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==Canada== In Canada, a '''[[Chartered Professional Accountant]] (CPA)''' must be a member of the Chartered Professional Accountants of Canada (designatory letters CPA). Up to 2013, there were three nationally recognized accounting designations in Canada: Chartered Accountant (CA), [[Certified General Accountant]] (CGA), and Certified Management Accountants (CMA). The national CA and CGA bodies were created by Acts of Parliament in 1902 and 1913 respectively, The national CMA organization was established under the Canada Corporations Act in 1920. In January 2012, following eight months of member and stakeholder consultation, the Canadian Institute of Chartered Accountants (CICA), the Society of Management Accountants of Canada (CMA Canada) and Certified General Accountants of Canada (CGA-Canada) issued ''A Framework for Uniting the Canadian Accounting Profession'' under a new Canadian Chartered Professional Accountant (CPA) designation. Chartered Professional Accountants of Canada ([[CPA Canada]]) was established by CICA and CMA Canada on January 1, 2013, under the Canada Not-for-profit Corporations Act, to support Canadian provincial accounting bodies that were unifying under the CPA banner. CGA-Canada integrated with CPA Canada on October 1, 2014, completing the unification of Canada's accounting profession at the national level. All recognized national and provincial accounting bodies in Canada have now unified under the CPA banner. The Canadian CPA designation is held by more than 200,000 members in Canada and around the world.
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