Mutual Reciprocity Agreements

Common Content Project

Chartered Accountants Ireland through the Common Content Project has been working with leading European institutes to develop a new education benchmark for professional accountants.  Following the agreement of the new framework the Institute’s own education and assessment processes were assessed to confirm compliance with the requirements.  Further details of the Common Content Project are available at:

If you are a registered auditor in Ireland you can gain audit rights (and depending on the country membership rights) through the passing of a local law and tax examination.

Other agreements:

Access to membership

Chartered Accountants Ireland has a number of mutual reciprocity agreements (MRAs) with a number of other leading Institutes that allow Chartered Accountants Ireland members apply for membership of those bodies and allows their members of those Institutes to apply to Chartered Accountants Ireland for membership. Usually applicants to Chartered Accountants Ireland will have access to membership without examination.  To do so you will need to contact the relevant reciprocal body and provide evidence of good standing and pay the requisite fee.  Retention of membership is a requirement of this process.   

Practice rights

Access to practice rights is not automatic and  will normally require the passing of local company law and taxation (or similar) exams.  Should you wish to gain practice rights it is suggested that you should preferably gain rights in Ireland (NI or ROI) (including passing the audit elective) before seeking rights overseas. In those jurisdictions where practice rights and membership are synonymous an examination must be passed.

Chartered Accountants Ireland has MRAs with the following Institutes:

  • The American Institute of Certified Public Accountants (AICPA)/ National Association of State Boards of Accountancy (NASBA):  This agreement provides access to membership, practice rights and audit rights subject to members meeting the specific entry criteria and in the passing of the IQEX examination.  NASBA administers the IQEX and issues the AICPA license.  (For additional information and queries please contact Ronan O’Loughlin Director of Education and Training).
  • Chartered Accountants Australia and New Zealand (CAANZ) (formerly the Institute of Chartered Accountants of Australia and the New Zealand Institute of Chartered Accountants) 
  • Chartered Professional Accountants Canada (CPA Canada) (formerly the Canadian Institute of Chartered Accountants)
  • The Hong Kong Institute of Certified Public Accountants (HKICPA)
  • The Institute of Chartered Accountants of Scotland (ICAS):  (No examination is required to gain practice rights).
  • The Institute of Chartered Accountants in England & Wales (ICAEW):(No examination is required to gain practice rights).
  • The Institute of Chartered Accountants of Zimbabwe (ICAZ)
  • The Institute of Singapore Chartered Accountants (ISCA)
  • The South African Institute of Chartered Accountants (SAICA)


Contact: Paula Dreelan
Phone: +353 1 637 7216
Fax: +353 1 637 7358

For technical queries on same contact Ronan O’Loughlin at +353 1 6377329 or email at