School of Administrative Studies
Faculty of Liberal Arts and Professional Studies
YORK UNIVERSITY
Winter 2015 Course Outline
AP/ADMS 4551.03 Sections M, N and O
Auditing and Other Assurance Services
REQUIRED COURSE TEXT / READINGS:
1. Alvin A. Arens, Randal J. Elder, Mark S. Beasley and Ingrid B. Splettstoesser, (2013),
Auditing: The Art and Science of Assurance Engagements, Canadian Twelfth Edition,
Pearson.
2. CPA Canada Handbook, Chartered Professional Accountants Canada Accounting and
Assurance Handbooks [Part I and Part II] - Available on-line through York Library eresources. Students must have a Passport York account to access the Handbook remotely.
3. CPA Ontario Member's Handbook, Chartered Professional Accountants of Ontario,
most recent edition. This material is also available on the Internet at
http://www.cpaontario.ca/
Any additional required reading materials will be posted on the course web site.
Warning: Photocopying more than 10% of a textbook is illegal, and may involve
penalties. Do not duplicate textbooks or obtain these photocopies. Students are reminded
of York University's policy regarding academic dishonesty as outlined in the York
student calendars.
WEIGHTING OF COURSE:
Course Work
Due Date
Weight
Class Attendance and Participation All classes
5%
(See below for further information)
Individual Hand in Assignments
Session 3, Session 5, Session 8 and Session 10%
12
Individual Assignment – Audit
Session 10
5%
Task
Group Assignment-I/C Assessment Session 6 Feb. 9 (Sec O) Feb. 11( Sec M,
5%
N)
Midterm Exam
Session 7, Sunday February 22, 10 am-12
20%
(covers Sessions 1 - 6)
noon (Sec M, N, O) Location: TBA
Group Risk Analysis Assignment
Session 11 Hand in Report –
15%
Mar. 23 (Sec O), Mar. 25 (Sec M, N)
Final Exam
TBA - held during regular exam schedule
40%
April 8 - April 24)
Total
100%
1
Reallocation of Marks if a Midterm Examination is missed for a Valid Reason
If a midterm examination is missed due to a valid reason such as illness or other reason
approved by the Course Director, the midterm mark allocation of 20% will be added to the
final examination percentage.
The documentation required to support this reallocation are as follows:
1. For illness, a completed medical form (physician's statement) provided by the Registrar’s
Office, http://www.yorku.ca/laps/council/students/documents/APS.pdf OR for another
valid reason, the documentation requested by the Course Director, AND
2. A signed statement stating that you are aware that your final examination will be worth
60%. This signed statement is to be attached to the documentation provided in (1) above.
Physician statements need to be from the same day as the midterm or the day immediately
after. Physician statements older than one day after the date of the midterm exam will not
be accepted.
Class Attendance and Participation
This course is designed to encourage active participation. In each session we will be
taking up questions from the text as well as an in class exercise in some sessions (to be
posted to the course website). Participation marks of 3% will be assigned for participation
in the take up of the questions from the text and the in class exercises. Attendance will
be taken each week and is worth 2% in total.
Details about Assignments will be posted to Course Website
COURSE DIRECTOR / CONTACT:
Section M (Wednesdays: 7 pm-10 pm): Michael Yarmolinsky Email: myarmol@yorku.ca
Section N (Wednesdays: 4 pm -7 pm): Larry Yarmolinsky E-mail: yarmo@rogers.com
Section O (Mondays: 11:30 am – 2:30 pm): Joanne Jones E-mail: jcjones@yorku.ca
CALENDAR DESCRIPTION:
This course examines audit concepts and techniques. Coverage will include audit theory,
the timing, nature and extent of audit testing, audit procedures and the application and
interpretation of statistics in an audit context. Prerequisites: 1) For students in an Honours
program, 78 credits including AP/ADMS 2511 3.00, AP/ADMS 3585 3.00, AP/ADMS
3595 3.00, AP/ECON 1000 3.00, or 2) for other students, these above-listed courses and
an average grade of C+ or better in AP/ADMS 3585 3.00 and AP/ADMS 3595 3.00.
AP/ADMS 4535 3.00 is not required, but strongly recommended. Course credit
exclusions: None. PRIOR TO FALL 2009: Prerequisites: 1) For students in an Honours
program, 78 credits including AK/ADMS 3585 3.00, AK/ECON 1000 3.00, or 2) for
other students, these above-listed courses and an average grade of C+ or better in
AK/ADMS 3585 3.00. Course credit exclusion: AK/ADMS 4551 3.00.
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PREREQUISITES/CO-REQUISITES:
Prerequisites: 1) For students in an Honours program, 78 credits including AP/ADMS
2511 3.00, AP/ADMS 3585 3.00, AP/ADMS 3595 3.00, AP/ECON 1000 3.00, or 2) for
other students, these above-listed courses and an average grade of C+ or better in
AP/ADMS 3585 3.00 and AP/ADMS 3595 3.00. AP/ADMS 4535 3.00 is not required,
but strongly recommended. Course credit exclusions: None. PRIOR TO FALL 2009:
Prerequisites: 1) For students in an Honours program, 78 credits including AK/ADMS
3585 3.00, AK/ECON 1000 3.00, or 2) for other students, these above-listed courses and
an average grade of C+ or better in AK/ADMS 3585 3.00. Course credit exclusion:
AK/ADMS 4551 3.00.
Students are personally responsible to ensure that they have the required prerequisites as
stated in the course outline or in the course calendar. Students who do not have the
prerequisites are at risk of being dropped from the course at any time during the course.
The department will not be responsible for refunds resulting from students being dropped
from a course due to a lack of the appropriate prerequisites.
EXPANDED COURSE DESCRIPTION:
This course provides an introduction to auditing and other assurance services for students
who have not had significant exposure to auditing concepts or significant auditing
experience.
The primary emphasis of the course is on the auditor’s decision-making process and the
nature and amount of audit evidence needed to render an opinion on the fairness of an
organization’s financial statements. Topics include professional standards, rules of
conduct, ethical considerations, legal liability, audit and review objectives, the audit risk
model, audit evidence, development and execution of compliance and substantive audit
strategies, sampling methods and audit reports.
NOTE:Students must submit their individual assigments and group assignments to
turnitin.com using Moodle- instructions will be given at the first session- Students
must also submit a hard copy to the course director for marking.
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ORGANIZATION OF THE COURSE
Changes to this course outline may occur closer to the date of commencement of classes.
Session
Session 1
Section O:
Monday Jan 5
Sections M and N:
Wednesday Jan 7
Session 2
Description
The Demand for Auditing, The Public Accounting
Profession
Learning Objectives:
1. Identify the components of an audit and explain why
there is a demand for audits
2. Distinguish between accounting and auditing
3. Explore the different types of auditors and what they
do
4. Understand the responsibilities of public
accountants
5. Explain generally accepted auditing standards
(GAAS)
6. Examine the characteristics of quality control for
public accounting firms. Explain how quality
control is managed.
Overview of the Audit Process and the Standard
Independent Audit Report
Section O:
Learning Objectives:
Monday Jan. 12
Sections M and N:
Wednesday Jan. 14
1. Review the objective of conducting an audit of
financial statements
2. Understand the purpose of the standard audit report
3. Distinguish between management’s and the
auditor’s responsibilities for the financial statements
Assignments and Readings
ASSIGNMENT AND CLASS WORK
Discussion/practice questions: Textbook
1-13, 1-18, 2-20
REQUIRED READING:
Chapter 1 – The Demand For An Auditing And
Assurance Profession
Chapter 2 - The Public Accounting Profession
CPA Handbook:
CSQC 1
CAS 200
CAS 220
Assignment and Class Work
Discussion/practice questions: Textbook 5-23, 525, 5-29 (c),
Kingston Company (web site)
Form Groups
REQUIRED READING:
4
Session
Description
4. Understand the role of professional skepticism in
fraud risk assessment and the conduct of the audit
5. Understand the importance of auditor independence
and understand how to conduct an independence
threat analysis
6. Understand how transactions are related within key
financial statements cycles. Apply the cycle
approach to planning the financial statement audit
7. Understand the role of entity-level controls in cycles
and assessing risk in the audit
8. Understand and apply management assertions to
develop audit objectives for classes of transactionbalances, and presentation and disclosure.
9. Describe the audit process.
Assignments and Readings
Chapter 5 - Audit Responsibilities and Objectives
(Omit Section 2 – Preplan Audit (covered in Week
3)
Chapter 3 – Professional Relationships,
(Independence Section, p. 58-63)
Chapter 20 -Auditor Reporting, p. 596-599
Session 3
Preplanning and Developing Client Risk Profile
Section O:
Monday Jan. 19
Learning Objectives:
Assignment and Class Work
Discussion/practice questions: Textbook 6-25
In-class group exercise:
Epoch Jeans (parts a and b)
Session 2 cont’d
Sections M and N:
Wednesday Jan. 21
1. Understand the purpose of preplanning the audit and
the various steps to be performed
2. Conduct an Independence Threat Analysis
3. Explain the importance of an adequate audit
planning process.
4. Develop a client risk profile to aid in planning the
financial statement audit
5. Assess client’s business and industry to determine
risk of material misstatement at the financial
statement and account level
6. Understand the types of evidence that the auditor
CPA Handbook:
CAS 210
CAS 240
CAS 500
Individual Hand In- Assignment #1 due
(See Course Website)
REQUIRED READING:
Chapter 5 – Section 2 - Preplan Audit (p. 108-112)
Chapter 6 - Client risk profile (Omit Section 3
Nature of Audit Working Papers)
Chapter 8 – Purpose and timing of analytical
procedures (p. 232-239) and Appendix 8A
5
Session
Session 3 cont’d
Description
collects to develop the client risk profile and assess
client business risk
7. Understand and develop analytical procedures at the
planning stage to determine risk of material
misstatement at the financial statement and account
level
Assignments and Readings
CPA Handbook:
CAS 230
CAS 300
CAS 315
CAS 520
CAS 550
CAS 620
Session 4
Materiality and Risk
Assignment and Class Work
Discussion/practice questions:
7-17, 7-23, Epoch Jeans (parts c and d)
Materiality – Who’s Right?,
Linking risk factors
Section O:
Monday Jan. 26
Sections M and N:
Wednesday Jan. 28
Session 5
Section O
Monday Feb. 2
Section M and N:
Learning Objectives:
1. Understand and apply the components of the audit
risk model to assess achieved audit risk
2. Describe the factors the auditor considers when
assessing inherent risks
3. Understand and apply quantitative and qualitative
factors to determine the appropriate materiality for
the overall financial statements,
4. Develop an appropriate allocation of materiality to
segments and performance materiality
5. Understand the relevance of materiality in
conducting the audit and the relationship between
materiality and audit risk
REQUIRED READING:
Chapter 7 - Materiality And Risk
CPA Handbook:
CAS 200
CAS 315
CAS 320
CAS 450
Corporate Governance, Internal Controls, and Control Assignment and Class Work
Discussion/practice questions:
Risk Assessment
9-33, 9-34, Little City Payroll (course web site),
Acco, Segregation of Duties
Learning Objectives:
1. State the three primary objectives of effective
Individual Hand In- Assignment #2 due
6
Session
Wednesday Feb. 4
Session 6
Section O:
Monday Feb. 9
Sections M and N:
Wednesday Feb. 11
Description
internal control.
2. Compare management’s concerns about internal
control with those of the auditor.
3. Describe the inherent limitations of internal control.
4. Understand the fraud triangle and apply to analysis
of risk of fraudulent financial reporting and
misappropriation of assets.
5. Describe the COSO components of internal control
and provide examples of each component.
6. Use the COSO model to assess internal control risk
7. Understand the two audit strategies of (i) a
substantive approach and (ii) a combined approach
and using risk assessment to determine when each
approach is approach is appropriate
8. Understand auditor’s responsibility for reporting
significant control weaknesses to management and
those in charge of governance
9. Assess controls and develop recommendations for
the management letter
Assignments and Readings
(See Course Website)
Audit Evidence, Documentation, Evidence Mix, and
Audit Strategy
Assignment and Class Work
Discussion/practice questions:
6-24, 8-17, 8-18, 10-17, 10-22, Epoch Jeans Part 2
REQUIRED READING:
Chapter 9-Internal Controls and Control Risk:
CPA Handbook
CAS 240
CAS 265
CAS 330
CAS 500
CAS 520
CAS 505
Learning Objectives:
1. Describe the nature of audit evidence and the five
evidence decisions made during the audit process
2. Describe the seven general methods of evidence
collection and provide examples of each
3. Evaluate the reliability of evidence in specific
Group Assignment-Internal Control
Assessment due
REQUIRED READING:
Chapter 8 – Audit Evidence (p. 213-232, 239-241)
Chapter 6 – Nature of Audit Working Papers (p.
7
Session
Session 6 cont’d
Description
situations
4. Evaluate the appropriateness of evidence given the
risk and relevant assertion
5. Describe three specific situations when collection of
audit evidence is mandated and assess when this
type of evidence-gathering is required
6. Understand and evaluate quality of working paper
documentation
7. Review the nature of an audit strategy and the role
of audit planning in the financial statement audit
process.
8. Describe the purpose of an audit program and relate
the five types of audit tests to the overall risk
summary and to the audit strategy.
9. Describe the methodology for designing tests for
controls and substantive tests in the audit program.
Link the methodology to the selection of audit tests
by assertion.
Sec. O Mon. Feb.16
Sec. M and N
Wed. Feb. 18
Session 7
Assignments and Readings
168- 172)
Chapter 10 – Audit Strategy and Audit Program
CPA Handbook:
CAS 315
CAS 330
CAS 500
No classes: Reading Week Feb.14-20
Common Midterm Exam- Sunday February 22 from 10am-12 noon
(Covers Material from Sessions 1 - 6)
Location: TBA
All sections
No classes on Monday Feb. 23 (Sec O) or on Wednesday Feb. 25 ( Sec. M and N)
Session 8
Audit Sampling
Assignment and Class Work
Discussion/practice questions: Textbook 11-22,
8
Session
Section O:
Monday Mar. 2
Sections M and N:
Wednesday Mar. 4
Session 9
Section O:
Monday Mar. 9
Sections M and N:
Wednesday Mar. 11
Description
Learning Objectives:
Assignments and Readings
11-23,
1. Explain why sampling is important in auditing
2. Distinguish between statistical and non statistical
sampling and between probabilistic and nonprobabilistic sample selection
3. Contrast the different types of nonstatistical
methods used by auditors
4. Distinguish between a sampling error and a nonsampling error using sampling risk and nonsampling risk
5. Describe sampling process
6. Apply the sampling process to tests of controls and
substantive tests
Individual Hand In- Assignment #3 due
(See Course Website)
Application of the Audit Process: The Sales and
Collection Cycle
Learning Objectives:
1. Describe major risks of error or fraud in the sales
and collection cycle
2. Identify and describe typical records, transactions
and business functions in the sales cycle.
3. Understand and analyze sales and acquisition
controls and provide recommendations (for
management letter)
4. State the relationship between overall audit planning
risks and risks for sales and collection assertions
5. Develop analytical procedures for planning for the
REQUIRED READING:
Chapter 11 -- Audit Sampling Concepts
Chapter 12 -- Audit of the Sales and Collection
Cycle – Tests of Controls Application of Attribute
Sampling (pp. 393-401)
CPA Handbook:
CAS 500
CAS 530
Assignment and Class Work
Discussion/practice questions:
12-23, 13-20, 13-29, Petal Ltd. Fisher Boats,
Adecco, Verona Shoes
REQUIRED READING:
Chapter 12 -- - Audit of the Sales and Collection
Cycle – Tests of Controls (p. 360-392)
Chapter 13 – Completing the Tests in the Sales and
Collection Cycle
CPA Handbook:
CAS 240
CAS 505
9
Session
Session 10
Section O:
Monday Mar. 16
Section M and N
Wednesday Mar. 18
Description
Assignments and Readings
sales and collection cycle.
6. Design tests of controls sales and collection cycle by
assertion.
7. Design substantive tests (analytical procedures and
tests of detail) for sales and collection, by assertion,
using a risk-based approach.
8. Develop the process for confirming accounts
receivable confirmations and for following up nonreplies
Application of the Audit Process: The Acquisition and Assignment and Class Work
Discussion/practice question:
Payment Cycle; the Inventory and Distribution Cycle
16-21, 16-24, 16-25, 17-20 Inventory Cases Posted
to Course Website
Learning Objectives:
1. Describe major risks of error or fraud in the
acquisition and payment cycle.
2. Describe the major business functions, documents,
records and internal controls in the acquisition and
payment cycle.
3. Understand and analyze acquisition and payment
controls and provide recommendations (for
management letter)
4. Develop analytical procedures for planning for the
acquisition and payment cycle.
5. Develop tests of controls for the acquisition and
payment cycle, by assertion, using a risk-based
approach.
6. Develop an audit program, by assertion, for a
system conversion in accounts payable.
7. Design substantive tests (analytical procedures and
Individual Assignment (Audit Task) Due Today
REQUIRED READING:
Chapter 16 - Audit of the Acquisition and Payment
Cycle
Chapter 17 – Audit of the Inventory and
Distribution Cycle
CPA Handbook:
CAS 550
CAS 501
10
Session
Description
tests of detail) for accounts payable, by assertion,
using a risk-based approach.
8. Application of the audit process (as listed above) to
the inventory and distribution cycle
Assignments and Readings
Session 11
Professional Relationships and Legal Liability
Section O:
Monday Mar. 23
Learning Objectives:
Assignment and Class Work
Discussion/practice questions: Textbook 3-20, 413, 4-16, Lance Popper & Rules of Professional
Conduct Cases
Sections M and N:
Wednesday Mar. 25
Session 12
Section O:
Monday March 30
1. Describe ethics and their relevance
2. Apply rules of professional conduct to case facts
and identify violations.
3. Explain the threats to independence and how the
threats can be mitigated
4. Distinguish between independence in fact and
independence in appearance
5. Compare the auditor’s responsibilities with respect
to errors, fraud, and other irregularities
6. Distinguish between a business failure and an audit
failure
7. Describe and analyze the accountant’s liability to
third parties under common law and the related
defenses
Contingent Liabilities, Audit Completion and
Modifications to the Auditor’s Standard Report
REQUIRED READING
Chapter 3 -- Professional Relationships: The role
of ethics and independence (Omit Independence
Section)
Chapter 4 –Legal Liability – (Table 4-2, p. 77- 86,
Section 4 – Prevention – Omit Section 5)
Group Risk Assessment Assignment Due Today
CPA Handbook
Section 5020
CAS 220
CPA Ontario Handbook - Rules of Professional
Conduct (available from http://www.cpaontario.ca/
Assignment and Class Work
Discussion/practice questions: Textbook 19-17,
19-18, 20-20, Gabby Case
Learning Objectives:
1. Describe final audit procedures for presentation and
Individual Hand In- Assignment #4 due
11
Session
Sections M and N
Wednesday April 2
Session 12 cont’d
Session 13
Description
disclosure.
2. Describe how the auditor searches for contingent
liabilities, commitments, and contingent assets
3. State the purpose of obtaining external confirmation
from the client’s law firms and assess law firm
responses
4. Distinguish between subsequent events requiring
adjustment and those requiring disclosure
5. Provide examples of work completed as part of the
evidence-gathering process
6. Provide the purpose of and examples of auditor
communications with the audit committee and
management
7. Review the requirements for a standard unqualified
audit report and describe the variations that can
occur in unqualified reports
8. Apply professional judgment to determine when it is
necessary to issue a qualified opinion, an adverse
opinion, or a disclaimer of opinion
Assignments and Readings
(See Course Website)
REQUIRED READING:
Chapter 19 - Completing the Audit
Chapter 22 - Audit Reporting
CPA Handbook
CAS 240
CAS 250
CAS 260
CAS 450
CAS 501
CAS 520
CAS 550
CAS 560
CAS 570
CAS 580
CAS 620
CAS 700
CAS 705
CAS 706
Final Examination
TBA
During regularly scheduled final examination period,
April 8- to April 24, 2015
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RELEVANT UNIVERSITY REGULATIONS
Deferred standing may be granted to students who are unable to write their final
examination at the scheduled time or to submit their outstanding course work on the last
day of classes. In order to apply for deferred standing, students must complete a Deferred
Standing Agreement (DSA) form and submit their request no later than five (5) business
days from the date of the exam. The request must be properly submitted with supporting
documentation directly to the main office of the School of Administrative Studies (282
Atkinson), NOT to the Course Director. These requests will be considered on their merit
and decisions will be made available to the students by the main office in the School's
web site (under the heading of 'Links'), no individualized communication will be sent by
the School to the students (no letter or e-mails). The status of the DSA submitted shall be
checked at: http://apps.eso.yorku.ca/apps/adms/deferredexams.nsf
Students with approved DSA will be able to write their deferred examination during the
School's deferred examination period. No further extensions of deferred exams shall be
granted. The format and covered content of the deferred examination may be different
from that of the originally scheduled examination. The deferred exam may be closed
book, cumulative and comprehensive and may include all subjects/topics of the textbook
whether they have been covered in class or not. Any request for deferred standing on
medical grounds must include an Attending Physician's Statement form; a “Doctor’s
Note” will not be accepted.
DSA Form: http://www.registrar.yorku.ca/pdf/deferred_standing_agreement.pdf
Attending Physician's Statement form:
http://www.yorku.ca/laps/council/students/documents/APS.pdf
The deferred examinations for the Winter 2015 term shall be held during the last two
weeks of May 2015.
Academic Honesty: The Faculty of Liberal Arts and Professional Studies considers
breaches of the Senate Policy on Academic Honesty to be serious matters. To quote the
Senate Policy on Academic Honesty. The Policy on Academic Honesty is an affirmation
and clarification for members of the University of the general obligation to maintain the
highest standards of academic honesty. As a clear sense of academic honesty and
responsibility is fundamental to good scholarship, the policy recognizes the general
responsibility of all faculty members to foster acceptable standards of academic conduct
and of the student to be mindful of and abide by such standards. Suspected breaches of
academic honesty will be investigated and charges shall be laid if reasonable and
probable grounds exist.
Students should review the York Academic Honesty policy for themselves at:
http://www.yorku.ca/secretariat/policies/document.php?document=69
Students might also wish to review the interactive on-line Tutorial for students on
academic integrity, at: http://www.yorku.ca/tutorial/academic_integrity/
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Grading Scheme and Feedback Policy: The grading scheme (i.e. kinds and weights of
assignments, essays, exams, etc.) shall be announced, and be available in writing, within
the first two weeks of class, and, under normal circumstances, graded feedback worth at
least 15% of the final grade for Fall, Winter or Summer Term, and 30% for ‘full year’
courses offered in the Fall/Winter Term be received by students in all courses prior to the
final withdrawal date from a course.
Note: Under unusual and/or unforeseeable circumstances which disrupt the academic
norm, instructors are expected to provide grading schemes and academic feedback in the
spirit of these regulations, as soon as possible. For more information on the Grading
Scheme and Feedback Policy, please visit:
http://www.yorku.ca/secretariat/policies/document.php?document=86
In-Class Tests and Exams - the 20% Rule: For all Undergraduate courses, except those
which regularly meet on Friday evening or on a weekend, tests or exams worth more than
20% will not be held in the two weeks prior to the beginning of the official examination
period. For further information on the 20% Rule, please visit:
http://www.yorku.ca/secretariat/policies/document.php?document=141
For further information on examination scheduling and other important dates, please refer
to:
http://www.registrar.yorku.ca/enrol/dates/index.htm
Reappraisals: Students may, with sufficient academic grounds, request that a final
grade in a course be reappraised (which may mean the review of specific pieces of
tangible work). Non-academic grounds are not relevant for grade reappraisals; in such
cases, students are advised to petition to their home Faculty. Students are normally
expected to first contact the course director to discuss the grade received and to request
that their tangible work be reviewed. Tangible work may include written, graphic,
digitized, modeled, video recording or audio recording formats, but not oral work.
Students need to be aware that a request for a grade reappraisal may result in the original
grade being raised, lowered or confirmed. For reappraisal procedures and information,
please visit the Office of the Registrar site at:
http://www.registrar.yorku.ca/grades/reappraisal/index.htm
Accommodation Procedures: LA&PS students who have experienced a misfortune or
who are too ill to attend the final examination in an ADMS course should not attempt to
do so; they must pursue deferred standing. Other students should contact their home
Faculty for information. For further information, please visit:
http://www.registrar.yorku.ca/exams/deferred/index.htm
Religious Accommodation: York University is committed to respecting the religious
beliefs and practices of all members of the community, and making accommodations for
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observances of special significance to adherents. For more information on religious
accommodation, please visit:
https://w2prod.sis.yorku.ca/Apps/WebObjects/cdm.woa/wa/regobs
Academic Accommodation for Students with Disabilities
The nature and extent of accommodations shall be consistent with and supportive of the
integrity of the curriculum and of the academic standards of programs or courses.
Provided that students have given sufficient notice about their accommodation needs,
instructors shall take reasonable steps to accommodate these needs in a manner consistent
with the guidelines established hereunder. For more information please visit the
Disabilities Services website at http://www.yorku.ca/cds/
York’s disabilities offices and the Registrar’s Office work in partnership to support
alternate exam and test accommodation services for students with disabilities at the Keele
campus. For more information on alternate exams and tests please visit
http://www.yorku.ca/altexams/
Please alert the Course Director as soon as possible should you require special
accommodations.
Effective date: Nov 30, 2014
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