if u have enough experience in both accounting and assurance, there's a very big possibility na ma waive ang SOA. My experience is mostly in accounting so CA required me to sit for the SOA. Pag mostly eh assurance naman ang experience mo, u will still be required to take the SOA. they want kasi na you show proficiency in both areas, accounting and assurance. i guess most of CPA pinoys take either CGA or CMA because of the 3-year CATO experience requirement. baka kasi they haven't tried requesting for an exemption for the practical experience reqmt. mahirap ngang pumasok dito sa mga CATO as a CA student, because of competition. most CATO's prefer those who are fresh from schools, as a matter of fact, the BIG 4 are recruiting candidates from different universities. I know because i have a mentor who is an audit manager at KPMG. in charge sya sa recruitment sa universities. but if you work for them previously before you came here, I think that's a different story. CA required me to enroll in Business Law. But the SOA and eventually, the UFE, will also test ur technical knowledge of canadian taxation. so nag enroll na lang din ako sa tax. and like I said, taxation here is VEERRRRYYY complicated.