According to the Reciprocity Agreement Between the United States and Canada

According to the reciprocity agreement between the United States and Canada,

A) Canadian chartered accountants must pass the Uniform CPA exam in order to practice in the United States.
B) Canadians and Americans who are certified in their own country can practice in the other country by registering with the proper accounting board and paying a one-time fee.
C) any accountant, even one who is not certified in either the United States or Canada, can practice in the other country by passing a special exam.
D) a special exam has been developed which focuses on the differences between Canada and the United States.