随着各国之间的贸易日益密切，各类CPA之间也逐渐出现互免的协议，AICPA就是其中之一。AICPA是当今财会界的四大专业证书之一，在全世界的应用广泛，同时AICPA还可以豁免八种CPA证书，其中加拿大CPA就是AICPA可互免之一，那么AICPA互免CPAC有哪些具体互换条件？AICPA互免加拿大CPA该怎么做？

 
CPA Canada (CPAC)
加拿大特许专业会计师（CPA）凭证的持有人如果符合2017年11月1日相互承认协议（MRA）中规定的资格标准，则可能有资格参加国际资格考试（IQEX）。
 
信誉良好的会员
You must be a member in good standing with Chartered Professional Accountants of Canada and a Provincial or Territorial CPA Body. Your application will not be complete without this Letter of Good Standing.
 
教育情况
You must meet one of the following education requirements:
Legacy Credential Holders
Hold a baccalaureate or higher degree; AND
Have completed the relevant legacy body’s education program
Post-Unification CPA Credential Holders
Hold a baccalaureate or higher degree; AND
(one of the following)
Have completed CPA Canada’s Professional Education Program (PEP); OR
Have completed a graduate program at a post-secondary institute accredited by a Provincial CPA Body.
 
检查
You must meet one of the following examination requirements:

Legacy Credential Holders
    Have passed the full capstone final examination for your legacy credential

Post-Unification CPA Credential Holders
    Have passed the CPAC’s common final examination (CFE)
 
审计
You must meet one of the following requirements:

Legacy Credential Holders
    Have been granted the right to perform audits; OR
    Have met the education requirement for the right to perform audits through your legacy body’s education program and have successfully passed the licensing examination of your legacy body; OR
    Have successfully completed CPA Canada’s Post Designation Public Accounting module and have passed CPA Canada’s Post Designation Public Accounting examination.

Post-Unification CPA Credential Holders
    Have been granted the right to perform audits; OR
    Have met the current examination requirement for licensure by having either:
    Have completed the elective modules, PEP Tax and PEP Assurance, which are mandatory for CPA candidates pursuing careers in public accounting and passed the final exam for the PEP Tax and PEP Assurance modules; OR
    Have completed the equivalent of PEP Tax and PEP Assurance in a graduate program at a post-secondary institution accredited by a Provincial CPA Body and passed the final exam; OR
    Have completed CPA Canada’s Post Designation Public Accounting module and passed the final exam for the module.
 
经验要求
You must meet the following experience requirement:
    Have completed at least one year of experience as detailed in the MRA
 
继续教育
    You must be in compliance with the continuing professional development (CPD) requirements of your Provincial or Territorial CPA Body.
 
其他条件
      Canadian CPAs who obtained their Canadian credential by qualifying under a reciprocal agreement that CPA Canada, or one of the three Canadian legacy bodies, may have with another professional accountancy organization are not eligible under this agreement. This includes all mutual recognition agreements, reciprocal membership agreements, and other similar agreements which CPA Canada, or one of the three Canadian legacy bodies, may have, at any time, had.

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