audio instructions · fa01: investments subject to significant influence 3-4 hours fa02:...
TRANSCRIPT
Audio instructions (you will hear silence until the session starts)
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Module Zero
Speakers: Lara Greguric, MA, CA Sukaina Rashid, CA, CIA, MBA Kelsey James Director of CA Training Office Engagement Director, Learning Centre Operations Team Lead, Module Services and Student Standards
1. Understand what Module Zero is
2. Understand what is expected of candidates
3. Understand what is expected of mentors
4. Know how to register for mentor access to Module Zero
Learning Objectives
• 60 minute session
• 15 minutes of material
• Remainder of time for questions
• Submit questions throughout session using Q&A menu
• We will address questions at end of session
• Download handout if desired
Agenda
1. Understand what Module Zero is
2. Understand what is expected of candidates
3. Understand what is expected of mentors
4. Know how to register for mentor access to Module Zero
Learning Objectives
• Prerequisites for admission to CPA professional education program include:
Undergraduate degree
Specific subject area coverage defined by CPA competency map
CPA Prerequisites
Find the CPA Competency Map on
www.cpacanada.ca
Module Zero
• CPA prerequisites differ from CASB prerequisites
• Module Zero helps candidates fill knowledge gaps
Module Zero
• Module Zero is:
Free
Flexible
Online
Self-assessed
Module Zero
• Timing:
Initial offering May to August 2013
Subsequent offerings:
o Prior to future Core Module 1 offerings
o Until post-secondary institutions adjust
Module Zero
• Module Zero covers topics in four competency areas:
Financial accounting
Taxation
Management accounting
Strategy and governance
Financial Accounting
Find Module Zero Topic List
on www.casb.com
TOPICS ESTIMATED
TIME TO COMPLETE
Business combinations
FA01: Investments subject to significant influence 3-4 hours
FA02: Consolidation at acquisition 6-8 hours
FA03: Consolidation subsequent to acquisition 6-8 hours
FA04: Joint ventures 3-4 hours
Financial instruments
FA05: Classification, and measurement of financial assets, financial liabilities, and equity instruments 5-7 hours
FA06: Hedging 4-5 hours
Financial accounting for not-for-profit organizations
FA07: Financial accounting for not-for-profit organizations 18-20 hours
Foreign currency translation
FA08: Foreign currency translation 5-6 hours
Taxation
Find Module Zero Topic List
on www.casb.com
TOPICS ESTIMATED
TIME TO COMPLETE
Capital cost allowance
TX01: Replacement property rules 1-2 hours
TX02: Class 10.1 vehicles (luxury passenger vehicles) 1 hour
TX03: Disposition of building and land 1-2 hours
TX04: Consideration (Fair Market Value rules) 1 hour
Taxes payable by a corporation
TX05: Components and calculation of corporate taxes payable 7-11 hours
Management Accounting
TOPICS ESTIMATED
TIME TO COMPLETE
Management planning and evaluation tools
MG01: Enterprise resource planning 2-3 hours
MG02: Capacity requirements planning 2-3 hours
MG03: Responsibility accounting 3-4 hours
MG04: Activity based management 2-3 hours
MG05: Balanced scorecard 2-3 hours
MG06: Non-profit and government entities 2-3 hours
Strategic cost management
MG07: Costing strategies 5-6 hours
Quality control and quality improvement
MG08: Business process re-engineering 3-4 hours
Pricing decisions
MG09: Industry structure 1-2 hours
MG10: Pricing strategies 3-4 hours
MG11: Cost-plus pricing and fixed price contracts 1-2 hours
MG12: Product differentiation, mix, and marketing 4-5 hours
MG13: Transfer pricing 3-4 hours
Find Module Zero Topic List
on www.casb.com
Strategy and Governance
Find Module Zero Topic List
on www.casb.com
TOPICS ESTIMATED
TIME TO COMPLETE
Role of governance
ST01: Governance structure 3-4 hours
ST02: Auditor roles 3-4 hours
Environmental scanning and industry analysis
ST03: Mission, vision, values, and objectives 4-5 hours
ST04: Environmental scan 8-10 hours
Creating, implementing, and evaluating strategy
ST05: Strategy formulation 6-8 hours
ST06: Strategic implementation 6-8 hours
ST07: Managing risk 5-6 hours
ST08: Strategic evaluation 3-4 hours
1. Understand what Module Zero is
2. Understand what is expected of candidates
3. Understand what is expected of mentors
4. Know how to register for mentor access to Module Zero
Learning Objectives
Candidate Responsibilities
1 2 3 4 5 6 February
15th
August 30th
Apply to CPA PEP
Assess which topics are required
Complete review
questions
Register for Module Zero
Complete required topics
Confirm completion of
required topics
May 13th
Candidate Responsibilities
1 2 3 4 5 6 February
15th
August 30th
Apply to CPA PEP
Assess which topics are required
Complete review
questions
Register for Module Zero
Complete required topics
Confirm completion of
required topics
May 13th
Register for Module Zero
• Summer 2013 offering of Module Zero is intended for candidates taking Core Module 1 in Fall 2013
• There will be future offerings of Module Zero
Register for Module Zero & Assess Which
Topics are Required
Register for Module Zero & Assess Which
Topics are Required
Register for Module Zero & Assess Which
Topics are Required
Register for Module Zero & Assess Which
Topics are Required
Candidate Responsibilities
1 2 3 4 5 6 February
15th
August 30th
Apply to CPA PEP
Assess which topics are required
Complete review
questions
Register for Module Zero
Complete required topics
Confirm completion of
required topics
May 13th
Complete Required Topics & Review
Questions
• Candidates:
Access Module Zero through Desire2Learn
Receive access to all Module Zero topics
Complete topics throughout the summer at their own pace
Have access to subject matter experts through Desire2Learn
Complete review questions at end of each topic
Complete Required Topics & Review
Questions
• No marked assignments or evaluations
• Self-directed
Candidate Responsibilities
1 2 3 4 5 6 February
15th
August 30th
Apply to CPA PEP
Assess which topics are required
Complete review
questions
Register for Module Zero
Complete required topics
Confirm completion of
required topics
May 13th
Confirm Completion of Required Topics
• Confirm completion of topics by August 30th
• Must do so in order to participate in Core Module 1
1. Understand what Module Zero is
2. Understand what is expected of candidates
3. Understand what is expected of mentors
4. Know how to register for mentor access to Module Zero
Learning Objectives
Mentor Responsibilities
• No formal responsibilities
How Mentors Can Help
• Course material
• Post-secondary institution
• Can complete more topics
Registration: Topic
selection
• Subject matter experts
• Training office materials
Topics: Technical
challenges
1. Understand what Module Zero is
2. Understand what is expected of candidates
3. Understand what is expected of mentors
4. Know how to register for mentor access to Module Zero
Learning Objectives
Register for Mentor Access to Module Zero
MENTOR MODULES
Content Module Zero learning materials
Location Desire2Learn
Access Registration required
Who • Qualified CA • Senior CASB student
• HR Contact • Student Contact
How Complete CASB Mentor Registration Application in Forms section of www.casb.com
Questions
Thank you