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CMA Transitioning Students

CMA Transitioning Students

Students enrolled in a CMA legacy program with an active status with CPA Ontario

CMA Transitional Requirements

Am I a Transitional CMA Student?

You fall under this category if you:

  • Were registered with CMA Ontario.
  • Completed some of the educational requirements of the CMA program.
  • Transitioned to the CPA certification program.
  • Have maintained your status as an active student by paying the CPA Ontario Annual Student Due (ASD).

Once you have completed the requirements by the deadlines indicated below, you may be eligible for the CPA designation. For more information, refer to Regulation 9-1.


  • You must fully complete the CPA PEP before the earlier of:
    • Six years from the date of your first challenge exam or module.
    • The tenth anniversary of your initial registration as a student with CPA Ontario.

Refer to Schedule B of Regulation 9-1 for more details.

If you have not already enrolled in your first CPA PEP module, you are not eligible to be a Transitional CMA student and must satisfy the requirements outlined in Regulation 9-1, including the CPA Harmonized Education Policies.

Practical Experience

  • You must complete all practical experience requirements before the earlier of:
    • Seven years from the date of your first challenge exam or module.
    • The tenth anniversary of your initial registration as a student with CPA Ontario.
  • If you are reporting in iSkills, you must complete your practical experience by September 1, 2018; or transition to the CPA Ontario Practical Experience Requirements and use the the CPA Practical Experience Reporting Tool (PERT).

Admission to Membership

Students who complete the CMA transitioning path are eligible for the CPA designation upon admission to membership, provided you apply for membership before the tenth anniversary of your transition date and meet all the deadlines outlined in Regulation 9-1, section 47.

Once you have completed all the educational, practical experience and degree requirements, you may apply for membership with CPA Ontario.

Meet Your Deadlines

Ensure you are familiar with the deadlines you must meet to successfully complete the program. Students who do not meet the deadlines will be deregistered from the program.
Consequences of Deregistration