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Chartered accountants require a university degree
and
Completion of a professional training program approved by a provincial institute of chartered accountants and, depending on the province, either two years or 30 months of on-the-job training
and
Membership in a provincial Institute of Chartered Accountants upon successful completion of the Uniform Evaluation (UFE).
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Certified general accountants and certified management accountants require a university degree
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
Certification by the Certified General Accountants Association or the Society of Management Accountants.
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Auditors require education, training and recognition as indicated for chartered accountants, certified general accountants or certified management accountants
and
Some experience as an accountant.
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Auditors may require recognition by the Institute of Internal Auditors.
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To act as a trustee in bankruptcy proceedings, auditors and accountants must hold a licence as a trustee in bankruptcy.
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Licensing by the provincial or territorial governing body is usually required for accountants and auditors practising public accounting.
