09/10
Program of
Professional
Studies
C E R T I F I E D G E N E R A L ACCO U N TA N T S A S S O C I AT I O N O F M A N I TO B A
We see more than numbers.
Did
you
know
Cover photo:
Left: Angela Romeo, B.Comm.(Hons.), CGA,
Auditor, Investors Group Inc.
Right: Angela Guerra Walczak, B.Comm.(Hons.), CGA,
Senior Auditor, Investors Group Inc.
A PROGRAM DESIGNED FOR YOU
• CGAs hold top positions and command
maximum earning power
• CGAs hold the most senior financial
positions such as Presidents, CEOs,
CFOs, Directors and Partners
• CGAs rank in the TOP FIVE PERCENT of
income earners in Canada
• By picking up this Program and reading
through it you have made the first step
towards YOUR CGA Designation
The CGA designation is recognized
throughout Canada and around the
world. It represents a network of 71,000
members and students working in
Canada and abroad.
TOP FIVE REASONS STUDENTS
CHOOSE THE CGA PROGRAM
5. International mobility and global
opportunities
4. Excellent employment prospects and a
range of employment options
3. A well-recognized and highly respected
designation and program
2. The ability to work while studying
1. Freedom to study anywhere, through
online course delivery
The CGA Program of Professional Studies
provides you with the tools to succeed
in business, no matter where your career
takes you. You will possess the applied
knowledge and demonstrated expertise
that employers want, including specialized technical knowledge, sector-specific
competencies, problem solving skills
and the ethical integrity to lead. CGA’s
competency-based curriculum is the
best preparation for a successful career
in financial management. It allows you to
choose a professional studies path combined with real-world experience that
best match your career aspirations.
The Certified General Accountants Association of Manitoba is the largest and
fastest-growing accounting body in the
province. CGA Manitoba is the choice
for professional education, training and
support services. It is committed to innovation, member service excellence and
advancing the public interest.
Working full-time while studying sophisticated business concepts and applying
them to comprehensive assignments
and exams is a challenge that requires
dedication. Students who put in the
effort that the program demands will
experience a lifetime of rewards. The
designation will provide you the flexibility to work in any type of organization, in any industry, and at any level of
management. Salary is commensurate
with experience; refer to the salary chart
below for exact numbers.
With a CGA designation your opportunities are limitless.
CGA Manitoba students are
in demand — enjoying an
employment rate of over 99%!
The Accounting profession is
recession-proof.
AVERAGE STUDENT INCOME *
AVERAGE GRADUATE INCOME *
Level of the CGA Program
Years following CGA certification
$100,000
$50,000
$0
$120,000
$85,000
$36,000
1
$40,000
$43,000
$44,000
2
3
4
$54,000
5
$61,000
NEW CGA
$75,000
2-8
9-15
›15
* Source: Annual CGA Membership Survey
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CERTIFIED GENER AL ACCOUNTANT S ASSOCIATION OF MANITOB A 0 9/10 P R O G R A M O F P R O F E S S I O N A L S T U D I E S 2
THE CGA DIFFERENCE – OPPORTUNITY, FLEXIBILITY, & FINANCIAL REWARD
The CGA designation offers aspiring professionals a distinctive edge – opening
doors to unlimited career opportunity.
Enrollment in the CGA Program of Professional Studies develops the professional
competencies that ensure success wherever you decide to take your business
career.
EXPAND YOUR OPPORTUNITIES
GLOBALLY
CGAs are committed to continuing
professional development, adhere to a
strict code of professional conduct and
practice in the widest range of industries.
For these reasons, the CGA designation
is recognized throughout Canada and
around the world as a pre-eminent standard of excellence and professionalism
in all aspects of finance and business
management. A CGA designation opens
doors internationally and global mutual
recognition agreements with the
GETTING STARTED
WHO CAN ENROLL?
The CGA program is open to candidates
with a variety of educational backgrounds: secondary school graduates,
those with post-secondary credits,
people with non-accounting degrees or
diplomas, and internationally educated
students are all eligible to enter the CGA
program. To start the program, students
must be a resident of Manitoba, with
Canadian Citizenship or permanent resident status, or be legally permitted
to work or study in Canada.
ADVANCED STANDING
Each applicant with previous related
post-secondary education can have their
credentials assessed through the Advanced Standing process to determine
their entry point into the program. Transfer credits reduce the number of courses
required to complete the CGA program.
For more information on transfer credits,
go to www.cga-manitoba.org.
3
Association of Chartered Certified
Accountants (ACCA) , the largest and
fastest-growing international accounting body in the world, and The Certified
Public Accountants of Australia, the 6th
largest accounting body, allow for international mobility for CGA members.
EARN WHILE YOU LEARN
The CGA program allows you to work
full-time in a related position while you
complete your CGA studies—to earn and
learn. It is a signature advantage of the
CGA program, allowing you to enjoy the
benefits of a full-time salary and career
advancement while learning as a parttime student. While the CGA program
is academically demanding, the use of
the latest integrated technologies will
provide you with additional learning
supports such as online audio lectures,
course directors, study groups, and so on.
PROGRAM ADMISSION REQUIREMENTS
You must have a good understanding of
the essential elements of business arithmetic and basic algebra, including: arithmetic operations, algebraic concepts,
simple and compound interest, annuities
and statistics. In addition, you are expected to have at least Grade 12 written
and spoken English skills. Applicants
with English as an Additional Language
should possess a minimum Canadian
Language Benchmark score of at least
a 7 in each category.
STUDY SKILLS
The CGA Program of Professional Studies is a demanding program. You will
also be working in the profession of your
choice while completing your designation. Therefore, it is recommended that
all students ensure they have effective
study skills and are able to balance the
significant demands of student/work life.
To help them prepare for their studies,
all new CGA students have access to the
CGA Study Guide within the online
learning environment.
0 9/10 P R O G R A M O F P R O F E S S I O N A L S T U D I E S
STUDY METHOD
CGA’s Program of Professional Studies is
designed to offer you the opportunity to
study part-time while pursuing full-time
employment and career advancement.
The program consists of fours sessions
per year and students normally enroll in
one course per session. Most CGA courses are structured with 10 weekly modules
of required readings for each session.
CGA’s innovative course design integrates
a wide range of technologies, using
online learning resources to support
efficient learning and business software
to develop students’ abilities to use
technology as an effective business
decision tool.
The flexible online course delivery of the
CGA program will allow you to complete
your studies from virtually any location!
In 2008 the average amount of time CGA
students needed to put into their studies
was 20 to 25 hours per week.
One
last
thing
Remember—accountants who just count
beans are like students who don’t think
outside the box—you’ll succeed but you
certainly won’t get what you dreamed of.
Now’s your chance to find what you’ve
been searching for.
CERTIFIED GENER AL ACCOUNTANT S ASSOCIATION OF MANITOB A
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The CGA Program
The CGA Program consists of three requirements:
1
CGA Courses and Exams
2
Degree Requirement
3
Practical Experience
WHERE DO I BEGIN IN THE PROGRAM?
The CGA program is a flexible program of professional studies.
Your previous education determines your starting place within
the program. We identify your starting point based on a
review of your post-secondary transcripts. We want to
be sure that you begin your professional studies at
the right level.
Wor
Expe k
rien
ce
BUSINESS DEGREE
BUSINESS DIPLOMA
l:
PACE Leve
rogram
P
e
e
r
g
e
ed D
Integrat
Level 4
:
s
e
i
d
u
t
dS
Advance
s 1–3
l
e
v
e
L
:
Studies
n
o
i
t
a
d
Foun
SINESS DEGREE OR DIPLOMA
THE OP
4
ACCESS PATH
0 9/10 P R O G R A M O F P R O F E S S I O N A L S T U D I E S
CERTIFIED GENER AL ACCOUNTANT S ASSOCIATION OF MANITOB A
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CGA Courses and Exams
The CGA Program of Professional Studies consists of 19 courses and examinations plus two
comprehensive business cases. CGA courses and business cases are divided into three
components:
I. Levels 1, 2 and 3
II. Level 4
III. PACE Level FOUNDATION STUDIES:
LEVELS ONE TO THREE
PACE LEVEL: PROFESSIONAL APPLICATIONS AND COMPETENCE EVALUATIONS
Foundation Studies provides a solid
understanding of full-cycle financial
accounting.
LEVEL ONE
Financial Accounting Fundamentals
Micro & Macro Economics
Business Law
FA1
EM1
LW1
LEVEL TWO
Financial Accounting: Assets
Business Quantitative Analysis
Management Accounting Fundamentals
Business Communication
FA2
QU1
MA1
CM1
LEVEL THREE
Financial Accounting: Liabilities & Equities
Corporate Finance Fundamentals
Managing Information Systems
Accounting Business Case
FA3
FN1
MS1
BC1
PACE is the final level of studies prior
to certification as a CGA. At this level,
students must complete four courses,
each course having a four-hour professional certification examination. These
16 hours of examinations are the certification exams used to assess the competencies and knowledge required to
receive the CGA designation.
PACE CAREER ELECTIVES
Advanced Studies covers advanced topics
in financial and management accounting
as well as the key professional concepts
and knowledge in audit and taxation.
FA4
MA2
TX1
AT1
AU1
BC2
Choose from six different PACE Career
Elective courses:
Public Sector Financial Management
Information Systems Strategy
Internal Auditing & Controls
Advanced Corporate Finance
Advanced Personal & Corporate Taxation
Advanced External Auditing
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PF1
MS2
MU1
FN2
TX2
AU2
FINANCIAL MANAGEMENT
CAREER OPTIONS
The following are suggested financial
management career option streams for
the PACE elective courses.
Corporate and small-medium
enterprise (SME)
For students interested in managing the
resources of corporate entities, including
SMEs, with emphasis on capital investment decisions, long-term planning, and
competitive analysis.
Suggested electives: Information technology
For students pursuing careers related to
the analysis, design, and implementation of computer-based information
systems from a management end-user
perspective, or for those involved in
management auditing, including IT
auditing, and systems development
activities.
Suggested electives:
Students choose the two courses and
examinations that will best prepare
them for success in the area or sector
they wish to concentrate on for their
careers.
ADVANCED STUDIES: LEVEL FOUR
Financial Accounting:
Consolidations & Advanced Issues
Advanced Management Accounting
Personal & Corporate Taxation
Accounting Theory & Contemporary Issues
External Auditing
Public Practice Audit Case
Foundation Studies
Advanced Studies
Professional Applications and Competence Evaluations
FN2 & MU1 or MS2
MS2 & MU1
Government and not-for-profit
For students pursuing careers in the
public sector, association management,
charitable and not-for-profit organization management, health service organizations, and education. Emphasizing
public sector accounting, not-for-profit
reporting issues, expenditure controls,
and strategic planning.
Suggested electives:
PF1 & MU1 or MS2
Public practice
Prepares students to succeed in a public
practice career providing accounting,
auditing, tax planning, and business
consulting services to corporate and
SME clients.
Suggested electives:
AU2 & TX2, TX2 & MS2
Other options
Students may design a personal career
option different from any of the four
recommended financial management
career options. It must include PA1 and
PA2, and two other elective courses/
exams selected from the PACE level, but
may not include both the MU1 and AU2
electives.
CERTIFIED GENER AL ACCOUNTANT S ASSOCIATION OF MANITOB A 0 9/10 P R O G R A M O F P R O F E S S I O N A L S T U D I E S 5
Degree Requirement
All CGA students are required to obtain a bachelor’s degree prior to certification. The degree may be from any
approved post-secondary degree-granting institution
and may be obtained in any field of study. While not an
entrance requirement to the CGA program, CGA students
must meet the degree requirement prior to certification.
No degree? No problem!
CGA’S EXCLUSIVE INTEGRATED
DEGREE OPPORTUNITY
PACE CAPSTONE COURSES
The final two compulsory academic
requirements of the CGA program
are the PACE Capstone Courses and
examinations. These professional
applications courses use case studies and business simulations to cover
new topics, and provide students
with the opportunity to integrate and
apply knowledge they have acquired
throughout the first four levels of the
program. Students hone their skills and
knowledge and develop key competencies in communication, strategy,
time management and leadership.
Issues in Professional Practice
Strategic Financial Management
PA1
PA2
Issues in Professional Practice (PA1)
draws on knowledge of financial reporting, taxation and auditing. This
course requires students to integrate
and apply competencies that a professional accountant external to the
organization must possess. Students
develop and demonstrate the ability
to anticipate and solve the real-world
problems faced by external auditors
and professionals providing business
advisory services.
Strategic Financial Management (PA2)
develops the professional competencies required to effectively manage an
organization’s financial affairs from an
internal perspective. Students must
demonstrate their ability to integrate
and apply knowledge of management
accounting, finance and management
information systems.
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Through an innovative post-secondary
partnership with Laurentian University,
CGA offers students who enter the CGA
program without a bachelor’s degree
an efficient way to achieve one. CGA’s
integrated degree courses are designed
for part-time distance learning and are
completed as students study towards
their CGA designation.
CGA students can complete an Honours
Bachelor of Commerce degree concurrently with their CGA studies. CGA jointly
administers the degree course registration and delivery processes – offering an
efficient and affordable path to achieving
an accredited business degree and satisfying CGA’s degree requirement.
The Honours Bachelor of Commerce
Degree Program combines versatile management education and core business
skills that compliment CGA’s accounting
and financial management professional
studies. It provides students a breath
of highly relevant professional business
competencies.
For more information, visit
www.cga.laurentian.ca
CGA and MBA – A Powerful
Graduate and Professional
Education Partnership
Students enrolling in the CGA program
with a Bachelors degree may be interested in taking advantage of CGA’s
unique partnership with Laurentian
University to obtain an MBA degree
concurrently with their CGA studies.
Admission to this graduate level business degree is competitive, based on
an applicant’s portfolio of demonstrated experience and education.
Find out more at
www.cga.laurentian.ca.
Have a degree from outside
of Canada?
Equivalent international degrees may
also meet this requirement. Be sure to
include your transcripts when you
apply for advanced standing.
The Five Sectors of
Business in which
CGAs Work
CERTIFIED GENER AL ACCOUNTANT S ASSOCIATION OF MANITOB A 0 9/10 P R O G R A M O F P R O F E S S I O N A L S T U D I E S 6
Practical Experience
The application of knowledge through practical experience, concurrent with the study of conceptual knowledge, is integral to developing a well-rounded professional. Further, the freedom
to obtain experience in a variety of accounting and financial management positions is one of
the major advantages of CGA’s certification process.
GROWTH THROUGH RESPONSIBILITY
CGA practical experience is assessed on the basis of demonstrated professional competencies. To qualify for certification, candidates must demonstrate through approved work
experience, a professional level of proficiency in a broad set
of relevant competencies. The competency set is determined
and continuously updated by CGA Canada’s practice analysis
research. Achieving sufficient competency generally requires
36 months of full time employment, with a component at a
professional level.
The evaluation of your experience will occur throughout your
time in the program. The assessment is completed through an
online experience assessment questionnaire that will be validated by your employer and assessed by the Association. For
the experience to be considered acceptable, you are expected
to be employed in a position that requires the application
of knowledge, independent thinking, and responsibility for
preparing and interpreting financial information.
EXPERIENCE IN ANY SECTOR
You may obtain practical experience in any sector of the
economy. During the course of their studies, many students
change their employment position, moving not only from one
industry to another, but from one branch of the profession
to another. The freedom to obtain experience in a variety of
accounting and financial management positions is one of the
major advantages of the CGA program.
Examples of Professional Level Responsibilities:
Finance, Accounting & Management Control
• Accounting for business combinations • Calculating
earnings per share • Supervising employees • Performing
job costing • Preparing budgets and variance analysis
• Cash flow planning • Evaluating cost of capital
Information Systems
• Performing analysis of requirements • Preparing systems
and user procedures • Testing systems
Taxation
• Share disposition on reorganization of capital • Purchase
or sale of assets of a business • Computing capital dividend
election
Auditing
• Audit of sales and collection cycle • Testing of internal
controls • Analyzing audit results • Program development
• Auditing through the computer system
Public Service
• Accounting for funds, revenues and expenditures •
Exercising commitment authority • Preparing budgetary
reports • Presenting public information
General Management
• Strategic planning • Team building • Preparing and
delivering presentations
PUBLIC PRACTICE
CORPORATE
EDUCATION
GOVERNMENT
NON-PROFIT
Karen Duthie, CGA,
Sole Practitioner, Karen G. Duthie
Certified General Accountant
Professional Corporation
Bill Lovatt, B.Comm.(Hons.), FCGA
Executive Vice-President & CFO
Great-West Life Assurance Company
Charles Mossman, B.A., M.B.A.,
Douglas McLean, B.A., CGA
Director, Winnipeg Tax Services
Office, Canada Revenue Agency
Beverly Passey, FCGA
Director of Operations,
United Way of Winnipeg
Roxanne Chan, BAccS, CGA
Chief Financial Officer,
Town of Churchill
Tara Pointkoski, H.B.Com., CGA
Financial Analyst, Cancer Care
Manitoba
Gerry McFaddin, CGA
Director, Commercial Credit Risk
Canadian Wheat Board
Amanda Kerr, CGA
Controller, The Winnipeg
Humane Society
Tanis Olafson, CGA
Partner, Olafson & Jones,
Certified General Accountants,
Professional Corporation
Tyler Curry, B.Sc., CGA
Manager, Chochinov Porter Hetu
Certified General Accountants
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John Olfert, B.A., CGA
Chief Operating Officer, True North
Sports & Entertainment Limited
Angela Carfrae, B.A. (Hons.), CGA
VP, Risk Management Services
Ceridian Canada Ltd.
Domenic Grestoni, CGA
Managing Partner, Investors Group
Ph.D., FCGA
Associate Dean, I.H. Asper School
of Business
Cameron Morrill, BA, Ph.D, CGA
Associate Professor, I.H. Asper
School of Business
Janet Morrill, Ph.D, CA, CGA
Associate Professor, I.H. Asper
School of Business
Laurel Read, B.R.S., CGA
Controller, Sport Manitoba Inc.
CERTIFIED GENER AL ACCOUNTANT S ASSOCIATION OF MANITOB A 0 9/10 P R O G R A M O F P R O F E S S I O N A L S T U D I E S 7
123
enrolling is as easy as…
Have your transcripts
evaluated.
Enroll as a CGA student
online.
Register for online
courses.
Fill out an Application
for Advanced Standing
and submit your updated
resumé and original
transcripts to the
CGA Manitoba office.
Go online to the
CGA Manitoba website and
follow the easy
one-click steps.
Select your course,
pay the fees, and
begin your studies!
w w w. c g a - m a n i to b a . org
important dates
SESSION 1 | FALL | SEPTEMBER – DECEMBER
SESSION 3 | SPRING | MARCH – JUNE
August 18th, 2009 Last date to submit Application for
Advanced Standing for Session 1 admission
August 25th, 2009 Last date to enroll in Session 1 courses
September 8th, 2009
Session 1 courses begin
November 30th to
December 5th, 2009 Session 1 exams
February 23rd, 2010Last date to submit Application for
Advanced Standing for Session 3 admission
March 2nd, 2010 Last date to enroll in Session 3 courses
March 15th, 2010 Session 3 courses begin
June 7th to
June 12th, 2010 Session 3 exams
SESSION 2 | WINTER | DECEMBER – MARCH
SESSION 4 | SUMMER | JUNE – AUGUST
November 17th, 2009 Last date to submit Application for
Advanced Standing for Session 2 admission
November 24th, 2009 Last date to enroll in Session 2 courses
December 7th, 2009
Session 2 courses begin
March 8th to
March 13th, 2010
Session 2 exams
May 18th, 2010 Last date to submit Application for
Advanced Standing for Session 4 admission
May 25th, 2010 Last date to enroll in Session 4 courses
June 9th, 2010 Session 4 courses begin
August 31st to
September 2nd, 2010
Session 4 exams
This calendar is published several months in advance of the beginning of the academic year to which it applies. CGA Manitoba reserves the right
to change or amend the programs, fee structure and regulations at any time.
CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF MANITOBA
4 DONALD STREET SOUTH, WINNIPEG, MANITOBA R3L 2T7
TEL: (204) 477-1256 OR TOLL-FREE: 1-800-282-8001 FAX: (204) 453-7176
www.cga-manitoba.org
E-mail: info@cga-manitoba.org
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CERTIFIED GENER AL ACCOUNTANT S ASSOCIATION OF MANITOB A 0 9/10 P R O G R A M O F P R O F E S S I O N A L S T U D I E S 8
09/10 Course Offerings
CGA’s program of professional studies is designed to offer students the opportunity to study part-time while pursuing full-time
employment and career advancement. The program offers four sessions annually and students normally register for one course
per session as they are working full-time.
Please refer to the CGA Manitoba web site at www.cga-manitoba.org for a listing of course prerequisites.
LEVEL
Course commences
Foundation Studies
Level 1
FALL SESSION 1
Week of SEP 7, 2009
WINTER SESSION 2
WEEK OF DEC 7, 2009
SPRING SESSION 3
WEEK OF MAR 15, 2010
SUMMER SESSION 4
WEEK OF JUN 16, 2010
FA1
FA1
FA1
*FA1
*LW1**
EM1
LW1
*EM1
*LW1
Level 2
FA2
*FA2
*FA2
*QU1
MA1
*CM1
*MA1
*CM1
Level 3
Advanced Studies
Level 4
FA3
FN1
MS1
*BC1
*BC1
*FA3
*FA3
*BC1
*BC1
MA2
AT1
AU1
*MA2
FA4
TX1
*AT1
*AU1
*BC2
*TX1
*BC2
*BC2
*FA4
PACE
EXAMS
MU1
FN2
TX2
*FN2
MS2
*MU1
*TX2**
AU2
PA1
PA1
PA2
PA2
PF1
Nov 30-Dec 5, 2009
Mar 8-13, 2010
Jun 7-12, 2010
Aug 31-Sep 2, 2010
* Courses & business cases listed with (*) are normally offered in that session without in-class lecture support.
** Limited enrollment. Course and exam will be based on 08/09 materials. Students deferring these exams or writing a supplemental will be responsible for updating to the 09/10 materials.
The CGA Program of Professional Studies is
a part-time program delivered through online
studies. To ensure success in the program
a variety of flexible learning resources have
been developed.
CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF MANITOBA
4 DONALD STREET SOUTH, WINNIPEG, MANITOBA R3L 2T7
TEL: (204) 477-1256 OR TOLL-FREE: 1-800-282-8001 FAX: (204) 453-7176
www.cga-manitoba.org
E-mail: info@cga-manitoba.org
Additional support resources include:
• online audio lectures
• optional in-class lectures
• online access to course directors
• peer-to-peer discussion boards
• practice examinations
• examination blueprints
• interactive module notes
• model financial statements
Transfer Credit Schedule 09/10
The CGA association evaluates post-secondary courses for transfer credit in the CGA program. The Transfer Credit Schedule is
prepared for information and guidance only. As course numbers and content change depending on the year of study, this schedule
is subject to change without notice.
Transfer credits granted will be based on the Association’s evaluation of the students’ academic credentials. Students may apply for
advanced standing by forwarding a completed Application for Advanced Standing to the CGA office, along with official transcripts
and a resume of any related experience. Where multiple university/college courses are listed for a CGA credit, all the courses must
be completed. A minimum course grade of C+ is normally required for transfer credit, unless otherwise stated.
B. Comm
MBA
Continuing
Education
§
FA1
Financial Accounting
Fundamentals
ACC 1100
ACC 6050
27001
EM1
Micro & Macro Economics
ECON 1200
LW1
Business Law
GMGT 3300
Program of
Professional Studies
BUS-2002
16.151
Computer
Accounting
Technician
Business
Admin
ACCT -1002
ACCT -2044
ECON-1102 22.131
ECON-1103
BUS-3660 16.293
MBA
Computer
Analyst
Programmer
FOUNDATION STUDIES
Financial Accounting: Assets
QU1
Business Quantitative
Analysis
MA1
Management Accounting
Fundamentals
FA3
Financial Accounting:
Liabilities & Equities
ACC 2020
FN1
Corporate Finance
Fundamentals
FIN 2200
Managing Information
Systems
MIS 2000
ADVANCED STUDIES
PACE
Accounting Business Case
MA2
Advanced Management
Accounting
Personal & Corporate
Taxation
TX1
27035
Business
Admin
Business
Admin
Diploma
Business
Admin
Degree
ACCT-1971
ACCT-2043
ACCT-0003
ACCT-0004
ACCT0014
ACCT0015
ACCT0017
MGT1010
MGT1020
CO-101
CO-102
ACC 1101
473.23
ECON-1022
ECON-2000
ADMIN-3001
ECON-0006
ECON-0007
LAWG-0001
MGT1200
MGT1210
MGT1400
AD-106
AD-206
AD-102
ECON 120
GMGT 3301
473.11
473.12
471.34
MGT2000
MGT2010
C0-201
STAT 1001
STAT 2001
MSCI 2151
ACC 1111
473.24
LAWG-0002
BUS-3102
16.253
ACCT-3000
ACCT-0005
STAT-1201
STAT-2102
62.171
62.172
62.272
16.252
MATH-1059
MATH-3001
MATH-0002
MATH-0003
ACCT-3004
ACCT-0006
BUS-2003
GMGT 2000 GMGT 7710
FIN 6070
MIS 6150
ACCT 1031*
***
RHET-1105 16.160 COMM -1110 COMM-1000
16.260 COMM-2115 COMM-2000
External Auditing
ACC 4010
Accounting Theory &
ACC 4030
Contemporary Issues
FA4 † Financial Accounting: Consol- ACC 3030
idations & Advanced Issues
FN2 Advanced Corporate Finance FIN 3410**
FIN 7070
FIN 3480**
FIN 7150
CO-205
CO-206
AN-102
AN-104
CO-202
16.254
ACCT-3003
ACCT-0007
27002
ECON-2319 16.278
MATH-1059
MGMT-3224
FNCE-3002
COMP-1975
EBUS-1311
BUSN-0018
BUSN-0017
BUSN-0016
COMP-0006
COMP-0010
ACS-1803
16.170
16.180
ACCT-3002
ACCT-3001
***
***
BUS-3003¤ 16.352
16.452
BUS 3120 16.356
16.459
AU1
AT1
MGT2020
BUS-3103
***
ACC 3040
ACC 4040
ACC 3050
CAP
Certificate
BUS 3550
BUS 4005
16.355
16.454
BUS 4002
16.453
* For courses completed in 2008/09 and subsequent years.
** course exemption only – CGA challenge examination required
***Transfer credit for BC1 will be granted in cases where the applicant has completed the noted course and a
college business diploma or a university business degree with transfer credits in FA1, FA2, FA3, CM1, MA1,
MS1 and FN1. Credit in these courses alone is not sufficient for transfer credit in BC1.
CAP
Certificate
MA-201
ACCT-0008
MGT2030
COMM-0006 COMM-0006 ART - 1310
COMM-0232 COMM-0232 ART - 1322
27037
27041
COMP-0160
COMP-0161
***
MGT2000
MGT2010
MGT2500
MGT - 2550
***
FI-201
FI-202
FI-205
IN-103
IN-104
IN-202
***
BUSN-0108‡
BUSN-0109‡
BUSN-0110‡
¤ For courses completed in 2000/01 and subsequent years.
§ For courses completed in 2004/05 and subsequent years only. A grade of B or better required for
CGA credit.
‡ A grade of B or better is required for CGA credit
† Applicable for new students enrolling in the 2005/06 and subsequent years only.
GMGT 2001 212.11 OR
GMGT 2141 213.13
471.12
FIN 2201
MIS 2001
***
474.32
Canadian
Mennonite
University
Providence College
Office
Admin
27039
Business Communications
BC1
27034
STAT 1000 GMGT 7080
STAT 2000 MSCI 6070
MSCI 2150
ACC 1110 ACC 6060
CM1
MS1
ACC 2010
College
Universitaire de
Saint-Boniface
Business
Admin
16.294
FA2
University College
of the North
Assiniboine
Community College
Red River College
Brandon University
University of
Winnipeg
CGA
University of
Manitoba
The Application for Advanced standing can be found on the CGA Manitoba website at www.cga-manitoba.org.
ECON 1000
ECON 1010
09/10 Academic Fees
As a not-for-profit association, CGA prices its programs on a cost recovery basis. All students are assessed
an annual basic tuition fee, and a fee for each registered course. New students are also assessed a one-time
new student entrance fee and if applicable, transfer credit fees. Other services fees may be assessed for
individual requests.
BASIC TUITION FEE
PAYMENT OPTIONS
REFUND POLICY
All new and re-enrolling students
pay an annual basic tuition fee each
academic year. This fee represents
the costs of education overhead and
student services.
1. Full payment for all fees owing
with the submission of the student’s
application for enrollment. Full
payment will be accepted in the form
of cash, cheque, credit card or debit.
CGA’s refund policy is as follows:
New Student Tuition Options
First-time enrollees are provided the
option of enrolling either for a full
academic year or a single session only.
New students who initially choose the
single-session enrollment option must
subsequently re-enroll for the balance
of the academic year.
COURSE FEES
Course fees are structured to include
the cost of textbooks, module notes,
web-based resources, educational
software, and examination fees (except
for deferred and supplemental exams).
Exemptions include the CICA Handbook
and text/software provided with
prerequisite courses.
2. A current payment plus post-dated
payments accepted by credit card only.
The current payment must include
basic tuition fees, first session course
fee, a $15 handling fee per post-dated
payment, other fees as applicable (new
student entrance, transfer credits etc.),
and GST. Post-dated payments may be
made for subsequent course fees (plus
GST).
The post-dated payment settlement
dates are:
Winter Session: November 15, 2009
Spring Session: February 15, 2010
Summer Session: May 15, 2010
NEW STUDENT ENTRANCE FEE
New enrollees are assessed a one-time
entrance fee to cover a portion of the
start-up costs.
TRANSFER CREDIT FEE
A fee per course credit granted is
payable upon submission of the
Application for Enrollment.
CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF MANITOBA
4 DONALD STREET SOUTH, WINNIPEG, MANITOBA R3L 2T7
TEL: (204) 477-1256 OR TOLL-FREE: 1-800-282-8001 FAX: (204) 453-7176
www.cga-manitoba.org
E-mail: info@cga-manitoba.org
1. If the application is rejected – full
refund.
2. CGA Manitoba offers two options for
course fee refunds provided written
notice of withdrawal is received by
the dates as follows:
i. The full course fee is refunded
provided all course materials are
returned unmarked and in reusable
condition by:
Fall Session: August 25, 2009
Winter Session: November 24, 2009
Spring Session: March 2, 2010
Summer Session: May 25, 2010
ii. 50% of a course fee (not including
the business cases) may be
refunded by:
Fall Session: September 15, 2009
Winter Session: December 15, 2009
Spring Session: March 23, 2010
Summer Session: June 15, 2010
3. The Basic Tuition Fee, New Student
Entrance Fee, Transfer Credit Fees, and
software licenses are non-refundable.
As no departure from this policy is
permitted, students should assess
their situation carefully before
enrolling.
See reverse side for
09/10 Academic Fees.
09/10 Academic Fees
BASIC TUITION FEES
Full Year & Re-enrolling:
$485
Fall Enrollment:
Fall Session Only: $195*
Additional Winter, Spring, and
Summer: $315
Winter Enrollment:
Winter Session Only: $195*
Additional Spring, Summer: $150
Spring Enrollment:
Spring Session (includes Summer
Session): $195
Summer Enrollment:
$195
*The single session enrollment option for
new students provides for the sessional
examination only. Students who choose
to write a deferred or supplemental
examination in a subsequent term
are required to pay the balance of the
applicable basic tuition fee.
NEW STUDENT ENTRANCE FEE
SUPPLEMENTARY MATERIALS
1. CICA Handbook
The AU1, AT1, FA4, AU2, and PF1
courses require access to a current edition of the CICA Handbook. Students
may purchase the accounting or assurance module of the CICA Handbook
online through the related course for
$120 or public sector module for $69.
2. Math Reference Handbook
For students needing to upgrade or
review their math skills, a math reference handbook may be purchased
from the CGA office for $35. Topics
in the text include basic arithmetic
operations, algebraic concepts, simple
and compound interest, annuities, and
statistics.
3. Trend Micro Systems
This anti-virus software is available online for purchase for $15 through a link
in the student area of the CGA Manitoba website www.cga-manitoba.org.
$105
TRANSFER CREDIT FEE
$25 per course (maximum of $165)
Did you know that the majority of students are reimbursed by
their employers for the costs of CGA education?
Students who pay their own tuition and course fees are normally refunded 85%
or more of the total fees through education and tuition credits, in accordance
with the Income Tax Act. In addition, CGA graduates are eligible for the
Manitoba Tuition Fee Income Tax Rebate program. This program provides a
60% tuition fee rebate for graduates of the CGA program who continue to live
and work in Manitoba.
Be sure to go onto the CGA Manitoba website to view the list of
CGA scholarships, awards, and financial support available as well at
www.cga-manitoba.org.
COURSE FEES
Student Course Fees**
FA1
Financial Accounting Fundamentals
$530
EM1
Micro & Macro Economics
$515
LW1
Business Law
$505
FA2
Financial Accounting: Assets
$580
QU1
Business Quantitative Analysis
$525
MA1
Management Accounting
Fundamentals
$555
CM1
Business Communications
$530
FA3
Financial Accounting:
Liabilities & Equities
$560
FN1
Corporate Finance
Fundamentals
$560
MS1
Managing Information Systems
$560
BC1
Accounting Business Case
$140
MA2
Advanced Management Accounting
$580
AT1
Accounting Theory & Contemporary
Issues
$570
AU1
External Auditing
$565
BC2
Public Practice Audit Case
$165
TX1
Personal & Corporate Taxation
$620
FA4
Financial Accounting:
Consolidations &
Advanced Issues
$600
FN2
Advanced Corporate Finance
$675
AU2
Advanced External Auditing
$675
TX2
Advanced Personal & Corporate Taxation
$675
MU1
Internal Auditing & Controls
$675
MS2
Information Systems Strategy
$675
PF1
Public Sector Financial
Management
$675
PA1
Issues in Professional
Practice
$750
PA2
Strategic Financial
Management
$750
**Course fees are listed exclusive of the
applicable GST