2012 / 2013
INTERNATIONAL
STUDENT HANDBOOK
CONTENT
INTRODUCTION ...................................................................................................................................................................... 4
Welcome Message from the Association
What is NEW in 2012/2013
Course Profiles Update
CGA PROGRAM OF STUDIES – STANDARDS AND STRUCTURE....................................................................................... 9
Professional Certification Standards
Academic Requirement
Professional Experience Required for Certification
University Degree Requirement and Degree Opportunities
CGA Program Structure Overview (course sequence diagram)
Course Prerequisites
Program Level Descriptions
Course Descriptions
GENERAL INFORMATION, POLICIES AND PROCEDURES ............................................................................................... 16
Code of Ethical Principles and Rules of Conduct
National Integrity Policy
Course Withdrawal/Refund Policy
Program Withdrawal/Readmission Policy
Voluntary Withdrawals / Compulsory Withdrawals
Number of Examination Attempts Policy
Time Limit Policy and Time Limit Calculation
Application for Transfer Credits
Application for Enrolment (New Students Only)
Application for Re-Enrolment (Existing Students Only)
Important Information for Enrolling and Re-enrolling Student
Student Number - ID
Basic Tuition Fee
Inactive Status Fee
Course Fee Structure
Payment of Fees
Official and Unofficial Transcripts of Marks
Students Appeals
Address Change / Student Transfers
CGA Exam Centres and Regional Chapters
COURSE COMPONENT INFORMATION .............................................................................................................................. 22
Computer Integration
Computer System Access
Internet Service and Security Software
Required and Minimum Computer Systems
Microsoft Software
Sage AccPac ERP 5.6A and Computer Tutorial
CICA Handbooks Software
Other Educational Software Requirements
Technical Assistance for Software and Online Problems
Miscellaneous Course Materials
Calculators
Electronic Ethics Readings Handbook
Study Guide
ASSIGNMENTS AND OTHER COURSE WORK ................................................................................................................... 25
Course Work Delivery Using Online Technology
Assignment Submission
Online Quizzes and Integrative Assignments
Course Enrolment Types
Course Withdrawal Processes and Status Codes
Marks for Course Work
BC1 and BC2 - Accounting Business Case and Public Practice Audit Case
2
EXAMINATIONS ..................................................................................................................................................................... 28
Overview of the Education Examinations Process
Examination Development and Review
Examination Marking and Mark Release to Students
Exam Mark Appeals
Re-grade
Critique
PA Administrative Review
Preparing for Exams
Examination Blueprints
Past Examinations
Qualifying to Write an Exam
Multiple Choice Exams – LW1, QU1, and EM1
Professional Applications PA1 and PA2 Examination Process
PA1 Issues in Professional Practice Competencies
PA2 Strategic Financial Management Competencies
Major Features of the PA Examinations
Prerequisite Knowledge for PA1 and PA2
Overview of the Scoring Process
Examination Types/Classifications
Sessional
Supplemental
Deferred
Challenge
Exam Withdrawal Processes and Status Codes
Allowable Exam Room Materials
Exam Room Procedures
Change of Exam Venue to a Regular Exam Centre
Exam Supervision in CGA Exam Centres
Diplomas, Awards and Scholarships
Foundation Studies in Accounting Diploma
International Awards
National Awards and Scholarships
CERTIFICATION .................................................................................................................................................................... 36
Application for Membership
Timetable for Member Admission
FEES AND FORMS (contact your regional or representation CGA office or go to your regional CGA website)
INTERNATIONAL PROGRAM OFFICES
CGA-CANADA INTERNATIONAL
100 - 4200 North Fraser Way
Burnaby, BC Canada V5J 5K7
T: 604.669.3555 / F 604.689.5845
E: internationalinquiries@cga-canada.org
W: www.cga-international.org
Independent International
CGA Associations / Program Offices
CGA-Hong Kong
14B Dah Sing Life Building
99-105 Des Voeux Road Central
Hong Kong
T: 852.2858.1712 / F: 852.2559.4536
E: info@cgahk.org.hk
CGA International Regional/Representation Offices
Shanghai Representation Office
14 E Apong Mansion,
585 Ling Ling Road
Shanghai 200030, P.R.China
T: 8621.6468.6541 / F: 8621.6439.3298
E: edush@cga-china.org
Beijing Representation Office
Room 304, Tower B, Jia Li Building
180 Beiyuanlu, Chaoyang District
Beijing 100101, P.R.China
T: 8610.6491.6570 / F: 8610.6492.1279
E: edubj@cga-china.org
Guangzhou Representation Office
Room 2601, Tower B, Feng Xing Bldg
242 Tianhe Road
Guangzhou 510620, P.R.China
T: 620.3880.5544 / F: 8620.3880.3598
E: edugz@cga-china.org
Mauritius Representation Office
c/o Canadian International Training &
Education Corp (CITREC)
Military Road, Port Louis, Mauritius
T: 230.206.1800
E: info@citrec.com
CGA-Caribbean
Suite 23, In One Accord Plaza
Warrens, St.Michael, Barbados
T: 246.424.8617 / 424.8596 / F: 246.424.8496
E: students@cga-caribbean.org.bb
Program delivery to students in the Bahamas is provided by CGA-Caribbean (see contact information above)
Program delivery to students as well as member administration in Bermuda is provided by CGA-Nova Scotia (office@cga-ns.org)
3
INTRODUCTION
This Student Handbook contains academic and administrative policies for the Certified General Accountants’ Program of
Professional Studies in International regions. These policies are determined by the National Education Committee and are
administered by International offices and/or CGA Affiliates located in the Caribbean, Bermuda, Hong Kong and China.
Association policies are designed to provide fair, consistent and efficient treatment of all students. Where students find
themselves at odds with the policies, they should communicate their concerns and circumstances to the staff at their regional
or representation CGA office.
Students are responsible for being familiar with the information contained in the Student Handbook in order to be able to
succeed with their studies. The Association welcomes written comments on its contents.
The Association makes every effort to ensure that the policies, schedules and other information contained in this Handbook
are accurate; however, the Association reserves the right to change any information in this Handbook without prior notice,
and disclaims liability to any person who may suffer loss as a result of reliance upon the information.
Welcome Message from the Association
We are pleased to provide you with this 2012/2013 Student Handbook.
This important guide is designed for all new and re-enrolling students. It will help you understand many of the academic
processes and timelines of the CGA Program for the 2012/2013 academic year.
We also encourage you to access the complete version of the Handbook on your regional CGA website. As part of our
continuing efforts to put more resources online, some of the detailed information you will need may only be available online.
We would like to take this opportunity to welcome new students to the CGA Program. The CGA designation is clearly the
choice for today’s finance and accounting students. And, it is clearly the most respected and recognized accounting
designation by businesses and employers.
Completing the CGA Program takes hard work, discipline and commitment. As our many graduates can attest to, the
rewards, both professional and personal, are many.
On behalf of the Association’s staff, we wish you all the best for a fulfilling academic year.
4
What is NEW in 2012/2013
Course Offering Changes




FN2 is no longer offered in Session 1
LW1 is no longer offered in Session 2
PA2 offered in Session 1 & 3 instead of Session 1 & 2
FA1 is no longer offered in Session 4
Assignment & Assessment Changes
BC1 assignment process will change to allow students more time to complete the Sage Accpac portion of the case. As part
of this change, a new Assignment #1 will be added that will ensure students have the software installed correctly and are
therefore ready to begin the case work. In addition, there will be no resubmission process for BC1.
BC2 assignment process will change to allow students to complete the case by assignment 4, and the new assignment 5 will
require students to students to reply to a marker’s concerns. There will be no resubmission process for BC1.
Formerly, the PA1 and PA2 exam qualification threshold required students to obtain 50 per cent (plus per cent) of the
available opportunities within each of the competency groups in order to qualify to write these exams. This will now be raised
to 65 per cent.
Blackboard OLE System Upgrade
In the beginning of session 4 of 2011-2012, Blackboard OLE was upgraded from version 8 to version 9.1. Kindly take your
time to review the orientation video clips posted on the login page of the Blackboard OLE as well as in the Quick Tutorial
section of the Support Centre tab in Blackboard OLE.
Availability of Past Examinations
Past CGA examinations will no longer be available on the CGA-Canada website. However, CGA students and staff will
continue on to have access to the past CGA examinations via Blackboard OLE.
CICA UPDATES
For 2012-2013, courses will be current to the following release(s) of the CICA Handbook: Accounting Part 1 IFRS 2012
Edition, Part 2 ASPE Release 6, Part 3 NPO Release 4, Assurance Release 5, PSAH Release 34. CICA updates will be
reflected in the following courses: FA1, FA2, FA3, FA4, AT1, AU1, AU2, BC2, and PF1.
International Financial Reporting Standards (IFRS)
International Financial Reporting Standards (IFRS) will be presented in the course materials. This will mainly affect FA1,
FA2, FA3, FA4 and AT1 courses.
ACCOUNTING Standards for Private Enterprises (ASPE)
Accounting Standards for Private Enterprises (ASPE) will be covered in FA1, FA2, FA3, FA4 courses.
Canadian Auditing Standards (CAS)
Canadian Auditing Standards (CAS) will be presented throughout the course material. As such, all assignments and
examinations will focus on CAS. This mainly affects AU1 and AU2 courses.
Laurentian University Learning Management System – D2L
Laurentian University H.B.Com and MBA business courses are hosted in the Laurentian University learning management
system at https://d2l.laurentian.ca.
Course Material Changes
*Readings Books used in PACE level courses will no longer be available in print. Instead, the Readings Books will be
available online in the Blackboard OLE.
Level
Courses
1
LW1
A custom publication will be created for LW1,
based mainly on the 9th edition of the
Business Law in Canada text.
5
2
CM1
3
BC1
4
AT1
A new 6 edition of the textbook is introduced.
BC2
CaseWare is reusable.
TX1
The Course is updated to the 94th Edition of
the Income Tax Act. The course material
package will include: Canadian Income Tax
Act, 94th Edition, hardcopy and digital access
(CITRA); 2012-2013 ITA DVD and Problem
Sets; the new edition of the textbook:
Introduction to Federal Income Taxation in
Canada: Fundamentals (InFun text - 2012
Edition - hardcopy); and CANTAX T1Plus with
EFILE CD
th
Session 1: 92 edition of the Canadian Income
th
Tax Act; Session 3: 94 edition of Canadian
Income Tax Act, hardcopy and digital access
(CITRA); 2012-2013 ITA DVD and Problem
Sets.
PACE
TX2
The Technical Communication package of My
Canadian Tech Comm Lab Access Code and
th
a new 4 Canadian Edition of the Little Brown
Essential Handbook for Writers will be
introduced.
The Business case is not reusable. Sage
Accpac software version 5.6A is reusable.
AU2
th
New 14 edition of the online AU2 Readings
Book.
PF1
nd
FN2
New 2
Book.
MU1
A textbook will no longer be used. Instead, a
th
new 12-13 edition of the online Readings
Book has been developed for this course.
PA1 & PA2
edition of the online PF1 Readings
th
New 10 edition of the online MU1 readings
book.
PA1 and PA2 cases and module notes will be
updated for standards and currency.
There will be more instruction given on the
case writing process with examiners
comments used to develop annotated
solutions (both good and poor solutions).
Laurentian University Course Changes
GM2
New edition of the textbooks will be
introduced
SP1
New edition of the textbook is introduced.
OL2
New edition of Selected Readings and
Cases will be introduced.
New OR2 Casebook will be introduced
OR2
6
Course Profiles and Course Work Assessment
Courses extend through a 10-week timeframe. Assignments and/or quizzes, plus integrative and collaborative
work submissions, and discussions form the schedule of 10-week courses (see table below).
CGA COURSE PROFILES AND ASSIGNMENT/QUIZ MARKS DETAILS – 2012/2013
Enrolment Periods
2012/2013
Course
Enrolment
Deadline
Session 1 – Fall (Sep-Dec)
Jul 9, 2012 – Aug 13, 2012
August 13, 2012
September 3, 2012
Session 2 – Winter (Dec-Mar)
Sep 17, 2012 – Nov 12, 2012
November 12, 2012
December 3, 2012
Session 3 – Spring (Mar-Jun)
Dec 24 2012 – Feb 25, 2013
February 25, 2013
March 18, 2013
Session 4 – Summer (Jun-Sep)
Mar 15, 2013 – May 14, 2013
May 13, 2013
June 10, 2013
Session
Course Start Date
Assignment Submission
Submission deadline is 12
noon in the student’s
region. Some assignments
are due Tuesday, some
Wednesday or Thursday.
Exam Week
Nov 26 – Dec 1, 2012
Mar 11 – Mar 16, 2013
Jun 10 – Jun 15, 2013
Sep 3 – Sep 5, 2013
FOUNDATION AND ADVANCED STUDIES. Assignment and quiz marks total accounts for 30 % of the final course grade; exam mark accounts for 70 % of
the final course grade. BC1 has 126 marks total (must submit all 5 assignments and attain 82 marks - 65% of the total marks to pass). BC2 has 100 marks
total (must submit all 5 assignments and attain 65 marks - 65% of the total marks to pass).
Level 1
Level 2
Level 3
Level 4
FA1
5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
EM1
5 quizzes – 6% each (weeks 2, 4, 6, 8, 10)
LW1
5 quizzes – 6% each (weeks 2, 4, 6, 8, 10)
FA2
5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments (weeks 5, 7, 9) - 5%, 10%, 5% respectively (weeks 5, 7, 9)
QU1
5 quizzes – 6% each (weeks 2, 4, 6, 8, 10)
MA1
5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
CM1
5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
FA3
5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
FN1
5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
MS1
5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
BC1
5 assignments - 5, 55, 20, 34, 12 marks respectively (weeks 1, 3, 5, 7, 9); BC1 has no exam
FA4
5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments) - 5%, 10%, 5% respectively (weeks 5, 7, 9)
MA2
5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
AT1
5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
AU1
5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
TX1
5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
BC2
5 assignments – 26, 26, 13, 25, 10 marks respectively (weeks 2, 4, 6, 8, 10 ); BC2 has no exam
PACE ELECTIVE COURSES. Assignment and/or discussion marks determine qualification to write the final exam but are not included in the final course
grade. Less than 65 % of total assignment/quiz marks disqualifies a student from writing the final exam. Final exam = 100 % final course grade.
PACE
FN2
5 qualifying assignments – 100 marks each (weeks 2, 4, 6, 8, 9)
AU2
5 qualifying assignments – 100 marks each (weeks 2, 4, 6, 8, 9)
MU1
5 qualifying assignments – 100 marks each (weeks 2, 4, 6, 8, 9)
MS2
4 qualifying assignments – 100 marks each (weeks 2, 5, 8, 9); 5 qualifying online discussions – 20 marks each (weeks 1, 3, 4, 6, 7)
TX2
5 assignments – 100 marks each (weeks 2, 4, 6, 8, 9)
PF1
3 assignment - 120, 80, 100 marks respectively (weeks 3, 6, 9); plus 1 online discussion – 50 marks and 1 collaborative report – 150 marks
PACE CAPSTONE COURSES. Overall, competency based assignment mark of ‘Pass’ qualifies one to write the exam. Exam performance is reported as
an overall grade of: Pass with Honours, Pass, Fail, or Entitled to a Supplemental Exam Attempt (P, H, F, S)
PA1 and PA2
2 individual cases, 1 collaborative case, 1 exam assignment; 4 discussions (weeks 1, 2, 3, 4, 6, 8) – Pass (P) or Fail (F)
NOTE 1: Due dates for assignment submission are listed on BlackBoard Online Learning Environment in the Course link under the Course Schedule Tab
NOTE 2: Some courses are not offered in all International regions
7
CGA PROGRAM OF STUDIES – STANDARDS AND STRUCTURE
Professional Certification Standards
Prior to CGA certification, students must satisfy academic and professional experience requirements.
Academic Requirements
a)
b)
c)
d)
Pass by CGA examination or be granted transfer credits in the Foundation Studies and Advanced
Studies of the Program (as outlined by the following applicable Course Sequence Diagram)
Pass by CGA examination one PACE Level Career Option (each career option comprising two elective
courses)

Corporate and Small-Medium Enterprise Career Option (FN2 and MS2 or MU1)

Information Technology Career Option (MS2 and MU1)

Government and Not-for-Profit Career Option (PF1 and MS2 or MU1)

Public Practice Career Option (TX2 and AU2)

Choose your own combination of two PACE elective courses, which may only include one
advanced auditing course
Pass by CGA examination two PACE Level Capstone Courses

Issues in Professional Practice (PA1)

Strategic Financial Management (PA2)
Have a degree from a recognized degree-granting institution
Professional Experience Required For Certification (PERC)
As an integral component of their professional preparation, CGA students must demonstrate their ability to apply the
knowledge and skills gained from their formal education to a workplace environment. Students are expected to assume
successively higher levels of financial management responsibilities as they advance through the program of studies.
For certification, students must demonstrate that they have progressed to an employment position that requires a wellrounded knowledge of, and a professional level of responsibility in, such areas as accounting, finance, audit, taxation,
strategic planning, and the management of knowledge, human resources, projects and other organizational resources.
Students who do not achieve the prescribed competencies will have their graduation delayed. Experience may be obtained
in any sector of the economy: industry, government, public practice, professional associations, education, healthcare or notfor-profits – essentially anywhere that accounting and financial work is done.
The competency based assessment framework includes 3 Competency Groups, 17 Subject Areas, and 100 Competency
Statements. The focus is on students gaining target level of proficiency in specific competencies rather than “putting in time”.
The required experience is satisfied when the students have met the professional experience requirements for all three
competency groups. The student has met the requirement for the competency group when they have met the requirements for
the required subject areas in the competency group (see PERC Framework below).
PERC Framework
COMPETENCY GROUPS
Leadership
Strategic and Organizational
Leadership
SUBJECT AREAS
Professionalism
Professional Knowledge
Ethics and Trust
Financial Accounting and
Reporting
Stakeholder Focus
Management Accounting
Communication
Assurance and Other Related
Services
Organizational Effectiveness
Integrative Approach
Individual and Team
Leadership and Development
Problem Solving
Professional Development
Professional Self-evaluation
Finance and Financial Planning
Business Environment
Information Technology
Taxation
ASSESSMENT
Satisfied when student meets
the requirements of all three
subject areas
Satisfied when student meets
the requirements of all seven
subject areas
8
Satisfied when student meets the
requirement for three of the seven
subject areas
Duration of Experience Required
Before qualifying for certification, students must have accumulated a total of 24 months of supervised full-time employment
in an accounting, financial management or acceptable related position in a specialized area. The professional experience
criteria are rooted in the CGA program‘s competency framework. The competencies, grouped under Leadership,
Professionalism and Professional Knowledge, are updated periodically to reflect the contemporary demands of clients,
employers and the public.
Reporting Experience to CGA
You are advised to begin reporting your Professional Experience Required for Certification (PERC) when you have 10 or
fewer courses left to complete the program. This may coincide with your admission to the program depending on your
qualifications, past education and transfer credits.
The PERC file is a vital document for helping you plan your strategy for obtaining the necessary practical experience for
certification as a CGA. If you are not required to report (i.e., you're at Levels 1-3), you may still want to access the
Questionnaire for planning purposes.
You should report your PERC at least annually. You are required to complete one PERC file for each position you would like
to report. All PERCs must be accompanied by a current resumé and an employer verification letter and detailed job
description, both on company letterhead and signed by your supervisor at the time.
Verification of Experience
The PERC must be validated and signed by your supervisor, who is expected to be familiar with your work. This person
cannot be a relative and should be a professional individual as noted in the next section.
 Validation by supervisor: All employment experience must be validated by your direct supervisor, who must be an IFACdesignated professional accountant (CGA, CA, CMA or an equivalent foreign recognized professional accountant), or
another professional individual acceptable to CGA-Caribbean.
 Alternate to supervisor: If your direct supervisor is not an IFAC-designated accountant, another employee at the
company who is at the same level as the supervisor or higher may substitute in validating your experience if they are
aware of your duties. In this case, both the direct supervisor and the acceptable professional individual will sign off on the
experience.
 Auditor of organization: It is recognized that many students are the most senior accounting employee of the firm, and
there is no acceptable professional individual available. If this is the case, you may provide a letter from an acceptable
professional accountant from the company's accounting/audit firm that confirms your experience.
 All experience submitted and validated is subject to audit by CGA. This means that CGA can contact any of the abovementioned individuals to ascertain the content of the form and to ask questions about any part of your submission.
Falsification of the form will lead to disciplinary action and you may be expelled from the program.
Affiliates have the flexibility to audit what they feel is required to satisfy themselves as to the genuine nature of the
submission.
Assessment Process
You will receive an email confirming that we have received your PERC file and supporting documents. After an approximate
eight-week evaluation process, CGA will send you a letter outlining the assessment results and comments. If you are
planning to graduate soon, please ensure you allow sufficient time for your PERC to be assessed before the graduation
deadline.
In consideration of the profession's broad scope, students are not expected to have achieved experience in all competency
areas. An experience assessment includes both a qualitative and quantitative analysis of your experience portfolio by the
Association. The Association reserves the right to audit all experiences claimed by the student and verified by the employer.
The Professional Experience Guide
The Association has developed a Professional Experience Guide as a resource to help you understand the professional
experience process. The Guide explains the experience reporting requirement and how to complete the Professional
Experience Requirements for Certification (PERC) file. The Guide includes examples of appropriate jobs and possible career
paths that are acceptable to the Association. Suggested further resources for your assistance and guidance appear in the
third part of the Guide.
Gaining acceptable practical experience is extremely important, as it is this experience that distinguishes you from college
and university graduates in the job market. We encourage you to use this Guide as you plan and advance your financial
career.
Although the Association offers resources and advisory services, you are ultimately responsible for ensuring that you obtain
the experience required for graduation.
9
PERC Instructions for Students (below is a summary only, a detailed guide is available online)
1.
2.
3.
4.
5.
Log in to: https://www.cga-perc.org/mycga
Create your profile
Create your employment file(s)
Make sure you have a verifier
Submit employment file(s) for verification
Menu Options (left hand side of your screen)



Instructions: You may refer to the instructions as you progress through the PERC assessment process. For detailed
information about PERC please refer to your Student Guide, available on your Association’s website.
Profile: this is your personal information. Your e-mail address is critical in order to receive messages about the status of
your employment files. When you first access the PERC system, you will need to save your personal information to set
up your profile. Please be advised that this profile is separate from your student profile and the information entered here
will not update your CGA student record.
Professional Experience: You will create a new file for each employment position or change of employer. On this
screen, you will see a summary of all the employment files you have created. Reminder: You can only report periods of
active employment. Lapses in employment, such as parental leave, will not be included in the assessment.
Tabs (across your screen)
The tabs indicate which section of your PERC you are currently working in.

Employment Files: This tab will take you to a list of your employment files which you have previously created. If you
have not created any files, please do so by clicking on “Create New”.

Requirements Assessment: This will provide you with the option to assess your overall status within the Professional
Experience assessment system. You may choose to include all files (ALL), only those which have been confirmed by
your employer (CONFIRMED), or only those which have been reviewed (FINALIZED) by the Association.

Review Comments: To see the reviewer's comments on your overall assessment.
Creating an Employment File
You will be creating a new employment file for each of your employment positions. For each period of employment that you
are reporting, you will complete a questionnaire and submit it for verification. Please consult your Student Guide for
information on choosing a verifier if you are entering information for previous employment.
Employment Details
This is information about a single employment file - your position, your supervisor, verifier, and information related to the size
of the company and your salary. This information is important in the verification and review process as it provides
perspective about the information in your questionnaire.
Creating your employment details will automatically return you to a list of your employment files.
The newly created file will show in your employment list as “New”.
To modify and/or add information to your employment file, please click on the employer, highlighted in blue. This will prompt
you to a new window with new navigation tabs across the top: Details, Questionnaire, Attestation, Notes, and Attachments.
Questionnaire
The first step is to enter your experience examples in each of the areas. If an area does not apply to you, leave it blank.
Save your responses at the bottom of each page. Saving will bring you back to the front of the questionnaire.
To continue entering information in the questionnaire, please select the next subject area.
Attestation
These are questions which only your supervisor can answer.
Notes
Students, supervisors and reviewers are all able to view notes and add notes in this section. It is your communication arena.
Notes cannot be edited or deleted after being posted. In addition, notes will be added electronically to report status changes
in any employment file.
Attachments
Add documents you wish to include with this employment file - this may be a letter of reference, a resume, or project report.
Excel, PDF, Word documents are all acceptable. Please make sure that you have permission to attach any confidential
documents or information.
10
Employment Details Page and File Submission
When you have completed to submit your employment file, please go back to the Details page. Please note that before you
submit your file, you need to enter an end date for your employment. If you are still working in this position, please enter the
current month and year of the submission, as this will be the end of your reporting period for this specific employment file.
From this screen, you will be able to submit your file for verification to your supervisor and or verifier, copy a confirmed or
finalized file to create a new file if you are continuing with an employer - either in the same position or a different position.
If you omit a file it will not be included in your assessment. You should omit a file only if you cannot have it verified.
University Degree Requirement and Degree Opportunities
The CGA Association implemented a degree requirement for students entering the CGA Program in 1998/99 and
subsequent academic years. CGA's degree policy maintains the Association’s longstanding tradition of open access to
professional education. The degree is a CGA certification requirement, not an entrance requirement. This means that
students must have or attain a university degree prior to certification but not to enter the CGA Program.
To accommodate students who enter the CGA Program without a degree, the Association is committed to offering integrated
degree opportunities. Students in the CGA Program are currently provided the choice of completing the Laurentian
University Online Honours Bachelor of Commerce Degree or Masters Degree. The degrees are offered by part-time distance
learning. These exclusive and innovative arrangements provide students an excellent and very efficient means to meet the
CGA degree standard. The curriculum of the degrees has been integrated into the CGA Program of Professional Studies.
Laurentian University – the Honours Bachelor of Commerce (H.B.Com) online distance-education program will be of
interest to students wanting to develop strong business and management skills. Available nationally and internationally, this
university degree provides a solid grounding in business administration. Most students will be able to complete the degree
concurrently with CGA studies over an additional five sessions of part-time study.
Laurentian University – Master of Business Administration (MBA) for senior CGA students or CGA members was
developed in order to provide easy access to an affordable MBA degree that can be completed in as little as 15 months. The
unique feature of this MBA program is that there is no on-campus requirement. All courses are delivered online - using the
most advanced technology - giving CGA students and members the flexibility to complete coursework wherever and
whenever they choose.
Steps to Follow When Applying for Admission and Enrolling in Partner University Courses
1.
Ensure that you are an active CGA Student or a CGA Member in good standing
2.
Obtain an application for admission from the LU website www.cga.laurentian.ca
3.
Fill out the application for admission and send two copies to CGA Caribbean for processing along
with the required documents and references, application fee payable to LU (by money order or credit
card), and the application checklist
4.
CGA Caribbean will forward your application to LU by the closest sessional due date, and if
approved, LU will notify you directly approximately 2 months from the time of receipt
5.
After acceptance, obtain a course enrolment form and course Fee Schedule from CGA-Caribbean
students@cga-caribbean.org.bb.
6.
Send the filled out course enrolment form to CGA Caribbean along with course fee payable to CGA
Caribbean (by money order or credit card) for processing (online enrolment is not available for LU
courses).
7.
Contact LU for information about course assignments, class lists, marks, graduation, etc. at
luonline@laurentian.ca
8. For status changes, such as course withdrawals and/or rescheduling, exam deferrals contact CGA
Caribbean – students@cga-caribean.org.bb
11
CGA Program Structure Overview (course sequence diagram)
CGA CERTIFICATION
PROFESSIONAL LEVEL REQUIRED COURSES
ISSUES IN PROFESSIONAL PRACTICE – PA1
STRATEGIC FINANCIAL MANAGEMENT – PA2
PROFESSIONAL LEVEL CAREER ELECTIVE COURSES
Choose one of the following options
CORPORATE & SMALL-MEDIUM ENTERPRISE
INFORMATION TECHNOLOGY
GOVERNMENT AND NOT-FOR-PROFIT
PUBLIC PRACTICE
Advanced Corporate Finance - FN2
Information Systems Strategy - MS2
Public Sector Financial Mgmt - PF1
Advanced Personal & Corporate Tax - TX2
Information Systems Strategy - MS2
or Internal Auditing & Controls - MU1
Internal Auditing & Controls - MU1
Information Systems Strategy - MS2
or Internal Auditing & Controls - MU1
Advanced External Auditing - AU2

UNIVERSITY DEGREE TO BE COMPLETED

Financial Accounting: Consolidations & Advanced Issues
Advanced Management Accounting
Accounting Theory & Contemporary Issues
External Auditing
Personal & Corporate Taxation
Public Practice Audit Case
LEVEL 4
Advanced Studies
FA4
MA2
AT1
AU1
TX1
BC2

LEVEL 3
Foundation Studies
LEVEL 2
LEVEL 1
Financial Accounting: Liabilities & Equities
Corporate Finance Fundamentals
Managing Information Systems
Accounting Business Case
Financial Accounting: Assets
Business Quantitative Analysis
Management Accounting Fundamentals
Business Communication
FA3
FN1
MS1
BC1
FA2
QU1
MA1
CM1
Financial Accounting Fundamentals
Micro & Macro Economics
Business Law
FA1
EM1
LW1
Course Prerequisites
Level 1
FA1
EM1
LW1
No prerequisite
No prerequisite
No prerequisite
Level 2
FA2
QU1
MA1
CM1
FA1
No prerequisite
FA1 course work
No prerequisite
Level 3
FA3
FN1
MS1
BC1
FA2 course work
FA2, EM1
FA1 course work
Levels 1-3
Level 4
AT1
MA2
FA4
TX1
AU1
BC2
FA3, FN1
MA1, QU1
FA3, BC1, FN1
FA3 course work
FA3, MS1, QU1
MS1, FA3, QU1, AU1
PACE
CAREER
ELECTIVES
TX2
FN2
MS2
AU2
MU1
PF1
TX1
FN1
MS1
AU1, BC2, FA4
AU1, BC2
FA2, MA2, AU1
PA1
CAPSTONE
PA2
Levels 1-4, including FA4 & two
PACE electives
Levels 1-4, including FA4 & two
PACE electives
Note 1: The CGA Program structure is designed for each course level to build upon the knowledge gained in prior levels. Though a student may have
completed the prerequisites for a course in a higher level, it is recommended that he/she not register for courses beyond two levels of the highest
completed level. Students granted transfer credits are responsible for understanding all prerequisite course content. Note 2: The professional
experience requirement of the CGA Program must be satisfied prior to the CGA certification.
12
Program Level Descriptions
Foundation Studies - The first three Levels of the CGA program form the foundation studies. These courses provide a solid
understanding of the full cycle financial accounting, economics, law, statistical analysis for business, management accounting,
business communications, and management information systems.
Advanced Studies - Level 4 of the CGA program represents the advanced studies in professional education. The courses at
this Level provide instruction and preparation in advanced financial accounting, advanced management accounting, individual
and corporate taxation, auditing, and accounting theory.
The Business Cases - Business case studies are an integral part of the CGA program. They are designed to help students
learn to apply financial management concepts in a practical and professional manner. Students complete two online case
studies to gain experience in applying business management skills using the industry’s most advanced business and financial
software. There are no exams.
The Professional Applications and Competence Evaluations (PACE) Level - PACE contains the professional courses and
their examinations and is the final Level of the CGA program prior to certification as a CGA. At the PACE Level, students
choose from four different financial management career options. Each option contains two elective courses (each with its own
four-hour certification examination) plus two capstone professional applications courses (each with a four-hour certification
examination). The PACE courses include online teamwork, business simulations, and in-depth case studies. They are designed
to provide students with technical, ethical, leadership, and general management competencies required of a newly certified
CGA. All examinations in the PACE Level must be written through the CGA Association. The Association uses the PACE
examinations to ensure that candidates have demonstrated the professional knowledge and competencies expected of a newly
certified CGA.
Financial Management Career Options
Students have the opportunity to focus the final level of their professional preparation in an area that supports career goals
and interests. These options are designed to help them excel in the business area of their choice.
1.
2.
3.
4.
5.
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.
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
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 with emphasis on public sector accounting, not-for-profit reporting issues, expenditure controls,
and strategic planning.
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.
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 two audit electives.
Professional Applications Capstone Courses
Issues in Professional Practice (PA1) and Strategic Financial Management (PA2) are the capstone professional
applications courses. They are designed to give candidates practice in demonstrating the competencies required of a
newly certified CGA, in preparation for the PA1 and PA2 examinations. The courses develop students’ competencies in
the application and integration of knowledge in two separate but related professional contexts. The PA1 and PA2
examinations are the final examination requirement in the certification process leading to the granting of the CGA
designation.
1.
2.
PA1 requires candidates to solve problems and address issues from the perspective of the accountant
external to the organization providing assurance, tax, or business advisory services. The emphasis is on
competencies in financial accounting, taxation, assurance, and ethics.
PA2 places candidates in the role of financial manager internal to the organization where they are required
to solve problems and address issues typically encountered in this context. The emphasis is on
competencies in financial and management accounting, finance and financial planning, and ethics.
13
Course Descriptions
FOUNDATION STUDIES
ADVANCED STUDIES (cont’d)
Financial Accounting Fundamentals (FA1)
An introductory course in financial accounting that reviews the accounting cycle
and preparation of financial statements.
Accounting Theory & Contemporary Issues (AT1) / (Prerequisite FA3, FN1)
This advanced level financial accounting course provides an in-depth treatment of
current issues and problems in the financial management profession.
Micro & Macro Economics (EM1)
A principles course in the issues, concepts, and theories of micro & macro
economics.
Financial Accounting: Consolidations & Advanced Issues (FA4)
(Prerequisite FA3, BC1, FN1)
This course provides an in-depth study of six major areas of advanced financial
accounting.
Business Law (LW1)
An introduction to the Canadian legal system and its relation to business
operations from a financial manager’s perspective.
PROFESSIONAL LEVEL CAREER ELECTIVES
Financial Accounting: Assets (FA2) / (Prerequisite FA1)
This intermediate financial accounting course focuses on the asset side of the
balance sheet.
Advanced Personal & Corporate Taxation (TX2) / (Prerequisite TX1)
This advanced course covers corporate reorganizations, tax planning, and the
application of tax principles and concepts to complex tax situations of individuals,
trusts, partnerships, and corporations.
Business Quantitative Analysis (QU1)
From a perspective of business and auditing, this course covers the
fundamental concepts in the use of statistical analysis.
Advanced Corporate Finance (FN2) / (Prerequisite FN1)
This advanced finance course provides an in-depth study of issues and tools that
assist financial management decision making.
Management Accounting Fundamentals (MA1) / (Prerequisite FA1*)
This course introduces the main concepts and practices of management
accounting.
Advanced External Auditing (AU2) / (Prerequisite AU1, BC2, FA4)
An advanced audit course providing in-depth study of concepts related to all aspects of
external auditing as well as other types of audit and non-audit engagements, and a
discussion of current issues and future directions in auditing.
Business Communications (CM1)
This course is intended to develop the writing skills professionals require to
succeed in business communications.
Financial Accounting: Liabilities & Equities (FA3) / (Prerequisite FA2*)
This intermediate financial accounting course emphasizes liabilities, equities,
and the analysis of financial statements.
Corporate Finance Fundamentals (FN1) / (Prerequisites FA2*, EM1)
A foundation course in managerial finance that focuses on the major decisions
made by the financial executive.
Managing Information Systems (MS1) / (Prerequisite FA1)
An introductory course in the use of computer-based information systems in
management and accounting.
Accounting Business Case (BC1) / (Prerequisites Levels 1-3)
Students apply and integrate knowledge from various subject areas to solve
specific business problems encountered by a sample company and produce
high-level management reports. The business case generally requires about 50
hours to complete.
ADVANCED STUDIES
Advanced Management Accounting (MA2) / (Prerequisites QU1, MA1)
In this advanced course, students develop a conceptual understanding of the
role of management accounting information in the analysis of business
operations, implementation of effective management control systems and
support of management decisions.
Personal & Corporate Taxation (TX1) / (Prerequisite FA3*)
This course covers the fundamental principles, concepts, and application of
Canadian federal income taxation for individuals and corporations.
External Auditing 1 (AU1) / (Prerequisites QU1, FA3, MS1)
This introductory course covers the principles and procedures of external
auditing.
Public Practice Audit Case (BC2) / (Prerequisite AU1*)
Provides hands-on experience preparing the audit working papers required to
support an audit opinion. This business case generally requires about 85 hours
to complete.
Information Systems Strategy (MS2) / (Prerequisite MS1)
This advanced course in analysis, design, and implementation of computer-based
information systems is presented from a management end-user perspective.
Public Sector Financial Management (PF1) / (Prerequisites FA2, MA2, AU1)
This advanced course deals with current and best practice financial management
concepts, methods, and standards in use in the public sector.
Internal Auditing & Controls (MU1) / (Prerequisite AU1, BC2)
Objectives, concepts, principles, procedures and techniques of management auditing,
as well as the role of the management auditor in today’s business systems are covered
in this course.
PROFESSIONAL LEVEL CAPSTONE COURSES
Issues in Professional Practice (PA1)
(Prerequisite – Levels 1-4, including FA4 & two PACE electives)
Prepares students to integrate and apply the competencies that a professional
accountant external to an organization and providing business advisory services
should possess. Using case studies and business simulations, students develop
and demonstrate their ability to anticipate and solve real world problems. The
course introduces emerging issues while emphasizing competencies in financial
accounting taxation, and assurance. Online discussion groups are used to further
develop such competencies as communications, teamwork, and time management.
Strategic Financial Management (PA2)
(Prerequisite – Levels 1-4, including FA4 & two PACE electives)
Develops the professional competencies a CGA requires to effectively manage an
organization’s financial affairs from an internal perspective. In this course students are
introduced to strategy and leadership competencies. They are also required to
demonstrate their ability to integrate and apply knowledge from management
accounting, finance, and management information systems. Online case discussion
groups and business simulations are used to hone core professional competencies in
communications, teamwork and time management.
*Must have qualified to write or have written the exam.
The course descriptions listed above are brief overviews of the content of each
course. For more details, please refer to the CGA Canada Syllabus, found at:
http://www.cga-canada.org/en-ca/Programs/Overview/Pages/ca_edu_syllabus.aspx
14
GENERAL INFORMATION, POLICIES AND PROCEDURES
Code of Ethical Principles and Rules of Conduct
The Code of Ethical Principles and Rules of Conduct provides standards of acceptable behaviour of Association members.
They apply to all members of the Association, and extend to students (except where the wording of any Rule makes it clear that
it specifically relates to graduate members only). The Code provides members (students and graduate members) a positive
guide to carrying out their career related activities in a professionally acceptable and ethical manner. The Code also provides a
basis for enforcing a minimum level of acceptable behaviour. The Code can be found on the CGA Canada website
http://www.cga-canada.org/en-ca/StandardsLib/ca_ceproc_v2-11.pdf
National Academic Integrity Policy
Students are expected to display a high level of ethical behaviour and integrity. You are expected to strictly adhere to this
Academic Integrity Policy which specifically governs your assignment and exam related work. The policy outlines what is
expected of you; identifies a list of academic integrity violations, which are not exhaustive; and identifies the consequences
of non-compliance to this policy.
Assignment Expectations
Assignment Violations
Studying in groups is encouraged and recognized by
the Certified General Accountants Association of
Canada as beneficial to students. However, answers
to assignment questions are required to be produced
on an individual basis, unless expressly noted.
Therefore, all work submitted by a student for any
course assignment, or business case, must be
original work done by that student during that
session for that course. Any work copied from
another source is considered a violation of the
Academic Integrity Policy.
•
•
The Association may use computer software that
highlights assignment answers that have been
copied from suggested solutions, textbooks, course
module notes, marker comment sheets, and
assignments submitted concurrently or previously by
you or another student.
•
•
•
•
Assignment Violation Consequences
Copying from another student’s assignment.
Copying from one’s own previously graded
assignment.
Copying material from a marker’s comment
sheet, suggested solution or any other source.
Inappropriate posting/distribution of answers from
a marker’s comment sheet, suggested solution or
any other source.
Copying of the words, ideas, or data of another
person/resource. This extends beyond the
misuse of course material and includes the
potential misuse of all intellectual property.
Plagiarism is a form of copying. Plagiarism
occurs any time someone copies from published
material without acknowledging the source.
Pretending to be another or attempting to have
oneself represented by another in submitting of
assignments, or participating in group work.
•
•
•
•
An official reprimand letter of warning from the
Association, which will be placed in your
permanent file.
0 (zero) marks on the assignment question and
an official reprimand letter from the Association,
which will be placed in your permanent file.
0 (zero) marks on the entire assignment and an
official reprimand letter from the Association,
which will be placed in your permanent file.
Failure in the course (DNQ) including an official
reprimand letter from the Association, which will
be placed in your permanent file and immediate
suspension from the CGA program. Applying to
be re-admitted into the CGA program would be
allowed after the suspension period has lapsed
and if re-admitted, you would be required to
complete the CGA program in effect at the date
of re-admission.
A
If a student’s assignment or exam is identified as having breached the Academic Integrity Policy, the following consequences
may be administered: E
Exam Expectations
Exam Expectations
Exam Violations
Exam work must always be completed on an
individual basis.
•
•
All responses to exam questions must be original
work done by that student during the exam.
•
Cheating of any kind is considered a violation of the
Academic Integrity Policy.
•
•
•
•
•
Exam Violation Consequences
Copying from another student’s exam.
Allowing another student to copy from your
exam.
Copying from any devices that allow
transmission.
Writing past the allotted exam time or completing
exam questions prior to the start of the exam.
Communicating with another student during the
exam regardless of the nature of the discussion
or exchanging notes.
Using material that is not identified as “allowable”
exam room material.
Neglecting to adhere to the “non-disclosed” exam
policy.
Pretending to be another or attempting to have
oneself represented by another in the taking of
an examination.
15
•
•
•
An official reprimand letter of warning from the
Association, which will be placed in your
permanent file.
0 (zero) marks on the exam and an official
reprimand letter from the Association, which will
be placed in your permanent file.
0 (zero) marks on the exam including an official
reprimand letter from the Association, which will
be placed in your permanent file and immediate
suspension from the CGA program. Applying to
be re-admitted into the CGA program would be
allowed after the suspension period has lapsed
and if re-admitted, you would be required to
complete the CGA program in effect at the date
of readmission
Application of an academic consequence would proceed as follows:
1.
2.
3.
4.
5.
6.
7.
The Association is notified by a marker, invigilator, student or another credible source that a suspected academic
integrity violation has occurred.
The Association’s manager of program delivery will investigate to determine if it is a valid complaint. If so, the
Association will contact the student(s) in question.
The student(s) will have an opportunity to provide their facts against the complaint (if any).
The Association’s manager of program delivery will determine if the application of a consequence is required and
the nature of the consequence based on the severity of the violation.
The student(s) will be officially notified of the violation and the consequences being administered.
The student(s) will have the right to appeal the decision, if it is withdrawal. This appeal must be submitted to the
Appeals Committee within 10 business days of being notified of the Association’s decision.
At the next scheduled meeting of the Appeals Committee, the appeal will be reviewed based on the merits of the
individual case. The Appeals Committee has the discretion to rescind the withdrawal, allow the withdrawal to stand
unchanged, or administer another consequence.
There is no time limit on the retroactive nature of the application of these consequences.
Course Withdrawal/Refund Policy
Full course refund applies if Program entry is rejected.
If a student withdraws from a course two weeks prior to the course start date a full or partial refund or credit may apply. If the
course fee was paid via a credit card, a refund, if applicable, may be reversed back to the credit card. If the course fee was paid
via a bank draft, the refundable amount will be held in the student’s account for future use. A refund or credit will not be
processed if notice of withdrawal from a course reaches the regional or representation CGA office after the course starts. An
academic penalty may apply depending when the withdrawal request is submitted (see Important Dates Schedule on the
regional CGA website).
Refunds for inadvertent overpayments will not be processed. Overpayments will be held as credit in the student’s account for
future use. If payment was received via a credit card transaction, the overpayment may be reversed back to the credit card.
Program Withdrawal/Readmission Policy
Voluntary Withdrawals
Students who do not register and/or renew their student status for one or more complete academic years will be considered
voluntary withdrawals and will be required to apply for readmission into the Program. Students requesting readmission are
required to submit a written request and a re-evaluation fee to their regional or representation CGA office. All students seeking
readmission will have their CGA academic records re-evaluated to current standards of the CGA Program (see Inactive Status).
Compulsory Withdrawals
Students who have been required to withdraw from the CGA Program due to academic performance may apply in writing for
reinstatements two years after their compulsory withdrawal. A re-evaluation of all CGA courses completed in the past will be
required in order to conform to current CGA Program standards. Examples of possible causes for compulsory withdrawal from
the CGA Program are:



Maximum number of attempts at any one course/exam
Expired time limit
Disciplinary action
Number of Examination Attempts Policy
Students are permitted a maximum of four attempts at any one CGA course and/or exam. Failure to obtain the required grade
on a course exam or supplemental exam, or disqualification from writing an exam (status mark DNQ) due to unsatisfactory
assignment submission are considered attempts. In cases where students voluntarily change electives after failed attempts at
one elective, the students may have up to a total of four attempts in the two courses. Should the students be unsuccessful after
four attempts, they will be required to withdraw from the CGA Program for a minimum of 1 academic year. At the discretion of
the Association, an additional attempt may be granted if the student is in the final stages of the Program.
16
Time Limit Policy
There is a time limit for all students to complete the CGA Program. While the Program is designed so that a student can finish in
six years, the Association recognizes that students will progress at different rates. Students enrolling in the first year without
any transfer credits must complete the Program within ten years of initial registration. Extension of two years is granted to
students without a university degree or to students who choose to complete another CGA sponsored degree through a partner
university. Additional extension of three years will be considered for completion of the required professional experience.
Time Limit Calculation
Number of Transfer
Credits Granted
Maximum Number of Years
Allowed on the Program
Number of Exams
Required at Admission
Maximum Number of Years
Allowed in the Program
0–3
10
4
3
4–5
9
5
4
6-7
8
6-7
5
8-9
7
8-9
6
OR
10 - 11
6
10 - 11
7
12 - 13
5
12 - 13
8
14
4
14 - 15
9
15
3
16 - 19
10
Students who reach the end of their time limit will be required to withdraw (see Compulsory Withdrawal) from the CGA Program.
At the discretion of the Association, an extension may be granted upon written request if the student is in the final stages of the
Program.
Application for Transfer Credits
The Association may grant transfer credits for examinations written at recognized universities, colleges and other
professional associations providing the course content and standards are considered equivalent to a course in the CGA
Program of Professional Studies. University or college education is not an entrance requirement; however, a university
degree must be attained prior to CGA certification. To accommodate students who enter the CGA Program without a
degree, the Association offers integrated degree opportunities via distance or online studies through partner universities
such as the Laurentian University.
Students with accounting academic background or a university degree should first apply for transfer credits to determine
their standing in the CGA Program. The application for advanced standing must be filled in and sent to the regional or
representation CGA office for assessment, along with original transcripts (photocopies of transcripts must be certified by a
notary public) by the specified deadline. Assessments may take anywhere from two to four weeks and are valid for the
academic year in which they were provided.
In some cases, a challenge examination will be granted if there is any doubt as to whether or not a full transfer credit is
justified. A challenge examination exempts students from submitting weekly assignments; however, the CGA examination in
that subject must be written within 12 months from the time of enrolment.
Application for Enrolment (New Students Only)
All Forms and Schedules can be found on the regional CGA website. Students with confirmed advanced standing or those
without accounting academic background may fill out an Application for Enrolment in detail by following the instructions on
the form, and send it to the regional or representation CGA office along with a Basic Tuition Fee, course fees, transfer credit
fees, etc. New students can enrol at any time of the academic year by the applicable due dates for the 4 sessions.
New students are also assessed a one-time entrance fee to cover a portion of the start-up costs. The fee contributes to the
cost of academic assessment, if any, set-up of a regional student file.
17
Application for Re-Enrolment (Existing Students Only)
Existing students must re-enrol online by the set due dates visit www.cga-caribbean.org.bb for more information.
Important Information for Enrolling and Re-enrolling Students
Links to online re-enrolment, and enrolment status change forms can be found on the regional CGA website. All students
should register as early as possible to facilitate delivery of course materials (see Important Dates Schedule on the regional
CGA website).
Course/Exam Selection and Fees. When selecting your courses, see Course Prerequisites in the Student Handbook as well
as the Course Offerings, Exam Timetable, and Fee Schedule on the regional CGA website.
Status/Address Changes, Course Additions, Withdrawals, Exam Deferrals, etc. To request any changes to your current
demographic or enrolment status, use relevant forms found on the regional CGA website or obtain them from the regional or
representation CGA office.
Student Number
All students are assigned a permanent student number. This number will normally remain with the student throughout the CGA
Program and will also be carried forward after the student is admitted into CGA membership. It is of great importance that all
assignments, correspondence, and payments to the Association bear this number.
Basic Tuition Fee
All students are required to pay the non-refundable Basic Tuition Fee annually. New students have an option to pay a pro-rated
Basic Tuition Fee depending on the session they first enrol in (see Application for Advanced Standing and Fee Schedule on the
regional CGA website). Existing active, re-enrolling students pay the full Basic Tuition Fee annually regardless of the session
they enrol in.
Inactive Status Fee
Students may take a maximum of two years off from their CGA studies whenever they choose, provided they register annually
as ‘Inactive’ CGA students by paying the annual Inactive Student Fee. The two years will not be counted as part of their time
limit.
Inactive students may change their status to ‘Active’ during the academic year. When a student changes his/her status to
active, the full academic year will be counted as part of the maximum number of years allowed on the Program.
Outstanding university degree and professional experience requirements may cause a delay in completion of the CGA Program
and certification. If a student enrols in a university degree Program required for CGA certification, the Inactive Status Fee must
be paid to retain current status. If extra time is needed to satisfy the professional experience and/or the university degree
requirements, the Inactive Status must be maintained. Up to two additional years for each of the two requirements (professional
experience and degree) will be permitted.
Course Fee Structure
Course fees are generally structured to include the costs of textbooks, lesson materials, educational software, assignment
marking and course examination fees.
Course fees are divided into two categories:
1.
2.
Regular course fee for students progressing in the Program from one course to another. These fees normally include
textbooks and software, except where provided in prerequisite courses.
Repeat course fee for students who repeat a course and have been issued the textbook and course materials
previously. The repeat fee only applies if the student repeats the course in subsequent sessions where the textbook
remains the same as previously issued. If the course is revised and a new/updated textbook is required, the regular
course fee applies.
Course fees do not include the following materials:



Microsoft Office software
CICA Accounting, Assurance, and Public Sector Accounting Handbooks required for FA4, AT1, AU1, AU2, and PF1
respectively (these must be purchased online).
Supplemental or deferred examination fees
18


Late assignment submission fees
Textbook for a challenge examination enrolment; textbooks may be purchased from CGA at cost plus shipping fee
Payment of Fees
Students may forward all payments to their regional or representation CGA office by the following options; where applicable:
1.
2.
3.
Online (existing students only; first time enrolment applications are processed by the regional office)
By Fax or e-mail – VISA or MasterCard credit card payment
In Person or mail – bank draft or credit card payment
Official and Unofficial Transcripts of Marks
At the end of each academic year, following the June examination results release, each student registered during the academic
year can print an updated unofficial transcript of their CGA academic history from the MyCGA Services website account
www.mycgawebservices.org . The transcript includes a detailed list of the results of all course registrations along with any
approved transfer credits.
The information on the transcript is the basis by which the student’s eligibility for graduation is determined. It is of utmost
importance that all transfer credits and course marks are accurately listed. If there are any discrepancies, errors or omissions in
the student’s academic history, the regional office should be notified immediately.
A student may request an official transcript to be sent to another institute or employer; an official transcript will not be mailed to
the student directly. There is a fee associated with this request and must be paid prior to the release of the transcript.
To order an official transcript, students must submit a written request or a filled out ‘miscellaneous order form’ (see Forms on
the regional website) along with the applicable fee to their regional or representation CGA office.
Student Appeals
A student who believes that a rule or regulation has been unfairly applied may appeal to the regional or representation CGA
office. Rules and regulations exist, in part, to ensure that all students are treated equally and fairly. They will not, therefore, be
waived or modified for personal, employment or study problems that are the result of what is generally accepted as common or
normal circumstances. The regional or representation CGA office may consider waiving or modifying rules or regulations in
exceptional or unusual circumstances, or when, in the opinion of the respective CGA office, the rule or regulation has been
unfairly applied.
Appeals should be submitted to the regional or representation CGA office within two weeks of the date on which the rule or
regulation was applied. The appeal should:

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state which rule or regulation is in question
state why the appellant believes the rule or regulation has been unfairly applied
include all pertinent details, stated clearly and concisely, that have a bearing on the matter
be accompanied by supporting documents where applicable
be signed by the appellant
Address Change
As we move towards increasing reliance on electronic communication with students and members, it is crucial that our records
remain current. To ensure that students continue to receive hard copy as well as e-mail communications, the students must
update their contact information by updating their online profile via the regional website and/or www.mycgawebservices.org
account immediately upon any change (e.g., residential address, employer name and address, apartment and/or office number;
residence/business telephone; e-mail address, and preferential mailing address for correspondence and/or shipping.
Student Transfers
Students who move out of their jurisdiction where they started the CGA Program may continue the studies with other provincial
or regional affiliate offices. Transfers of records between affiliates are made at the end of an academic year after the results of
the June examinations are released. Students moving during the academic year will be required to complete their current year's
studies with the region they started the academic year with. If these students are scheduled to write exams, arrangements will
be made with the Associations in the new jurisdiction to accommodate them at their exam sitting locations (see Exam Venue in
the Exams Section).
Students can obtain a transfer form from their regional or representation CGA office. It should be returned – duly filled in and
signed - to the regional or representation CGA office from where the student is transferring from. If a student is transferring from
19
one of the international regions to Canada, documented proof of permanent Canadian residency is required. At the end of the
academic year, student transfers are processed without problems, however, the students may need to skip a session as
transfers may take anywhere from 2 to 4 weeks.
CGA Exam Centres and Regional Chapters
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Exam Centre in Hong Kong is administered independently by CGA-Hong Kong
Exam Centre and Member administration in Bermuda is provided by CGA-Nova Scotia
Exam Centre in Mauritius is administered by CGA-International and CGA Representation Office in Mauritius
Exam Centre in Manila, Philippines is administered by CGA-International assisted by local representatives
Exam Centre in New Delhi, India is administered by CGA-International assisted by local representatives
Member and MRA administration in International/Other areas is provided by CGA-International
Regular Exam Centres
Caribbean Exam Centres - Region 40
Student and Member administration by CGA-Caribbean - located in Barbados
Anguilla
Antigua & Barbuda
Bahamas
Barbados
Belize
British Virgin Islands
Cayman Islands
Dominica
Grenada
Guyana
Jamaica
Netherlands Antilles
Nevis
Saint Kitts
Saint Lucia
St. Vincent & the Grenadines
Trinidad and Tobago
US Virgin Islands
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COURSE COMPONENT INFORMATION
Computer Integration
Computer System Access
All CGA students must have access to, and the familiarity to use the appropriate computer hardware, operating system
software, and the Internet. The Internet technology helps students learn more efficiently; offering them access to a variety of
on-line services, including course tutor assistance, on-line lectures, technology support, and assignment submission.
Internet Service and Security Software
All students must have ready access to a reliable Internet Service Provider. CGA-Canada has been constantly moving in a
direction to online course delivery. In fact, students in both the foundation and Advanced Studies may now require extended
use of Internet time for some of the course offerings. Because viruses are getting more rampant, anti-virus software with
regular update service is a mandatory component of student computer systems.
An electronic purchase of security software Trend Micro Systems antivirus software is available to students through CGACanada (see instructions below). This security bundle includes the following key features:
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Comprehensive virus protection
Enhanced spyware detection and removal
Anti-phishing
Home network control (including wireless networks)
Wi-Fi intrusion detection
Improved spam filtering
Personal firewall
E-shop link to purchase the security software license is: https://eshop.cga-canada.org/securitysoftware/
Download the trial version of Trend Micro Internet Security from:
http://www.trendsecure.com/easy_install/installer/entry/TM.COM/en/TIS17-S/en-US
Once you put in the license key (that you purchased from CGA Canada) it will become the full version.
Recommended and Minimum Computer System for 2012/2013
Required operating system and software
The following are the required operating system and software applications for students in the CGA Program of Professional
Studies:
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*
Windows 7 or Windows Vista Service Pack 1 – English language versions only
Internet Explorer 8 or 9
Microsoft Word and Excel, 2007 or 2010** - 32 Bit version only
Adobe Reader X
Adobe Flash Player most recent version
* Apple (Mac) Computer systems are not supported.
** “Click-to-run” installation is not supported.
Versions released after February 2012 published may not be fully supported. Textbook material on publishers’ websites may
require additional software to be installed. Students are strongly advised to have up-to-date antivirus software or an Internet
security package.
Students must have the ability to make changes to settings (including security) and install software (applications and browser
plug-ins as required) on the systems they use.
21
Minimum student computer hardware
The following is the minimum computer system on which the above applications and software should be installed for use with
specific courses in the CGA Program of Professional Studies, and interaction through the Blackboard Academic Suite™
Online Learning Environment:
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Intel core 2 duo or equivalent processor
2 GB Memory
Up to 20 GB available harddrive space
DVD/CD-ROM drive
Video card with 128 MB onboard memory and DirectX technology
15” Monitor capable of 1024 X 768 resolution
Sound card and speakers
Broadband (high speed) Internet connection
Any Windows-compatible printer
This configuration may not be adequate in future years or for other applications.
*Microsoft Software. For 2012/2013, students must have access to Microsoft Office 2007 or 2010, both of which include
Excel, Word, Power Point and Internet Explorer. The following software access options are available for enrolling students:
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own purchased software, or
employer's copy on their computer system, or
colleague's copy on their computer system
General instructions re computer knowledge of MS Windows and MS Excel, which is required to complete the CGA studies,
are housed on the BlackBoard Online Learning Environment within the resources library.
*Sage AccPac ERP 5.6A. Sage AccPac ERP 5.6A for Windows – educational version (ACP) – is included with the Level 2
Financial Accounting (FA2) course; however, students who are not required to complete FA2, can purchase this software for
use in the Level 3 Financial Accounting (FA3) course and Accounting Business Case (BC1) at the regional or representation
CGA office. Students may also purchase a computer tutorial (CT3) – Accounting Using AccPac – if they are not familiar with
the software.
*CICA Handbooks Software. Access to purchase CICA Handbooks is available online. They are required for the following
courses:
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FA4/AT1 (Accounting Handbook)
AU1/AU2 (Assurance Handbook)
PF1 (Public Sector Accounting Handbook)
The CICA Handbook is purchased directly through the CICA online store http://www.castore.ca/infor/cga the access to
which will be through a link within BlackBoard OLE. The students create an account in the CAstore to purchase a current
version of the respective Handbook (approximate cost is C$150). To create this account, the students are required to
provide a ‘mock’ shipping address, however this address will not used for shipping nor for billing. Technical support is
provided online through the ‘knotia’ site under the Help menu, or via email at support@knotia.ca . The links to the Handbook
products can be accessed on course-specific pages for easy access. Students should plan to enrol in both accounting
and/or Assurance courses in the same academic year so they can make use of the respective Handbook for both without
having to purchase updates, etc.
*Other Educational Software Requirements
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ACL for Windows distributed with AU2 and MU1 – Auditing courses
CANTAX for Windows distributed with TX1 – Taxation course
CaseWare for Windows distributed with BC2 – Public Practice Audit Case
*All software is protected by copyright laws
22
Technical Assistance for Software and Online Problems
Students requiring assistance loading or operating the required CGA educational software should refer to the Resources
Section/Technical Support of their online User Desktop.
Miscellaneous Course Materials
Calculators
Students are permitted to use the calculator of their choice for CGA examinations provided it is a non-printing, silent
calculator that has no more than one line of display and no alpha keys. The following is a detailed list of the minimum
calculator functions recommended:
-
-
On/Off/Clear - turns calculator on - off and clears display
Mode - there are three different modes - statistics, financial and profit margin
Display is a maximum of 12 digits
Store – stores the displayed numeric value in the memory
Recall memory – Displays the number stored in memory
Arithmetic keys: =, +, -, x, ÷, +/-(change sign)
2
x
1/x
x
Math operations = 1/x (reciprocal), x , y , y ,lnx (Natural Logarithm), e (Natural Antilogarithm), square root
Percentage - add-on percentage, discount, percentage ratio and percentage change
Margin and mark-up
Compound interest - present value and future value
Annuity compound - present value of annuity and annuity due and future value of an annuity and an annuity due.
Special monthly compounding or payment periods for annuities.
APR and EFF - Annual percentage rate and Annual effective rate
Balance, interest and principal for a single payment and for a range
Statistics - Data mean standard deviation, population standard deviation, sample standard deviation, intercept/slope,
correlation and predicted value.
Electronic Ethics Readings Handbook
Ethics are an integral component of a CGA's professional responsibilities. Accordingly, ethics studies have been integrated
into courses throughout the CGA Program. Also, information with an increased focus on what a student needs to understand
to be successful in PA1 and PA2 is now included. All students will be able to access the electronic version of the CGA Ethics
Readings Handbook through the BlackBoard OLE within the resources library.
Study Guides
Students can access numerous Study Guides through the BlackBoard online learning environment. Some of the topics are:
how to keep interested and motivated, how to budget your time; making the most of your memory; preparing for
examinations; etc. These guides were prepared especially for CGA students and should be read in their entirety.
23
ASSIGNMENTS AND OTHER COURSE WORK
Course Work Delivery Using Online Technology
All CGA distance courses are delivered using the BlackBoard online learning environment (OLE). The new course delivery
platform offers students a more efficient and effective learning experience. Become familiar with the new learning resource,
and take advantage of such a dynamic new application. Services on BlackBoard include mini tutorials, automated course
updates and comprehensive course reviews. Students may customize the BlackBoard interface and use the built in tools to
effectively organize your student schedule for the academic year. Students who are familiar with other learning management
systems may note some differences:
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OLE supports ‘virtualization’ – live or on-demand interaction using Web-conferencing.
Upon every login students will have access to all new course updates, threads, activities that have occurred since
the last login via a new feature of the system “What’s New”.
OLE provides students with peer-to-peer tutoring services and a Course Director who monitors these forums.
OLE contains the course content and assignment submissions in different areas of the website so learning how to
navigate efficiently and effectively is of essence.
Quizzes completed on OLE must be completed in a single sitting.
Assignment Submission Due Dates
Due dates for assignment submission are listed on BlackBoard Online Learning Environment in the Course link under the
Course Schedule tab. In OLE the assignment submission will be staggered for some courses. In other words, the pattern of
submission days will change. Unlike in the past when submission due dates were restricted to Tuesday Noon Pacific Time,
now the submission days for some courses will be on Tuesday, for some courses on Wednesday, and on Thursday at noon
local time. A late assignment submission of up to 5 calendar days may be granted for Advanced Level 4 courses when a
payment of corresponding late fees is received by CGA (see Fee Schedule). An extension of submission due dates for any
quizzes and/or any assignments is not be available in the Foundation Level courses.
Online Quizzes and Integrative Assignments - Levels 1, 2, 3 and 4
In some courses, online integrative assignments are submitted with course modules 5, 7 and 9, and are marked by a
regional marker. Quizzes are submitted with modules 2, 4, 6, 8, and 10 in all Level 1, 2, 3 and 4 courses. The online
quizzes, which are composed of multiple-choice questions are generated randomly from a bank of questions applicable to
the module, and are marked immediately after submission. Through online assignments and quizzes, students accumulate
marks towards their final grade.
Since marks for quizzes and assignments in Level 1, 2, 3 and 4 courses count toward the final course grade, the course tutor
is not permitted to answer questions that deal directly with the assignment.
Students should complete the online quizzes once they have studied the associated module material. Each online quiz will be
available only for a limited period (approximately 2 weeks). Students will not be able to access the online questions outside the
availability period.
Course Enrolment Types
Regular
Repeat
–
–
first time enrolment in a new course and exam – materials included
repeat enrolment in a course and exam – textbook not included
Course Withdrawal Processes and Status Codes
The duration of courses is 10 weeks/modules. Students must advise the regional or representation CGA office in
writing before the official withdrawal deadlines (see Forms and Important Dates on the regional CGA website).
DRP Status with a refund – (course drop) records the fact that the student enrolled in the course but dropped out of it at least
two weeks prior to course start date. This status is used for internal purposes only. It is not recorded on the transcript of marks,
and it does not constitute an academic penalty. A full refund less administrative charges may be available if materials were not
shipped.
ETR Status with partial refund – (withdrawal and/or rescheduling to the next available session within the academic year)
th
records the fact that the student did enrol in the course but officially dropped out by Monday of the 4 week of the course
24
duration. This status is used for internal purposes only. It is not recorded on the transcript of marks, and it does not constitute
an academic penalty. A partial refund may be granted under extenuating circumstances.
ETR Status – (course withdrawal) records the fact that the student was enrolled in the course but officially dropped out by
th
Monday of the 8 week of the course duration in order to re-enrol in it in the future. This status is recorded on the transcript of
marks, but does not constitute an academic penalty.
Marks for Course Work
Foundation and Advanced Studies Courses / Levels 1 to 4
All Level 1 to 4 courses are delivered online, and all consist of 10 modules (lessons). Most courses in Levels 1 to 4 have 3
integrative assignments. Integrative assignments are not module-specific; they cover all material learned to date in the
course. All courses in Level 1 to 4 have 5 quizzes, which are completed and submitted online in a single sitting per quiz. The
final course grade comprises 30% course work (i.e., marks obtained for the course module quizzes and/or assignments for a
maximum of 30 marks), plus 70% of the exam mark. In other words, the blended mark is 70% of the raw exam mark plus the
total marks received for quizzes and assignments. To illustrate, if a student does not submit the course work, the final
course grade will be 70% of the raw exam mark, where the student needs to receive 100% on the exam to attain 70% final
course grade. Students who defer the writing of their exam to the next available session will be unable to carry forward their
current quiz and assignment marks, and the deferred exam mark alone will determine the final course grade.
Courses with 3 integrative assignment (5, 10, 5 marks respectively) and 5 quizzes (2 marks each)
A student scores a total of 8 marks (out of 10) on the online quizzes, 15 marks (out of 20) on the integrative assignments, and
60 (out of 100) on the final examination. In this case, the calculation is:
Raw examination mark: 60
Combined grade: First, the raw examination mark of 60 is converted into a mark out of 70, resulting in a scaled mark of
42. Then this scaled examination mark is added to the combined online quiz and integrative assignment marks:
42+8+15 = 65 (course pass)
Courses with 5 quizzes (6 marks each)
A student scores a total of 15 marks (out of 30) and 65 (out of 100) on the final exam. In this case, the calculation is:
Raw examination mark: 65
Combined grade: First, the raw examination mark of 65 is converted into a mark out of 70, resulting in a scaled mark of
46. Then this scaled examination mark is added to the combined online quiz marks: 46+15 = 61 (course failure)
Notice that even though this student attained a raw pass mark on the examination, the low online quiz marks resulted in a failing
final grade.
If a student defers an exam to the following session, the course work marks gained from the quizzes and/or integrative
assignments will not be transferable to the session when the exam is actually written, and will not be part of the final grade. The
deferred exam mark alone will determine the final course grade.
BC1 and BC2 - Accounting Business Case and Public Practice Audit Case
Business case studies are an integral part of the CGA program. They are designed to help students learn to apply financial
management concepts in a practical and professional manner. Students complete two online case studies to gain experience in
applying business management skills using the industry’s most advanced business and financial software. BC1 – Accounting
Business Case and BC2 - Public Practice Audit Case are now deployed through the BlackBoard Online Learning
Environment (OLE). Direct submission of assignments and marking in the OLE environment are online processes.


All 5 assignments must be submitted in order to pass a case.
Non-submission of an assignment will result in a grade of zero.
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BC1
5 Assignments; No Quizzes, No Exam
Total possible marks 126 - of which 82
(65%) are required to pass
BC2
5 Assignments; No Quizzes, No Exam
Total possible marks 100 - of which 65
(65%) are required to pass
Assignment 1 – Trial Balance Submission - 5 marks
Assignment 2 – Transactions and Financial Statements – 55 marks
Assignment 3 – Deepak’s Excavation – 20 marks
Assignment 4 – Accounting Issues and Pension Issues – 34 marks
Assignment 5 – Emerging Issues Report – 12 marks
Assignment 1 – Tasks 1 to 4 – 26 marks
Assignment 2 – Tasks 5 to 7 – 26 marks
Assignment 3 – Tasks 8 and 9 – 13 marks
Assignment 4 – Tasks 10 – 25 marks
Assignment 5 – Task 11 Respond to Review – 10 marks
week 1
week 3
week 5
week 7
week 9
week 2
week 4
week 6
week 8
week 10
PACE Level Elective Courses
All PACE courses are delivered online and span a 10-week period. A minimum of 65% for combined course work (i.e., marks
obtained for course module assignments and discussions) determines if a student qualifies to write the exam. The term work
marks are not combined with the exam mark; the exam mark alone determines the final grade.
Capstone PA1 and PA2 Courses
The PA courses are intended, primarily, to help candidate prepare for the capstone PA examinations. The courses include a
series of assignments that emulate questions and cases typical of those found on the PA examinations. The assignments
provide opportunities to practise analyzing and responding to cases. The evaluation method in the course assignments is
similar to the method used in evaluating the examinations. The time and care devoted to completing the PA assignments is
an important part of examination preparation. The Introduction to PA exams in the course modules contains more
information on how to best use the course to prepare for the examination.
The CGA Competency Framework outlines 130 specific competencies that are considered by the CGA Association to be
essential qualifications of a newly-certified professional accountant. Each PA examination is designed to assess a critical
sample of the examinable competencies contained in the framework. All of the examinable competencies, along with their
required proficiency levels, are listed in the exam blueprints:
http://www.cga-canada.org/en-ca/Programs/PACE/ProfessionalApplicationsExaminations/Pages/_ca_pa_index.aspx
For assessment purposes, the PA examinable competencies are organized into three categories, namely, core
competencies, core-related competencies and professional qualities and skills.
26
EXAMINATIONS
Overview of the Education Examinations Process
CGA examinations have the purpose of evaluating whether a student has demonstrated the core competencies required of a
newly certified CGA or required to continue in higher level courses of the Program at an appropriate performance level.
Examination Development and Review
Each year a complete examination set and the corresponding suggested solutions are prepared by a CGA course examiner.
Each CGA examiner is a highly qualified academic from the university community or a well-recognized practitioner in the
discipline of study. In some cases, the examiner is also the course author. In collaboration with the course author, the examiner
will prepare a practice examination for the current academic year.
Once an examiner has prepared the complete examination set (that is, all examinations required for a course throughout the
year) and the corresponding suggested solutions, they are reviewed by subject matter experts. These reviews include
independent content and quality control reviews by CGA-Canada staff. In addition, reviews of certification examinations are
performed by two separate committees of subject matter experts administered by regional associations. The purpose of these
reviews is to ensure each examination has appropriate content coverage, relationship to course material, form, accuracy, and
clarity. A designated committee chair is responsible for resolving any difficulties directly with the examiner.
Examination Marking and Mark Release to Students
In the Foundation and Advanced Levels of the Program, the exam mark does not determine the final course grade. Combined
marks from course work plus weighted exam mark comprise the final grade. On the other hand, in the PACE Level, the exam
mark alone determines the final course grade. In the PACE Level, to pass a course an exam mark of 65% or higher is required,
with the exception of the PA exams which do not receive percentile marks. A mark of P (pass), F (fail), H (honours), or S
(Supplemental Exam Entitlement) is assigned to PA writers based on assessment of competencies covered in AU1, AT1, FA4,
FN1, TX1, and MA2.
After the examinations are written, the papers are sent to the examiner for marking. If a large number of papers must be
marked, the examiner selects and supervises a marking team. When a marking team is required, one marker marks the same
question on each paper. This process is designed to ensure fairness and uniformity in the marking. After all the papers have
been marked, the examiner reviews all examination papers in which the final course mark is in the range of 63% and 64%.
Finally, CGA-Canada conducts quality control checks on each failing examination paper through a RE-ADD process to
eliminate the occurrence of clerical errors. This process focuses on the following types of errors:



incorrect addition of marks
omission of marks for a question or part of a question
credit not given for a correct answer
The final course marks results are reviewed by the National Education Committee.
The regional or representation CGA office releases the marks online on the same day that they are received from the
National Office. On that day, students can view their exam marks in their online MyCGA Web Services account under
Course History.
Students with any concerns regarding a question(s) on an examination which they have written, should e-mail their regional or
representation CGA office immediately with an explanation of the concern.
Exam Mark Appeals
There are three types of exam mark reviews, which are available to students who failed their examination. Students can
request the following if they feel the marking was unfair. A fee (see Fee Schedule on the regional CGA website) must
accompany the request.
Re-grade of the student’s examination paper is performed by an independent qualified marker. The student receives written
confirmation of the re-grade mark from CGA-Canada, along with a detailed mark breakdown for each question. The Association
cannot guarantee that a student will receive the results of a re-grade prior to the next exam sitting. The re-grade process usually
takes about four to six weeks.
Critique of the student’s examination paper is performed by the examiner, who provides a question-by-question critical analysis
of where marks were lost along with a detailed marks breakdown. The critique process usually takes four to six weeks.
27
PA1 and PA2 Administrative Review. All failing PA1 and PA2 exam papers are automatically reviewed by the marking team.
All students who receive an “F” – Fail – will receive a report identifying how they scored on each of the expected competencies.
Re-grades and critiques are not available for the PA examinations; however, students may request an independent
administrative exam review to ensure all questions, pages, booklets were assessed, and that no error was made in the
assessment of the paper.
Preparing for Exams
Examination Blueprints
Examination blueprints are available on the BlackBoard online learning environment for all courses. The blueprint identifies
the specifications of an examination in terms of: topic areas, relevant learning objectives, level of competence, proportion of
weighting of marks assigned to each module, type of question (multiple choice or constructed response) and mode of
delivery.
Students should use the examination blueprints to prepare for the examinations. The blueprint may not include all topics
listed in the course outline; however, students are responsible for acquiring a broad-based knowledge of all topics, including
those not listed in the blueprint, since their understanding of these topics will be tested in assignment and quiz questions.
The topics not listed in the blueprint will also provide a greater depth of understanding for the courses.
Past Examinations
Examinations written in the previous sessions (except Professional Applications exams and those with a non-disclosed
content) may be accessed via a link on your course website and downloaded from there. The most recent sessional
examinations are available approximately two weeks after the exam results are posted. The Professional Applications
examinations as well as multiple choice exams and partner degree exams are non-disclosed; please consult your course
materials for the respective practice examinations and access additional practice materials for these examinations via a link
on your course website.
The Examinations and Suggested Solutions are not intended to define the total body of knowledge that a CGA student is
expected to have mastered or understood. This material is to provide students with an indication of the form and content of
a CGA examination and is not necessarily representative of current content due to course changes and revisions that may
have occurred. It is recommended that students use the practice examinations provided with the course for a more
accurate representation of current materials.
Qualifying to Write an Exam
In Level 1 to 4 courses, students are required to complete assignments and/or quizzes that count toward a maximum of 30% of
the final course mark. In non-core courses (i.e., EM1, LW1, and QU1), students complete 5 multiple-choice quizzes. In core
courses (i.e., FA1, FA2, MA1, CM1, FA3, FN1, and MS1), they complete a combination of 5 multiple-choice quizzes, and 3
integrative assignments per course.
In contrast, in the PACE Level, successful completion of the course assignments, including any online discussions, qualifies a
student to write the examination. Students who fail to qualify to write an exam through the assignment/discussion process will
be given a status mark DNQ (did not qualify), which constitutes a failure/unsuccessful attempt. A maximum of four
attempts at any one CGA exam is allowed.
Multiple-Choice Exams for LW1, QU1, and EM1
The implementation of a 3-hour multiple-choice examination for Business Law (LW1), Business Quantitative Analysis (QU1),
and Micro & Macro Economics (EM1) commenced in 2007/08. The term work assessments for each of these courses now
consists of 5 multiple-choice quizzes, one each in Modules 2, 4, 6, 8, and 10, and the final examination, which is non-disclosed.
The final course mark is the combined quiz mark and examination mark (30 for the quiz mark and 70 for the examination). The
final examination is graded out of 100, and the raw examination mark is scaled into a mark out of 70. The quiz mark (with a
maximum score of 30) is then added to the scaled examination mark.
Professional Applications PA1 and PA2 Examination Process
The PA1: Issues in Professional Practice and PA2: Strategic Financial Management examinations are the final examination
requirements in the certification process leading to the granting of the CGA designation. The PA1 and PA2 examinations assess
the candidate’s ability to demonstrate the competencies required of a newly-certified CGA.
28
PA1: Issues in Professional Practice
The PA1: Issues in Professional Practice focuses on professional practice from the perspective of the accountant external to the
organization providing assurance, tax, or business advisory services. The examination assesses:



core competencies from the areas of Financial Accounting and Reporting; Assurance and Other Related Services;
Taxation; and Ethics and Trust;
core-related competencies from the areas of Management Accounting; Finance and Financial Planning; Business
Environment; and Information Technology; and
professional qualities and skills, which comprise Leadership (Strategic and Organizational Leadership;
Organizational Effectiveness; Individual and Team Leadership and Development) and Professionalism (Stakeholder
Focus; Communication; Integrative Approach; Problem Solving; Professional Development; Professional Selfevaluation).
PA2: Strategic Financial Management
The PA2: Strategic Financial Management focuses on professional practice from the perspective of the financial manager
internal to the organization making strategic financial management decisions. The examination assesses:



core competencies from the areas of Financial Accounting and Reporting; Management Accounting; Finance and
Financial Planning; and Ethics and Trust;
core-related competencies from Assurance and Other Related Services; Taxation; Business Environment; and
Information Technology; and
professional qualities and skills, which comprise Leadership (Strategic and Organizational Leadership;
Organizational Effectiveness; Individual and Team Leadership and Development) and Professionalism (Stakeholder
Focus; Communication; Integrative Approach; Problem Solving; Professional Development; Professional Selfevaluation).
Major Features of the PA Examinations






The PA1 examination is a written four-hour capstone examination.
The examination consists of 20-25 multiple-choice questions and 3 cases analyses.
The examination assesses the competencies required for a newly-certified CGA, such as integrating and applying
academic and technical knowledge as well as ethics to the professional practice of accounting and related fields of
management activity.
Technical knowledge already examined in the subject examinations will not be re examined in specific detail in the
PA1 examination; however, the examination will test the integration and application of that knowledge.
Performance on the examination will be reported as pass, fail, supplemental, or honours.
The examination is non-disclosed; that is, the examination and its solutions are not published, and candidates are
required to sign a non-disclosure agreement to not divulge the nature or content of the examination.
Prerequisite Knowledge for PA1 and PA2
The PA examinations assess the candidate’s ability to integrate and apply knowledge and skills already acquired through the
Foundation and Advanced Studies level courses. The PA examinations have the following course prerequisites: Accounting
Theory & Contemporary Issues (AT1), External Auditing (AU1), Corporate Finance Fundamentals (FN1), Financial
Accounting: Advanced Consolidations & Advanced Issues (FA4), Advanced Management Accounting (MA2), and Personal
and Corporate Taxation (TX1). Integration and application of the technical knowledge assessed in these courses will be
examined in the PA examinations. The examinations also require that the candidate is current with professional material
such as Canadian Generally Accepted Accounting Principles (GAAP), the Canadian Income Tax Act with Regulations, and
the CGA-Canada Code of Ethical Principles and Rules of Conduct.
Overview of the Scoring Process
The PA1 examination assesses candidates’ ability to apply or perform specific competencies in the context of professional
accounting, not “just know about them.” A decision about a candidate’s pass or fail status is based on the evaluation of the
candidate’s performance across all competencies within the examination.
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Multiple Choice
Each multiple-choice question assesses only one competency; candidate performance on these competencies is assessed
as either competent (correct response selected) or not competent (incorrect response selected). These questions are
marked objectively, without requiring the judgment of an assessor.
Twenty of the multiple-choice questions are operational; that is, candidates’ responses are scored and contribute to their
overall performance evaluation. Up to five additional questions are pre-test questions; that is, they are included for pre-test
purposes only; accordingly, while candidates’ responses are scored on these pre-test questions, their scores on these
questions do not contribute to a candidate’s overall performance. Results of pre-testing are used to evaluate the quality of
the questions. Pre-test questions that are psychometrically acceptable may become operational questions on future
examinations.
Case Analysis
Each case analysis assesses multiple competencies; candidates are assessed on how successfully they demonstrate these
competencies (including core and core-related competencies, and professional qualities and skills) on a scale of
performance levels ranging from 0 to 4, where the candidates response:
0 – fails to address the competency (or professional quality or skill), or the response is incorrect
1 – is substantially below the level expected of a newly-certified accountant
2 – is below the level expected of a newly-certified accountant
3 – meets the level expected of a newly-certified accountant
4 – exceeds the level expected of a newly-certified accountant
To facilitate the evaluation of constructed case responses, an assessment key is provided for each case analysis. The
assessment key summarizes:

the examinable competencies for the case

a scale that indicates the performance level candidates can demonstrate for each examinable competency

a solution key for each examinable competency
The scale ranges from 0 (incorrect) through 3 (meets) to 4 (exceeds). For each rating, the solution key describes what a
candidate needs to do to attain that particular rating for the competency.
For example, if you are asked to "explain," there is an expectation that you state "why" and "how," not just identify
something. In this case a 2-rating might say something like, "Identified three valid options but did not explain the options
fully," whereas the corresponding 3-rating might say, "Identified three valid options and clearly explained how the options
would work."
Examination Types/Classifications
SESSIONAL examinations are integral parts of regular or repeat CGA course enrolments, and are written by students who
qualify as a result of completing the course work requirements (e.g., assignments, quizzes, discussions). The exam fees are
included in the cost of the CGA course, and students are automatically registered to write the exam if they are enrolled in the
corresponding course. Students may defer a sessional exam in which they are enrolled; to the session in which the exam is
next available (could be in the next academic year). A deferral fee is applicable.
SUPPLEMENTAL examinations are only granted to students who fail their sessional examination, but obtain a final course
grade of at least 50%. Students who fail to obtain a mark of 65% or higher on the supplemental attempt must re-enrol in the
course. Students who take advantage of the supplemental privilege must write the exam within the next 2 sessions the exam is
available in. They must notify their regional or representation CGA office within two weeks after release of their sessional exam
mark if and when they intend to write the supplemental exam, or alternately, elect to re-enrol in the course. The supplemental
exam fee is not included in the course fee (see Fee Schedule). Even though the updated online course material will be
available to each student who is writing a supplemental exam, obtaining a new textbook, which may change from time to time,
will be the student’s responsibility. To register in a supplemental exam online, a time frame and due dates as listed on the
Important Dates Schedule must be followed. Students may defer a supplemental exam in which they are enrolled; to the
session in which the exam is next available (could be in the next academic year).
DEFERRED examinations are written by students who elected to defer their sessional or supplemental exams, which they are
qualified to write, to the next available exam session. Marks for assignments and other course work will not carry forward with a
deferred sessional exam to the new session. Students should be aware that course materials are subject to change each
academic year. Even though the updated online course material will be available to those students writing a deferred exam,
obtaining a new textbook, which may change from time to time, will be the student’s responsibility. A deferred exam cannot be
deferred again (except in extenuating circumstances).
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CHALLENGE examinations are written by students who have permission from the regional or representation CGA office
based on an evaluation of a transcript of marks from another institution. A challenge examination may be granted when the
student has taken a similar course elsewhere which does not warrant a full transfer credit. In other words, submission of
assignments and other term work are not required, only the exam must be attended. A fee is payable for the challenge
examination, and normally includes access to various online learning resources such as tutors, modules, examiner comments,
past exams and solutions, etc. The textbook is not included, but may be obtained from the regional CGA office if the associated
cost is paid. A student who fails a challenge examination must enrol in the course, submit online course work, and write a
sessional exam. A challenge examination must be written within twelve months after being granted.
Exam Withdrawal Processes and Status Codes
DNQ – (mandatory exam withdrawal / did not qualify to write the exam). The disqualification process applies to the PACE
th
Level, and confirms course work failure. If the student has not voluntarily withdrawn from the course by Monday of the 8 week,
this status code indicates that the student did not achieve the minimum qualifying marks on the assignments, which are required
to write an exam. The DNQ status is recorded in the student’s academic history and is considered one of the course attempts.
DEF – (deferral of an exam), if a student elects to defer an exam, which he qualified to write, a status of DEF is assigned, and
the student is expected to write the exam at the next available session. A request to defer an exam must be made to the
regional or representation CGA office by noon, on the day of the scheduled exam sitting. If a request to defer is not received by
the deadline, a late deferral fee will apply. When requesting an exam deferral, students must pay an applicable fee and specify
the session when the exam is next available. When deferring an exam online, a time frame and due dates must be followed
(see Important Dates Schedule). If the student elects not write the deferred exam, then an ETR grade is assigned (see below).
ETR – (exam withdrawal / election to re-enrol in the course) applies if a student decides to retake the course instead of
writing the exam which he/she qualified to write. This status is recorded on the student’s transcript of marks but does not
constitute an academic penalty. Students are not required to notify the regional or representation CGA office (by not attending to
write the exam, the students are agreeing that they have elected to re-enrol in the course).
Allowable Examination Room Materials
All necessary stationery will be provided. Students must supply their own pen, pencil, ruler, eraser, and calculator (see
list of allowable materials below). No other mechanical, electronic, or other type of aid or material is permitted in the
examination room. If students bring other items to the examination room, including coats, bags, knapsacks and briefcases,
they will be required to leave them at the front or sides of the room during the examination. The invigilator is not responsible
for such items.
ALLOWED EXAM ROOM MATERIALS



Pens, pencils*, erasers
Rulers
Calculators (see additional information below)
NOT ALLOWED EXAM ROOM MATERIALS



Dry line eraser, correction fluid*
Scrap paper
Course materials (exceptions are allowed only for CM1,
TX1, TX2, and Laurentian University exams)
Smart phones, cellphones and all other electronic devices

*Pencils must be HB (or #2) for use with scan forms
for EM1, LW1,QU1, PA1, and PA2 multiple-choice
questions.
*Dry line eraser corrections tend to rub off leaving the original
answer exposed. The same is true for correction fluid that has not
been allowed to dry sufficiently. As recommended by the
examiners, neither is allowed. Students are required to erase
(pencil) or cross out (pen) incorrect answers.
Personal & Corporate Taxation (TX1) and Advanced Personal & Corporate Taxation (TX2) Materials
Only the current Canadian Income Tax Act will be allowed as acceptable examination room material.
If students are writing a deferred or supplemental exam it is the students’ responsibility to ensure that they have the correct
edition of the Canadian Income Tax Act for the session in which they will write the exam.
For example:
Income Tax Act (2010-11 Edition, CCH)*TX2 fall 2011 exam session
Income Tax Act (2011-12 Edition, CCH)*TX1, TX2 winter, spring, summer and fall 2012 exam sessions (as scheduled)
*Only this edition will be allowed
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The Income Tax Act may be annotated. Annotations must be in the student’s own handwriting. Students MAY NOT insert or
affix any original or photocopied pages from any source, including the textbook, module notes, prior or practice
examinations, assignments, marker comment sheets, and lecturer handouts.
a)
Annotations on permanent pages of the Act may be written in pencil or pen, and may include:

Notes drawn from prior examinations, assignments or marker comment sheets

Tips and hints suggested by markers, lecturers, and/or reviewers

Notes drawn from textbook or module notes

Notes drawn from Income Tax Bulletins or other course materials

Cross-references to module notes, textbook, Income Tax Bulletins or other course materials
b)
The Act may be tabbed with standard index sized tabs, or with post-it notes that are used for tabbing/indexing purposes
only. Students using post-it notes for indexing may use none larger than 1-1/2” x 2”. Larger post-it notes, or post-it notes
used for any other purposes, are considered page additions and are not permitted. Only one (1) index tab or post-it note
per page is allowed. Multiple tabs, or multiple post-it notes on a page, will be considered a violation of Allowable
Examination Room Materials.
c)
The Act may be underlined and highlighted.
Business Communication (CM1) Materials
Business Communication (CM1) students may bring into the examination room one (1) of the following:




English-English dictionary
Thesaurus
Single bound combination English dictionary/thesaurus
Translation dictionary
The reference document must be paper-based (not electronic) and may be highlighted, underlined, cross-referenced, tabbed
or indexed. Students cannot include any study notes, module notes or loose papers within the dictionary or thesaurus, nor
can there be any written notes beyond what the dictionary or thesaurus publisher has provided.
Calculators
Students are permitted to use the calculator of their choice for CGA examinations provided it is a nonprinting, silent
calculator that has no more than two lines of display and no alpha keys (keys allowing text entry).
Students are responsible for ensuring that the calculator batteries are fully operational. There will be no exchange or
borrowing of calculators or batteries during the examination. No operating instructions will be allowed in the examination
room.
Formulas and present value tables
If applicable, formulas will be provided with the examination question papers. Present value tables are no longer included on
any examinations. Students are expected to be able to use their financial calculators proficiently.
Laurentian University Courses
Laurentian University students will be allowed to use a dictionary or translation dictionary or thesaurus in the examination
room for all Laurentian University courses. An electronic version of a dictionary/thesaurus is not permitted. The
dictionary/thesaurus can be highlighted or underlined. Any student whose dictionary/thesaurus contains additional pages, or
in any other way contravenes the allowable examination room materials, will have his or her dictionary/thesaurus confiscated
by the invigilator at the end of the examination when the examination booklet is turned in. If the dictionary/thesaurus is found
to contravene regulations, the student will be penalized according to the regulations outlined in the Laurentian University
Policy Statement on Academic Dishonesty.
Laurentian University RM2 – ‘Open Book Exam’ Allowable Materials
Research Methods in Management (RM2) students are allowed to bring the course textbook, Business Research Methods
by Donald Cooper, into the examination room. Annotations are allowed and must be in the student’s own handwriting.
Students may not insert or affix any original or photocopied pages from any source, including textbooks, module notes, prior
or practice examinations, assignments, marker comment sheets, and lecturer handouts.
NOTE: If a candidate is found to be referring to unauthorized material, the material as well as the exam will be seized either immediately or following the
exam. Action will be taken in accordance with the National Academic Integrity Policy as described in this Student Handbook.
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Exam Room Procedures
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Due to non-disclosed nature of several CGA exams and the partner degree university exams, the exam question
papers may not remain in the possession of students after the exam sitting. Students will be able to access past
exam questions online if they need to refer to them. The used and unused exam question papers must be returned to
the regional CGA office
Some exams are in a multiple choice question format, and special instructions must be followed. Students answer
questions on a special Scan Form attached to the exam booklet. The Scan Form must be filled out by HB or #2
pencil only. The exam booklet is used for working notes only. Due to the fact that the multiple choice question exams
are non-disclosed, students must sign the non-disclosure agreement which is attached to the exam question paper.
Each examination must be written on the dates and at the time shown on the Examination Timetable. Some exams
are 3 hours long and some are 4 hours long. The time allotted is clearly written on the exam question paper. Late
arrivals are not granted extra time.
If two scheduled exams are to be written by a student on the same day, the student may be permitted to write them
consecutively on that day by the CGA regional or representation office. The student will not be permitted to leave the
exam location until the second exam of the day is completed.
If extraordinary circumstances prevent a student to attend the exam on the scheduled date, the regional or
representation CGA office must approve any time/date adjustment. If adjustment is granted, the student must sign a
confidentiality and non-disclosure agreement. No time or date adjustments are permitted for the PA1 and PA2
exams.
All students must leave any materials - other than the ones listed in the "Allowable Exam Room Materials" below – at
the supervisor's desk or in a closed briefcase/purse underneath their chairs. If any unauthorized material is found, it
and the student’s exam paper will be seized immediately, and a mark of “0” will be assigned.
One examination answer booklet will be provided to each student. Should additional booklets be required, they will be
distributed by the supervisor on ‘as needed’ basis. Students must ensure that their student ID number and
examination subject is on each booklet.
The examination question paper and exam booklet will be given to the students just prior to the starting time for that
examination, or will be placed on the desk face-side down. Students must ensure that they have the correct and
complete paper.
With the exception of multiple choice questions for which a scan form is filled out with an HB or #2 pencil, all other
exams have to be written in ink. Calculations and rough work may be submitted in pencil. Candidates are to use the
right-hand page of the open answer booklet only and use the left-hand page for rough work. They are to begin each
question on a new page.
Examination supervisors are prohibited from giving advice or making an interpretation of any examination question to
the students. If students notice that there may be a possible error on the examination (e.g., incorrect date, missing
table, transposed figure, etc) the students must state, on their examination booklets, what assumptions they have
made in answering the questions. The students must also notify their regional or representation CGA office after the
completion of the examination.
Students are prohibited from communicating in any manner with other students while the examination is in progress.
It is an equal offence to leave completed or partially completed answer papers exposed to the view of adjacent
students.
At the conclusion of each examination, the exam supervisor will notify students to stop writing. If more than one
booklet was used ensure that they are clipped together with a fastener.
Students who finish the exam within the last fifteen minutes remain seated until the end of the session.
Students in remote areas and small exam centres should check with the supervisor one week in advance of the
scheduled examination to ensure that the examination was received. Students must advise of non-attendance.
Change of Exam Venue to a Regular Exam Centre
Students who are temporarily located in a jurisdiction of an exam centre other than their own at the time of their exam sitting
may request their regional or representation CGA office – at least 4 weeks before the exam session – to arrange with that exam
centre to write their exam. There is a fee associated with this service (see Fee Schedule on the regional website).
Exam Supervision in Exam Centres
Students will be advised by the regional or representation CGA office of the name of their exam supervisor and of the exam
centre location.
33
Diplomas, Awards and Scholarships
Foundation Studies in Accounting Diploma
CGA International has introduced a new intermediate level diploma that recognizes student’s academic achievement in the
Foundations Studies of the CGA Program. The Foundation Studies in Accounting Diploma verifies achievement of an
intermediate level of the CGA Program only; and does not in any way signify membership in the CGA Association, nor does
it entitle the holder to any rights to use the designation Certified General Accountant (CGA).
CGA students may apply for the diploma upon completion of all the Program requirements in the Foundation Studies by
CGA examination or transfer credit. The application can be obtained from the regional or representation CGA office.
Minimum residency requirement is:



FA3 must be completed through CGA; however, where the student qualifies for a transfer credit in this course,
either AT1 or FA4 must be completed through CGA in lieu of FA3.
BC1 must be successfully completed through CGA even if a student qualifies for a transfer credit in either of these
courses.
One other CGA course/exam from Foundation Studies must be completed through CGA. If all courses were
completed by transfer credit, the ‘one other’ course/exam requirement may be satisfied by completing one of: MA2,
TX1, AU1.
International Awards
Students in international regions, who consistently achieved high marks in the Advanced Studies Level 4 and the PACE Level of
the CGA Program may qualify for an award. Award winners are honoured at the convocation ceremonies and receive an award
certificate. The criteria for determination of these award winners are as follows:


the highest average for courses with top marks in Advanced Studies Level 4 and the PACE Level – passed on their
first attempt (minimum of 4 exams must be written excluding the PA exam(s)
satisfied the professional experience and university degree requirements
National Awards and Scholarships
Awards of Excellence are presented to students annually by CGA-Canada for top performance in Levels 1 through 4 and in the
PACE Level.
34
CERTIFICATION
Application for Membership
The onus is on the finalist students to determine – after the marks are released – that they have satisfied all requirements of the
CGA Program, and to proceed with the application for CGA membership. The necessary form - Application for Membership –
should be obtained from the regional or representation CGA office. This must be filled out and returned with the Membership
Entrance Fee to the regional or representation CGA office within 30 days after the release of the finalist’s last exam mark. (If
payment is made by a credit card, a faxed submission of the above form and payment authorization is acceptable).
Applications for Membership require the recommendation of a member of the Association. The sponsor is attesting to the
suitability of the candidate for membership. Students are encouraged to attend chapter events such as annual conferences,
or convocation ceremonies organized by the regional affiliate and/or representation or chapter office. These functions
provide students with the opportunity to meet members who can act as sponsors when the time comes. Students residing in
remote areas who don’t know any CGAs should contact their regional or representation office so that a potential sponsor
may be found for them.
In addition, the Declaration of Obligation form must accompany the Application for Membership. The form may be obtained
from the regional or representation CGA office.
If the professional experience requirement has not been satisfied earlier, the candidate must attain it prior to application for
membership. A formal letter confirming admission is sent out to the newly certified CGA members.
Timetable for Admitting New Members and Collection of Dues
All CGA Requirements
Completed by
CGA Application +
C$300 + Annual Dues*
Admission to CGA
Membership
Marks Release
(submit by)
(confirmation mailed)
December Exam Session
February 28
Mid-March
March Exam Session
May 31
Mid-June
June Exam Session
August 31
Mid-September
September Exam Session
November 30
Admission Year Dues
Awards
Membership Dues Payable
with Application Fee
China - academic year
Caribbean - calendar year
25% annual dues
(Apr 1-Jun 30)
Caribbean - March
Includes Sessions 2, 3,
and 4 of the previous
and Session 1 of the
current academic years.
Caribbean
May/June
China - September
Includes Session 4 of
the previous and
Sessions 1, 2, and 3 of
the current academic
years.
China
November
Full Year
(Jul 1-Jun 30)
75% annual dues
(Oct 1-Jun 30)
50% annual dues
(Jan 1-Jun 30)
Mid-December
Convocation
Ceremonies
date set by region
NOTE: From the time the marks are released, the onus is on the candidate to send in a filled out application for admission into membership to the
regional office along with the application fees provided the rest of the requirements have been satisfied.
35