CPA Ontario
(The Institute of Chartered Accountants of Ontario)
69 Bloor Street East, Toronto, ON M4W 1B3
Tel: 416.962.1841 Fax: 416.962.8900 Toll Free: 1.800.387.0735
www.cpaontario.ca
CPA, CA LEGACY PROFESSIONAL PROGRAM
Academic Qualification Requirements
Chartered Professional Accountancy is a dynamic profession. Its education requirements are geared to
meet the increasing demand for the many services that CPAs provide now and in the future.
Entry Routes to Becoming a CPA, CA
The main entry route to becoming a CPA, CA is a bachelor degree. Details on the several possible entry
routes to CPA, CA qualification are provided CPA Ontario’s Regulation 6-4; Student Registration.
Degree Requirement
The core academic qualification requirement consists of a 4-year, 120-academic-credit-hour university
degree in any discipline from any recognized degree-granting institutions, nationally and internationally;
relevant experience gained during co-op work terms may qualify as prescribed practical experience, but
not as academic requirement.
51-Credit-Hour Requirement
Students are required to successfully complete CPA Ontario-prescribed degree-credit courses that cover
all of the topics in The Chartered Professional Accountant Competency Map that are tested on the
Common Final Evaluation (CFE).
This requirement may be fulfilled as part of the required degree or as post-degree diplomas.
CPA Ontario-accredited university programs and streams offer CPA Ontario-prescribed courses that have
been approved as meeting the 51-credit-hour requirement as a whole. Students whose curriculum
departs from the approved courses listed in the accredited programs/streams may have to meet the 51credit-hour requirements of the non-accredited programs/streams.
Most of Ontario degree-granting institutions offer all or most of CPA Ontario-prescribed courses in their
business degree programs and so do many out-of-province degree-granting institutions. International
degree-granting institutions also offer courses that may be recognized toward the 51-credit-hour
requirement.
Bridging to the CFE
Students who meet the registration requirements of Regulation 6-4; Student Registration and the 51credit-hour requirements are eligible to enrol in Path B (CPA, CA) of CPA Path Decision Tree.
Students who meet the registration requirements of Regulation 6-1; Student Registration and the 51credit-hour requirements are eligible to enrol in Path C (CPA) of the CPA Path Decision Tree.
May 27, 2014
Page 1
CPA Ontario
(The Institute of Chartered Accountants of Ontario)
69 Bloor Street East, Toronto, ON M4W 1B3
Tel: 416.962.1841 Fax: 416.962.8900 Toll Free: 1.800.387.0735
www.cpaontario.ca
The specific areas of coverage are:
COMPETENCY AREA
Financial Accounting (Introductory, Intermediate, and Advanced)
Cost and Management Accounting
Advanced Accounting Elective (Financial, Managerial or Capstone)
Auditing (Introductory, Advanced and EDP)
Canadian Taxation (Personal and Corporate)
Management/Business Information Systems
Finance
Economics (Micro and Macro)
Canadian Business Law
Total
CREDIT-HOURS
REQUIRED
15
6
3
9
6
3
3
3
3
51
Computer Requirement
Regulation 6-4; Student Registration s. 2.4 requires that a student have access to a computer that meets
the minimum configuration requirements as set out by CPA Ontario from time to time. The current
computer requirements are as follows:
•
•
•
•
Computer capable of running Folioviews 4.5 software to access the CICA Handbook and related
infobases;
Access to the Internet;
Acrobat Reader 5.0 (minimum); and
A valid e-mail address.
May 27, 2014
Page 2
Algoma University
Department of Business and Economics
CPA Ontario’s
CA Legacy Qualification Program
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Degree Program:
BBA
Academic Credit-Hour Equivalence
120
Academic Years:
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Includes the BBA Co-op degree program.
Sault Ste. Marie Campus Only.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
(12 credit hrs)
Introductory Financial Accounting
ADMN 1127
3
Auditing
ADMN 4827
3
Intermediate – Assets + Revenues
ADMN 2106
3
Advanced Auditing
ADMN 4177
3
Intermediate – Liabilities + Equity
ADMN 2107
3
EDP Auditing
ADMN 4176
3
Advanced – InterCo Investment
ADMN 4836
3
Business/Management Information Systems
ADMN 4856
3
Advanced – Selected Topics (+Forex +NFP)
ADMN 4837
3
Taxation
Cost/Managerial Accounting
(6 credit hrs)
Taxation – Personal
ADMN 4816
3
ADMN 4817
3
Introductory – Cost/Managerial Accounting
ADMN 3106
3
Taxation – Corporate
Intermediate – Cost/Managerial Accounting
ADMN 3107
3
Finance
Advanced Accounting Elective
Management Accounting & Control Systems
(3 credit hrs)
ADMN 4866
3
Corporate Finance & Financial Management
Non- Core
Micro and Macro Economics
Canadian Business Law
May 27, 2014
(6 credit hrs)
CPA Ontario
(3 credit hrs)
ADMN 3116
+ ADMN 3117
3
(6 credit hrs)
ECON 1006
+ ECON 1007
3
JURI 2306
or ADMN 1306
3
Page 1
Brock University
Goodman School of Business
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BAcc Option A
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
120
Academic Years:
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Includes BAcc Option A Co-op degree program.
Non-Accredited Stream
Students who do not qualify under the Accredited
Stream definition are required to meet the below-listed
51 credit hours.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Introductory Financial Accounting
ACTG 1P11
+ ACTG 1P12
3
Intermediate – Assets + Revenues
ACTG 2P31
3
Intermediate – Assets + Liabilities
ACTG 2P32
3
Intermediate – Liabilities + Equity
ACTG 3P33
3
Advanced – InterCo Investment + Forex + NFP
ACTG 4P34
3
Cost/Managerial Accounting
(6 credit hrs)
Assurance + IT (9 + 3)
Auditing
ACTG 3P11
3
Advanced Auditing
ACTG 4P61
3
EDP Auditing
ACTG 4P62
3
Business/Management Information Systems
ACTG 3P97
3
Taxation
ACTG 3P41
+ ACTG 4P41
3
ACTG 4P42
3
ACTG 2P21
3
Taxation – Corporate
Intermediate – Cost/Managerial Accounting
ACTG 3P23
3
Finance
(3 credit hrs)
Accounting Theory
ACTG 4P11
3
Integration + Problem Solving
ACTG 4P12
3
Corporate Finance & Financial Management
Non- Core
Micro and Macro Economics
Canadian Business Law
May 27, 2014
(6 credit hrs)
Taxation – Personal
Introductory – Cost/Managerial Accounting
Advanced Accounting Elective (one of)
(12 credit hrs)
CPA Ontario
(3 credit hrs)
FNCE 2P91
+ FNCE 3P93
3
(6 credit hrs)
ECON 1P91
+ ECON 1P92
3
ACTG 1P71
3
Page 1
Brock University
Goodman School of Business
CPA Ontario’s
CA Legacy Qualification Program
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Degree Program:
BBA
Academic Credit-Hour Equivalence
120
Academic Years:
2013-15
Total CA Legacy Credits Offered:
30
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Credits not offered in the BBA degree program may be
completed at the BAcc degree program level.
If students are contemplating courses at another degreegranting institution, they are advised to obtain prior
approval from CPA Ontario to ensure recognition of
these courses.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
Introductory Financial Accounting
ACTG 1P91
3
Auditing
Intermediate – Assets + Revenues
ACTG 2P31
3
Advanced Auditing
Intermediate – Assets + Liabilities
ACTG 2P32
3
EDP Auditing
Intermediate – Liabilities + Equity
Business/Management Information Systems
Advanced – InterCo Investment +Forex +NFP
Cost/Managerial Accounting
Taxation
(6 credit hrs)
Introductory – Cost/Managerial Accounting
ACTG 2P12
3
Intermediate – Cost/Managerial Accounting
ACTG 2P21
3
Advanced Accounting Elective
Accounting Theory
Integration + Problem Solving
(3 credit hrs)
ACTG 3P11
3
ACTG 3P97
or IT IS 2P91
3
(6 credit hrs)
Taxation – Personal
Taxation – Corporate
Finance
Corporate Finance & Financial Management
Non- Core
Micro and Macro Economics
Canadian Business Law
June 9, 2014
(12 credit hrs)
CPA Ontario
(3 credit hrs)
FNCE 2P91
+ FNCE 3P93
3
(6 credit hrs)
ECON 1P91
+ ECON 1P92
3
ACTG 2P40
3
Page 1
Carleton University
Sprott School of Business
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BCom (Hons)
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Includes BCom (Hons) Co-op degree program.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Introductory Financial Accounting
BUSI 1004
or BUSI 1001
3
Intermediate – Assets + Revenues
BUSI 2001
3
Intermediate – Liabilities + Equity
BUSI 2002
3
Advanced – InterCo Investment +Forex +NFP
BUSI 3001
3
Advanced – Accounting Theory
BUSI 4000
3
Cost/Managerial Accounting
(6 credit hrs)
Introductory – Cost/Managerial Accounting
BUSI 1005
or BUSI 1002
3
Intermediate – Cost/Managerial Accounting
BUSI 3008
3
Advanced Accounting Elective (one of)
(3 credit hrs)
Capstone
BUSI 4002
3
Management Accounting & Control Systems
BUSI 4008
3
Assurance + IT (9 + 3)
Auditing
BUSI 3007
3
Advanced Auditing
BUSI 4900
3
EDP Auditing
BUSI 4009
3
Business/Management Information Systems
BUSI 2400
3
Taxation
(6 credit hrs)
Taxation – Personal
BUSI 3005
3
Taxation – Corporate
BUSI 4005
3
Finance
Corporate Finance & Financial Management
(3 credit hrs)
BUSI 2504
+ BUSI 2505
Non- Core
Micro and Macro Economics
Canadian Business Law
May 27, 2014
(12 credit hrs)
CPA Ontario
3
(6 credit hrs)
ECON 1000
or FYSM 1003
3
BUSI 2601
3
Page 1
Conestoga College
Institute of Technology and Advanced Learning
School of Business and Hospitality
CPA Ontario’s
CA Legacy Qualification Program
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Degree Program:
BBA
Academic Credit-Hour Equivalence
120
Academic Years:
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
To simplify the allocation of CPA Ontario credits, the
below table has been revised on March 8, 2013.
A separate table of recognized courses is available for
Conestoga College Diploma Students who transfer to the
Conestoga Post-Diploma BBA.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Effective Summer 2013, changes to ACCT 3100 (now
ACCT 73100) make the course eligible for 3 credit-hours
toward the Advanced Accounting Elective. Credit-hours
for ACCT 1260 (now ACCT 71260) and ACCT 3010 (now
ACCT 73010) have been adjusted accordingly.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
Degree credit course codes have changed.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Introductory Financial Accounting
ACCT 71100
3
Intermediate – Assets + Revenues
ACCT 71250
3
Intermediate – Liabilities + Equity
ACCT 72000
3
Advanced – InterCo Investment +Forex
ACCT 73030
+ ACCT 74010
3
Advanced – Accounting Theory + NFP
ACCT 74010
+ ACCT 74020
3
Cost/Managerial Accounting
(6 credit hrs)
3
Advanced Auditing
ACCT 74000
3
EDP Auditing
ACCT 74040
3
Business/Management Information Systems
INFO 71400
3
Taxation
ACCT 73020
3
Taxation – Corporate
ACCT 73120
3
Finance
Corporate Finance & Financial Management
3
Non- Core
0
Micro and Macro Economics
Cost/Managerial Accounting II
ACCT 73010
Cost/Managerial Accounting III
ACCT 73100
2
Advanced Accounting Elective
(3 credit hrs)
0
(6 credit hrs)
Taxation – Personal
3
2
+
2
February 9, 2015
ACCT 73000
S13 On
ACCT 71260
(12 credit hrs)
Auditing
Prior to S13
Cost/Managerial Accounting I
Advanced Managerial Accounting –
Cost/Managerial Accounting III
ACCT 73100
Assurance + IT (9 + 3)
Canadian Business Law
(3 credit hrs)
FIN 72000
+ FIN 74000
3
(6 credit hrs)
ECON 71050
+ ECON 72030
3
BUS 72200
3
3
CPA Ontario
Page 1
Conestoga College
Institute of Technology and Advanced Learning
School of Business and Hospitality
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
This below table only applies to students who have
completed an Ontario Advanced Diploma (3 years) in
Business Administration Accounting at Conestoga
College, are transferring to the Conestoga BBA, and have
completed the Conestoga Bridging courses.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
CPA Ontario Credit exemptions are based on successfully
completed Diploma courses that are a curriculum
requirement of the conferred Diploma and that CPA
Ontario deems equivalent to its requirements.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
Effective Summer 2013 going forward, changes to
ACCT 3100 (now ACCT 73100) make the course eligible
for 3 credit-hours toward the Advanced Accounting
Elective. Credit-hours for ACCT 1260 (now ACCT 71260)
and ACCT 3010 (now ACCT 73010) have been adjusted
accordingly.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice
Financial Accounting
Post-Diploma BBA
(15 credit hrs)
Assurance + IT (9 + 3)
(12 credit hrs)
Introductory Financial Accounting
Exempt
3
Auditing
ACCT 73000
3
Intermediate – Assets + Revenues
ACCT 71250
3
Advanced Auditing
ACCT 74000
3
Intermediate – Liabilities + Equity
ACCT 72000
3
EDP Auditing
ACCT 74040
3
Advanced – InterCo Investment +Forex
ACCT 73030
+ ACCT 74010
3
Business/Management Information Systems
Exempt
3
Advanced – Accounting Theory + NFP
ACCT 74010
+ ACCT 74020
3
Cost/Managerial Accounting
(6 credit hrs)
Prior to S13
Cost/Managerial Accounting I
ACCT 71260 (Exempt)
3
1
Cost/Managerial Accounting III
2
ACCT 73100
Advanced Accounting Elective
Advanced Managerial Accounting –
Cost/Managerial Accounting III
ACCT 73100
S13 On
3
+
Cost/Managerial Accounting II
ACCT 73010 (Exempt) + Bridge ACCT 1330
June 9, 2014
Taxation
3
0
(3 credit hrs)
0
(6 credit hrs)
Taxation – Personal
Exempt
3
Taxation – Corporate
ACCT 73120
3
Finance
(3 credit hrs)
Corporate Finance & Financial Management I
Exempt
1.5
Corporate Finance & Financial Management II
FIN 74000
1.5
Non- Core
(6 credit hrs)
Micro and Macro Economics
Exempt
3
Canadian Business Law
Exempt
3
3
CPA Ontario
Page 1
George Brown College
of Applied Arts and Technology
School of Financial Services
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BAB (Financial Services)
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
39
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
Introductory Financial Accounting
BACC 1001
+ BACC 1101
3
Auditing
Intermediate – Assets + Revenues
BACC 2001
3
Advanced Auditing
Intermediate – Liabilities + Equity
BACC 2101
3
EDP Auditing
BACC 3102
+ BACC 3112
3
Business/Management Information Systems
BACC 3103
3
Advanced – InterCo Investment +Forex +NFP
Advanced – Accounting Theory
Cost/Managerial Accounting
(6 credit hrs)
Introductory – Cost/Managerial Accounting
BACC 2003
+ BACC 2103
3
Intermediate – Cost/Managerial Accounting
BACC 4007
+ BACC 4008
3
Advanced Accounting Elective
June 19, 2014
(3 credit hrs)
Taxation
(12 credit hrs)
BACC 3001
+ BACC 3101
3
(6 credit hrs)
Taxation – Personal
BACC 3002
3
Taxation – Corporate
BACC 4002
3
Finance
Corporate Finance & Financial Management
Non- Core
(3 credit hrs)
BACC 3004
+ BACC 3104
3
(6 credit hrs)
Micro and Macro Economics
BBUS 1006
+ BBUS 1007
3
Canadian Business Law
BLAW 2003
+ BLAW 2103
3
CPA Ontario
Page 1
Humber College
Institute of Technology and Advanced Learning
The Business School
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BComm Acc.
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
Total Credits Offered:
Credits under review
120
2013-15
36
15
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Courses in square brackets [] with no credits are under
review until their actual class delivery.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice
Financial Accounting
(15 credit hrs)
Introductory Financial Accounting
ACT 103
+ ACT 275
3
Intermediate – Assets + Revenues
ACT 302
3
Intermediate – Liabilities + Equity
ACT 353
3
Advanced – InterCo Investment +Forex +NFP
[ACT 403]
Advanced – Accounting Theory
[ACT 452]
Cost/Managerial Accounting
(6 credit hrs)
ACT 301
3
Intermediate – Cost/Managerial Accounting
ACT 354
3
Management Accounting & Control Systems
May 27, 2014
(3 credit hrs)
[ACT 401]
(12 credit hrs)
Auditing
ACT 402
Advanced Auditing
[ACT 454]
EDP Auditing
[ACT 455]
Business/Management Information Systems
BUS 152
Taxation
Introductory – Cost/Managerial Accounting
Advanced Accounting Elective
Assurance + IT (9 + 3)
3
3
(6 credit hrs)
Taxation – Personal
ACT 304
3
Taxation – Corporate
ACT 352
3
Finance
Corporate Finance & Financial Management
(3 credit hrs)
FIN 251
+ FIN 351
Non- Core
3
(6 credit hrs)
Micro and Macro Economics
ECN 102
+ ECN 153
3
Canadian Business Law
LAW 104
3
CPA Ontario
Page 1
Lakehead University
Faculty of Business Administration
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
HBComm/BAdmin
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
Total CA Legacy Credits Offered:
120/90
2013-15
51/15
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Course codes noted in square brackets [] are offered as
part of both HBComm and BAdmin degree programs.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Introductory Financial Accounting
[BUS 1012]
or BUS 1512
3
Intermediate – Assets + Revenues
BUS 2052
3
Intermediate – Liabilities + Equity
BUS 3052
3
Advanced – InterCo Investment +Forex +NFP
BUS 3012
3
Advanced – Selected Topics
BUS 4032
3
Cost/Managerial Accounting
(6 credit hrs)
Introductory – Cost/Managerial Accounting
[BUS 2012]
3
Intermediate – Cost/Managerial Accounting
BUS 3072
3
Advanced Accounting Elective (one of)
(3 credit hrs)
Management Accounting & Control Systems
BUS 4232
3
Accounting Theory
BUS 4212
3
May 27, 2014
Assurance + IT (9 + 3)
(12 credit hrs)
Auditing
BUS 4412
3
Advanced Auditing
BUS 4432
3
EDP Auditing
BUS 4452
3
Business/Management Information Systems
[BUS 2033]
3
Taxation
(6 credit hrs)
Taxation – Personal
BUS 4272
3
Taxation – Corporate
BUS 4072
3
Finance
Corporate Finance & Financial Management
Non- Core
Micro and Macro Economics
Canadian Business Law
CPA Ontario
(3 credit hrs)
[BUS 2039]
3
(6 credit hrs)
[ECO 1100]
3
BUS 3051
3
Page 1
Laurentian University
Faculty of Management
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
H.B. Com
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
In-class Sudbury Campus English degree program only.
Other degree programs and delivery format assessed on
a case-by-case basis.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
COMM 2016, COMM 2017 and COMM 4167 must all be
completed at Laurentian University; they are not
interchangeable with courses from other degreegranting institutions.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
(12 credit hrs)
Introductory Financial Accounting
COMM 1107
3
Auditing
COMM 4127
3
Intermediate – Assets + Revenues
COMM 3016
3
Advanced Auditing
COMM 4177
3
Intermediate – Liabilities + Equity
COMM 3017
3
EDP Auditing
COMM 4176
3
Advanced – InterCo Investment +Forex
COMM 4136
3
Business/Management Information Systems
COMM 4147
3
Advanced – Selected Topics (+ NFP)
COMM 4137
3
Taxation
Cost/Managerial Accounting
(6 credit hrs)
Taxation – Personal
COMM 4116
3
COMM 4117
3
Introductory – Cost/Managerial Accounting
COMM 2016
3
Taxation – Corporate
Intermediate – Cost/Managerial Accounting
COMM 2017
3
Finance
Advanced Accounting Elective
Management Accounting & Control Systems
May 27, 2014
(3 credit hrs)
COMM 4167
3
(6 credit hrs)
Corporate Finance & Financial Management
Non- Core
(3 credit hrs)
COMM 2026
+ COMM 2027
3
(6 credit hrs)
Micro and Macro Economics
ECON 1006
+ ECON 1007
3
Canadian Business Law
COMM 4716
or JURI 2306
3
CPA Ontario
Page 1
McMaster University
DeGroot School of Business
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BCom (Hons)
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
45
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Non Accredited Stream
Students who do not complete all the courses required
by the Accredited Stream are required to complete an
Advanced Auditing and an EDP Auditing course to meet
the CA Legacy 51-Credit-Hour requirement.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
COM 4AH3/BUS&COM 501 is only creditable to students
who complete all the courses listed in the Accredited
Stream chart.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
Introductory Financial Accounting
COM 2AA3
3
Auditing
Intermediate – Assets + Revenues
COM 3AB3
3
Advanced Auditing
Intermediate – Liabilities + Equity
COM 3AC3
3
EDP Auditing
Advanced – InterCo Investment +Forex +NFP
COM 4AC3
3
Business/Management Information Systems
Advanced – Accounting Theory
COM 4AF3
3
Taxation
Cost/Managerial Accounting
(6 credit hrs)
3
(6 credit hrs)
3
COM 4SC3
3
Taxation – Corporate
Intermediate – Cost/Managerial Accounting
COM 4AA3
3
Finance
Corporate Finance & Financial Management
Capstone
COM 4AG3
/ B&C 500
3
Non- Core
Financial Statement Analysis
COM 4AJ3
/ B&C 503
3
Micro and Macro Economics
Canadian Business Law
May 27, 2014
COM 2KA3
COM 4SB3
3
1
3
Taxation – Personal
COM 2AB3
(3 credit hrs)
COM 4AD3
1
Introductory – Cost/Managerial Accounting
Advanced Accounting Elective (one of)
(12 credit hrs)
(3 credit hrs)
COM 2FA3
+ COM 3FA3
3
(6 credit hrs)
ECON 1BO3
+ ECON 1BB3
3
COM 4SD3
3
COM 4AH3/BUS&COM 501 is not creditable to students who do not graduate
from this stream with all the courses listed above.
CPA Ontario
Page 1
Nipissing University
School of Business
CPA Ontario’s
CA Legacy Qualification Program
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Degree Program:
BBA
Credit-Hour Equivalence
120
Academic Years:
2013-15
Total CA Legacy Credits Offered:
48
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Nipissing University offers a BComm degree program of
90 credit hours. Students can select courses from the
BBA degree program as electives toward their BComm
degree and as post-graduate courses to meet CPA
Ontario’s degree requirement of 120 credit hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
TMGT 3856 is currently under review and may earn no
CPA Ontario’s credit hours.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
(12 credit hrs)
Introductory Financial Accounting
ACCT 1107
3
Auditing
ACCT 4827
3
Intermediate – Assets + Revenues
ACCT 2106
3
Advanced Auditing
ACCT 4927
3
Intermediate – Liabilities + Equity
ACCT 2107
3
EDP Auditing
ACCT 4926
3
Advanced – InterCo Investment +Forex + NFP
ACCT 4836
3
Business/Management Information Systems
TMGT 3856
Advanced – Accounting Theory
ACCT 4837
3
Taxation
Cost/Managerial Accounting
(6 credit hrs)
Introductory – Cost/Managerial Accounting
ACCT 2146
+ ACCT 2147
3
Intermediate – Cost/Managerial Accounting
ACCT 4886
3
Advanced Accounting Elective
Management Accounting & Control Systems
September 8, 2014
(3 credit hrs)
ACCT 4887
3
(6 credit hrs)
Taxation – Personal
ACCT 4816
3
Taxation – Corporate
ACCT 4817
3
Finance
Corporate Finance & Financial Management
Non- Core
(3 credit hrs)
ADMN 3116
+ ADMN 3117
3
(6 credit hrs)
Micro and Macro Economics
ECON 1006
+ ECON 1007
3
Canadian Business Law
ADMN 2307
3
CPA Ontario
Page 1
Redeemer University College
School of Business
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BA (Hons) Bus. Acc.
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Includes BA (Hons) Business Accounting Co-op degree
program.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
(12 credit hrs)
Introductory Financial Accounting
BUS 203
3
Auditing
BUS 315
3
Intermediate – Assets + Revenues
BUS 313
3
Advanced Auditing
BUS 415
3
Intermediate – Liabilities + Equity
BUS 317
3
EDP Auditing
BUS 421
3
Advanced – InterCo Investment +Forex +NFP
BUS 417
3
Business/Management Information Systems
BUS 225
3
Advanced – Accounting Theory
BUS 423
3
Taxation
Cost/Managerial Accounting
(6 credit hrs)
Taxation – Personal
BUS 319
3
BUS 419
3
Introductory – Cost/Managerial Accounting
BUS 204
3
Taxation – Corporate
Intermediate – Cost/Managerial Accounting
BUS 414
3
Finance
Advanced Accounting Elective
Management Accounting & Control Systems
(3 credit hrs)
BUS 318
3
Corporate Finance & Financial Management
(3 credit hrs)
BUS 351
Non- Core
Micro and Macro Economics
Canadian Business Law
May 27, 2014
(6 credit hrs)
CPA Ontario
3
(6 credit hrs)
ECO 121
+ ECO 122
3
BUS 335
3
Page 1
Ryerson University
School of Accounting & Finance
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BComm
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Courses completed at the G. Raymond Chang School of
Continuing Education also qualify for Institute credits.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Introductory Financial Accounting
ACC 100
or ACC 110
3
Intermediate – Assets + Revenues
ACC 414
3
Intermediate – Liabilities + Equity
ACC 514
3
Advanced – InterCo Investment +Forex +NFP
ACC 703
3
Advanced – Accounting Theory
ACC 706
3
Cost/Managerial Accounting
(6 credit hrs)
Introductory – Cost/Managerial Accounting
ACC 406
or ACC 410
3
Intermediate – Cost/Managerial Accounting
ACC 801
3
Advanced Accounting Elective (one of)
(3 credit hrs)
Capstone
ACC 504
3
Management Accounting & Control Systems
ACC 803
3
May 27, 2014
Assurance + IT (9 + 3)
(12 credit hrs)
Auditing
ACC 521
3
Advanced Auditing
ACC 821
3
EDP Auditing
ITM 595
3
Business/Management Information Systems
ITM 696
3
Taxation
(6 credit hrs)
Taxation – Personal
ACC 742
3
Taxation – Corporate
ACC 842
3
Finance
Corporate Finance & Financial Management
Non- Core
(3 credit hrs)
FIN 300
+ FIN 401
3
(6 credit hrs)
Micro and Macro Economics
ECN 104
+ ECN 204
3
Canadian Business Law
LAW 122
+ LAW 603
3
CPA Ontario
Page 1
Seneca College
of Applied Arts and Technology
School of Accounting and Finance Services
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BComm – IAF
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
(12 credit hrs)
Introductory Financial Accounting
BAB 140
3
Auditing
IAF 520
3
Intermediate – Assets + Revenues
IAF 310
3
Advanced Auditing
IAF 826
3
Intermediate – Liabilities + Equity
IAF 410
3
EDP Auditing
IAF 610
3
Advanced – InterCo Investment +Forex +NFP
IAF 710
3
Business/Management Information Systems
IAF 340
3
Advanced – Accounting Theory
IAF 510
3
Taxation
Cost/Managerial Accounting
(6 credit hrs)
Taxation – Personal
IAF 320
3
IAF 420
3
Introductory – Cost/Managerial Accounting
BAB 240
3
Taxation – Corporate
Intermediate – Cost/Managerial Accounting
IAF 530
3
Finance
Advanced Accounting Elective (one of)
(3 credit hrs)
(6 credit hrs)
Corporate Finance & Financial Management
(3 credit hrs)
IAF 330
3
Capstone
IAF 816
3
Non- Core
Management Accounting & Control Systems
IAF 841
3
Micro and Macro Economics
LSP 240
+ LSP 340
3
Canadian Business Law
BAB 231
3
May 27, 2014
CPA Ontario
(6 credit hrs)
Page 1
Trent University
Business Administration
CPA Ontario’s
CA Legacy Qualification Program
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Degree Program:
BBA
Academic Credit-Hour Equivalence
120
Academic Years:
2013-15
Total CA Legacy Credits Offered:
27
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
ADMN 3121 has yet to be submitted by Trent University
for review and approval.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Introductory Financial Accounting
ADMN 1021
+ ADMN 2021
6
Intermediate – Assets + Revenues
ADMN 3221
3
Assurance + IT (9 + 3)
Auditing
Advanced Auditing
EDP Auditing
Intermediate – Liabilities + Equity
Advanced – InterCo Investment +Forex +NFP
Business/Management Information Systems
Advanced – Accounting Theory
Taxation
Cost/Managerial Accounting
(6 credit hrs)
Introductory – Cost/Managerial Accounting
ADMN 3021
Intermediate – Cost/Managerial Accounting
[ADMN 3121]
Advanced Accounting Elective
3
Taxation – Personal
Finance
(3 credit hrs)
ADMN/
COIS 1620
3
(6 credit hrs)
ADMN 3710
3
Taxation – Corporate
Corporate Finance & Financial Management
Non- Core
May 27, 2014
(12 credit hrs)
(3 credit hrs)
ADMN 3200
3
(6 credit hrs)
Micro and Macro Economics
ECON 1010
+ ECON 1020
3
Canadian Business Law
ADMN 3250
3
CPA Ontario
Page 1
University of Guelph
College of Management and Economics
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BComm
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Introductory Financial Accounting
ACCT 2220
3
Intermediate – Assets + Revenues
ACCT 3330
3
Intermediate – Liabilities + Equity
ACCT 3340
3
Advanced – InterCo Investment +Forex +NFP
ACCT 4220
3
Advanced – Accounting Theory
ACCT 4340
3
Cost/Managerial Accounting
(6 credit hrs)
Introductory – Cost/Managerial Accounting
ACCT 2230
3
Intermediate – Cost/Managerial Accounting
ACCT 3230
3
Advanced Accounting Elective
Capstone
(3 credit hrs)
ACCT 4440
3
Assurance + IT (9 + 3)
Auditing
ACCT 3280
3
Advanced Auditing
ACCT 4270
3
EDP Auditing
ACCT 4290
3
Business/Management Information Systems
MCS 2020
3
Taxation
(6 credit hrs)
Taxation – Personal
ACCT 3350
3
Taxation – Corporate
ACCT 4350
3
Finance
Corporate Finance & Financial Management
Non- Core
Micro and Macro Economics
Canadian Business Law
May 27, 2014
(12 credit hrs)
CPA Ontario
(3 credit hrs)
MGMT 3320
+ ECON 2560
3
(6 credit hrs)
ECON 1050
+ ECON 1100
3
MCS 3040
3
Page 1
University of Guelph-Humber
Name of School of Business
CPA Ontario’s
CA Legacy Qualification Program
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Degree Program:
BBA
Academic Credit-Hour Equivalence
120
Academic Years:
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Students starting their Post-Diploma BBA degree in
Fall 2012 will no longer be credited BADM 1030 and will
be required to complete BADM 4250 Accounting Theory
to meet the CPA Ontario’s Financial Accounting
requirement and BADM 4280 Advanced Management
Accounting as the Advanced Accounting Elective.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Students starting their BBA Degree in Fall 2013 will no
longer be credited BADM 1030 and will be required to
complete BADM 4250 and BADM 4280.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Introductory Financial Accounting
BADM 1060
3
Intermediate – Assets + Revenues
BADM 3120
3
Intermediate – Liabilities + Equity
BADM 3130
3
Advanced – InterCo Investment +Forex +NFP
BADM 4210
3
Advanced – Accounting Theory
BADM 4250
3
Cost/Managerial Accounting
(6 credit hrs)
Assurance + IT (9 + 3)
Auditing
BADM 4240
3
Advanced Auditing
BADM 4260
3
EDP Auditing
BADM 4270
3
Business/Management Information Systems
BADM 1020
3
Taxation
BADM 4220
3
Taxation – Corporate
BADM 4230
3
BADM 2010
3
Finance
Intermediate – Cost/Managerial Accounting
BADM 3150
3
Corporate Finance & Financial Management
Management Accounting & Control Systems
May 27, 2014
(3 credit hrs)
BADM 4280
3
(6 credit hrs)
Taxation – Personal
Introductory – Cost/Managerial Accounting
Advanced Accounting Elective
(12 credit hrs)
Non- Core
(3 credit hrs)
BADM 3000
+ BADM 3160
3
(6 credit hrs)
Micro and Macro Economics
AHSS 1000
+ AHSS 1010
3
Canadian Business Law
BADM 1010
3
CPA Ontario
Page 1
University of Ontario
Institute of Technology
Faculty of Business & Information Technology
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BComm (Hons)
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Post-Diploma Degree students who are required to
complete the UOIT Bridge (inclusive of BUSI 1101) must
complete BUSI 4140 to meet the Financial Accounting 15
credit-hour requirement.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Introductory Financial Accounting
BUSI 2150
+ BUSI 2160
6
Intermediate – Assets + Revenues
BUSI 3101
3
Intermediate – Liabilities + Equity
BUSI 3102
3
Advanced – InterCo Investment +Forex +NFP
BUSI 4101
3
Cost/Managerial Accounting
(6 credit hrs)
Introductory – Cost/Managerial Accounting
BUSI 2170
3
Intermediate – Cost/Managerial Accounting
BUSI 3160
3
Advanced Accounting Elective (one of)
(3 credit hrs)
Special Topics in Accounting: Critical Thinking,
Analysis and Decision Making
BUSI 4190
3
Financial Statement Analysis
BUSI 3150
3
Contemporary Issues in Accounting
BUSI 4140
3
Assurance + IT (9 + 3)
Auditing
BUSI 3170
3
Advanced Auditing
BUSI 3171
3
EDP Auditing
BUSI 3172
3
Business/Management Information Systems
BUSI 3040
3
Taxation
(6 credit hrs)
Taxation – Personal
BUSI 3110
3
Taxation – Corporate
BUSI 3120
3
Finance
Corporate Finance & Financial Management
Non- Core
Micro and Macro Economics
Canadian Business Law
June 9, 2014
(12 credit hrs)
CPA Ontario
(3 credit hrs)
BUSI 2401
+ BUSI 2402
3
(6 credit hrs)
ECON 2010
+ ECON 2020
3
BUSI 3705
3
Page 1
University of Ottawa
Telfer School of Management
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BComm
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Includes BComm Co-op degree program.
English BComm degree program only. Courses offered in
the French language are currently being reviewed for
CPA Ontario’s credits and may be posted on a separate
chart.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
(12 credit hrs)
Introductory Financial Accounting
ADM 1340
3
Auditing
ADM 3349
3
Intermediate – Assets + Revenues
ADM 2342
3
Advanced Auditing
ADM 4341
3
Intermediate – Liabilities + Equity
ADM 3340
3
EDP Auditing
ADM 4346
3
Advanced – InterCo Investment +Forex +NFP 1
ADM 4349
3
Business/Management Information Systems
ADM 2372
3
ADM 4342
3
Taxation
Advanced – Accounting Theory
1
Cost/Managerial Accounting
(6 credit hrs)
Taxation – Personal
ADM 3345
3
ADM 4344
3
Introductory – Cost/Managerial Accounting
ADM 2341
3
Taxation – Corporate
Intermediate – Cost/Managerial Accounting
ADM 3346
3
Finance
Advanced Accounting Elective (one of)
(3 credit hrs)
(6 credit hrs)
Corporate Finance & Financial Management
(3 credit hrs)
ADM 3350
3
Management Accounting & Control Systems 1
ADM 4345
3
Non- Core
Financial Accounting – Selected Topics 1
ADM 4348
3
Micro and Macro Economics
ECO 1104
+ ECO 1102
3
Canadian Business Law
ADM 3360
3
1
Various combinations are acceptable but the proposed course selection is
strongly recommended: [ADM 4342 + ADM 4348 + ADM 4349]; [ADM 4342 +
ADM 4345 + ADM 4349]; [ADM 4345 + ADM 4348 + ADM 4349]; [ADM 4342 +
ADM 4345 + ADM 4348]
June 9, 2014
CPA Ontario
(6 credit hrs)
Page 1
University of Toronto
Erindale Campus
Department of Management
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BCom
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Non Accredited Stream
Students whose degree does not meet the requirements
of the Accredited Stream must complete an EDP
Auditing course, and any courses as appropriate, to meet
the CPA Ontario’s Credit-Hour requirement.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Please contact CPA Ontario for advice.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
(12 credit hrs)
Introductory Financial Accounting
MGT 120
3
Auditing
MGT 321
3
Intermediate – Assets + Revenues
MGT 220
3
Advanced Auditing
MGT 421
3
Intermediate – Revenues + Liabilities
MGT 224
3
EDP Auditing
Intermediate – Liabilities
MGT 322
3
Business/Management Information Systems
3
Advanced – InterCo Investment +Forex +NFP
MGT 426
3
MGT 422
or MGT 371
Cost/Managerial Accounting
(6 credit hrs)
Introductory – Cost/Managerial Accounting
MGT 223
3
Intermediate – Cost/Managerial Accounting
MGT 323
3
Advanced Accounting Elective (one of )
(3 credit hrs)
Capstone
MGT 420
3
Management Accounting & Control Systems
MGT 428
3
May 27, 2014
Taxation
(6 credit hrs)
Taxation – Personal
MGT 423
3
Taxation – Corporate
MGT 429
3
Finance
Corporate Finance & Financial Management
(3 credit hrs)
MGT 338
+ MGT 339
Non- Core
3
(6 credit hrs)
Economics
ECO 100
3
Canadian Business Law
MGT 393
3
CPA Ontario
Page 1
University of Toronto
St George Campus
Rotman School of Management
CPA Ontario’s
CA Legacy Qualification Program
Degree Program: BCom Specialist in Accounting
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
48
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Non Accredited Stream
Students whose degree does not meet the requirements
of the Accredited Stream must complete an EDP
Auditing course, and any courses as appropriate, to meet
the CPA Ontario’s Credit-Hour requirement.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Please contact CPA Ontario for advice.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
(12 credit hrs)
Introductory Financial Accounting
RSM 219
3
Auditing
RSM 323
3
Intermediate – Assets + Revenues
RSM 220
3
Advanced Auditing
RSM 423
3
Intermediate – Revenues + Liabilities + Equity
RSM 221
3
EDP Auditing
Intermediate – Complex Liabilities
RSM 320
3
Business/Management Information Systems
3
Advanced – InterCo Investment +Forex
RSM 321
3
RSM 327
or RSM 427
Cost/Managerial Accounting
(6 credit hrs)
Introductory – Cost/Managerial Accounting
RSM 222
3
Intermediate – Cost/Managerial Accounting
RSM 322
3
Advanced Accounting Elective (one of)
(3 credit hrs)
Capstone
RSM 426
3
Management Accounting & Control Systems
RSM 422
3
May 27, 2014
Taxation
(6 credit hrs)
Taxation – Personal
RSM 324
3
Taxation – Corporate
RSM 424
3
Finance
Corporate Finance & Financial Management
Non- Core
(3 credit hrs)
RSM 332
+ RSM 333
3
(6 credit hrs)
Economics
ECO 100
3
Canadian Business Law
RSM 225
3
CPA Ontario
Page 1
University of Waterloo
School of Accounting and Finance
CPA Ontario’s
CA Legacy Qualification Program
Degree Program: BAFM/BMath/BSc (CPA/CA Studies)
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
39 + 12
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Includes BAFM/BMath/BSc (CPA/CA Studies) Co-op
degree programs.
CPA Ontario required credit hours that are not offered as
part of the degree program are offered in the Diploma in
Accounting (AFM 500 series).
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
Introductory Financial Accounting
(15 credit hrs)
(12 credit hrs)
Auditing
AFM 451
3
Intermediate – Assets + Revenues
AFM 291
3
Advanced Auditing
AFM 501
3
Intermediate – Liabilities + Equity
AFM 391
3
EDP Auditing
AFM 502
3
Advanced – InterCo Investment +Forex +NFP
AFM 491
3
Business/Management Information Systems
AFM 341
or CS 330
3
Advanced – Accounting Theory
AFM 401
3
Taxation
Advanced – Issues in External Reporting
AFM 504
3
Taxation – Personal
AFM 362
+ AFM 363
3
Taxation – Corporate
AFM 461
3
Cost/Managerial Accounting
(6 credit hrs)
Introductory – Cost/Managerial Accounting
AFM 102
3
Intermediate – Cost/Managerial Accounting
AFM 481
3
Advanced Accounting Elective
Capstone – Issues in Accounting Practice
1
Assurance + IT (9 + 3)
1
Finance
Corporate Finance & Financial Management
(3 credit hrs)
AFM 503
(3 credit hrs)
AFM 273
+ AFM 274
2
Non- Core
3
AFM101, while a mandatory course in the many programs offered by University
of Waterloo, does not receive CPA Ontario credit hours.
2
3
(6 credit hrs)
ECON 101
+ ECON 102
3
AFM 231
or COMM 231
3
Micro and Macro Economics
Canadian Business Law
May 27, 2014
(6 credit hrs)
BMath CA students complete AFM 272 and AFM 372.
CPA Ontario
Page 1
University of Windsor
Odette School of Business
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BComm
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
120
Academic Years:
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Includes the BComm Co-op degree program.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
The Odette School of Business offers 11 of the below
listed courses in its Post Graduate Certificate in
Accounting (PGCA), a program for holders of a four-year
bachelor degree; the Department of Economics offers
one additional course required in the PGCA; these
courses are marked with an “*”.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
All courses listed below, with the exception of 70-459,
are offered in live interactive or blended online lectures
at least once a year.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
(12 credit hrs)
Introductory Financial Accounting
70-151*
3
Auditing
70-360*
3
Intermediate – Assets + Revenues
70-251*
3
Advanced Auditing
70-460
3
Intermediate – Liabilities + Equity Part A
70-252*
3
EDP Auditing
70-462
3
Intermediate – Liabilities + Equity Part B
70-352*
3
Business/Management Information Systems
70-358
3
Advanced – InterCo Investment +Forex +NFP
70-457*
3
Taxation
Cost/Managerial Accounting
(6 credit hrs)
Taxation – Personal
70-361*
3
70-461
3
Introductory – Cost/Managerial Accounting
70-255*
3
Taxation – Corporate
Intermediate – Cost/Managerial Accounting
70-356*
3
Finance
Advanced Accounting Elective (one of)
(3 credit hrs)
Corporate Finance & Financial Management
Accounting Theory
70-458
3
Non- Core
Management Accounting & Control Systems
70-459*
3
Micro and Macro Economics
Canadian Business Law
June 9, 2014
(6 credit hrs)
CPA Ontario
(3 credit hrs)
72-271*
3
(6 credit hrs)
41-110*
+ 41-111
3
75-397
3
Page 1
University of Windsor
Odette School of Business
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
The Odette CPA Pathway is a partnership between CPA
Ontario and the Odette School of Business at the
University of Windsor.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
This Pathway is designed for those who hold a
recognized Canadian or international bachelor degree
and want to pursue the CPA designation with a program
tailored to their specific needs. Courses will be
recommended from the below course list following an
evaluation of prior credentials by CPA Ontario.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
Details of the Odette CPA Pathway are available on CPA
Ontario’s and the Odette School of Business’s websites.
CA Legacy Credits are granted based on course content,
not on course code.
All courses listed below, with the exception of 70-459,
are offered in live interactive or blended online lectures
at least once a year.
Subject to change without notice.
Financial Accounting
Odette CPA Pathway
(15 credit hrs)
Assurance + IT (9 + 3)
(12 credit hrs)
Introductory Financial Accounting
70-151
3
Auditing
70-360
3
Intermediate – Assets + Revenues
70-251
3
Advanced Auditing
70-460
3
Intermediate – Liabilities + Equity Part A
70-252
3
EDP Auditing
70-462
3
Intermediate – Liabilities + Equity Part B
70-352
3
Business/Management Information Systems
3
Advanced – InterCo Investment +Forex +NFP
70-457
3
73-213 or
70-358
Cost/Managerial Accounting
(6 credit hrs)
Introductory – Cost/Managerial Accounting
70-255
3
Intermediate – Cost/Managerial Accounting
70-356
3
Advanced Accounting Elective (one of)
(3 credit hrs)
Accounting Theory
70-458
3
Management Accounting & Control Systems
70-459
3
Taxation
Taxation – Personal
70-361
3
Taxation – Corporate
70-461
3
Finance
Corporate Finance & Financial Management
(3 credit hrs)
72-271
Non- Core
Micro and Macro Economics
Canadian Business Law
June 9, 2014
(6 credit hrs)
CPA Ontario
3
(6 credit hrs)
41-110
+ 41-111
3
75-397
3
Page 1
Western University
DAN Management and Organizational Studies
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BMOS
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
The courses listed below are courses in the BMOS
degree program offered by the DAN Program in
Management and Organizational Studies only.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
A separate chart is provided for the BMOS degree
program offered by the Affiliate Colleges (King’s, Huron
and Brescia University Colleges).
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
Assurance + IT (9 + 3)
(12 credit hrs)
1
Introductory Financial Accounting
BUS 2257
6
Auditing
Intermediate – Assets + Revenues
MOS 3360
3
Advanced Auditing
1
1
Intermediate – Liabilities + Equity
MOS 3361
3
EDP Auditing
Advanced – InterCo Investment +Forex +NFP
MOS 4465
3
Business/Management Information Systems
Cost/Managerial Accounting
Introductory – Cost/Managerial Accounting
Intermediate – Cost/Managerial Accounting
Advanced Accounting Elective (one of)
Accounting Theory
1
(15 credit hrs)
1
(6 credit hrs)
MOS 3370
MOS 3371
3
3
(3 credit hrs)
MOS 4466
3
The Diploma in Accounting (ACCT series) offers equivalent courses.
May 27, 2014
Taxation
Taxation – Personal
MOS 3363
3
MOS 4463
3
MOS 4464
3
CS 1032
3
(6 credit hrs)
1
Taxation – Corporate
1
Finance
Corporate Finance & Financial Management
Non- Core
MOS 3362
3
MOS 4462
3
(3 credit hrs)
MOS 2310
3
(6 credit hrs)
Micro and Macro Economics
ECO 1021
+ ECO 1022
3
Canadian Business Law
MOS 2275
3
CPA Ontario
Page 1
Western University
King’s, Huron & Brescia University Colleges
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BMOS
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered: from 18 to 45
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
The below listed courses are offered by King’s University
College (KUC), Huron University College (HUC), and
Brescia University College (BUC) in the BMOS degree
program. Colleges that offer a given course are indicated
in bracket.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
DAN Program in MOS is provided on a separate chart.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
MOS 2275 offered prior to Summer 2013 meets CPA
Ontario’s requirement provided that the student
completes the remedial plan for which a letter attesting
to its successful completion is required.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
(12 credit hrs)
1
Introductory Financial Accounting
(KUC, HUC & BUC)
BUS 2257
6
Auditing
(KUC & HUC)
Intermediate – Assets + Revenues
(KUC & HUC)
MOS 3360
3
Advanced Auditing
MOS 3361
3
Business/Management Information Systems
(KUC)
see note 1
MOS 4465
3
Taxation
Intermediate – Liabilities + Equity
(KUC & HUC)
see note 1
see note 1
Advanced – InterCo Investment +Forex +NFP
(KUC & HUC)
see note 1
Cost/Managerial Accounting
EDP Auditing
(6 credit hrs)
Introductory – Cost / Managerial Accounting
(KUC, HUC & BUC)
MOS 3370
Intermediate – Cost/Managerial Accounting
(KUC, HUC & BUC)
MOS 3371
Advanced Accounting Elective
Advanced – Accounting Theory
(KUC & HUC)
3
3
(3 credit hrs)
see note 1
MOS 4466
3
Note 1
King’s, Huron’s and Brescia’s students may complete their 51 credit hour
requirement by enrolling in courses offered by the DAN Program when not
offered by their home Affiliate College.
April 16, 2015
see note 1
1
3
MOS 1033
3
see note 1
1
Taxation – Personal
(KUC & HUC)
MOS 3363
see note 1
(6 credit hrs)
1
Taxation – Corporate
(HUC)
see note 1
1
see note 1
Finance
Corporate Finance & Financial Management
(KUC & HUC: MOS 3310; BUC: MOS2310)
Non- Core
MOS 3362
3
MOS 4462
3
(3 credit hrs)
MOS 3310
or MOS 2310
3
(6 credit hrs)
Micro and Macro Economics
(KUC, HUC & BUC)
ECO 1021
+ECO 1022
3
Canadian Business Law
(KUC, HUC & BUC)
MOS 2275
3
CPA Ontario
Page 1
Wilfrid Laurier University
School of Business and Economics
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Diploma Program
Academic Credit-Hour Equivalence
up to 42
Academic Years:
2013-15
Total CA Legacy Credits Offered:
42
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
Introductory Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
1, 2
(12 credit hrs)
Auditing
Intermediate – Assets + Revenues
BU 387
3
Advanced Auditing
3
Intermediate – Liabilities + Equity
BU 397
3
EDP Auditing
Advanced – InterCo Investment +Forex +NFP
BU 487
3
Business/Management Information Systems
Advanced – Accounting Theory
BU 457
3
Taxation
Cost/Managerial Accounting
Introductory – Cost/Managerial Accounting
Intermediate – Cost/Managerial Accounting
(6 credit hrs)
1
BU 467
Advanced Accounting Elective (one of)
(3 credit hrs)
BU 497h
3
Financial Statement Analysis
BU 417
3
June 9, 2014
BU 447
3
BU 456
3
BU 415
3
(6 credit hrs)
Taxation – Personal
BU 357
3
Taxation – Corporate
BU 466
3
(3 credit hrs)
Corporate Finance & Financial Management
BU 383
+ BU 393
Non- Core
Micro and Macro Economics
1
Admission to the Diploma Program requires BU 127, BU 247, EC 120 and EC 140
and some other Math/Stat courses
2
AFM 101 (UW) is not creditable toward the 51-Credit-Hour requirement.
3
Finance
3
Capstone
3
BU 477
Canadian Business Law
3
3
(6 credit hrs)
1
BU 231
3
BU 486 cannot be credited to the Diploma students; they must complete BU 415
or equivalent (such as CS 330 at UW) and BU 456
CPA Ontario
Page 1
York University
School of Administrative Studies
CPA Ontario’s
CA Legacy Qualification Program
Degree Program:
BAS (Hons)
Academic Credit-Hour Equivalence
Students enrolling or currently enrolled in a program
leading to the qualifying four-year-120-academic-credithour degree and the CA Legacy 51-Credit-Hour
requirement will be provided bridging options to the
new CPA Qualification Program.
Academic Years:
120
2013-15
Total CA Legacy Credits Offered:
51
Description and notes
Detailed eligibility requirements for these options are
available on the CPA Professional Education Program
(PEP) under the CPA Path Decision Tree link.
Offerings of ADMS 4540 prior to Fall 2012 do not qualify
for CPA Ontario credits.
Co-op or internship credits do not count toward the
required 120 academic credit-hours.
Courses offered at other campuses and institutions will
be reviewed by CPA Ontario on a case-by-case basis.
Post-Diploma Degrees are subject to specific recognition
criteria pursuant to Regulation 6-4, among which, the
conferral of a two-year or a three-year diploma.
CA Legacy Credits are granted based on course content,
not on course code.
Subject to change without notice.
Financial Accounting
(15 credit hrs)
Assurance + IT (9 + 3)
(12 credit hrs)
Introductory Financial Accounting
ADMS 2500
3
Auditing
ADMS 4551
3
Intermediate – Assets + Revenues
ADMS 3585
3
Advanced Auditing
ADMS 4553
3
Intermediate – Liabilities + Equity
ADMS 3595
3
EDP Auditing
ADMS 4552
3
Advanced – InterCo Investment +Forex +NFP
ADMS 4520
3
Business/Management Information Systems
ADMS 2511
3
Advanced – Accounting Theory
ADMS 4510
3
Taxation
Cost/Managerial Accounting
(6 credit hrs)
Taxation – Personal
ADMS 4561
3
ADMS 4562
3
Introductory – Cost/Managerial Accounting
ADMS 2510
3
Taxation – Corporate
Intermediate – Cost/Managerial Accounting
ADMS 3510
3
Finance
Advanced Accounting Elective (one of)
(3 credit hrs)
Capstone
ADMS 4590
3
Management Accounting & Control Systems
ADMS 4570
3
May 27, 2014
(6 credit hrs)
Corporate Finance & Financial Management
Non- Core
(3 credit hrs)
ADMS 3530
+ ADMS 4540
3
(6 credit hrs)
Micro and Macro Economics
ECON 1000
+ ECON 1010
3
Canadian Business Law
ADMS 2610
3
CPA Ontario
Page 1