1) CPA Canada – MoU / Membership Pathway
What the MoU offers
For ICMA members, the MoU with CPA Canada (implemented through provincial bodies like CPA Ontario, CPA Nova Scotia and CPA Western School of Business) gives advanced standing in the CPA Canada certification program:

• • You do not have to complete the full CPA Professional Education Program (PEP).
• • You are required to pass only the Common Final Examination (CFE) and satisfy the Canadian practical experience requirement.(CPA Ontario)

Core eligibility (ICMA side)
Typical provincial requirements (example: CPA Ontario & CPA Nova Scotia) include:

• • Member in good standing of ICMA.(CPA Ontario)
• • Membership must have been obtained by completing ICMA’s own exams and experience requirements, not via another MRA or recognition route.(CPA Ontario)
• • Either:
  • o A recognized university degree plus successful completion of the ICMA program, or
  • o At least 8 years of relevant experience in CPA technical competency areas (FR, Strategy & Governance, Management Accounting, Audit & Assurance, Finance, Taxation) plus successful completion of ICMA program.(CPA Ontario)
• • Some jurisdictions (e.g. CPA Nova Scotia) also require that you obtained your ICMA designation while you were not a resident of Canada.
• • You must be residing in, moving to, or in the process of immigrating to that province (e.g. Ontario or Western Canada) when applying.(CPA Ontario)

Program & exam requirement

• • You register under the ICMA MoU category and must successfully pass the Canadian CFE (up to 3 attempts). If you fail 3 times, you’re de-registered and lose the MoU-based exemptions.(CPA Ontario)
• • You must also meet CPA Canada’s practical experience requirement; some candidates may already meet this at registration if they can prove sufficient post-designation experience.(CPA Ontario)

Key documents typically required (example: CPA Ontario)
When you apply online as an “Internationally Trained Accountant – ICMA MoU category”, CPA Ontario lists (among others):(CPA Ontario)

• • Proof of identity (passport, birth certificate, PR card, Canadian driver’s license, etc.).
• • Letter of Good Standing (LGS) from ICMA confirming:
  • o You are a member in good standing, and
  • o You completed ICMA’s qualifying exams (must be sent directly by ICMA to CPA Ontario).
• • Letters of good standing from any other accounting bodies where you hold membership (if applicable).
• • If you use the degree route (and don’t have 8+ years’ experience): an original WES ICAP report for your university degree(s), sent electronically to CPA Ontario via WES.(CPA Ontario)

Other provinces (CPAWSB / Nova Scotia, etc.) have very similar requirements: ICMA membership in good standing, degree or 8+ years’ relevant experience, letter of good standing and proof of work entitlement in a CPA jurisdiction.(cpawsb.ca)

2) ACCA – ICMA Pathway Programme (Mutual MoU)
This is a reciprocal membership pathway, not the old paper-by-paper exemptions route.
What the MoU offers
The ICMA–ACCA strategic partnership created a Pathway Programme under which eligible ICMA members can obtain ACCA membership by completing:(ACCA Global)

• 1. ACCA’s Ethics and Professional Skills Module (EPSM); and
• 2. The ICMA Pathway Exam (IPE) – a 4-hour case-study exam at ACCA Strategic Professional level.

Once you pass these, you’re admitted directly as an ACCA member (ACCA), effectively bypassing the rest of the ACCA exam sequence (that’s the practical “exemption” effect).(ACCA Global)
Who can apply (ICMA eligibility)
The ACCA page is very explicit:(ACCA Global)

• • You must be a Fellow member of ICMA (FCMA).
• • Your ICMA membership must have been gained by completing all education, exams and experience requirements, not via recognition from another body.
• • You must be an active member of ICMA: subscriptions and CPD up to date, and
• • You must have no disciplinary record with ICMA or another professional body.

Pathway requirements (what you actually have to do)

• • Complete EPSM & assessment.
• • Sit and pass the ICMA Pathway Exam (IPE):
  • o 4-hour, closed-book, case-study exam.
  • o Syllabus based on ACCA Strategic Professional level; ACCA provides a detailed syllabus and study guide.(ACCA Global)
  • o Exam is held twice a year – mid-June and mid-December.
  • o Currently offered in exam (not online) centres in Karachi and Lahore only. Exams can also be held in the UAE and UK (with separate Venue fee) subject to meeting minimum numbers of applicants required by the ACCA . ACCA Global)
• • All elements (EPSM + IPE) are mandatory – no exemptions from pathway elements.(ACCA Global)

On successful completion and payment of fees, you’re admitted as an ACCA (Associate). After 5 years of membership with completed CPD, ACCA will automatically upgrade you to FCCA.(ACCA Global)
Application & documentation (ICMA → ACCA)
ICMA members apply through ICMA using a Direct Membership form:(ACCA Global)

• • You complete the Direct Membership form (download from ACCA/ICMA link).
• • Submit to member@ICMA.com.pk along with:
• o A recent Letter of Good Standing from ICMA.
• o Copy of CNIC (if not smart card, provide English translation).
• • ACCA then invoices you and provides access to EPSM and pathway exam materials.

Fees (current ACCA page):(ACCA Global)

• • £355 on application – includes EPSM access, learning materials and IPE exam fee.
• • On successful completion:
  • o Member admission fee: £149
  • o Annual subscription: £297

3) CPA Australia – Member Pathway Agreement (MPA)
What the MPA offers
CPA Australia has a Member Pathway Agreement (MPA) with ICMA, providing a route to Associate CPA Australia membership for full ICMA members, and then progression to full CPA status with significantly reduced exam requirements.(CPA Australia)
Under this MPA:

• • Eligible ICMA members can become Associate members of CPA Australia.
• • To advance from Associate to full CPA, they only need to complete three subjects in the CPA Program:
  • o Ethics and Governance
  • o Global Strategy and Leadership
  • o One CPA elective

(All other CPA Program subjects are effectively exempted via the MPA.)(CPA Australia)
Eligibility for ICMA members
The CPA Australia ICMA page lists these key conditions:(CPA Australia)
You may be eligible if you:

• • Are a full ICMA member in good standing (no disciplinary sanctions/investigations).
• • Did not gain entry into ICMA via:
  • o Another mutual recognition agreement,
  • o Any special pathway, or recognition programme.
• • Have successfully completed:
  • o All ICMA examinations, and
  • o The ICMA practical work experience requirements.

Application & documentation
CPA Australia outlines a simple four-step process:(CPA Australia)

• 1. Determine eligibility under the above criteria.
• 2. Apply online via the CPA Australia application portal,
  • o Nominate ICMA as your professional body in the application.
  • o Submit required documentation, including application and membership fees. (They do not list every document on this summary page, but in practice expect proof of identity, proof of membership and completion of ICMA program, etc.)
• 3. Verification & outcome: assessment typically within 10–15 working days; you’re notified by email of the decision.
• 4. Advance to CPA status by successfully completing:
  • o Ethics & Governance,
  • o Global Strategy & Leadership,
  • o One elective subject, and meeting CPA Australia’s experience requirements.(CPA Australia)