USCPA（aicpa.gaodun.cn）是被美国各州承认的注册会计师资格。从第一次实施考试起，至今已有近100年的历史，可以说它是最具价值及国际商业公信力的资格之一。USCPA的魅力在于它拥有广泛的市场需求。据美国注册会计师协会统计，目前全球已有约几十万人取得USCPA资格。由于国际认可度高，每年约有十几万人参加报考。
以下为USCPA互免加拿大CPA的具体条件：
CPA Canada (CPAC)
A holder of a Canadian Chartered Professional Accountant (CPA) credential may be eligible to sit for the International Qualification Examination (IQEX) if he or she meets the eligibility criteria set forth in the November 1, 2017 Mutual Recognition Agreement (MRA).
Member in Good Standing.
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.
Education
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.
Examination
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)
Audit Rights
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.
Experience
You must meet the following experience requirement:
Have completed at least one year of experience as detailed in the MRA
Continuing Education
You must be in compliance with the continuing professional development (CPD) requirements of your Provincial or Territorial CPA Body.
Exclusions
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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