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  Information on requirements to practise:
 
The occupation of accountant is regulated in some provinces/territories and not in others. Requirements to practise may vary from one province/territory to another. Licensure is usually required for public accountants and auditors. You can obtain information on requirements to practise from the provincial associations of accountants.

Professional accountants are represented by provincial associations as well as by national associations. You should therefore contact both the national and appropriate provincial accounting organizations for more information. There are three major national accounting organizations: the Canadian Institute of Chartered Accountants, the Certified General Accountants' Association of Canada, and the Society of Management Accountants of Canada:

  Canadian Institute of Chartered Accountants (CICA)
Institut canadien des comptables agréés (ICCA)
227 Wellington Street West
Toronto, Ontario M5V 3H2
Canada
Tel : (416) 977-3222
Fax: (416) 977-8585
Email:customer.service@cica.ca
http://www.cica.ca/
 
Certified General Accountants' Association of Canada (CGA)
Association des comptables généraux accrédités du Canada
1188 West Georgia Street, Suite 700
Vancouver, British Columbia V6E 4A2
Canada
Tel.: (604)669-3555 or 1-800-663-1529
Fax: (604)689-5845
Email: public@cga-canada.ca
http://www.cga-canada.org/
 
Society of Management Accountants of Canada (CMAC)
Société des comptables en management du Canada (SCMC)
120 King Street West, Suite 850 P.O. Box 176
Hamilton, Ontario L8N 3C3
Canada
Tel.: (905)525-4100 or 1-800-520-4262
Fax: (905)525-4533
Email: info@cma-canada.org
http://www.cma-canada.org/
 
Information on assessment of qualifications
Although the provincial/territorial associations of accountants will provide information regarding requirements to practise your profession, most are not set up to assess foreign credentials prior to your arrival in Canada. Some associations of accountants have made arrangements with evaluation services (see paragraph below) to perform the assessment of foreign credentials. You need to contact the appropriate association of accountants directly to find out about assessment procedures.

Main Duties *
Examine and analyze journal and ledger entries, bank statements, inventories, expenditures, tax returns and other accounting and financial records, documents and systems of an individual, department, company or other establishment to ensure financial recording accuracy and compliance with established accounting standards, procedures and internal controls
Prepare detailed reports on audit findings and make recommendations to improve individual or establishment's accounting and management practices
Conduct field audits of businesses to ensure compliance with provisions of the Income Tax Act, Canadian Business Corporations Act or other statutory requirements
May supervise other auditors.
Plan, set up and administer accounting systems and prepare financial information for an individual, department, company or other establishment
Examine accounting records and prepare financial statements and reports
Develop and maintain cost finding, reporting and internal control procedures
Examine financial accounts and records and prepare income tax returns from accounting records
Analyze financial statements and reports and provide financial, business and tax advice
May act as a trustee in bankruptcy proceedings
May supervise articling students or other accountant.

 
Employment Requirements
Chartered accountants require a university degree and
Completion of a training program approved by the Institute of Chartered Accountants and several years of on-the-job training and
Accreditation by the Institute of Chartered Accountants.
Certified general accountants and certified management accountants require completion of secondary school and usually require some post-secondary education related to accounting and
Completion of a training program approved by the Society of Certified General Accountants or Society of Management Accountants and several years of on-the-job training and
Accreditation by the Certified General Accountants Association or the Society of Management Accountants.
Auditors require education, training and accreditation as indicated for chartered accountants, certified general accountants or certified management accountants and
Some experience as an accountant.
Auditors may require accreditation by the Institute of Internal Auditors.
To act as a trustee in bankruptcy proceedings, auditors and accountants must hold a license as a trustee in bankruptcy.
Licensure by the provincial or territorial governing body is usually required for accountants and auditors practicing public accounting.
In Quebec, membership in the professional corporation for accountants is mandatory. *

Nature of Work
Financial auditors examine and analyze the accounting and financial records of individuals and establishments to ensure accuracy and compliance with accounting procedures. Accountants plan, organize and administer accounting systems for individuals and establishments. Articling students in accounting firms are included in this unit group. Financial Auditors and Accountants are employed by auditing and accounting firms throughout the private and public sectors or they may be self-employed. *

  If you intend to settle in Ontario, Canada, click here for more info! (from the Institute of Chartered Accountants of Ontario)
  List of associations of professional accountants
  Institute of Chartered Accountants of Newfoundland (ICAN)
570 Newfoundland Drive, Box 103
St. John's, Newfoundland A1A 5B1
Canada
Tel.: (709) 753-7566
Fax: (709) 753-3609

Certified General Accountants Association of Newfoundland (CGA-NF)
133 Crosbie Rd., Suite 103
St. John's, Newfoundland A1B 1H3
Canada
Tel.: (709)579-1863 or 1-800-563-2426
Fax: (709)579-0838
Email: cga@thezone.net
  Society of Management Accountants of Newfoundland (SMAN)
P.O. Box 28090, Avalon Mall RPO 140 Water Street, Suite 603
St. John's, Newfoundland A1B 4J8
Canada
Tel.: (709)726-3652
Fax: (709)726-1813

Certified General Accountants Association of Nova Scotia (CGAANS)
5251 Duke Street, Suite 416
Halifax, Nova Scotia B3J 1P3
Canada
Tel.: (902)425-4923
Fax: (902)425-4983
Email: office@cga-ns.org
  Institute of Chartered Accountants of Nova Scotia (ICANS)
1791 Barrington Street, Suite 1101
Halifax,  Nova Scotia  B3J 3L1
Canada
Tel.: (902) 425-3291
Fax: (902) 423-4505
Email: icans@icans.ns.ca
http://www.icans.ns.ca/
Society of Management Accountants (Maritime Provinces) (SMAMP)
Box 42, Purdy's Wharf, Tower 2 1969 Upper Water Street, Suite 1309
Halifax,  Nova Scotia  B3J 3R7
Canada
Tel.: (902)422-5836
Fax: (902)423-1605
http://www.purdyswharf.com/CMA
Institute of Chartered Accountants of Prince Edward Island (ICAPEI)
P.O. Box 301
Charlottetown,  Prince Edward Island  C1A 7K7
Canada
Tel.: (902) 894-4290
Fax: (902) 894-4791
Certified General Accountants Association of Prince Edward Island (CGAAPEI)
P.O. Box 812, Ellis Bros Mall 161 St. Peter's Road
Charlottetown,  Prince Edward Island  C1A 7L6
Canada
Tel.: (902)368-7237
Fax: (902)368-3627
Email: chtownpe@peinet.pe.ca
Certified General Accountants Association - Atlantic Region
P.O. Box 5100 236 St. George St., Suite 20
Moncton,  New Brunswick  E1C 8R2
Canada
Tel.: (506)857-2204 or 1-800-561-7110
Fax: (506)852-4450
Email: cgaarea@nbnet.nb.ca
Certified General Accountants Association of New Brunswick (CGAANB)
P.O. Box 1395 24-236 St. George St.
Moncton,  New Brunswick  E1C 8T6
Canada
Tel.: (506)857-0939
Fax: (506)855-0887
Email: cganb@nbnet.nb.ca
New Brunswick Institute of Chartered Accountants (NBICA)
93 Prince William Street, 4th Floor
Saint John,  New Brunswick  E2L 2B2
Canada
Tel.: (506) 634-1588
Fax: (506) 634-1015
Email: nbica@nbnet.nb.ca
http://www.nbica.org/
Ordre des comptables en management accrédités du Québec (OCMAQ)
715, square Victoria 3e étage
Montréal,  Québec  H2Y 2H7
Canada
Tel.: (514)849-1155
Fax: (514)849-9674
Email: renauld@cma-quebec.org
http://www.cma-quebec.org/
Ordre des comptables généraux licenciés (C.G.A.) du Québec (OCGLQ)
445, boul. Saint-Laurent, Bureau 450
Montréal,  Québec  H2Y 2Y7
Canada
Tel.: (514)861-1823
Fax: (514)861-7661
Email: cga-quebec@sympatico.ca
http://www.cga-quebec.org
Ordre des comptables agréés du Québec (OCAQ)
680, rue Sherbrooke Ouest, 18e étage
Montréal,  Québec  H3A 2S3
Canada
Tel.: (514) 288-3256 or 1-800-363-4688
Fax: (514) 843-8375
Email: info@ocaq.qc.ca
http://www.ocaq.qc.ca/
Certified General Accountants Association of Ontario (CGAO)
240 Eglinton Ave. E.
Toronto,  Ontario  M4P 1K8
Canada
Tel.: (416)322-6520
Fax: (416)322-6481
Email: webspinner@cga-ontario.org
http://www.cga-ontario.org/
Institute of Chartered Accountants of Ontario (ICAO)
69 Bloor Street East
Toronto,  Ontario  M4W 1B3
Canada
Tel.: (416) 962-1841 or 1-800-387-0735
Fax: (416) 962-8900
Email: custserv@icao.on.ca
http://www.icao.on.ca/
Society of Management Accountants of Ontario (SMAO)
70 University Ave., Suite 300
Toronto,  Ontario  M5J 2M4
Canada
Tel.: (416)977-7741 or 1-800-387-2991
Fax: (416)977-6079
Email: info@cma-ontario.org
http://www.cma-ontario.org/
Institute of Chartered Accountants of Manitoba (ICAM)
161 Portage Avenue East, Suite 500
Winnipeg,  Manitoba  R3B 0Y4
Canada
Tel.: (204) 942-8248 or 1-888-942-8248
Fax: (204) 943-7119
Email: icam@icam.mb.ca
http://www.icam.mb.ca/
Society of Management Accountants of Manitoba (SMAM)
500-161 Portage Avenue East
Winnipeg,  Manitoba  R3B 0Y4
Canada
Tel.: (204)942-8248
Fax: (204)947-3308
Email: icam@icam.mb.ca
http://www.icam.mb.ca/
Certified General Accountants Association of Manitoba (CGA)
4 Donald Street South
Winnipeg,  Manitoba  R3L 2T7
Canada
Tel.: (204)477-1256 or 1-800-282-8001
Fax: (204)453-7176
Email: cgamborg@mts.net
Institute of Chartered Accountants of Saskatchewan (ICAS)
1801 Hamilton Street, Suite 830
Regina,  Saskatchewan  S4P 4B4
Canada
Tel.: (306) 359-1010
Fax: (306) 569-8288
Email: inst.ca@icas.sk.ca
http://www.icas.sk.ca/
Society of Management Accountants of Saskatchewan (SMAS)
1900 Albert Street, Suite 202
Regina,  Saskatchewan  S4P 4K8
Canada
Tel.: (306)359-6461
Fax: (306)347-8580
Email: cmasask@sk.sympatico.ca
Certified General Accountants Association of Saskatchewan (CGAAS)
4-2345 Avenue C North
Saskatoon,  Saskatchewan  S7L 5Z5
Canada
Tel.: (306)955-4622
Fax: (306)373-9219
Email: cgasask@eagle.wbm.ca
Society of Management Accountants of Alberta (SMAA)
1800, One Palliser Square 125 - 9th Avenue S.E.
Calgary,  Alberta  T2G 0P6
Canada
Tel.: (403)269-5341
Fax: (403)262-5477
Email: smaa@ccinet.ab.ca
http://www.cma-alberta.com/
Certified General Accountants Association of Alberta (CGAAA)
1410 - 555 - 4th Ave. S.W.
Calgary,  Alberta  T2P 3E7
Canada
Tel.: (403) 299-1300 or 1-800-661-1078
Fax: (403) 299-1339
Email: general@cga-alberta.org
http://www.cga-canada.org/alberta/
Institute of Chartered Accountants of Alberta (ICAA)
580 Manulife Place, 10180 - 101 Street
Edmonton,  Alberta  T5J 4R2
Canada
Tel.: (780) 424-7391 or 1-800-232-9406
Fax: (780) 425-8766
http://www.icaa.ab.ca/
Certified Management Accountants Society of British Columbia (CMASBC)
P.O. Box 11548 1575-650 West Georgia Street
Vancouver,  British Columbia  V6B 4W7
Canada
Tel.: (604)687-5891
Fax: (604)687-6688
Email: cmabc@cmabc.com
http://www.cmabc.com/
Institute of Chartered Accountants of British Columbia (ICABC)
1133 Melville Street, 6th flr.
Vancouver,  British Columbia  V6E 4E5
Canada
Tel.: (604) 681-3264 or 1-800-663-2677
Fax: (604) 681-1523
http://www.ica.bc.ca/
Certified General Accountants Association of British Columbia (CGAABC)
1555 W. 8th Avenue
Vancouver,  British Columbia  V6J 1T5
Canada
Tel.: (604)732-1211 or 1-800-565-1211
Fax: (604)732-9439
Email: info@cga-bc.org
http://www.cga-bc.org/
Certified General Accountants Association of the Northwest Territories (CGAANT)
P.O. Box 128 5010-50th Ave.
Yellowknife,  Northwest Territories  X1A 2N1
Canada
Tel.: (867)873-5620
Fax: (867)873-4469
Email: cganwt@cga-canada.org
Society of Management Accountants of Northwest Territories (SMANT)
P.O. Box 512 4921-45th Street
Yellowknife,  Northwest Territories  X1A 2N4
Canada
Tel.: (867)873-2875 or (867)920-2113 (h)
Fax: (867)920-2505 or (867)920-4817 (h)
Email: carron@internorth.com
Institute of Chartered Accountants of the Northwest Territories (ICANT)
P.O. Box 727, MacKay Building 4910-50th Street
Yellowknife,  Northwest Territories  X1A 2N5
China (P.R.C)
Tel.: (867)920-4404
Fax: (867)920-4135
Certified General Accountants Association of the Yukon (CGAAY)
P.O. Box 5358
Whitehorse,  Yukon  Y1A 4L2
Canada
Tel.: (403)668-4461
Society of Management Accountants of Yukon (SMAY)
P.O. Box 4823
Whitehorse,  Yukon Territory  Y1A 4N6
Canada
Tel.: (867)668-3388
Fax: (867)668-2402
 
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