By John S. Carpenter FCPA, FCGA
In the early 2010s, Alberta’s (and Canada’s) accounting profession lived inside three distinct identities: Chartered Accountant (CA), Certified General Accountant (CGA), and Certified Management Accountant (CMA). Each had its own proud history, culture, and a long memory of their rivalry. The idea of merging into one profession had been discussed before—as the CEO of CGA Alberta, I was there for some of those discussions—but they were usually adjourned as impossible. The divides within the profession felt too entrenched. Too much old heat, not enough new light.
What ultimately changed the profession in Alberta—and helped influence the country—had less to do with structure and far more to do with humanity, belonging, purpose, and the willingness to build trust where trust had never existed to that point. The story of the CPA merger is really the story of relationships.
A phone call I almost ignored
When early signs that a national merger may be possible started to appear, skepticism wasn’t just a sentiment; it was the air we breathed. CGA Canada had worked hard to consolidate the profession globally and within Canada, but they were initially uncomfortable with the unification exercise that eventually proceeded. Several provinces also dug their heels in. And in Alberta, the organizational and cultural dynamic between the professional bodies had been adversarial for years.
So, when Kevin Dancey FCPA, FCA, then President of the Canadian Institute of Chartered Accountants, reached out asking to meet, my instinct was to say no. We knew of each other, but we had never worked together, and history didn’t inspire confidence. But he persisted, and I agreed to meet him for breakfast in the Hotel Vancouver.
Before we had even finished coffee, I laid my conditions on the table: if we were going to attempt this, it would be trust but verify. Every step. Every commitment. I would verify everything. He didn’t argue. He didn’t hedge. He simply agreed—and he never let me down. He kept every single commitment he made. And I checked.
That morning taught me something leaders often forget: agility can begin with allowing someone to prove your assumptions might be outdated. Trust grew slowly, but it grew, and that relationship became one of the steady pillars beneath everything that followed.
Where belonging really showed its strength
Meanwhile, something powerful was happening at home. CGA Alberta and CMA Alberta began working together at the board level long before such cooperation was fashionable and before Alberta CAs finalized their approach to unification. Competition had reached its natural limit—the profession needed alignment, not another decade of trench warfare.
When Alberta’s CGAs and CMAs voted in 2012, they backed unification decisively. And when dissenters from other jurisdictions tried to influence the vote, our members didn’t flinch. Their confidence in the process remains one of the most humbling experiences of my career. That sense of belonging wasn’t loud or dramatic. It was steady. And it mattered. I was proud of their courage and determination. Looking back now, it seems less dramatic, but it sure felt momentous then.
The late Kara Mitchelmore PhD, FCPA, FCMA, then CEO and President of CMA Alberta, was central to the momentum. Her optimism, energy, and humanity kept many difficult moments from becoming impossible ones. She reminded us all that, while strategy is important, relationships are essential. We began our relationship as aggressive competitors, then with a shared objective in mind and the direction of our elected leaders, we became trusted colleagues and close friends. When things were tense, Kara kept us focused, and when we were stressed, she could always make us laugh.
Sadly, Kara passed in 2023. I miss her terribly, as do so many of her family, friends, and colleagues. Working with her turned what could have been a terrible grind into an enjoyable and satisfying professional experience. She made us great competitors and then successful collaborators.
Aligning Alberta with the national effort
As provincial momentum built, it became easier to align our work within the national framework. The Alberta Accounting Bodies Amended Unification Plan, published in 2013, formalized our direction. Across the country and across all legacy designations, it became apparent standing still was no longer an option. Kara and I actively shared what we had learned with the others, including collaborating with Rachel Miller FCPA, FCA, who was then the new CEO of the Institute of Chartered Accountants of Alberta.
By the time CGA Canada formally joined CPA Canada in 2014, the foundation was strong. In 2015, Alberta’s three legacy bodies became CPA Alberta. What had once seemed unthinkable was reality, and it happened because people decided to openly trust one another long enough to build something better.
It had been a difficult transition for many of us, including all three legacy body leaders. It required major change and hard work by members, elected leaders, governments, and our staff across all the national and provincial organizations. They were the ones who faced this, looked at alternatives, and finally took the leap to make this happen.
What still matters
With the benefit of distance, the lesson is simple: The success of unification had far less to do with governance structures and far more to do with human relationships
Humanity made it possible to sit down with someone you once viewed as an adversary. Belonging gave members the confidence to stand firm when persistent outside voices tried to sway them. Purpose kept the merger from becoming an exercise in branding rather than professional identity. Agility allowed the profession to adapt to changing expectations, economic realities, and the needs of future accountants, their clients, and those they served professionally.
These qualities were the core of the merger, and they remain at the core of the profession’s future, especially as debates and tensions resurface today.
Unification was demanding, occasionally bruising, but unquestionably worth the effort. The real achievement wasn’t the creation of a single designation. It was the recognition—finally—that the profession’s strength lies in relationships, not rivalries. In shared purpose, not separate histories. And in the humanity and trust that allow us to bridge divides that once felt unbridgeable.
If the profession keeps those qualities at its core, it will remain strong long after all of us who helped build the unified CPA profession are gone.
See the full article here to learn more about lessons from Alberta’s CPA unification.
John Carpenter FCPA FCGA is a respected leader in the accounting profession with decades of experience across multiple industries, including serving as CEO of CGA Alberta for almost 20 years. He played a key role in the unification of the profession.
This originally appeared in the Spring 2026 issue of CPA Alberta’s Dividends magazine.
