<h1>Reciprocal professional recognition enables mutual membership between ICAI and CPA Canada subject to specified eligibility criteria.</h1> The MoU creates a framework for reciprocal professional recognition and collaborative work on definition, learning and assessment of entry level competencies, permitting members of good standing who obtained membership by meeting home body education, examination and practical experience requirements to pursue membership of the counterpart body; it does not apply to individuals whose membership arose through a separate third party agreement.