Certified Management Accountants of Ontario
REFERENCE NO.
25 York Street, Suite 1100, Toronto, Ontario M5J 2V5
ACCELERATED PROGRAM QUALIFYING COURSES APPLICATION
PLEASE PRINT
GIVEN NAME
SURNAME
TITLE:
MR. MRS. MISS MS. DR. PROF.
MIDDLE NAME
DELIVERY ADDRESS:
MAIL:
COURSE MATERIAL:
RESIDENCE BUSINESS
RESIDENCE BUSINESS (PREFERABLE)
BUSINESS ADDRESS:
POSITION TITLE ________________________________________________________________________________________________________
BUSINESS TEL. (________)_____________________________
COMPANY NAME ______________________________________________________________________________________________________
EXT. __________________________________________________
ADDRESS_______________________________________________________________________________________________________________
HOME TEL. (________) ________________________________
PROVINCE __________________ POSTAL CODE _____________________________
FAX (________) _________________________________________
E-MAIL ADDRESS: ___________________________________________________________________________________________________
BIRTHDATE ___________________________________________
CITY_______________________________________
May be provided to a third party for shipping confirmation purposes.
RESIDENCE ADDRESS:
SEX:
ADDRESS _________________________________________________________________
CITY_______________________________________
BUZZER CODE _____________________________
MALE FEMALE
DESIGNATIONS _______________________________________
PROVINCE __________________ POSTAL CODE _____________________________
WHICH ONE OF THE FOLLOWING MOST INFLUENCED YOUR DECISION TO SEEK INFORMATION REGARDING THE CMA PROGRAM? CHECK (✓) ONLY ONE
EMPLOYER, AGENCY
COLLEAGUE, FRIEND
CMA MEMBER
UNIVERSITY PROFESSOR
UNIVERSITY CAREER OFFICE
CAREER FAIR/CONFERENCE
ALUMNI MAILING
ADVERTISEMENT
WEB SITE
OTHER: SPECIFY
CMA PRESENTATION:
AT SECONDARY SCHOOL
AT UNIVERSITY
POST-UNIVERSITY
_______________________________________
WHO INFLUENCED YOUR DECISION TO ENTER THE CMA PROGRAM? CHECK (✓) ALL THAT APPLY
EMPLOYER, AGENCY
COLLEAGUE, FRIEND
CMA MEMBER
FAMILY MEMBER
UNIVERSITY PROFESSOR
UNIVERSITY CAREER OFFICE
CMA STAFF
OTHER: SPECIFY _____________________________
BUSINESS PROFILE CODES: PLEASE SEE OVER FOR THE APPROPRIATE CODES
POSITION TYPE: ____________________________________
EMPLOYMENT SECTOR: ___________________________________
COMPANY SIZE: ____________________________________
EDUCATIONAL BACKGROUND:
UNIVERSITY____________________________________________________ DEGREE & SPECIALIZATION ____________________________________________
GRAD DATE _______________________
UNIVERSITY____________________________________________________ DEGREE & SPECIALIZATION ____________________________________________
GRAD DATE _______________________
PLEASE SELECT FROM THE FOLLOWING SEVEN COURSES FOR THIS APPLICATION: CHECK (✓)
OR INTRODUCTORY MANAGEMENT ACCOUNTING
2012-13 FEE
REMITTANCE
$490.00 + $63.70 (HST) = $553.70
_______________________
INTRODUCTORY FINANCIAL ACCOUNTING
STATISTICS
$490.00 + $63.70 (HST) = $553.70
_______________________
CANADIAN BUSINESS LAW
$490.00 + $63.70 (HST) = $553.70
_______________________
ECONOMICS (Micro and Macro)
$490.00 + $63.70 (HST) = $553.70
_______________________
MICRO ECONOMICS
$383.71 + $49.88 (HST) = $433.59
_______________________
MACRO ECONOMICS
$383.71 + $49.88 (HST) = $433.59
_______________________
$64.00 + $8.32 (HST) = $72.32
_______________________
REGISTRATION FEE(1)
Please note that students must have successfully completed an Introductory Financial Accounting
TOTAL REMITTANCE
$_______________________
course with 60% at the undergraduate level or graduate level in order to register for CMA Ontario’s
No refunds will be granted once the application has been processed
Introductory Management Accounting course. There is no prerequisite for the Introductory Financial
Full payment must be submitted with the form.
Accounting course. Students will not be permitted to register in both the Introductory Management
HST Registration No. 12396 9610 RT0001
Accounting and Introductory Financial Accounting courses concurrently.
Registration fees in the amount of $72.32 are due each year by July 1st. If you are not yet a member or have not paid your 2012-2013 registration fees (due as of July 1st,
2012), please pay them as part of this application. Please be advised that your application will not be processed if you have any outstanding fees on your account.
1)
Non-refundable registration fee for year ending June 30, 2013 (includes HST).
Please refer to the Pre-Professional Candidate Handbook prior to enrolment for detailed information on CMA Ontario’s policies regarding eligibility, refund,
cancellation and course procedures.
Method of payment (check one only) :
Card Number:
Cheque
Visa
MasterCard
____ ____ ____ ____ /____ ____ ____ ____ /____ ____ ____ ____ /____ ____ ____ ____
Expiry Date:
____ ____ /____ ____
M
M
Y
Remittance $ ___________________
Y
Cardholder’s Name: __________________________________________________________ Cardholder’s Signature: ____________________________________________________________________________
If paying by cheque, please mail the cheque, payable to CMAO, and this form to the address above.
If paying by credit card, you may submit this form by fax to 416-977-2128, email (as a scanned pdf) to info@cma-ontario.org or by mail to the address above.
Please also note that all applicants must be able to demonstrate proficiency in one of Canada’s official languages.
I agree to abide by CMA Ontario’s regulations and the Professional Misconduct and Code of Professional Ethics regulation. I understand that, in the
collection, storage, use and disclosure of personal information, CMA Ontario abides by the Personal Information Protection and Electronic Documents Act
and Section 61 of the Certified Management Accountants Act, 2010.
SIGNATURE ___________________________________________________________________________ DATE ___________________________________________________________
Reference No.
Certified Management Accountants of Ontario
Declaration with Respect to Character
Have you ever been convicted or found guilty of a criminal or other statutory offence for which
you have not received a pardon? 1
Has a civil judgment involving fraud or theft ever been rendered against you?
YES
NO
YES
NO
YES
Have you ever been expelled or removed from any educational institution?
NO
Have you ever been sanctioned or penalized by any court, tribunal, licensing or regulatory body?
YES
NO
Have you ever been refused admission to or been expelled from a licensing or professional
organization?
With the past six (6) years, have you been the subject of an Insolvency Event as defined in the
Bankruptcy and Insolvency Regulation of CMA Ontario?
YES
NO
YES
NO
For any questions above answered yes, please attach an explanation and/or supporting documentation
to this application at the time of submission.
I declare that the above information and any explanation or documentation provided in relation to this
declaration is true and complete. This statement is made in full recognition of my responsibilities under
the Certified Management Accountants Code of Professional Ethics.
Dated in the City of
Applicant: Full Legal Name
in the Province of Ontario, this
day of
, 20
.
Applicant: Signature
If you have previously received a decision of the Registrar or the Review Committee of CMA Ontario in relation to the matter
disclosed above, please attach a copy to this declaration.
1
Do not include parking infractions or offences under the Highway Traffic Act
CMA Canada
BUSINESS PROFILE CODES
Please INSERT the appropriate codes on your Membership and Enrolment Application.
Position Type
Employment Sector (cont’d)
Employment Sector (cont’d)
101
102
103
104
110
111
112
115
116
120
121
122
150
151
152
153
154
155
156
160
161
162
170
180
181
182
190
191
192
193
EDUCATION
PUBLIC ADMINISTRATION
30.05
30.10
30.15
30.20
30.25
30.30
30.35
60.05
60.10
60.15
60.20
60.25
60.30
195
199
Junior Analyst
Intermediate Analyst
Senior Analyst
Financial Analyst
Junior Accountant
Intermediate Accountant
Senior Accountant
Supervisor
Manager
Chief Accountant
Assistant Controller
Controller
Treasurer
Director
Corporate Secretary
General Manager
Vice President
President
Chief Financial Officer
Partner
Principal
Sole Proprietor
Academic
Internal Auditor
Government Auditor
External Auditor
Systems Analyst
Executive (Non Accounting)
Supervisor (Non Accounting)
Analyst/Internal Consultant (Non
Accounting)
Consultant
Other
Employment Sector
AGRICULTURE, FORESTRY & FISHERIES
10.05
10.10
10.15
10.20
10.25
10.30
Agricultural Services
Farm Management Services
Fisheries
Forestry Products & Services
Landscape & Horticulture
Other
COMMUNICATIONS
15.05
15.10
15.15
15.20
15.25
15.30
Cable
Radio
Communications Services
Telephone
TV Broadcasting
Other
CONSTRUCTION
20.05
20.10
20.15
20.20
General Building Contractors
Heavy Construction Contractors
Trade Contractors
Other
CONSULTING SERVICES
25.05
25.10
25.15
25.20
25.25
25.30
25.35
25.40
25.45
25.45
Public Accounting
Controllership
Financial Planning
Forensic Accounting
Human Resources
Information Technology
Management Accounting
Management Consulting
Taxation
Other
College
Libraries
Ministry of Education
School & Education Services
Secondary Schools
University
Other
ENGINEERING & RESEARCH
DEVELOPMENT
35.05
35.10
35.15
35.20
35.25
35.30
35.35
Aviation
Building Materials
Computer Software
Construction
Energy Industry
Environmental
Other
ENTERTAINMENT
40.05
40.10
40.15
40.20
40.25
Amusement & Recreation
Casino
Motion Pictures
Sports
Other
FINANCE, INSURANCE & REAL ESTATE
45.05
45.10
45.15
45.20
45.25
45.30
45.50
45.55
45.70
45.40
Banking
Credit Agencies, Except Banks
Holding Companies, Re-Investment
Investment Counselling/
Management
Security & Commodity Services
Trust Companies
Insurance Agents
Insurance Carriers
Real Estate
Other
MANUFACTURING
50.05
50.08
50.10
50.15
50.18
50.20
50.25
50.28
50.30
50.35
50.38
50.40
50.45
50.48
50.50
50.55
50.58
50.60
50.65
50.68
50.70
50.75
Apparel & Related Products
Chemicals & Allied Products
Computer & Electronic Products
Drugs
Electrical Equipment
Fabricated Metal Products
Food & Kindred Products
Furniture & Fixtures
Leather & Leather Products
Lumber & Wood Products
Machinery, Except Electrical
Measuring, Analyzing & Controlling
Instruments
Paper & Allied Products
Petroleum & Coal Products
Primary Metal Industries
Printing & Publishing
Rubber & Plastics
Stone, Clay & Glass Products
Textile Mill Products
Tobacco Manufacturers
Transportation Equipment
Other
MINING
55.05
55.10
55.15
55.20
55.25
Coal & Lignite Mining
Metal Mining
Minerals
Oil & Gas Extraction
Other
Crown Corporations
Federal Government
Municipal Government
Provincial Government
Regional Government
Other
RETAIL TRADE
65.05
65.10
65.15
65.20
65.25
65.30
65.35
65.40
Apparel & Accessory Stores
Auto Dealers, Auto Parts &
Accessories
Building Materials, Hardware,
Garden Supply
Eating & Drinking Places
Food Stores
Furniture & Home Furnishings
General Merchandise
Other
SERVICES
70.05
70.10
70.15
70.20
70.25
70.30
70.35
70.40
70.45
70.50
70.55
Advertising/Public Relations
Auto Repair, Leasing &
Rental Services
Business Services
Environmental Services
Health Care Services
Legal Services
Lodging Places, Restaurants,
Convention Facilities
Non-Profit Membership
Organizations
Personal Services
Social Services
Other
TRANSPORTATION
75.05
75.10
75.15
75.20
75.25
75.30
75.35
Air Transportation
Local Transportation
Pipe Line Transportation
Railroad Transportation
Trucking & Warehousing
Water Transportation
Other
UTILITIES & ENERGY
80.05
80.10
80.15
80.20
80.25
Electric Power
Natural Gas
Petroleum
Water
Other
WHOLESALE TRADE
85.05
85.10
85.15
Wholesale Durables
Wholesale Non-Durables
Other
Company Size
001
002
006
011
051
101
201
501
over 1,000
No. of Employees
1
2–5
6 – 10
11 – 50
51 – 100
101 – 200
201 – 500
501 – 1,000
over 1,000
Certified Management Accountants of Ontario
August 20, 2011
Professional Misconduct and Code of Professional Ethics Regulation
1.
Preamble
1.1
Capitalized terms used in this Regulation (and not otherwise defined herein) shall
have the meanings ascribed to such terms in the Bylaws of Certified Management
Accountants of Ontario (CMA Ontario).
1.2
The Interpretation provisions of the Bylaws (namely, Section 2) form part of this
Regulation and are incorporated herein by reference.
2.
Professional Misconduct
2.1
In this section, “negligence” means an act or an omission, either alone or
cumulatively, in the carrying out of the work by a Member, Student, Firm, Public
Accounting Firm or Professional Corporation that constitutes a failure to maintain
the standards that a reasonable and prudent Member, Student, Firm, Public
Accounting Firm or Professional Corporation of equivalent designation in CMA
Ontario would maintain in the circumstances.
2.2
For the purposes of the Bylaws, the following actions constitute “professional
misconduct”:
(a)
negligence;
(b)
a breach by a Member, Student, Firm, Public Accounting Firm or
Professional Corporation of the Act, or the Bylaws or the Regulations;
(c)
undertaking work the Member, Student, Firm, Public Accounting Firm or
Professional Corporation is not competent to perform by virtue of his, her
or its training and experience;
(d)
fraud, theft, forgery, tax evasion, violation of securities laws, or unlawful
conduct in the Member’s, Student’s, Firm’s, Public Accounting Firm’s or
Professional Corporation’s professional capacity, including any criminal
conviction of the above;
Professional Misconduct and Code of Professional Ethics Regulation
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Certified Management Accountants of Ontario
3.
August 20, 2011
(e)
pleading guilty to or being found guilty of a criminal offence but being
discharged absolutely or upon conditions prescribed in a probation order;
(f)
the failure of a Member, Student, Firm, Public Accounting Firm or
Professional Corporation to respond promptly and cooperate fully with
respect to requests for information and other communications from CMA
Ontario.
Code of Professional Ethics
All Members, Students, Firms, Public Accounting Firms and Professional Corporations
will adhere to the following Code of Professional Ethics of CMA Ontario:
3.1
3.2
A Member, Student, Firm, Public Accounting Firm or Professional Corporation
will act at all times with:
(a)
responsibility for and fidelity to public needs;
(b)
fairness and loyalty to such Member's, Student’s, Firm’s, Public
Accounting Firm’s or Professional Corporation’s associates, clients and
employers; and
(c)
competence through devotion to high ideals of personal honour and
professional integrity.
A Member, Student, Firm, Public Accounting Firm or Professional Corporation
will:
(a)
maintain at all times independence of thought and action;
(b)
not express an opinion on financial reports or statements without first
assessing her, his or its relationship with her, his or its client to determine
whether such Member, Student, Firm, Public Accounting Firm or
Professional Corporation might expect her, his or its opinion to be
considered independent, objective and unbiased by one who has
knowledge of all the facts;
(c)
when preparing financial reports or statements or expressing an opinion on
financial reports or statements, disclose all material facts known to such
Member, Student, Firm, Public Accounting Firm or Professional
Corporation in order not to make such financial reports or statements
Professional Misconduct and Code of Professional Ethics Regulation
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Certified Management Accountants of Ontario
August 20, 2011
misleading, acquire sufficient information to warrant an expression of
opinion and report all material misstatements or departures from generally
accepted accounting principles; and
(d)
3.3
comply with the requirements of the CMA Ontario Independence
Regulation for Assurance, Audit and Review Engagements.
A Member, Student, Firm, Public Accounting Firm or Professional Corporation
will:
(a)
not disclose or use any confidential information concerning the affairs of
such Member's, Student’s, Firm’s, Public Accounting Firm’s or
Professional Corporation’s employer or client unless authorized to do so
or except when such information is required to be disclosed in the course
of any defence of himself, herself or itself or any associate or employee in
any lawsuit or other legal proceeding or against alleged professional
misconduct by order of lawful authority of the Board or any Committee of
CMA Ontario in the proper exercise of their duties but only to the extent
necessary for such purpose and only as permitted by law;
(b)
obtain, at the outset of an engagement, written agreement from any party
or parties to whom work is contracted not to disclose or use any
confidential information concerning the affairs of such Member’s,
Student’s, Firm’s, Public Accounting Firm’s or Professional Corporation’s
employer or client unless authorized to do so or except when such
information is required to be disclosed in the course of any defence of
himself, herself or itself or any associate or employee in any lawsuit or
other legal proceeding but only to the extent necessary for such purpose
and only as permitted by law;
(c)
inform his, her or its employer or client of any business connections or
interests of which such Member's, Student’s Firm’s, Public Accounting
Firm’s or Professional Corporation’s employer or client would reasonably
expect to be informed;
(d)
not, in the course of exercising his, her or its duties on behalf of such
Member's, Student’s, Firm’s, Public Accounting Firm’s or Professional
Corporation’s employer or client, hold, receive, bargain for or acquire any
fee, remuneration or benefit without such employer's or client's knowledge
and consent; and
(e)
take all reasonable steps, in arranging any engagement as a consultant, to
establish a clear understanding of the scope and objectives of the work
before it is commenced and will furnish the client with an estimate of cost,
Professional Misconduct and Code of Professional Ethics Regulation
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Certified Management Accountants of Ontario
August 20, 2011
preferably before the engagement is commenced, but in any event as soon
as possible thereafter.
3.4
3.5
A Member, Student, Firm, Public Accounting Firm or Professional Corporation
will:
(a)
conduct himself, herself or itself toward Members, Students, Firms, Public
Accounting Firms and Professional Corporations with courtesy and good
faith;
(b)
not commit an act discreditable to the profession;
(c)
not engage in or counsel any business or occupation which, in the opinion
of CMA Ontario, is incompatible with the professional ethics of a
management accountant or public accountant;
(d)
not accept any engagement to review the work of a Member, Student,
Firm, Public Accounting Firm or Professional Corporation for the same
employer except with the knowledge of that Member, Student, Firm,
Public Accounting Firm or Professional Corporation, or except where the
connection of that Member, Student, Firm, Public Accounting Firm or
Professional Corporation with the work has been terminated, unless the
Member, Student, Firm, Public Accounting Firm or Professional
Corporation reviews the work of others as a normal part of his, her or its
responsibilities;
(e)
not attempt to gain an advantage over Members, Students, Firms, Public
Accounting Firms and Professional Corporations by paying or accepting a
commission in securing management accounting or public accounting
work;
(f)
uphold the principle of adequate compensation for management
accounting and public accounting work; and
(g)
not act maliciously or in any other way which may adversely reflect on the
public or professional reputation or business of a Member, Student, Firm,
Public Accounting Firm or Professional Corporation.
A Member, Student, Firm, Public Accounting Firm or Professional Corporation
will:
(a)
at all times maintain the standards of competence expressed by the Board
from time to time;
Professional Misconduct and Code of Professional Ethics Regulation
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Certified Management Accountants of Ontario
August 20, 2011
(b)
disseminate the knowledge upon which the profession of management
accounting is based to others within the profession and generally promote
the advancement of the profession;
(c)
undertake only such work as he, she or it is competent to perform by
virtue of his, her or its training and experience and will, where it would be
in the best interests of an employer or client, engage, or advise the
employer or client to engage, other specialists;
(d)
expose before the proper tribunals of CMA Ontario any incompetent,
unethical, illegal or unfair conduct or practice of a Member, Student, Firm,
Public Accounting Firm or Professional Corporation which involves the
reputation, dignity or honour of CMA Ontario; and
(e)
endeavour to ensure that a professional partnership, company or
individual, with which such Member, Student, Firm, Public Accounting
Firm or Professional Corporation is associated as a partner, principal,
director, officer, associate or employee, abides by the Code of
Professional Ethics and the Rules of Professional Conduct established by
CMA Ontario.
Professional Misconduct and Code of Professional Ethics Regulation
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