Student Handbook
2013-2014
A GUIDE TO A BRIGHTER FUTURE
IMPORTANT DATES
Registration deadlines :
Session 1 (Fall)
Session 2 (Winter)
Session 3 (Spring)
Session 4 (Summer)
August 16, 2013
November 27, 2013
March 5, 2014
May 28, 2014
Registration deadlines for Laurentian :
Session 1 (Fall)
August12, 2013
Session 2 (Winter)
November 18, 2013
Session 3 (Spring)
February 21, 2014
Session 4 (Summer)
May 16, 2014
Final dates for course withdrawal/drop date and are eligible for
refund less withdrawal fee:
Session 1 (Fall)
September 16, 2013
Session 2 (Winter)
December 23, 2013
Session 3 (Spring)
March 31, 2014
Session 4 (Summer)
June 23, 2014
Examination Dates (refer p. 18)
Examination results release dates:
Session 1 (Fall)
February 4, 2014
Session 2 (Winter)
May 6, 2014
Session 3 (Spring)
July 29, 2014
Session 4 (Summer)
October 28, 2014
CGA – Course start dates:
Course start dates:
Session 1
Session 2
Session 3
Session 4
Sept 9
Dec 9
Mar 17
June 9
Please refer to your course information through the Online Learning Environment (OLE) for actual
assignment due dates
TABLE OF CONTENTS
1.0 GENERAL INFORMATION
Introduction ................................................................................................... 1
Contacting the CGA Office .......................................................................... 1
Student Number ............................................................................................ 1
Website ......................................................................................................... 2
Time Limit .................................................................................................... 2
Payment Policy ............................................................................................. 2
Deferment of Studies .................................................................................... 2
2.0 CHANGE OF INFORMATION
Address / Employment Change..................................................................... 3
Transfer to another Province ......................................................................... 3
3.0 ENROLMENT
Course Enrolment ......................................................................................... 3
Blackboard .................................................................................................... 3
Course Material............................................................................................. 4
Adding a Course ........................................................................................... 4
Pre-requisites and Fees ................................................................................. 6
Option Courses.............................................................................................. 7
4.0 ASSIGNMENTS, ONLINE QUIZZES and BUSINESS CASES
Level 1 - 4 ..................................................................................................... 7
PACE ............................................................................................................ 7
Business Cases .............................................................................................. 7
Plagiarism/Copying....................................................................................... 8
5.0 WITHDRAWAL & APPEALS
Refunds/Withdrawals .................................................................................... 8
Withdrawal and Re-admission Policy ........................................................... 9
Student Appeals ............................................................................................ 9
6.0 EXAMINATIONS
Examination Process ................................................................................... 10
Definitions................................................................................................... 10
Examination Schedule ................................................................................ 11
Qualifications for Examinations ................................................................. 11
Supplemental Examinations ........................................................................ 11
Unusual Circumstances ............................................................................... 12
Previous Examinations................................................................................ 12
Allowable Examination Room Materials .................................................... 12
Exam Paper Review Procedures ................................................................. 14
7.0 PERC REPORTING SYSTEM ........................................................... 16
8.0 2013/2014 EXAMINATION SCHEDULE.......................................... 17
1.0 GENERAL INFORMATION
Introduction
The policy and regulations contained in this guide have been determined by the CGA Northwest Territories and
Nunavut Board of Governors and the National Education Committee and are administered by the staff of CGA
Northwest Territories and Nunavut. The Association reserves the right to change regulations at any time without
notice.
Association policies have been designed to provide fair and consistent treatment to all students. Extenuating
circumstances arise from time to time and communication of such circumstances should be made to the
Association staff, who will attempt to accommodate students in such cases.
Students enrolled in a degree program must adhere to the policies, procedures, and regulations of that program,
which supersede rules contained in this handbook.
Contacting the CGA Office
The office and telephone numbers are as follows:
Certified General Accountants Association of the Northwest Territories and Nunavut
P.O. Box 128 5016 50th Ave
Yellowknife, NT X1A 2N1
Telephone:
(867) 873-5620
Fax:
(867) 873-4469
E-mail:
admin@cga-nwt-nu.org
Website:
http://www.cga-nwt-nu.org
Office Hours
Office hours are 8:00 am – 5:00 pm Monday to Friday.
Student Number
All students are assigned a student number upon enrolment. It is imperative that all assignments and
correspondence addressed to the Association show your name and student number (example, John Doe,
1411001).
1
Website
Students can access the CGA Northwest Territories/Nunavut website at www.cga-nwt-nu.org. This is where
you will find information on fees, courses, transfer credits, admission requirements etc. Your secured student
area of the website is called “MyCGA Web Services”. To login, make sure you select Newfoundland and
Labrador Student Services as your region. Then use your 7 digit CGA Student number as the Used ID. Your
initial password is defaulted to your 7 digit home phone number without spaces or punctuation. The “MyCGA
Web Services” area contains a variety of online services such as course enrolment, edit profile, course history,
T2202A, statement of marks, online payments, order history etc. Students should carefully tour this website
from time to time to become familiar with the online resources available to them. Please review your course
history to verify that your transcript of marks is correct.
Time Limit
Upon entering the CGA Program students are given a time limit to complete their studies. To ensure that every
student will have the opportunity to complete the CGA Program within the allowable time limit, it is
recommended that a student enroll in a minimum of two courses in each academic year. The following outlines
the time allowed:
# of transfer credits granted upon initial enrolment to complete
1
2
3 4 5 6
7 8 9 10 11 12 13 14 15
10 10 9 9 8 8 7 7 6 6 5 5 4 3
Maximum # of years allowed to complete CGA
Program
3
Payment Policy
Request for course additions, education materials or supplemental examinations will not be processed unless
accompanied by the correct payment. Post-dated cheques or partial payments will not be accepted.
Payments can be made by cheque, money order, Visa or MasterCard. There will be a $40 plus GST handling
fee charge on all cheques returned to the Association from the bank. Visa and MasterCard credit refusals will
be treated the same way as returned cheques.
Deferment of Studies
A student, who wishes to defer studies for a year but still wishes to maintain student status, can do so by reenrolling in August as a non-active student. The deferment of studies will not be counted as part of the time
limit; however, no course enrolment will be permitted. A student can elect to defer studies for a maximum of
two years.
2
2.0 CHANGE OF INFORMATION
Address / Employment Change
It is important that your personal and contact information in the Association’s database is always current and
accurate. If any of your contact information changes, e.g. address, e-mail, employment, exam location, etc. you
are expected to immediately update the information on-line in the MyCGA Web Services area of the website.
The following are step by step instructions:
1.
2.
3.
4.
Login to MyCGA Web Services area of the website.
Click on the “View Edit Profile” tab.
Key in any changes to your profile information.
Click “Save Changes”.
You can also notify the Association immediately if you change residence or employment. Please complete
the appropriate section of the change of student information form contained in this Handbook or e-mail new
information to admin@cga-nwt-nu.org
Transfer to another Province
A student who leaves the Northwest Territories and Nunavut region may continue his/her study program in any
other region.
A transfer form is available on the Association’s website at www.cga-nwt-nu.org under Becoming A CGA –
Student Forms and Documents.
3.0 ENROLMENT
Course Enrolment
Course enrolment applications should be completed and returned by the August deadline along with the nonrefundable annual registration fee. It is recommended that students indicate all courses they are registering for
during the initial registration period but you do not have to pay for all courses at the beginning of the year.
Students re-enrolling after the deadline must pay a late fee of $50 plus GST; those re-enrolling after the
November deadline must pay a $90 plus GST late fee.
Blackboard
All courses will be using the Blackboard learning management platform. The new OLE offers students a more
efficient and effective learning experience with intuitive navigation, one site access to all course related
information and new learning resources – including multimedia diagnostic learning activities, automated
course updates and comprehensive reviews. The feature rich Blackboard OLE provides CGA the ability to
continuously improve and take advantage of innovative learning developments. To access Blackboard go to
www.mycgaonline.org username is your student ID number and password is your last name in all capital
letters. Please change password after accessing the site.
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Course Material
All textbooks and other required materials are supplied by the Association and given to the student. It is
important to verify the contents of each package and report any discrepancy to the CGA office as soon as
possible.
Adding a Course
For enrolments after the initial registration period, students can go online and register for courses. Please note
there is a non-refundable course addition fee and if this fee does not appear, you will be contacted. If for some
reason you cannot add on a course online, the form in one the CGA Northwest Territories and Nunavut website.
Please review the pre-requisites to ensure that you have them before trying to enroll in a specific course. The
pre-requisite listing is also on the website under Student Forms and Documents.
Course Offerings
see next page (5)
4
CGA
2013-2014
Fall
Session 1
Sept-Dec
Winter
Session 2
Dec-Mar
Spring
Session 3
Mar-Jun
Summer
Session 4
Jun-Aug
Foundation
Studies
BC1
BC1
BC1
BC1
CM1
CM1
CM1
CM1
FA1
FA2
EM1
FA1
EM1
FA1
EM1
LW1
FA3
LW1
MA1
MS1
FA2
FA3
FN1
MA1
FA2
FA3
FN1
LW1
QU1
MA1
MS1
QU1
Advanced
Studies
BC2
FA4
MA2
Certification
Studies
AU2
Laurentian
University
HBComm
Laurentian
University
MBA
AT1
AU1
BC2
FA4
MA2
TX1
AU2
AT1
AU1
BC2
FA4
TX1
AU2
AT1
AU1
BC2
FA4
MA2
TX1
MU1
MU1
PA1
PA2
TX2
FN2
MS2
HC1
MM1
OM1
HC1
HR1
MM1
FN2
MS2
MU1
PA1
PA2
TX2
HC1
OM1
OR1
HR1
MM1
OM1
PT1
OR1
RK1
OR1
SP1
PF1
SP1
SP1
MM2
OL2
GM2
HR2
OR2
SP2
PF1
PT1
RK1
HR2
MM2
OM2
OM2
OL2
OL2
PT2
RM2
OR2
SP2
MM2
RK2
OM2
PT2
RK2
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PRE-REQUISITES & FEES
Pre-requisites
Course Fee**
Level 1 Financial Accounting Fundamentals (FA1)
Micro & Macro Economics (EM1)
Business Law (LW1)
- None
- None
- None
$869
$853
$853
Level 2 Financial Accounting: Assets (FA2)
Business Quantitative Analysis (QU1)
Management Accounting Fundamentals (MA1)
Business Communications (CM1)
- FA1*
- None
- FA1
- None
$884
$856
$853
$868
Level 3 Financial Accounting: Liabilities & Equity (FA3)
Corporate Finance Fundamentals (FN1)
Management Information Systems (MS1)
Accounting Business Case (BC1)
- FA2*
- FA2*, EM1
- FA1
- MS1, FN1, MA1, FA3, CM1
$919
$932
$951
$256
Level 4 Advanced Management Accounting (MA2)
Personal & Corporate Taxation (TX1)
External Auditing (AU1)
Accounting Theory (AT1)
Financial Accounting: Consolidations & Advanced Issues
(FA4)
Public Practice Audit Case (BC2)
- MA1, QU1
- FA3*
- FA3, MS1, QU1
- FA3, FN1
- FA3, FN1
$1000
$993
$1000
$1035
$995
- FA3, QU1, MS1, AU1
$327
PACE Advanced Corporate Finance (FN2)
Advanced External Auditing (AU2)
Internal Auditing & Controls (MU1)
Advanced Personal & Corporate Taxation (TX2)
Information Systems Strategy (MS2)
Public Sector Financial Management (PF1)
- FN1
- AU1, FA4, AT1
- AU1
- TX1
- MS1
- FA2, MA2, AU1
$1,279
$1,297
$1,297
$1,297
$1,367
$1,315
Issues in Professional Practice (PA1)
- TX1, MA2, AU1, FA4, AT1 $1,990
Strategic Financial Management (PA2)
- TX1, MA2, AU1, FA4, AT1 $1,990
* Course completed but exam not necessarily written
** Course fee does not include the $40 administration fee to add a course after the August registration
PRICE DOES INCLUDE GST
6
Option Courses
A student is entitled to change their elective or option course within the following guidelines. The total
number of allowed attempts (Did Not Qualify (DNQ) or less than 65% in an exam) at any combination
of the required 2 option courses will be eight. The number of allowed attempts in any one option course
may not exceed four. A student may not change options after becoming a compulsory withdrawal in an
option course.
4.0 ASSIGNMENTS, ONLINE QUIZZES and BUSINESS CASES
Level 1 - 4
In Level 1-4 courses, all students are required to complete integrative assignments, multiple choice quizzes or
short-answer questions that apply to their course and this counts toward a maximum of 30% of the final course
mark. Please refer to the course information on Blackboard for due dates and details. The final examination is
worth 70% of your total mark and failure to complete all online quizzes and / or integrative assessment within
the due dates will greatly reduce your chances of passing your course.
PACE
Students in PACE courses (final level) are required to submit assignments to qualify to write the national
examination at the end of each course. Comment sheets will be provided to students who submit his/her
weekly/bi-weekly assignments where applicable. These comments are provided for assistance and must not be
distributed to other students. Also, please note that assignments copied from comment sheets and submitted as
originals will be treated as plagiarism and the student will receive a zero mark on the assignment.
Business Cases
Accounting Business Case (BC1)
Students will apply and integrate knowledge from various subject areas to solve business problems encountered
by a sample company and produce high-level management reports. This business case will require students to
commit approximately 50 hours and has no final examination.
To be eligible for transfer credits in BC1, you must obtain transfer credits in MS1, FN1, MA1, and FA3 and
have a business diploma or business degree.
Public Practice Audit Case (BC2)
Students will obtain hands-on experience in preparing audit working papers required to support the audit
opinion reached by an auditor. This business case will require students to commit approximately 90 hours and
has no final examination. All students have to complete BC2.
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Plagiarism/Copying
Plagiarism is the copying of published material without acknowledging the source. Copying is the
submission of another’s work as one’s own. This would include but is not limited to:
 Solutions from old examinations;
 Another student’s assignments;
 Marker’s comment sheet or suggested solutions;
 Comments / solutions from the Tutor;
 Other sources.
Students are advised against copying because the Association believes that the student would be:
 misleading themselves about their knowledge of the course material;
 endangering their chances of success in subsequent course work;
 creating an unprofessional image of themselves in the view of the Association
Penalties for Plagiarism/Copying
Proven cases of plagiarism and/or copying will result in:
1. Student receiving a zero (0) mark on the assignment;
2. Issuance of an official reprimand letter recorded both electronically and in the student’s
permanent file;
3. Subsequent cases of plagiarism and/or copying will result in non-eligibility of the student to write the
exam (DNQ), and being required to permanently withdraw from the Association.
Should a student wish to appeal a decision made by the Association’s Education Committee, the matter should be
made in writing to the Association within a 10-day time period from the date of the Education Committee’s letter
notifying the student of its decision. The request will be reviewed by the Association’s Ethics Committee for a
final decision.
5.0 WITHDRAWAL & APPEALS
Refunds/Withdrawals
Service charges and certain fees paid are non-refundable. These include all service charges, and all fees paid
for application for transfer credit, transfer credits, former student evaluation, annual basic tuition, and exam
deferral.
Course Withdrawals
If you wish to change a course or transfer to another session after registering, your request must include any
difference in course fees and a $100 plus GST withdrawal service charge, which covers withdrawal from the
original course. You must adhere to course withdrawal deadlines when requesting any course changes.
Withdrawals from the business cases are subject to the same regulations as course withdrawals.To obtain a
refund and to avoid academic penalty (an exam attempt), you must complete the withdrawal form online at
http://www.cga-nwt-nu.org and fax or email to admin@cga-nwt-nu.org so your withdrawal is received on or
8
before midnight of the course withdrawal deadlines listed below. Your partial course fee refund will be applied
after service charge and course module fees deductions are applied.
After midnight of the withdrawal date, there will be no refund and you will be considered as having one exam
attempt.
Course Withdrawal Dates
Session
Course Begins
Course Withdrawal
Deadline
Fall Session
September 9, 2013
September 16, 2013
Winter Session
December 9, 2013
December 23, 2013
Spring Session
March 17, 2014
March 31, 2014
Summer Session
June 9, 2014
June 23, 2014
Allow four to six weeks for refund processing.
Withdrawal and Re-admission Policy
A student will be required to withdraw from the study program for the following reasons:
 Non-payment of fees;
 Non-application to study program;
 Conduct deemed to be unethical and/or unprofessional;
 Failure of four (4) attempts in a subject course. Policies for degree partners differ. Please see
program guide from the respective degree partners;
 Failure to complete the required program within the prescribed time limit according to the chart on
page 2.
Readmission Policy Following a Voluntary or Mandatory Withdrawals
Subject to the provision in the appeal process, students who have voluntarily withdrawn or who have been
subject to mandatory withdrawal from the CGA program may be able to apply for immediate readmission. The
new admission rules will apply.
Student Appeals
Any student who believes that any rule or regulation has been unfairly applied to him/her may petition
in writing for a review of his/her particular case.
Appeals should be addressed to the Education Committee Chair of the Northwest Territories and
Nunavut. Appeals must be received immediately after the rule or regulation was applied. Appeals
should identify the rule/regulation applied, state the reason for the appeal, include full description of any
extenuating circumstances to be considered in reviewing the case, and be signed by the student making
the appeal.
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6.0 EXAMINATIONS
Examination 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.
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
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.
Uniformity in marking is assured. Courses with larger enrolments may require the use of a marking team. The
marking team is appointed and supervised by the examiner. In this instance, one marker will mark the same
question(s) which again assures uniformity in marking. After all papers have been marked, the examiner
performs a second reading of all papers that are borderline failure papers. The examination results are then
forwarded to CGA Canada where each failed paper is again rechecked for clerical accuracy to ensure all marks
have been accounted for and the additions are correct. The national marks release dates are established to
ensure that the maximum amount of time is made available for a complete and thorough review of the
students’ responses to examination questions.
EXAMINATION RESULTS ARE NOT RELEASED OVER THE TELEPHONE OR IN PERSON BY
ASSOCIATION STAFF OR OFFICERS. Refer to the release dates found under important dates.
Examination results are accessed through the CGA-NL website when they become available. Examinations are
the property of CGA-Canada and are not returned to students under any circumstances.
Definitions


A SESSIONAL examination is one for which a student has qualified as a result of completing
the requirements of a new or repeat subject.
A SUPPLEMENTAL examination is one which is offered to a student who has failed to obtain a
passing mark (65%) but who has obtained a mark of 50% or more on a sessional course. A student who
receives a supplemental privilege will be writing the examination based on a 100% final. Part marks for
Online Quizzes and/or integrative assignments are not transferred. Students failing a supplemental
exam are required to re-enroll in the subject.
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Examination Schedule

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


Examination schedules for the December, March, June and September sessions are included on page
17.
Each examination must be written on the date and at the time shown on the examination schedule.
However, if two examinations are scheduled for the same day, the National Examination Policy permits
you to either write two exams consecutively on the same day or defer one examination until a later
session. In this instance you should contact the CGA office.
A student may defer a sessional exam or a supplemental exam for any reason, to either of the next
two exam sessions in which an exam for that course is offered. A deferred exam will not be
deferred again except for extenuating circumstances and students who defer an examination are
responsible for any subsequent course changes. The request for deferral must be made no later
than 4:00 pm on the date of the scheduled exam for a weekday exam, or by 4:00 pm on the Friday
directly preceding a Saturday exam. Deferral and supplemental fees must be paid at the time the
request is made and are non-refundable. Please note that Online Quizzes and/or integrative
assignments are not transferred and no refunds are allowed on deferred exams. Also, students
failing to write a supplemental exam or deferred exam are required to re-enroll in the course.
Students who request a challenge exam(s) must write the exam(s) in the session for which he/she has
registered. Failure to do so will result in the loss of the challenge. Withdrawal from a challenge exam
must be made, in writing, at least two weeks prior to the examination.
If you are ill and are unable to attend your scheduled exam time, notify the Association immediately
after the examination date. A medical certificate is required. This certificate MUST be submitted to
the CGA Northwest Territories/Nunavut within two weeks of the examination.
Qualifications for Examinations







A student must be registered in the current academic year in order to be an examination candidate.
A student qualifies for a sessional examination in a subject by submitting assignments and/or group
discussions.
Students will need to obtain a minimum total of marks on assignment and / or group discussions
submission to qualify to write the final exam for the course. (Refer to qualifying chart below).
Students who fail to meet the qualification standard outlined above will be disqualified from writing the
examination. Notification of disqualification will be sent just prior to the examination session.
Failure to qualify for an examination in a subject will not prejudice a student’s right to
write examinations in other subjects for which the student is qualified.
Students who obtain a minimum total score of marks to meet the qualification standard are eligible to
write. No notification will be sent unless the student is disqualified.
Students receiving disqualification notices, and are certain they have qualified, should contact the
CGA Office immediately.
Supplemental Examinations

Any student who obtains 50% or more on an examination except PA1 & PA2 in which he/she failed to
obtain 65% must re-write the examination in that subject at the next examination session unless the
examination is deferred or the student elects to re-enroll in the course. Part marks for Online Quizzes
and/or integrative assignments are not transferred for Levels 1-4 and students will write a supplemental
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

exam based on 100% final. Students failing to write a supplemental exam are required to re-enroll in
the subject. Students must send the supplemental examination form and fee three weeks prior to the
examination week. Invoices and reminders will not be sent to students. The fee for a supplemental is
$330 plus GST per examination. PA1/PA2 supplemental fees are $795 plus GST
Students who do not register will not be permitted to write the supplemental examination and will be
required to re-enroll in the course.
Students who obtain a grade of less than 65% on a supplemental are required to repeat the course.
Students who do not wish to write supplemental examinations should notify the CGA Northwest
Territories an Nunavut Office, using the student request form indicating that they have elected to reenroll (ETR) rather than write the supplemental. A student may only elect to re-enroll twice in any
given course. This form must be received by CGA NL two weeks prior to the examination.
Unusual Circumstances
If you sit an examination under unusual circumstances that occur during the examination, you should
notify the Association as soon as possible and, in any event, no later than one week after the
examination has been written. Should a student encounter ambiguous questions, material not within
the course context, or a paper of unreasonable length, a written criticism should be forwarded to the
CGA NL Education Committee’s within one week of the sitting for their consideration.
Previous Examinations
Examinations written in the previous sessions (except Professional Applications examinations) may be
accessed via a link on the course website and downloaded from Blackboard. The most recent sessional
examinations are available approximately two weeks after the exam results are posted. The
Professional Applications examinations are non-disclosed examinations. Please consult your course
materials for the practice examination and access additional practice materials for PA examinations via
a link on your course website.
Allowable Examination Room Materials
STUDENTS MAY BRING



Pens, pencils*, erasers
Rulers
Calculators (see below for additional information)
* pencils must be HB (or #2) for use with scan forms for EM1, LW1, QU1, PA1, and PA2 multiple-choice questions
ITEMS NOT ALLOWED




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
** 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.
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All necessary stationery will be provided (scrap paper is not allowed 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.
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.
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.
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
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:
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

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.
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.
LU RM2 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.
Exam Paper Review Procedures
The following procedures are available to students who wish to review their results from a recent exam.
Students do not, however, receive a copy of their exam as per the national policy.
Request for a Re-grade or a Critique must be received no later than two weeks from the date marks are
released. The last date to request a Re-grade or Critique is March 7, June 6, August 29 and November 28, 2014.
All requests must be in writing and include the appropriate payment, the student’s name, student number,
course and mark obtained.
Re-grade
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The purpose of the re-grade would be to confirm to the student that no error, which resulted in an overall
failing grade, was made in the marking of the paper. The re-grading would be done by an independent
examiner. A letter signed by the examiner would be sent to the student. Comments provided by the
students will not be forwarded to the examiner. Re-grade is for all CGA exams except PA exams.
The cost of this procedure is $158 plus GST and normally takes CGA Canada twenty-one (21) working
days to process. Please note that supplemental examinations cannot be deferred for students who are
waiting for Re-grade results.
Critique
A critique may be requested by any student who has failed a course. The examiner will provide a critical
analysis of the weaknesses demonstrated by the student. The purpose of the critique is to help students
who will be repeating a course they have had serious problems with.
The cost of the procedure is $180 plus GST and there is no guarantee how long the procedure may
take. Supplemental exams cannot be deferred for students who are waiting for critique results.
Critique is for all CGA exams except non-disclosed exams.
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7.0 PERC REPORTING SYSTEM
The new national professional experience reporting system called PERC (Professional Experience Required for
Certification) has been implemented as of September 6, 2011 and will replace the previous Practical Experience
Assessment Questionnaire (PEAQ) system. Please refer to the PERC Student Guide link under Guides and
Brochures to familiarize yourself with this new reporting system.
Reporting Experience
Students are advised to begin reporting Professional Experience Required for Certification when they have 11
courses completed or 10 or fewer courses remaining in the program. This may coincide with a student’s
admission to the program depending on qualifications, past education and transfer credits. The online PERC
file is a vital tool for students to plan their strategies for obtaining the necessary practical experience for
certification as a CGA. We suggest that students report on their PERC at least annually. Students will also be
required to complete one PERC file for each position being reported. A final experience assessment is normally
carried out during the final academic year and before the admission to membership application process that
students undergo after passing their final PACE exam.
Duration of Experience Required
To earn the CGA designation, students normally meet the professional competency requirements in 36-48
months of supervised full-time employment. The experience requirement may be satisfied in any business
sector and in a variety of fields. Professional experience criteria are rooted in the CGA 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. PERC will ensure that
students develop the depth and breadth of competencies required of a newly certified CGA.
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2013/2014 EXAMINATION SCHEDULE
(4-hour examinations are shown in boldface)
December 2013 (Session 1)
MONDAY
December 2
6:30pm-10:30pm
PA1
OL2
TUESDAY
December 3
6:30pm-10:30pm
FA4
PA2
WEDNESDAY
December 4
6:30pm-9:30pm
FA2
MA2
MM2
OM1
SP1
THURSDAY
December 5
6:30pm-9:30pm
FA1
MA1
MS1
OM2
HC1
MM1
THURSDAY
December 5
6:30pm-10:30pm
AU2
MU1
FRIDAY
December 6
6:30pm-9:30pm
LW1
CM1
FA3
RM2
PT1/2
SATURDAY
December 7
9:00am-1:00pm
TX2
March 2014 (Session 2)
MONDAY
March 10
6:30pm-10:30pm
FA4
OR2
SP2
TUESDAY
March 11
6:30pm-9:30pm
FA1
CM1
FN1
AT1
OR1
SP1
WEDNESDAY
March 12
6:30pm-9:30pm
EM1
QU1
GM2
THURSDAY
March 13
6:30pm-9:30pm
FA2
MA1
TX1
OM2
HC1
MM1
FRIDAY
March 14
6:30pm-9:30pm
FA3
AU1
MA2
HR1/2
SATURDAY
March 15
9:00am-1:00pm
AU2
FN2
MS2
PF1
June 2014 (Session 3)
MONDAY
June 9
6:30pm-10:30pm
MS2
PA2
OR2
SP2
TUESDAY
June 10
6:30pm-10:30pm
FA4
FN2
PA1
OL2
WEDNESDAY
June 11
6:30pm-9:30pm
FA1
FA3
MS1
AU1
TX1
MM2
OM1
SP1
THURSDAY
June 12
6:30pm-9:30pm
EM1
LW1
QU1
HC1
OR1
THURSDAY
June 12
6:30pm-10:30pm
TX2
FRIDAY
June 13
6:30pm-9:30pm
CM1
FA2
MA1
FN1
AT1
RK1/2
SATURDAY
June 14
9:00am-1:00pm
AU2
MU1
September 2014 (Session 4)
MONDAY
September 1
TUESDAY
September 2
6:30pm-10:30pm
FA4
MU1
PF1
OL2
WEDNESDAY
September 3
6:30pm-9:30pm
EM1
LW1
AT1
TX1
MM2
OM1
PT1/2
HR1/2
THURSDAY
September 4
6:30pm-9:30pm
CM1
AU1
MA2
OM2
MM1
OR1
RK1/2
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FRIDAY
September 5
SATURDAY
September 6