canada and Becoming a CPA

First Choose a Province and Identify Your Starting Point

Before selecting a university, identify the CPA body in the province where you intend to pursue your path. The procedures are not interchangeable: Ontario requires a specific assessment of foreign studies, while Quebec has its own equivalency procedure and French-language proficiency requirements.

Your first decision then depends on what you have already completed.

A foreign degree and a foreign professional designation do not necessarily follow the same procedure. In Quebec, the recognition portal distinguishes, among other pathways, equivalence of training, reciprocity and the Quebec–France mutual recognition arrangement. Holding an accounting qualification abroad therefore means neither that you must necessarily restart all your studies nor that you automatically receive the CPA designation.

Check the Prerequisites and Understand the Current CPA PEP

The name of a degree alone does not establish professional eligibility. For the current CPA Professional Education Program—CPA PEP in English, or PFP in French—CPA Ontario requires, among other things, a recognized four-year university degree or equivalent, 120 credit hours or equivalent, and the required prerequisite subjects, as determined by its assessment.

Under this current Ontario pathway, the thresholds are 50% in each non-core course, 60% in each core course and a 65% average across core courses. These criteria should not be applied indiscriminately to new 2027 cohorts. For foreign studies, do not convert your credits or grades yourself: the relevant body must determine equivalencies.

The current PEP consists of six modules:

• Core 1 and Core 2, the two common modules;
• two elective modules, chosen from performance management, finance, assurance and taxation;
• Capstone 1 and Capstone 2, the integrative modules.

The Common Final Examination, or CFE, then takes place over three days. Some accredited university programs replace all or part of the modules. It is therefore important to distinguish courses used to meet prerequisites from those that constitute the professional education itself: they do not serve the same purpose.

2027: Distinguish the New Program from the Transition Rules

For entry in 2027, the question is no longer simply “Am I eligible for PEP?” but also “Which version of the program will apply to my cohort?” Official announcements do not establish a single start date across Canada.

In Ontario, the announced requirements include a recognized degree, 120 credit hours or equivalent and a minimum 70% average calculated across that volume. Entry also involves the Knowledge Assessment or CPA Qualifying Courses, as well as good character requirements. The 65% threshold in core courses under the current PEP must therefore not be treated as a rule for the new program.

For those wishing to retain eligibility for the current Ontario pathway or its transition, CPA Ontario sets an enrolment deadline of December 31, 2026, and recommends submitting an application by December 1, 2026, to allow time for processing. This recommendation does not guarantee enrolment. The final Core 1 is announced for January–March 2027 and the final fall CFE for September 2028. Recognition of successfully completed components and approved experience remains subject to the transition rules.

Have a Foreign Degree Recognized

In Ontario, CPA Ontario requires people who completed post-secondary studies outside Canada to obtain a WES ICAP course-by-course evaluation. This helps establish, among other things, the authenticity and Canadian equivalency of the studies. It does not, on its own, constitute admission to the professional program: the CPA assessment determines which requirements remain to be met.

In Quebec, equivalence of training follows a different procedure: opening a file, assessment by the Order, a decision, and then completion of prerequisite courses if necessary. Prepare your diplomas and transcripts, among other documents. For documents written in a language other than French or English, the Order requires a certified translation accompanied by a copy of the original. The Order also requires an official comparative evaluation from MIFI or WES. For WES, the report must be course-by-course; the report intended for immigration purposes is not suitable. Other documents may be required.

The most useful approach is to obtain the recognition decision before choosing supplementary courses. You can then compare programs against identified requirements rather than assuming that an additional degree will address every gap.

If you are already a member of a foreign accounting body, first examine the corresponding recognition profile. Any agreement depends on the body concerned and its conditions; it does not create a general equivalency for everyone holding a degree from the same country.

Plan for Experience, French Proficiency and Practice Requirements

Successfully completing studies and examinations does not replace the required professional experience. Under the current Ontario pathway, at least 30 months of experience are required, with supervision, mentorship and reporting. Two routes are distinguished: the Pre-approved Program Route, or PPR, and the Experience Verification Route, or EVR. Under the latter, the position and experience are assessed. An accounting job title therefore does not guarantee recognition of the experience.

However, it would be inaccurate to describe a uniform national shift from 30 to 24 months: in Quebec, the practical training period is already 24 months, a duration maintained in the new program. The 24 months announced for Ontario’s new program likewise refer to recognized experience, excluding absences, rather than just any employment.

In Quebec, obtaining a regular CPA permit requires an appropriate knowledge of French. Without acceptable proof, applicants must pass the examination administered by the Office québécois de la langue française. A temporary permit may be granted under certain conditions while the applicant learns French; the Order determines eligibility. A test used for university admission does not automatically count as proof for professional purposes.

Finally, the CPA designation and the public accountancy permit are distinct. For this practice in Quebec, the new program provides for specific module, examination and practical training requirements.

Universities and Programs

These three examples address different needs. They are neither a ranking nor a guarantee of admission or of obtaining the designation.

McGill: an evolving professional program

At McGill University, Professional Accounting (Gr. Cert.) is presented by the university under the name GCPA. The current GCPA is accredited by the Ordre des comptables professionnels agréés du Québec. McGill has announced a redesigned version for students starting in summer 2027; however, its FAQ specifies that final approvals from McGill and CPA Quebec are still pending.

For this intake, the announced international application deadline is December 15, 2026. Prerequisites and selection must still be examined according to the degree held; accreditation of the current program constitutes neither individual admission nor the awarding of the CPA designation.

UBC: a bridge for degree holders

At The University of British Columbia, the Diploma in Accounting Program (DAP) is intended for graduates from various disciplines who wish to acquire an accounting education. It should not be confused with the CPA PEP. A key point for international students: UBC warns that the DAP does not currently fall within a field of study eligible for a post-graduation work permit. This information must be considered alongside the criteria of IRCC, which determines eligibility.

Laval: targeted supplementary education for internationally trained professionals

At Université Laval, the Microprogramme en expertise comptable en contexte canadien, offered through distance learning, comprises 18 credits. It is intended for holders of a foreign accounting designation who have experience. Admission requires, among other things, a relevant degree, a decision letter from the Order and proof of affiliation with a professional accounting body. It is neither a universal introductory program nor a full professional equivalency. This example therefore does not necessarily involve a stay in Canada and establishes neither a right to stay nor eligibility for a PGWP.

Build a Budget Without Confusing What Each Amount Covers

CPA module fees are not the total cost of studying and obtaining the designation. In your budget, separate university studies, any prerequisites, credential evaluation, translations, professional education, examinations and dues. Living expenses should remain a separate item.

Two reference points illustrate the differences in scope:

The CPAWSB estimate assumes, among other things, that modules and examinations are passed on the first attempt and that the planned schedule is followed. These two reference points are therefore not directly comparable. They concern the current PEP, not an established fee schedule for the new 2027 program, and do not cover all university studies or living costs in Canada.

International Students: Check Permits Separately

University admission, CPA eligibility and authorization to study are three separate decisions. According to official information consulted on October 23, 2026, IRCC requires, among other things, a letter of acceptance and supporting documents, including proof of financial resources. A provincial or territorial attestation letter is required in most cases, with exemptions.

In Quebec, for studies lasting more than six months, a foreign student generally needs a CAQ and a study permit, subject to official exemptions.

The post-graduation work permit, or PGWP, requires a separate check. IRCC distinguishes university degrees from other diplomas and certificates: graduates with a bachelor’s, master’s or doctoral degree have no field-of-study restriction, but must, among other requirements, achieve CLB 7 in English or NCLC 7 in French in all four language skills, in addition to meeting the other applicable criteria.

For other university programs, the language threshold is also CLB 7 or NCLC 7 in all four language skills. A field-of-study requirement applies if the study permit application was submitted on November 1, 2024, or later, subject to applicable exceptions. For these categories of graduates, PGWP applications submitted before November 1, 2024, are exempt from the requirement to provide proof of language proficiency; the PGWP application date and the study permit application date are therefore two distinct reference points.

Do not infer PGWP eligibility solely from the fact that a program prepares students for the CPA pathway. This information is general and does not constitute individual immigration advice.

Before Applying: Obtain Answers to Five Questions

To choose a suitable program, gather answers to these five questions:

1. Which provincial body will assess my file? Do not apply an Ontario procedure to Quebec, or vice versa.
2. Which qualifications are recognized? Distinguish the degree, volume of studies, prerequisite subjects and any foreign professional designation.
3. Which program will apply to my cohort? Obtain clarification on the current pathway, the new program or the transition rules.
4. How can my experience be recognized? Check the arrangements, not just the announced duration.
5. Are the necessary authorizations compatible with my plans? Examine study, work and possible PGWP eligibility separately.

The right choice is not necessarily the longest additional degree. It is the education that addresses the requirements actually established for your file, province and cohort.