AICPA Mutual Recognition Agreement

To meet the education criteria of the eligibility requirements of this Mutual Recognition Agreement, a CPA Ireland member must:

1. Hold at least a baccalaureate or higher degree; and

2. Have completed CPA Ireland’s Professional Accountancy Qualification Programme, including Advanced Financial Reporting, Advanced Audit and Assurance, and Advanced Taxation Strategy courses at the final examination level. For the purposes of this MRA, only exemptions received via coursework at approved colleges/universities will be accepted.

Experience:

To meet the experience criteria of the eligibility requirements of this agreement, an Irish CPA must have completed a minimum of three years relevant work experience prior to obtaining the Irish CPA credential and being admitted as a member of CPA Ireland and an additional two years of relevant work experience after obtaining the Irish CPA credential and being admitted as a member of CPA Ireland.

Exclusions:

CPA Ireland members who obtained their Irish credential by qualifying under a reciprocal agreement that CPA Ireland 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 Ireland may have or have had at any time.

Students of other Professional Accounting Bodies

Students of other Professional Accounting Bodies can switch their studies to CPA Ireland to allow them to meet the above eligibility requirements. If you would like more information about a specific MRA or the process of how to switch your studies to CPA, please find your entry route information here.