International Finance and Accounting Handbook

15 • 6

Country

Title of Auditor

Source of Authority

Licensing Procedures

Training

North and South AmericaArgentina

Public Accountant

Law and government;

Applicant must: hold a

Applicant must hold a

Argentine Federation of

Contador Publico (Public

Contador Publico degree

Professional Councils in

Accountant) degree that has

from a university within the

Economic Sciences

been issued by an officially

framework of laws 14557 &

(FACPCE); Center of Scientific

recognized national, provin-

17604. Continuing profes-

and Technical Research

cial, or private university and

sional education not required

(DECyT); and Professional

falls within the framework

but recommended.

Councils Of Economic

of laws 14557 & 17604; be

Sciences (CPCE)

licensed to practice in thecountry by (1) filing applica-tion, (2) registering his or hername, and (3) paying an an-nual fee at any jurisdiction.

Canada

Chartered Accountant (CA);

Provincial governments

To become a CA, applicant

A university degree is nor-

Certified General Accountant

must hold a degree with at

mally required to become a

(CGA); and Certified

least two years’ experience

CA, CGA or CMA.

Management Accountant

and pass a national exam,

(CMA)

administered by the CICA. Insome provinces, a nonCAmay perform an audit. CGAsand SMAs have to meet edu-cation and experience re-quirements and pass coursesor a national examination.