cpa student handbook cga program of professional studies 2014-2015

2014-15

STUDENT HANDBOOKCGA Program of Professional StudiesUpdated with fall session AU2, FN2 and TX2 electives offerings information and schedule

CPA ONTARIO | CGA PROGRAM OF PROFESSIONAL STUDIES

2014-15 STUDENT

HANDBOOK

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CGA to CPA Course Mapping 6

The CPA Program 6 The Pathway to Licensed Public Accounting 6

Contact 7

Contacting CPA Ontario & the CGA program 7

Code of Conduct 8

Student Responsibilities 8 CGA Program Academic Policies 9

Important Dates 10

2014-15 Important Dates 10 CGA Program Session Dates 11

Program Requirements 17

Professional Experience Requirement 18

Post-Secondary Degree Pathways 19

Laurentian Degree Pathway 19 Athabasca Degree Pathway 20

Enrolment Information 21

Transfer Credit Enrolment Deadline 21 Course Prerequisites, Offerings & Fees 23 Laurentian H.B.Com Course Prerequisites, Offerings & Fees 24 Methods of Payment 25 Re-entry 26 Other Fees 27

Course Materials 28

Required Textbooks: CGA Program 28 Required Textbooks & Software: Laurentian Degree Partnership Program 32

Online Learning Environment (OLE) 34

Study Resources 36 Exam Preparation Courses 32

CONTENTS

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CONTENTS

Assignments 40

Assignment Collaboration: Guidelines to Avoid Plagiarism 41

Exams 43

2014-15 Exam Timetable 43 Exam Format 45 Exam Instructions 47 Application for Membership 53 2014-15 Finalists 53

Withdrawal Process 54

Course Withdrawal Dates 54 Administrative Policies 56

Academic Integrity 57

2015-16 Fall Electives 61

Glossary 64

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As previously announced, CGA Ontario is unifing with CPA Ontario and

the CGA program of professional studies will end in September 2015.

Final unification of the profession in Ontario will come with the introduction

of a new Chartered Professional Accountants Act, which CPA Ontario will

seek from the Government of Ontario as soon as possible. CGAs became

members of CPA Ontario in July 2014.

The organizations are now working to integrate operations. Students in

the CGA program will continue in the CGA program until September 2015,

at which time those with academic requirements remaining will have the

opportunity to transfer to the CPA program.


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Welcome On behalf of the student services team, I am pleased to welcome you to the 2014-15 academic year of the CGA program of professional studies.

Your enrolment in the program indicates that you are prepared to make a significant commitment to your career and you are working towards a professional accounting designation at an exciting time for the profession. CGA Ontario and CPA Ontario have unified under the CPA banner. As a result, the 2014-15 academic year will be the final year the CGA program is offered. The session 4 exam period (August 31 to September 3, 2015) will be the final exam period. If you are not able to complete the CGA program before September 2015, you will transition into the CPA program and continue working towards the chartered professional accountant (CPA) designation. The Student Handbook outlines academic policies and important dates. We encourage you to familiarize yourself with the Student Handbook and reference it often. Other important resources you will need include our website (cga-ontario.org), the WebCoach tutorials in the Online Learning Environment (OLE) and our student advisement services.

This year, we’ve included a new icon that indicates key information to consider as you make enrolment decisions this year. Watch for the icons and call us if you have questions about the best way forward in your studies.

On the following pages you will find the CGA to CPA Course Mapping Chart. We encourage you to work towards completing courses that transfer into the CPA program if completion of the CGA program in the 2014-15 academic year isn’t realistic.

We are here to answer your questions about the CGA program, or about transitioning into the CPA program. Call or email us to schedule a personal advisement session today at 416.322.6520 or 1.800.668.1454 or [email protected].

Commitment, discipline and hard work are essential to successfully completing a professional accounting designation. We are dedicated to providing you with excellent service and will support you as you work towards your goal: a professional accounting designation.

We wish you all the best for a successful and rewarding academic year.

Sincerely,

Janet Pierce Vice-President, Education CGA Program of Professional Studies

WELCOME & UPDATE

http://www.cga-ontario.org

mailto:[email protected]

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CGA TO CPA COURSE MAPPING

Students enrolled in the 2014-15 academic year of the CGA program should consider the following recommendations:

• Work towards completing all courses in the CGA program before September 2015.

• If completion of the CGA program is not realistic, students should focus on courses that are transferrable to the CPA program and are consistent with their career goals.

• If completion of the CGA program is not realistic, after completing the foundation and advanced level courses, students should try to successfully pass at least one PA course in the CGA program.

• Students must be registered in the CGA program by September 2015 to be eligible to transition into the CPA program.

The CPA Program For information about the CPA program please visit the CPA Ontario website, cpapro.ca/become-a-cpa.

Pathway to Licensed Public Accounting For students that are interested in becoming a licensed public accountant, CPA Ontario is in the process of developing the new licensure path. Visit cpapro.ca/become-a-cpa for more information.

CGA Program

FOUNDATION STUDIES

FA1 Financial Accounting Fundamentals

EM1 Micro & Macro Economics

LW1 Business Law

FA2 Financial Accounting: Assets

QU1 Business Quantitative Analysis

MA1 Management Accounting Fundamentals

CM1 Business Communication *

FA3 Financial Accounting: Liabilities & Equities

FN1 Corporate Finance Fundamentals

MS1 Managing Information Systems

CPA Program

EQUIVALENT CPA PREP

Module 1 Introductory Financial Accounting

Module 3 Economics

Module 11 Business Law

Module 5.1 Intermediate Financial Reporting 1

Module 4 Statistics

Module 2 Introductory Management Accounting

Module 5.2 Intermediate Financial Reporting 2

Module 6 Corporate Finance

Module 12 Information Technology

EQUIVALENT CPA PREP

Module 9 Intermediate & Advanced Management Accounting

Module 10 Strategy & Governance

Module 8 Tax

Module 7 Audit & Assurance

Module 5.3 Advanced Financial Reporting

EQUIVALENT CPA PEP (Two of the following)

Finance

Tax

Assurance

Performance Management

Capstone Capstone Common Integrative Evaluation Final Module Preparation Examination

ADVANCED STUDIES

MA2 Advanced Management Accounting

TX1 Personal & Corporate Taxation

AU1 External Auditing

FA4 Financial Accounting: Consolidations & Advanced Issues

EQUIVALENT CPA PEP

Core Module 1 & Core Module 2

All six integrated core competency areas

REVISED: March 2015* No CPA program equivalents.

PROFESSIONAL LEVEL

PA1 Issues in Professional Practice

PA2 Strategic Financial Management

CAREER ELECTIVES (Two of the following)

MS2 Information Systems Strategy *

PF1 Public Sector Financial Management *

FN2 Advanced Corporate Finance

TX2 Advanced Personal & Corporate Taxation

AU2 Advanced External Auditing

MU1 Internal Auditing & Controls

OR

CGA TO CPA COURSE MAPPING CHART

http://www.cpapro.ca/become-a-cpa

http://cpapro.ca/become-a-cpa/


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Contacting CPA Ontario & the CGA Program

Office Hours Our business hours are 8:30 a.m. to 4:30 p.m., Monday through Friday. Please see the Important Dates section on page 10 for holiday office closures.

Contact Centre Our client service advisers are available to respond to any inquiries related to the CGA program.

To speak with a client service adviser or schedule a personal advisement session related to the CGA program, please call 416.322.6520 or 1.800.668.1454 or email [email protected].

Email Directory Our client service advisers are also accessible by email. All email inquiries are addressed within 24 to 48 hours. Due to a high volume of inquiries during deadline periods, please allow additional response time.

Students can contact our client service advisers about the CGA program at the email addresses below.

General inquiries about the CGA programIncludes course registration and withdrawal, degree partnerships, information requests, transcript requests, transfer credit inquiries and course material inquiries.

[email protected]

Academic advisement [email protected]

Assignment inquiries for specific courses [email protected]

Course material [email protected]

Computer/technical support [email protected]

PA prep program [email protected]

Exams [email protected]

Professional experience [email protected]

Laurentian degree partnership information [email protected]

Transfer credit evaluation [email protected]

Mail and Fax Please direct correspondence to the appropriate department. Students must include their ID number, address and the date on all correspondence.

Mail: Chartered Professional Accountants of Ontario Re: The CGA Program of Professional Studies 240 Eglinton Avenue East Toronto ON M4P 1K8

Fax: 416-322-6481

CONTACT












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Student ResponsibilitiesThe CGA program of professional studies will differ from the previous educational experience of most students. The program certifies a student’s competence in offering professional services to employers or the public as a certified general accountant. For that reason, the responsibilities of a student in the CGA program will differ from those of a student in a secondary or post-secondary environment.

The development of exam and course material is the responsibility of CGA Canada. No lecturer, marker or staff member has independent control over any aspect of course material or exams.

Students do not have access to their written exam, nor may they see their completed exam paper. Once an exam is completed it is the property of CGA Canada. For a fee, a student may request written feedback in the form of an exam re-grade, critique or, in the case of PA1 and PA2, students can request an administrative review. For non-disclosed exams, the exam questions, marking keys and any other marking material are not made available to students.

The CGA program is an online, self-study program. The material stands alone and does not require a lecturer, reviewer or tutor.

The Certified General Accountants of Ontario or the Chartered Professional Accountants of Ontario reserves the right to remove, change or amend its courses, programs, fee structure and regulations as required.

Roles and responsibilities of students in the CGA program of professional studies:

• Students accept responsibility to become aware of, and adhere to, the deadlines, regulations and policies that affect them as a student. This information is available at cga-ontario.org. It is the student’s responsibility to contact the CGA program if they have concerns about administrative issues.

• Students, by registering for a course in the CGA program, accept responsibility for reading, understanding and adhering to the National Academic Integrity Policy.

• Students are responsible for providing and maintaining a current email and mailing address in order to receive program updates.

• Students agree to comply with the CGA program’s disciplinary codes: Online Conduct and Respectful Workplace Policy, Copyright and Professional Ethics, the Use of the CGA Designation and Privacy Policy.

• Students accept responsibility for developing the necessary skills, knowledge and professional experience to complete the CGA program and attain the CGA designation. Other people, course directors, markers, instructors, exam reviewers, tutors, fellow students, and staff, can only guide and assist students.

• Students accept full responsibility for their actions and are aware of the disciplinary action that may ensue if they do not follow the CGA program’s Academic and Administrative policies.

CODE OF CONDUCT

http://www.cga-ontario.org/


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CGA Program Academic PoliciesUse of the CGA Designation

As a student in the CGA program of professional studies, students may not make reference to the organization, its name or its designation in any way except on their curriculum vitae or other employment correspondence. A student may refer to oneself as a “student currently enrolled in the CGA program of professional studies”. No other reference to the organization or designation is permitted.

Online Conduct and Respectful Workplace Policy

The CGA program has adopted an Online Conduct and Respectful Workplace Policy which allows all of us equal opportunity to work and live. This encompasses any discourse in online studies, to respect the diversity of opinions among the instructor and members of the class and respond in a courteous professional manner without being hindered by discriminatory practices.

To this end, the CGA program does not condone and will not tolerate any conduct, comment, gesture or contact that may discriminate on any basis or cause offence, humiliation or intimidation to any person. This includes any electronic communication and/or course discourse, that is unwanted, and that is persistent, repeated, abusive, obscene, or otherwise unwelcome may be considered harassment, and may be actionable under this policy. The policy applies to all CGA program staff, members, students in the CGA program, lecturers, exam reviewers, tutors, instructors, assignment markers, suppliers, and the general public.

Copyright and Professional Ethics

Students are prohibited from posting course material, assignments or exams (questions or their own solutions), from the CGA program in the public domain and are expected to be aware of and act within the Canadian law of copyright.

Privacy Policy

The CGA program will gather personal information from students with their consent and in accordance with our privacy policy. Any questions or concerns regarding this policy or its implementation should be directed to the Privacy Officer, CPA Ontario, 69 Bloor St. E, Toronto, ON M4W 1B3. If a student does not want their personal contact information to be used, they may withdraw their consent when the CGA program offers an opt-out option or they may contact the privacy officer when they decide to withdraw their consent to use and disclosure.

ACADEMIC POLICIES

http://www.cb-cda.gc.ca/act-loi/index-e.html

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2014-15 Important Dates

Friday, August 1, 2014 Office closed at noon

Monday, August 4, 2014 Office closed

Tuesday, August 26, 2014 Deadline to pay basic tuition fee (BTF) for the 2014-15 academic year to avoid the late registration fee (without registering for a fall session course or exam)

Friday, August 29, 2014 Office closed at noon

Monday, September 1, 2014 Office closed

September 2 - 4, 2014 2013-14 summer session exam dates

Monday, October 13, 2014 Office closed

Thursday, October 30, 2014 2013-14 summer session exam results available online

Wednesday, December 24, 2014

Office closed

Monday, January 5, 2015 Office re-opens

Monday, February 16, 2015 Office closed

Friday, February 27, 2015 Tuition receipts mailed for applicable fees for 2014 taxation year

Friday, April 3, 2015 Office closed

Monday, May 18, 2015 Office closed

Tuesday, May 26, 2015 Deadline for students and finalists to pay annual basic tuition fee (BTF) for the 2014-15 academic year (including late fee)

Tuesday, May 26, 2015 Deadline to submit transfer-in application or apply to transfer-out to another CGA program affiliate

Wednesday, July 1, 2015 Office closed

Monday, August 31, 2015 Transfer credit evaluation submission deadline to be considered a transitioning student in the CPA program for enrolment in the January 2016 offering of Core Module 1 in the CPA program

Friday, October 30, 2015 Deadline to submit an official university transcript to the CGA program confirming degree to be admitted into CPA Core Module 2 as a transitioning student

Monday, February 29, 2016 Tuition receipts mailed for applicable fees for 2015 taxation year

IMPORTANT DATES


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IMPORTANT DATES

CGA Program Session Dates

Each academic year is organized in four sessions:

Fall Session (September – December)

Winter Session (December – March)

Spring Session (March – June)

Summer Session (June – August)


Tuesday, August 25, 2015 Deadline for fall session course registration and annual basic tuition fee (BTF)

Tuesday, September 1, 2015 Online access to fall courses available

Monday, September 7, 2015 Fall session courses begin

Tuesday, October 6, 2015 Deadline to withdraw online from a fall session course to be eligible for a partial refund

Monday, November 30 – Friday, December 4, 2015 Fall session exam dates

Thursday, February 4, 2016 Fall session exam results available online

Thursday, February 25, 2016 Deadline to request a re-grade, critique or review of a fall session exam

Unification Consideration

The CGA program will end September 2015. As a result, students should avoid withdrawing from courses and withdrawing from or deferring exams. However, if a student chooses to withdraw or defer a course or exam, they should confirm that there will be another offering of the course or exam in the 2014-15 academic year.

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Wednesday, October 22, 2014 Transfer credit evaluation submission deadline to be guaranteed enrolment in the winter session

Tuesday, November 25, 2014 Winter session course enrolment deadline

Tuesday, December 2, 2014 Online access to winter session courses available

Monday, December 8, 2014 Winter session courses begin

Monday, December 22, 2014 Deadline to enrol in PA1/PA2 exam simulation

Tuesday, January 6, 2015 Deadline to withdraw online from a winter session course to be eligible for a partial refund and avoid an exam attempt*

Friday, February 13, 2015 Challenge and supplemental exam registration deadline

Monday, March 9, 2015 Deadline to withdraw from a challenge or supplemental exam to avoid using an exam attempt*

Monday, March 9 – Saturday, March 14, 2015 Winter session exam dates

Thursday, May 7, 2015 Winter session exam results available online

Friday, May 29, 2015 Deadline to request a re-grade, critique or review of a winter session exam

IMPORTANT DATES


The CGA program will end September 2015. As a result, students should avoid withdrawing from courses and withdrawing from or deferring exams. However, if a student chooses to withdraw or defer a course or exam, they should confirm that there will be another offering of the course or in the 2014-15 academic year.


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Tuesday, January 20, 2015 Transfer credit evaluation submission deadline to be guaranteed enrolment in the spring session

Tuesday, March 3, 2015 Spring session course enrolment deadline

Tuesday, March 10, 2015 Online access to spring session courses available

Monday, March 16, 2015 Spring session courses begin

Wednesday, March 25, 2015 Deadline to enrol in PA1/PA2 simulation exam

Tuesday, April 14, 2015 Deadline to withdraw online from a spring session course to be eligible for a partial refund and avoid an exam attempt*

Friday, May 15, 2015 Challenge and supplemental exam registration deadline

Monday, June 8, 2015 Deadline to withdraw from a challenge or supplemental exam to avoid using an exam attempt*

Monday, June 8 – Saturday, June 13, 2015 Spring session exam dates

Thursday, July 30, 2015 Spring session exam results available online

Friday, August 21, 2015 Deadline to request a re-grade, critique or review of a spring session exam

IMPORTANT DATES



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Tuesday, April 21, 2015 Transfer credit evaluation submission deadline to be guaranteed enrolment in the summer session

Tuesday, May 26, 2015 Summer session course enrolment deadline

Tuesday, June 2, 2015 Online access to summer session courses available

Monday, June 8, 2015 Summer session courses begin

Wednesday, June 17, 2015 Deadline to enrol in PA1/PA2 exam simulation

Tuesday, June 25, 2015 Deadline to withdraw online from a summer session course to be eligible for a partial refund and avoid an exam attempt*

Friday, August 7, 2015 Challenge and supplemental exam registration deadline

Monday, August 31, 2015 Transfer credit evaluation submission deadline to be considered a transitioning student in the CPA program for enrolment in the January 2016 offering of Core Module 1 in the CPA program

Monday, August 31, 2015 Deadline to withdraw from a challenge or supplemental exam to avoid using an exam attempt*

Monday, August 31 - Thursday, September 3, 2015 Summer session exam dates

Thursday, October 29, 2015 Summer session exam results available online

Friday, October 30, 2015 Deadline to submit an official university transcript to the CGA program confirming degree to be admitted into CPA Core Module 2 as a transitioning student

Tuesday, November 24, 2015 Deadline to request a re-grade, critique or review of a summer session exam

IMPORTANT DATES




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Monday, May 5, 2014 Deadline to apply for admission to the Laurentian University partnership program

Monday, August 18, 2014 Closing date for Laurentian University students to enrol in courses

Friday, September 5, 2014 Laurentian University students gain access to Desire2Learn online learning environment

Sunday, September 7, 2014 Deadline to withdraw from a fall session course to be eligible for a refund and avoid academic penalty

Monday, September 8, 2014 Fall session Laurentian University classes begin

Monday, September 22, 2014 Deadline to withdraw from a fall session course to be eligible for a partial refund and avoid academic penalty

Monday, October 20, 2014 Deadline to withdraw from a fall session course, without refund, to avoid academic penalty


Monday, July 21, 2014 Deadline to apply for admission to the Laurentian University partnership program

Monday, November 17, 2014 Closing date for Laurentian University students to enrol in courses

Friday, December 5, 2014 Laurentian University students gain access to Desire2Learn online learning environment

Sunday, December 7, 2014 Deadline to withdraw from a winter session course to be eligible for a refund and avoid academic penalty

Monday, December 8, 2014 Winter session Laurentian University classes begin

Monday, December 22, 2014 Deadline to withdraw from a winter session course to be eligible for a partial refund and avoid academic penalty

Monday, January 19, 2015 Deadline to withdraw from a winter session course, without refund, to avoid academic penalty

LAURENTIAN UNIVERSITY PARTNERSHIP DATES

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Monday, October 27, 2014 Deadline to apply for admission to the Laurentian University partnership program

Friday, February 20, 2015 Closing date for Laurentian University students to enrol in courses

Friday, March 13, 2015 Laurentian University students gain access to Desire2Learn online learning environment

Sunday, March 15, 2015 Deadline to withdraw from a spring session course to be eligible for a refund and avoid academic penalty

Monday, March 16, 2015 Spring session Laurentian University classes begin

Monday, March 30, 2015 Deadline to withdraw from a spring session course to be eligible for a partial refund and avoid academic penalty

Monday, April 27, 2015 Deadline to withdraw from a spring session course, without refund, to avoid academic penalty


Thursday, May 14, 2015 Closing date for Laurentian University students to enrol in courses

Friday, June 5, 2015 Laurentian University students gain access to Desire2Learn online learning environment

Sunday, June 7, 2015 Deadline to withdraw from a summer session course to be eligible for a refund and avoid academic penalty

Monday, June 8, 2015 Summer session Laurentian University classes begin

Monday, June 22, 2015 Deadline to withdraw from a summer session course to be eligible for a partial refund and avoid academic penalty

Monday, July 20, 2015 Deadline to withdraw from a summer session course, without refund, to avoid academic penalty


Laurentian University does not require that students in the CGA program pursuing a Laurentian HBComm take a course until September 2015 to be considered an active student in the program. However, Laurentian University students are required to register for a course by September 2015.

LAURENTIAN UNIVERSITY PARTNERSHIP DATES


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Certification Level

PA1 Issues in Professional PracticePA2 Strategic Financial Management+

Designation

Career Electives (Two of the following)

FN2 Advanced Corporate FinanceTX2 Advanced Personal & Corporate TaxationAU2 Advanced External AuditingMU1 Internal Auditing & Controls+MS2 Information Systems Strategy*PF1 Public Sector Financial Management*

Advanced Studies

MA2 Advanced Management AccountingTX1 Personal & Corporate TaxationAU1 External AuditingFA4 Financial Accounting: Consolidations & Advanced Issues

Foundation Studies

FA1 Financial Accounting FundamentalsEM1 Micro & Macro EconomicsLW1 Business LawFA2 Financial Accounting: AssetsQU1 Business Quantitative AnalysisMA1 Management Accounting FundamentalsCM1 Business Communication*FA3 Financial Accounting: Liabilities & EquitiesFN1 Corporate Finance FundamentalsMS1 Managing Information Systems

Program RequirementsThe CGA program has three requirements that must be satisfied prior to certification:

Academic There are 18 courses students must successfully complete in order to satisfy the academic requirements of the CGA program.

Degree A recognized post-secondary degree is required prior to certification.

Professional Experience To fully satisfy the professional experience requirement, students must obtain a minimum of 24 months of verifiable professional-level accounting experience.

Students with international experience have the option of reporting 24 months of verifiable accounting experience at the professional level from abroad. This experience must be combined with an additional 12 months of relevant accounting experience in Canada at any level.

PROGRAM REQUIREMENTS

Unification Consideration* PF1, MS2 and CM1 are not required in the CPA program. CM1 is required as part of the Laurentian

University degree programs and is required prior to enrolling in PA1 or PA2.

+ MU1 will be recognized for the Performance Management elective in the CPA program only if the student has also completed PA2.

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Professional Experience Requirement

Students in the CGA program of professional studies must demonstrate their ability to apply the knowledge and skills gained from their formal education in the workplace.

Students are expected to assume successively higher levels of hands-on financial management responsibilities as they progress through the CGA program. For certification, students must demonstrate that they have progressed to an employment position that requires a well-rounded knowledge and professional level of responsibility in such areas as accounting, finance, audit, taxation, strategic planning, human resources, and projects. As a student progresses through the program, they are expected to obtain professional experience commensurate with their level of study.

Prior to certification, all students must obtain a minimum of 24 months of verifiable professional-level accounting experience. Students with international experience have the option of reporting 24 months of verifiable accounting experience at the professional level from abroad. This experience must be combined with an additional 12 months of relevant accounting experience in Canada at any level.

LEADERSHIP

PROFESSIONALISMPROFESSIONAL KNOWLEDGE

PROGRAM REQUIREMENTS

Students are required to demonstrate competency in all areas under leadership and professionalism.

Client service advisers offer student advisement for individuals experiencing challenges completing the professional experience requirement. For additional information and advisement, please contact [email protected].


Finalists who have completed the academic and degree requirements of the CGA program by September 2015 will be required to complete their professional experience requirement within their extended program time limit. These students are required to complete their professional experience submission using the CGA program’s PERC reporting tool.

Finalists who are not able to complete the professional experience requirement before September 2018 will submit their experience using CPA Ontario’s PERT tool after September 2018.

Any experience that is approved in the CGA program’s PERC tool will be recognized by the CPA program.

1. Strategic and organizational leadership

2. Organizational effectiveness

3. Individual and team leadership and development

1. Ethics and trust

2. Stakeholder focus

3. Communication

4. Integrative approach

5. Problem solving

6. Professional self-evaluation

In-depth practice is required in at least three of these seven areas:

1. Financial accounting and reporting

2. Management accounting

3. Assurance and other related services

4. Finance and financial planning

5. Business development

6. Information technology

7. Taxation



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POST-SECONDARY DEGREE PATHWAYS

Laurentian Degree PathwayThe CGA program has degree opportunities available with Laurentian University for the Honours Bachelor of Commerce (H.B.Com) and Master of Business Administration (MBA) degrees which satisfy the degree requirement for certification as a CPA, CGA or CPA.

Laurentian University Partnership Admission Requirements

Honours Bachelor of Commerce (H.B.Com)

• Current student in the CGA program of professional studies.

• Completion of foundation level courses in the CGA program or have transfer credits for all foundation courses.

Masters of Business Administration (MBA)

• Successful completion of an undergraduate degree.

• Current students in the CGA program who have completed the foundation and advanced levels, or have been granted transfer credits for all foundation and advanced level courses in the CGA program or a member in good standing.

For More Information

If students require further information or support regarding the Laurentian degree pathway, please email us using the addresses listed below.

General inquiriesCourse registration and withdrawal, exam deferrals, applications for admission

[email protected]

Course inquiriesAssignment inquiries for specific courses

[email protected]

Laurentian technical support

[email protected]


To allow students the opportunity to complete courses in the CGA program prior to transition into the CPA program, Laurentian University does not require students to enrol in a course in the 2014-15 academic year until September 2015.

The deadline to register for a Laurentian University course is May 2015. Applications received after the May 2015 deadline will not be considered.

Effective April 1, 2015, Laurentian University will be taking over the administration of the Laurentian University courses, including withdrawals and deferrals.

Students in the CGA program without a degree have the option to leverage the CGA program’s partnerships with post-secondary institutions to earn their degree prior to September 2020.

H.B.Com






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POST-SECONDARY DEGREE PATHWAYS

Athabasca Degree PathwayAthabasca University has created an opportunity for students to transfer credits earned in the CGA program into the Athabasca Bachelor of Commerce, Accounting Major program – which will fulfil the degree requirement for the CPA program.

Students can visit business.athabascau.ca/cga for more information about the Athabasca degree pathway.

http://business.athabascau.ca/cga/


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First Time Enrolment

If a student has taken business or accounting courses at a post-secondary institution, they may be able to transfer some of those credits into the CGA program.

Effective May 26, 2015, students no longer have to pay the basic tuition fee (BTF) in order to transition to the CPA Program.


The CGA program will end September 2015. Students interested in enrolling in the CGA program for the first time are encouraged to schedule a personal advisement session with a client service adviser to determine the best place for them to start working towards their professional accounting designation. For some, it may be ideal to enrol with the CPA program directly. Please call 416.322.6520 or 1.800.668.1454, or email [email protected] to schedule an advisement session.

Transfer Credit Enrolment Deadline

Students who have taken courses at an accredited college, university or continuing education program with the goal of transferring their credits into the CGA program, must complete a transfer credit evaluation for the CGA program before August 31, 2015, so they can transition into the CPA program and receive recognition for their transfer credits.

The CGA program will process transfer credit evaluations from students in this situation until August 31, 2015. If students complete a transfer credit evaluation before the designated deadline, their credits will be recognized and they will transition into the CPA program. These students will not be required to pay the CGA program’s basic tuition fee or enrol in a course to transition into the CPA program.

After August 31, 2015, there will be no further opportunities to enrol in the CGA program or bridge to the CPA program.

Holding a degree by a recognized post-secondary institution is a requirement for enrolment in the CPA program. Students who are enrolled in the CGA program at the time of transition who have not completed a university degree will have until June 2020 to complete the degree requirement.

The CGA program encourages all students in this situation to sign up for our Program Notifications email list online here: cga-ontario.org/Changes_to_the_CGA_Program/Post_Secondary_Students.aspx. By signing up for this email list students will receive updates and reminders about the transfer credit enrolment deadline.

If students plan to submit a transfer credit evaluation before August 31, 2015, they should compile all of the information they need to submit their transfer credit evaluation ahead of time, to ensure their evaluation is complete before the August 31, 2015, deadline.

ENROLMENT INFORMATION


http://www.cga-ontario.org/Changes_to_the_CGA_Program/Post_Secondary_Students.aspx

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Annual Re-Enrolment

Effective May 26, 2015, students no longer have to pay the basic tuition fee (BTF) in order to transition to the CPA Program. Students in the CGA program are required to pay their BTF and re-enrol only if they wish to enrol in a course or transfer additional credits to the CGA program.


Any transfer credit evaluations that are completed in the 2014-15 academic year will transition into the CPA program in September 2015. These students will not be required to pay the BTF or enrol in a course to transition.

Transferring to a Provincial/Regional Affiliate

If a student in good standing is moving out of Ontario while they are enrolled in the program they can transfer to a provincial/regional affiliate.

Students who would like to transfer out of the CGA program in Ontario should email [email protected].

The deadline to submit a Transfer-Out Request form from the CGA program is May 26, 2015.

Transfer to the CGA program in Ontario

Students in good standing of a provincial/regional affiliate can transfer-in to the CGA program in Ontario. These individuals must contact their current provincial/regional affiliate and request to have their file transferred to the CGA program in Ontario no later than May 26, 2015. Once their file has been transferred, the student should contact the CGA program to determine next steps at [email protected].






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Course Prerequisites, Offerings and Fees

Please note that some courses are not offered in all sessions. It is important that students plan their academic year based on course offerings and prerequisites. A prerequisite is satisfied by a pass (P) or transfer credit (EX).

Course Code PrerequisitesSessional Availability Fee

Fall Winter Spring Summer Course

Financial Accounting Fundamentals FA1 course admission $680

Micro & Macro Economics EM1 course admission $680

Business Law LW1 course admission $680

Financial Accounting: Assets FA2 FA1 $680

Business Quantitative Analysis QU1 course admission $680

Management Accounting Fundamentals MA1 FA1* $680

Business Communication# CM1# course admission $680

Financial Accounting: Liabilities & Equities FA3 FA1, FA2* $680

Corporate Financial Fundamentals FN1 FA1, FA2* $680

Managing Information Systems MS1 FA1 $680

Advanced Management Accounting MA2 FA1, MA1, QU1 $880

Personal & Corporate Taxation TX1 FA1, FA2, FA3* $880

External Auditing AU1 FA1, FA2, FA3, QU1, MS1 $880

Financial Accounting: Consolidations & Advanced Issues FA4 FA1, FA2, FA3, FN1 $880

Advanced Corporate Finance FN2 FA1, FA2, FN1 $1,330

Advanced Personal & Corporate Taxation TX2 FA1, FA2, FA3, TX1 $1,280

Advanced External Auditing AU2 FA1, FA2, FA3, FA4, FN1, QU1, MS1, AU1 $1,330

Internal Auditing & Controls^ MU1^ FA1, FA2, FA3, QU1, MS1, AU1 $1,330

Information Systems Strategy# MS2# FA1, MS1 $1,260

Public Sector Financial Management# PF1# FA1, FA2, FA3, MA1, MA2, AU1, QU1, MS1 $1,340

Issues in Professional Practice PA1*** CM1, LW1, EM1, FA1, FA2, FA3, FA4, FN1, TX1, MA1, MS1, QU1, MA2, AU1 ** $1,740

Strategic Financial Management PA2 CM1, LW1, EM1, FA1, FA2, FA3, FA4, FN1 TX1, MA1, MS1, QU1, MA2, AU1 *** $1,740

Applications in Public Practice AP1CM1, EM1, LW1, PA1, TPE, FN1, FA1, FA2, FA3, FA4, TX1, MA1, MS1, QU1, MA2, AU1, TX2, AU2

$2,500

Note: All fees exclude applicable taxes.

• Only the full course option will be available for the fall session. Supplemental or deferral registrations will not be accepted. • Fall session courses cannot be deferred.

All course materials are non-refundable. Students should review the textbook list starting on page 28, to determine if they should purchase materials. Students can refer to the Required Textbooks section of our website, cga-ontario.org for more details and fees. * Course completed but exam not necessarily written. ***The exams for the PA1 and PA2 winter course offerings will be held in June 2015. # PF1, MS2 and CM1 will not be recognized by the CPA program as these courses are not offered, however CM1 is still requisite for the Laurentian University degree programs and/or prior to enrolling in PA1 or PA2. ^ MU1 will be recognized by the CPA program as an exemption for the Performance Management elective only if the student has also completed PA2.


http://www.cga-ontario.org/Plan_Your_Courses/Course_Offerings/Required_Textbooks.aspx

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Laurentian H.B.Com Course Prerequisites, Offerings and Fees



Marketing Management COMM 2035/MM1 course admission $1,340

Organizational Behaviour COMM 2045/OR1 course admission $1,352

Operations Management COMM 2055/OM1 course admission $,1336

Strategic Management & Policy COMM 4005/SP1COMM 2035/MM1 COMM 2045/OR1 COMM 2055/OM1

$1,251

Humanist Issues in Commercial Practice COMM 4405/HC1 course admission $1,447

Human Resources Management COMM 4456HR1 COMM 2045/OR1 $631

Project Management COMM 4506/PT1 course admission $631

Risk Management COMM 4736/RK1 course admission $753

Elective TBA COMM 4XXX


Research Project COMM 4905/RP1*COMM 2035/MM1 and COMM 2045/OR1

$1,495

*Any student wishing to complete COMM 4905/RP1 will need to contact LU directly for the approval process.

Laurentian MBA Course Prerequisites, Offerings and Fees



Market Management COMM 5305/MM2 course admission $2,449

Organizational Behaviour COMM 5405/OR2 course admission $2,459

Operations Management COMM 5605/OM2 course admission $2,374

Strategy Formulation and Implementa-tion COMM 6005/SP2

COMM 5305/MM2 and COMM 5405/OR2

$2,374

Human Resources Management COMM 4456/HR2 course admission $1,060

Project Management COMM 4506/PT2 course admission $1,060

Risk Management COMM 4736/RK2 course admission $1,187

Global Marketing Strategy COMM 6305/GM2 COMM 5305/MM2 $2,290

Leading by Design COMM 6405/OL2 COMM 5605/OR2 $2,449

Research Methods in Management COMM 6915/RM2 course admission $2,438




All course materials are non-refundable. Students should review the textbook list starting on page 32, to determine if they should purchase materials. Students can refer to the Required Textbooks section of our website, cga-ontario.org for more details and fees.


H.B.Com




25

Methods of Payment

Fee payments are accepted by debit card, certified cheque, employer’s cheque, money order, Visa or MasterCard. Certified cheques, employer’s cheques or money orders should be made payable to CGA Ontario with the student’s ID number on the back of all cheques. Cash, personal and post-dated cheques are not accepted.

Credit card payments are subject to approval by credit card authorization. A declined credit card authorization will terminate an application and course enrolment will not be completed.

Course enrolment

Course enrolment is accepted in each of the four academic sessions. Applicable deadlines are outlined below:

Session CGA Program Course Enrolment Deadlines

Fall Tuesday, August 26, 2014

Winter Tuesday, November 25, 2014

Spring Tuesday, March 3, 2015

Summer* Tuesday, May 26, 2015

*Final offering of the CGA program.

Session Laurentian University Partnership Course Enrolment Deadlines

Fall Monday, August 18, 2014

Winter Monday, November 17, 2014

Spring Friday, February 20, 2015

Summer* Thursday, May 14, 2015

*Final offering through the CGA program. Future offerings will be managed between the student and Laurentian University directly. Laurentian University students who are not registering for a course in the CGA program or Laurentian University fall session course or exam must pay their BTF by Tuesday, August 26, 2014, to avoid the late registration fee*.

Applying for a Transfer Credit as a Student in the CGA Program

Students who have completed courses at a post-secondary institution, with course content and standards that are accepted as equivalent by the CGA program, can be granted transfer credits for courses in the CGA program.

First time applicants for transfer credits must complete a transfer credit evaluation application online, pay a one-time non-refundable evaluation fee and send their official transcript(s) to the CGA program.

Current students who have previously completed a transfer credit evaluation must complete an additional credits application online, submit their official transcript(s) and the CGA program must receive their basic tuition fee (BTF) before a transfer credit can be granted. An administration fee per transfer credit applies.

Official transcripts can be submitted to the CGA program in the following ways:

1. Post-secondary transcripts can be sent in an unopened envelope directly from the institution.

2. If World Education Services (WES) has evaluated a student’s degree/transcript, we will accept copies of the transcript attached to evaluation reports sent directly from WES by mail.

3. Internationally educated applicants may send original documents or copies, both of which must be notarized in Canada.

Please Note:

• An official or notarized degree certificate is required if a student’s transcript does not state the date the degree was conferred.

• Translations are required for all documentation not in English or French. Translation must be completed in Canada.

• Transfer credit policies are subject to change.


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CGA Program Transcripts and Status Letters

Students can order their CGA program transcript or a status letter by calling the contact centre at 416.322.6520 or 1.800.668.1454. A fee is required to process the request.

• The CGA program processes transcript and status letter requests within 10 business days.

• One official transcript is sent to the student and one is sent to the college, university or professional association indicated. An unofficial copy is also included for the student’s records.

• Status letters indicate only the number of courses the student has completed or the student’s status in the CGA program.

Internal Review Process

If a student or applicant would like their transfer credit evaluation reviewed, they must submit their request online. To request an internal review of transfer credits, log in to cga-ontario.org and select “Transfer Credit Internal Review” in the left navigation bar. An internal review fee is applied.

A decision indicating the outcome of the internal review is sent by email within four weeks of the date of submission. Students may apply for a maximum of two internal reviews per course. A secondary review will only be conducted if additional information or documentation is provided.

Students should review the transfer credit policy (cga-ontario.org/TransferCredits.aspx) and course syllabus (cga-ontario.org/Plan_Your_Courses/Syllabus.aspx) to find out if they are eligible for the internal review process.

Re-entry

Students who do not enrol for one or more academic years will be required to re-enter the CGA program. Former students will be assessed to determine their standing in the program and pay a non-refundable fee. An email providing their status will be sent upon the completion of your evaluation. The student must then apply to re-enter the program to enrol in a course. Each student is allowed a maximum of two re-entries into the CGA program.

A student’s academic status is subject to program changes if they do not pay the basic tuition fee each academic year. Upon re-entry, students must complete their studies under the current CGA program and satisfy the current professional experience requirements. Students who do not re-enter the CGA program by August 31, 2015 will be required to register with CPA Ontario and will be subject to the entrance requirements of the CPA program.


http://www.cga-ontario.org/TransferCredits.aspx

http://www.cga-ontario.org/Plan_Your_Courses/Syllabus.aspx

http://www.cga-ontario.org/Plan_Your_Courses/Syllabus.aspx


27

Financial Support

Lifelong Learning Plan (LLP) Students in the CGA program of professional studies may qualify for the federal government’s lifelong learning plan (LLP). This plan allows students to withdraw funds from their or their spouse’s registered savings plan to finance their education in the CGA program. To qualify, students must be enrolled in courses for three consecutive sessions. Information is available on the Canada Revenue Agency website.

BMO Bank of Montreal The Bank of Montreal offers a BMO Professional Student Line of Credit to students pursuing a professional designation. Students can obtain up to $20,000 per year to a maximum of $80,000 during the course of their studies. This line of credit is for tuition, course fees, books, computer and software purchases. There are no fees and recipients can make interest-only payments for up to one year after receiving their designation. Additionally, BMO offers free banking to all students in the CGA program while in school and for one full year after graduation. For more information, please visit bmo.com/home/personal/banking/mortgages-loans/loans-loc/loc/student-loc.

Other Fees

Basic tuition fee (BTF) $755 Prorated BTF winter session start (new students only) $555 Prorated BTF spring session start (new students only) $455 Prorated BTF summer session start (new students only)* $355 Prorated BTF 2015 fall session (Sept. – Dec. 2015) $250 BTF late registration fee $75 Finalist $755 Course withdrawal or change $210 Course material re-shipment $80 Challenge exam $350 Exam critique $200 Exam re-grade $180 Exam review $235 Exam deferral $210 PA in-person exam simulation $300Supplemental exam $350 Late assignment $80 PA rewrite $550 Additional transfer credit $75 Transfer credit evaluation (TCE) $370 Internal review $15 CGA program student transcript $65 CGA status letter $65 CGA program former student transcript $85 Re-entry student assessment $370

Note: all fees are non-refundable and subject to tax.


Until August 31, 2015, students can submit an application for transfer credits to the CGA program. These students will not be required to pay the BTF or enrol in a course to transition into the CPA program in September 2015.


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Required Textbooks & Software: CGA Program

Course Code Material Updated

Financial Accounting Fundamentals

FA1Larson & Jensen, Fundamental Accounting Principles, Volumes 1 and 2, 14th Canadian Edition, McGraw-Hill Ryerson Canada, 2013

Yes

Micro & Macro Economics

EM1Parkin & Bade, Economics: Canada in the Global Environment, CGA 1st Edition, custom publication, Addison Wesley, 2010 (includes MyEconLab access code).

No

Business Law LW1Yates et al., McInnes et al., Canadian Business Law, CGA Customer Publication, 1st Edition, Pearson/Prentice Hall, 2012

No

Financial Accounting: Assets

FA2

Beechy & Conrod, Intermediate Accounting, Volume 1, 5th Edition, McGraw-Hill Ryerson Canada, 2011.

No

Business Quantitative Analysis

QU1Keller, Statistics for Management and Economics, 9th Edition, Nelson Thomson, 2011

No

Management Accounting Fundamentals

MA1Garrison et al., Managerial Accounting, 9th Canadian Edition, McGraw-Hill Ryerson Canada, 2012

No

Business Communication

CM1

Lannon & Klepp, Technical Communication, 4th Canadian Edition, Pearson Education Canada, 2012

Aaron, The Little, Brown Essential Handbook, 4th Canadian Edition, Prentice Hall, 2010

No

Course materials are non-refundable.

COURSE MATERIALS


29



Financial Accounting: Liabilities & Equities

FA3

Beechy & Conrod, Intermediate Accounting, Volume 2, 5th Edition, McGraw-Hill Ryerson Canada, 2011 No

Corporate Finance Fundamentals

FN1Booth & Cleary, Introduction to Corporate Finance (premium content includes Wiley Plus access code), 2nd Edition, John Wiley, 2010.

No

Managing Information Systems

MS1Stair & Reynolds, Principles of Information Systems: A Managerial Approach, 1st Canadian Edition, Nelson Thomson, 2011.

No

Advanced Management Accounting

MA2

Merchant et al., Management Control Systems, 3rd Edition, Pearson, 2012

Merchant et al. MS2 Advanced Management Accounting (Selected Content). 1st edition, McGraw-Hill, 2013 (provided on OLE)

No

Personal & Corporate Taxation

TX1

TX1 package. Includes: Canadian Income Tax Act, 98th Edition.

2014-2015 ITA DVD and Problem Sets

Federal Income Taxation in Canada: Fundamentals textbook, 2014 Edition.

CANTAX T1Plus with EFILE CD

Yes

Yes

Yes

Yes

External Auditing

AU1

Smieliauskas & Bewley, Auditing: An International Approach, 6th Canadian Edition, McGraw-Hill Ryerson Canada, 2013

CPA Handbook-Assurance 2014 Edition.*

Yes Yes


* Material is not included in the course fee. If required, a link is provided in the student’s online course from which they may purchase an electronic version of the appropriate version of the CPA Handbook. Electronic versions are licensed for one academic year only and are not updated.

COURSE MATERIALS

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Financial Accounting: Consolidations & Advanced Issues

FA4 Hilton & Herauf, Modern Advanced Accounting in Canada, 7th Edition, McGraw-Hill Ryerson Canada, 2010

CPA Handbook-Accounting 2014 Edition.*

Yes

Yes

Advanced Corporate Finance

FN2 Online FN2 Readings Book, CGA Canada, 2014 (online) Yes

Advanced Personal & Corporate Taxation

TX2 Fall Session Canadian Income Tax Act, Circulars and Ruling (electronic version is supplied on DVD.)

Spring & Summer Session EY’s Federal Income Tax Act, 13th Edition, 2015 (hard copy)

TX2 Readings Book, CGA Canada, 2015 (online)

No

Yes

Yes

Advanced External Auditing

AU2 Fall Session AU2 Readings Book, CGA Canada, 2014 (online)

ACL Software and Guide, version 9.1*


Other sessions AU2 Readings Book, CGA Canada, 2014 (online)



No

No

Yes

Yes

No

Yes

Internal Auditing & Controls

MU1 MU1 Readings Book, CGA Canada, 10th edition, revised, 2012 (online)

ACL Software and Guide, version 9.**

No No

Information Systems Strategy

MS2 Laudon & Laudon, Management Information Systems: Managing the Digital Firm, 5th Canadian Edition, Pearson Education, 2011

MS2 Ivey Case Package, 2011 Edition (custom publication), Pearson Education

No No

Course materials are non-refundable. Students can refer to the Required Textbooks section of our website, cga-ontario.org for more details and fees.


** Not included in the course fee.

COURSE MATERIALS




31


Public Sector Financial Management

PF1 PF1 Readings Book, CGA Canada, 2nd edition 2011 Printing (online)CPA Canada Public Sector Accounting Handbook 2014 Edition.*

No Yes

Issues in Professional Practice

PA1 Material will be available in the Online Learning Environment (OLE).

Yes

Strategic Financial Management

PA2 Material will be available in the Online Learning Environment (OLE).

Yes

Applications in Public Practice

AP1 Material will be available in the Online Learning Environment (OLE).

Yes



COURSE MATERIALS

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Required Textbooks & Software: Laurentian Degree Partnership Program

Laurentian Course

Code Material Updated

Marketing Management

COMM 2035/MM1

Crane et al., Crane Marketing with MM1 custom casebook. 8th Canadian Edition, McGraw-Hill, 2013

No

Organizational Behavior

COMM 2045/OR1

McShane, Canadian Organizational Behaviour with Cases, 8th Cdn Edition, McGraw-Hill, 2012

No

Operations Management

COMM 2055/OM1

Stevenson & Hojati, Operations Management, 4th Canadian Edition, McGraw-Hill, 2011 No

Strategic Management & Policy

COMM 4005/SP1 Thompson & Strickland, Crafting and Executing Strategy: The Quest for Competitive Advantage, Concepts and Cases, with premium content, 19th Edition, McGraw-Hill, 2013

Yes

Humanist Issues in Commercial Practice

COMM 4405/HC1

HC1 Readings Book, CGA-Canada, 1st Edition, 2010 No

Human Resource Management

COMM 4456/HR1 and COMM 4456/HR2

Schwind, Canadian Human Resource Management (plus Connect with eText), 10th edition, McGraw-Hill, 2013

Custom Case Book, McGraw-Hill, 1st Edition, 2013

Yes

Project Management COMM 4506/PT1 and COMM 4506/PT2

Gido & Clements, Successful Project Management, Nelson Thomson/South- Western, 5th Edition, 2009

No

Risk Management COMM 4736/RK1 and COMM 4736/RK2

Hull, Risk Management and Financial Institution, 3rd edition, Wiley, 2012

No

Market Management COMM 5305/MM2

Crane, Marketing with MM2 Custom Casebook, 8th Canadian Edition, McGraw-Hill, 2013

No

Organizational Behavior

COMM 5405/OR2

McShane, Canadian Organizational Behaviour with Cases, 8th Cdn Edition, McGraw-Hill, 2012

Yes

Operations Management

COMM 5605/OM2

Stevenson & Hojati, Operations Management and Casebook, 4th Canadian Edition, McGraw-Hill, 2011

No

Strategy Formulation and Implementation

COMM 6005/SP2

Thompson & Gamble, Essentials of Strategic Management: The Quest for Competitive Advantage + Connect + BSG access, 3rd edition, McGraw-Hill, 2013.

No

Global Marketing Strategy

COMM 6305/GM2

Aaker, Strategic Market Management, Wiley, 9th Edition, 2011

Kotabe & Helsen, Global Marketing Management, Wiley, 5th Edition, 2010

No

Research Methods in Management

COMM 6015/RM2

Cooper, Business Research Methods (with CD-ROM), McGraw-Hill, 11th Edition, 2010

No

Leading by Design COMM6405/OL2 Daft, Organizationa Theory and Design, 11th edition, Nelson Thomson/South Western, 2013 OL2 Selected readings and cases, 4th edition, 2014 (online)

Yes Yes

COURSE MATERIALS

Note: All course materials are non-refundable. Students can refer to the Required Textboooks section of our website, cga-ontario.org/Plan_Your_Courses/Course_Offerings/Required_Textbooks.aspx for more details and fees.




33

CPA Handbook

The CPA Handbook is not included in the fees for any course or course material. If a student requires the CPA Handbook, a link will be provided in their course online to purchase an electronic version of the appropriate edition. Electronic versions are licensed for one academic year and are not updated. This applies to FA4, AU1, AU2, PF1 and PA courses.

Ethics Readings Handbook

Readings from the Ethics Readings Handbook, a reference guide for business ethics, are required in most courses in the CGA program of professional studies. Students may access this handbook in the “Resources” section of the online learning environment (OLE).

Course Material Delivery

2014-15 course material delivery for course enrolments through the academic year will begin August 11, 2014.

Please allow 5-7 business days after enrolment for course material to be delivered. After a student enrols in a course, it is the student’s responsibility to monitor their tracking information online in their student account on cga-ontario.org under “Account History”.

Course material will only be shipped within Ontario.

All textbooks and hard copy course materials are delivered by courier. The preferred method of delivery is to select a Purolator shipping centre closest to the student’s home. Most Purolator retail centres have an after-hours service so students can access their package after regular business hours. Students should

call their local Purolator retail centre to find out their business hours and quote the information on their confirmation. Students can pick up the package at their convenience within five business days. Students are responsible for adhering to Purolator policies regarding course material pick-up.

If this option is not possible, students can choose to have course material shipped to their business address (only if it does not contain an apartment, unit or post office box number).

We do not recommend home deliveries as they often result in delays and are not guaranteed. Signatures are not required for home deliveries and, if necessary, students are responsible for the cost of replacing material(s).

Students must ensure that the delivery address they provide is the best one possible. The CGA program will charge a fee for course material that is re-shipped because the initial shipment was unclaimed or must be sent to a different address.

Course Material Refunds

All course materials are non-refundable.

COURSE MATERIALS

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Online Learning Environment (OLE)

The CGA program’s OLE uses innovative educational technologies to provide students with a flexible, state-of-the-art learning environment, accessible 24 hours a day, seven days a week. Internet and business software technologies offer the advantages of independent and collaborative learning. Plus, the integrated technology allows students to network with course directors, instructors, academic advisers and other students studying in the CGA program from almost anywhere, with access to:

• Comprehensive course reviews.• Exam preparatory tools. • Technical support. • Immediate online feedback.• Pre-recorded audio and video lectures.

Quick Tutorials Learn how to navigate the OLE system by accessing the quick tutorials in the links below.

For students in the foundation level courses, access these quick tutorials:

Exploring the course content link Assignment submission & retrieval About quiz submission

For students in the advanced and certification level courses, access this quick tutorial: Exploring an instructor led course

For all users, learn about the notification dashboard.

In the OLE, students can:

• Access and download course modules and assignments.

• Submit assignments and quizzes.

• Access study resources.

• Complete self-tests.

• Access practice exams.

• Participate in peer-to-peer support forums.

• View their grades.

• Access course updates and announcements.

How to Access the OLE Students can access the OLE by signing into their secure student account at mycgaonline.org with their ID number and password (be sure to specify Ontario as your region).

Course Modules Course modules are accessible through the OLE prior to course start dates:

Session OLE access opens

Course Start Date

Fall Tuesday, September 2, 2014

Monday, September 8, 2014

Winter Tuesday, December 2, 2014

Monday, December 8, 2014

Spring Tuesday, March 10, 2015

Monday, March 16, 2015

Summer Thursday, June 2, 2015

Monday, June 8, 2015

Required Software and Minimum Computer Configuration

Required Operating System and Software

The following are the operating system and software applications students in the CGA program require:

• Windows 8, Windows 7 or Windows Vista Service Pack 1 (English language versions only)

• Internet Explorer 9 or IE10 **

• Microsoft Word and Excel, 2007, 2010 or 2013***

• Acrobat Reader X

• Adobe Flash Player (most recent version)

** Windows 8 - IE 10 is supported in the Desktop mode only. The New Windows Interface is not supported at this time (some interactive content within the course materials may not be functional). IE11 is not certified for use with Blackboard and will not be supported.

*** The “Click-to-run” installation, Office 365, and Office Starter 2010 are not supported.

Please note that Apple (Mac) computer systems are not compatible and are not supported by course software for the CGA program.

Versions released after this document was published may not be fully supported.

Material on textbook publishers’ websites may require additional software be installed.

ONLINE LEARNING ENVIRONMENT (OLE)

http://www.cgamedia.org/bb9/course_content/course_content.html

http://www.cgamedia.org/bb9/assign_sub/Assign_sub.html

http://www.cgamedia.org/bb9/quiz_qt/quiz.html

https://www.mycgaonline.org/bbcswebdav/institution/CGAOntario/inst_led_tour/cgao_orientation.html

http://www.cgamedia.org/bb9/dashboard/notification.html

http://www.cgamedia.org/bb9/dashboard/notification.html

www.mycgaonline.org

www.mycgaonline.org


35

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.

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 and interaction through the OLE:

• Intel core 2 duo or equivalent processor.

• 2 GB Memory.

• Up to 20 GB available hard drive space.

• DVD/CD-ROM drive.

• Video card with 128 MB onboard memory and DirectX technology.

• 15” Monitor capable of 1024 × 768 resolution.

• Sound card and speakers.

• Broadband (high speed) Internet connection.

Computer Technical Support The online learning environment contains a computer support area, which includes FAQs, a discussion board arranged by topic and other useful items. Within the support centre, students can access their online assignment adviser, view tutorials and obtain additional computer support.


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Study Resources

The chart below outlines the resources that are available to students in each course in the CGA program.

Assign-ments

Quizzes Audio Lectures

Webinars Instructor- led

Course Director

Multiple-choice

practice tests

Online Compre-hensive Review

Practice exam

Exam blueprint

Exam Preparation

Course

FA1 3 5 EM1 0 5 LW1 0 5 CM1 3 5 MA1 3 5 QU1 0 5 FA2 3 5 MS1 3 5 FN1 3 5 FA3 3 5 AU1 3 5 TX1 3 5 MA2 3 5 FA4 3 5 TX2 5 PF1 5 MU1 5 MS2 9 FN2 5 AU2 5 PA1 7 0 PA2 7 0 AP1 6

Course Resources

Fo

und

atio

n S

tud

ies

Ad

vanc

edE

lect

ives

Lice

nsin

g

Assessments

ONLINE LEARNING ENVIRONMENT (OLE)R

equi

red


37

Study Resources

The chart below outlines the resources that are available to students in each course in the CGA program.

Assign-ments

Quizzes Audio Lectures

Webinars Instructor- led

Course Director

Multiple-choice

practice tests

Online Compre-hensive Review

Practice exam

Exam blueprint

Exam Preparation

Course

FA1 3 5 EM1 0 5 LW1 0 5 CM1 3 5 MA1 3 5 QU1 0 5 FA2 3 5 MS1 3 5 FN1 3 5 FA3 3 5 AU1 3 5 TX1 3 5 MA2 3 5 FA4 3 5 TX2 5 PF1 5 MU1 5 MS2 9 FN2 5 AU2 5 PA1 7 0 PA2 7 0 AP1 6

Course Resources

WebCoach

WebCoach is available through the online learning environment.

WebCoach provides students with guidance via video presentations.

The WebCoach program consists of a three-part series:

• Part 1 – Assignment and studying

• Part 2 – Developing good study habits

• Part 3 – Exam preparation techniques

Instructor-Led Students enrolled in advanced and certification level courses have access to an online instructor. The Instructor-Led program provides structured, timely and enhanced support.

Instructor-Led course support for students includes:

• 1.5 hours per week of online lecture time.

• On-demand access to all course webinars with portable content.

• Access to an instructor with a response rate of one business day.

• Student discussion forum for networking and study groups.

• Exam review, online lectures and course support. Note: Live webinar attendance allows students to actively participate in course discussion. It is strongly recommended that students download and review webinar materials prior to attending the live online sessions.

Exam Blueprints Exam blueprints outline the course material covered on the exam, including content areas or topics and the proportion of marks assigned to each, learning objectives for the specified material, levels of competence, and the weighting for different types of questions (multiple-choice or constructed response).

We recommend that students use these blueprints as part of their exam preparation.

Past Exams Reprints of past exams, excluding non-disclosed exams are available through a link in the OLE. The most recent past exams, suggested solutions, and examiners’ comments are available 10 working days after the mark release date.

Exam Preparation Courses

FA4 Exam Preparation Course The FA4 Exam Preparation course is a video series that features a highly rated professor of accounting going through advanced financial accounting subject area problems, taking the problems up long-hand with detailed explanations.

The FA4 prep course provides a broad cross-section of problems covering the majority of examinable topics in FA4, focusing on those topics and problem areas where prior students have experienced difficulty. This program will be available for the 2014-15 academic year for students to reference and confirm their understanding of course concepts.

The course contains a practice exam that students are encouraged to write under time constraints. It is also strongly recommended that students preparing for the FA4 exam take three weeks prior to the exam to complete the FA4 prep course.

PA Exam Preparation Course The PA Exam Preparation course is designed to help students pass their PA1 and PA2 exams. The course consists of four modules:

Module 1: Exam Writing, Outlines & Approach to Case Writing Video Series The purpose of the first module is to learn about CGA professional exams (PA Exams). Module 1 is an archived video on Blackboard. Led by an experienced course instructor and exam marker, the video will:

• Provide an overview of the exam blueprint and competency coverage. Explain how to read the exam.

• Explain how to assemble a response.

• Provide tips for writing comprehensive case studies.

• Provide an in-depth analysis of one small case.

The Module 1 video series includes activities, reading exercises and quizzes to support learning and understanding of the concepts discussed. Students can expect to spend about 18 hours completing all aspects of Module 1.


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Module 2: Technical Review, Application, Case Studies Video Series The purpose of the second module is to practice applying technical knowledge to case studies. Module 2 is an archived video on Blackboard. An experienced course instructor and exam marker will provide an in-depth analysis of one small and one large case.

The Module 2 video series includes activities, reading exercises and quizzes to support learning and understanding of the concepts discussed. Students can expect to spend about 18 hours completing all aspects of this module.

Module 3: Exam Simulation The purpose of the third module is for students to practice writing a CGA professional exam. This module is mandatory for students to complete, as the eighth assignment in each PA course.

Students must complete this module to qualify to write the PA exam.

The exam simulation gives students the opportunity to practice writing a CGA professional exam under time constraints.

The exam simulation represents the final assignment in the PA1 and PA2 courses and is mandatory for anyone enrolled in PA1 or PA2. Students who put in a diligent four-hour effort, even if they are unsuccessful on the exam, will qualify to write the exam as long as the other course requirements have been met.

Only students writing the exam simulation in person are required to register and pay the $300 plus HST fee. There is no additional cost for the online exam simulation.

Online Students download and complete the mandatory exam simulation at home, allowing themselves four hours to write the exam. Students submit their completed exam online. Consistent with the other mandatory assignments in the PA courses, students will receive a competency report for their exam simulation submission.

Included with course fee

In-Person Students write the exam simulation at an exam centre to practise the full PA exam writing experience. Students are given four hours to complete the exam, which will be administered by exam invigilators and marked by experienced national exam markers. The marked up exam paper will be returned to students within 2 weeks of writing the exam. The students will receive developmental feedback regarding the quality of their responses along with their ranking compared to their peers.

$300 plus applicable taxes

Students concurrently enrolled in both PA1 and PA2 will be required to write both simulation exams.


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Module 4: Exam Take-Up The purpose of the fourth module is for students to walk through the exam they wrote in Module 3 and understand the requirements of the exam.

Module 4 is an archived video series uploaded to Blackboard. In the video series, students are taken through the simulation exam with a detailed analysis of each response along with a review of successful and unsuccessful responses.

Course Materials All students enrolled in a PA course (PA1 or PA2) will receive one copy of the CGA Competency Study Notes (a technical resource for the six competency areas that will help students prepare for writing a PA exam).

Practice questions for each of the six CGA competency areas can be found on the PA prep section of Blackboard to help reinforce understanding of the competency areas. These notes will be referenced during the video series and students are also encouraged to reference the notes and the practice questions as they progress through the PA courses.

Anyone enrolled in a PA course or exam will automatically have access to the prep course. Students are only required to register for the in-person exam simulation. Students writing a supplemental exam must pay their supplemental exam fee in advance of the prep course to have access to the modules on Blackboard.

Students can send inquiries by email to [email protected].

PA Exam Prep Timeline Fall Session Winter Session Spring Session Summer Session

Event registration for simulation exam opens online

August 20, 2014 November 3, 2014 February 25, 2015 May 20, 2015

PA1 & PA2 course enrolment deadline August 26, 2014 November 25, 2014 March 3, 2015 May 20, 2015

Simulation exam registration closes September 17, 2014 December 22, 2014 March 25, 2015 June 17, 2015

Module 1 release August 18, 2014 November 24, 2014 February 23, 2015 May 25, 2015

Module 2 release August 25, 2014 December 1, 2014 March 2, 2015 June 1, 2015

Module 3: Exam Simulation (PA1 and PA2)

November 1-2, 2014 February 7-8, 2015 May 9-10, 2015 July 25-26, 2015

Module 4 release November 22, 2014 February 28, 2015 May 30, 2015 August 22, 2015

PA1 course exam December 1, 2014 June 9, 2015 June 9, 2015 August 31, 2015

PA2 course exam December 2, 2014 June 8, 2015 June 9, 2015 September 1, 2015

Course Evaluations

We need student feedback! Every course includes an evaluation form to help us improve our services. We also conduct marker and instructor evaluations.

Student evaluation feedback is essential to the continuing support and improvement of the CGA program.

Student responses do make a difference. All responses are anonymous and will not affect course grades.




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Assignments

Course Sessional Submission Requirements Assignments are submitted online in the online learning environment (OLE) and returned according to the assignment schedule provided in the OLE. Please refer to the quick tutorial or Frequently Asked Questions (FAQ) for more information on submitting and retrieving assignments.

Foundation and Advanced Courses In foundation and advanced courses students complete a combination of online quizzes and/or assignments. Assignments and quizzes are worth 30 per cent of the final grade and the final exam is worth 70 per cent.

Certification Courses (Electives) Students are required to submit assignments and obtain a minimum overall mark of 65 per cent to qualify to write an exam. Exam grades are worth 100 per cent of the final mark.

PA1 and PA2 The course assignments are competency-based. This approach to assessment is different from the traditional marks-based approach used in many of the prerequisite courses students completed for the CGA program of professional studies. In previous courses, assignments focused primarily on technical material, and there was usually one correct solution, students were marked according to an issue-based key where marks were awarded for points identified. At the end of an assignment, students receive a numerical mark indicating how well they did on the assignment out of the total marks available.

In contrast, the professional application assignments are designed to assess a student’s ability to apply or perform specific competencies in the context of professional accounting, rather than just know about them. The assessor is looking for evidence of these competencies in responses to various issues in a case. In evaluating the quality of a student’s response, the assessor will look to see if the student has grasped the key issues in the case, and their ability to problem solve, analyze, integrate, prioritize and communicate effectively.

To qualify to write a PA exam, students must complete all course assessment requirements (individual assignments and online discussions), submit no less than one professional experience assessment using PERC (if one had not previously been submitted) and spend four hours attempting a response to the PA exam simulation. If evidence of four hours of effort is demonstrated, regardless of how the student scores on the PA exam simulation, they will qualify to write the final PA exam. Students can use the feedback from the exam simulation to help focus their study efforts in the weeks leading up to the final exam.

There are three instances where students may not qualify to write the PA exam:

1. Plagiarism: Consistent with all assignments, with the exception of the group assignment, all submitted work must be the student’s original work. All assignments will be scanned by plagiarism detection software. If plagiarism is detected, students will not qualify to write the PA exam.

2. If students do not submit all course assessment requirements, including the PA exam simulation, or if the assessments that are submitted demonstrate very little effort (including four hours of effort for the simulation exam) students will not qualify to write the final exam.

3. If a student does not submit an initial professional experience assessment using PERC they will not qualify to write the final exam.

Each assignment will assess a student’s competency in each of the six technical competency areas (financial accounting, management accounting, finance, taxation, ethics and assurance) as well as professional qualities and skills. The weightings will differ depending upon the assignment. Assignment assessors will provide feedback on the following:

• A student’s score on each competency area.

• The action required to demonstrate competency at the required proficiency level.

• A pass or fail rating on each competency.

• Feedback on areas where a student did not address a competency or where they did not reach the required competency level.

If a student does not score well on one or more of the competencies, they are strongly encouraged to complete the PA prep course, review the technical material from textbooks, course refreshers and by reviewing the CGA Competency Study Notes textbook.

Students will receive this information for all

ASSIGNMENTS

http://www.cgamedia.org/bb9/assign_sub/Assign_sub.html

http://faq.mycgaonline.org/afmhome.aspx


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assignments and their exam qualification results will be indicated in the “Grade Centre” of the OLE.

Assignment Collaboration: Guidelines to Avoid Plagiarism

Assignments in the CGA program are designed to develop and strengthen students’ problem solving skills. Some students may find it beneficial to participate in cooperative learning to enhance their individual achievement in the CGA program. However, if students are participating in assignment collaboration with their peers, they are required to adhere to the following guidelines:

1. All assignments submitted are required to be written in the student’s own words to reflect their own knowledge of ideas and concepts relevant to the assignment. If an assignment is found to be identical to another student’s work, it will constitute a form of plagiarism.

2. In an effort to better understand course material, students may choose to work together to discuss concepts, questions, and share perspectives. However, students are not permitted to provide copies of solutions to other students which may include sharing calculations, copies of case work, and other related assignment material (electronically or by any other means). This action

infringes upon the National Academic Integrity Policy and may result in a plagiarism consequence for both the giver and receiver of shared material.

3. When preparing an individual assignment, if students are working in a collaborative manner, they should be careful not to copy another student’s work or allow another student to copy theirs. In both cases, each party will be held accountable if plagiarism is suspected.

4. Students may find it beneficial to work in groups to discuss problem solutions and reach a general consensus. However, to avoid plagiarism it is crucial that after the collaboration, each student produce their own set of answers by including specific perspectives and points of view. The CGA program expects that all students express their own conclusions.

Plagiarism Detection

To protect the integrity of the CGA program, all assignment submissions are scanned using the OLE plagiarism detection application. This service generates an interactive originality report for each paper submitted to assist administrators in distinguishing original content from copied content. For more information, read the National Academic Integrity Policy on page 60.

ASSIGNMENTS

Do Do Not

Submit assignments in a typed, single Word document

Include assignment questions (these will be flagged as false positives for plagiarism)

Outline your name, ID number and assignment number on the first page of your assignment

Use any colour in your assignments

Use 12-point font, such as Arial or Times New Roman

Use internet sources without referencing them in good form and putting content into your own words

Copy and paste all answers completed in an Excel file into the Word document

Submit the work of others as your own

Clearly number questions and double space your answers

Distribute your marked or unmarked assignments to group members, in Google groups, social networking sites or in the public domain

Clearly identify all sub-questions

Save your assignment file for submission as:First name-last name-ID number-assignment number For example, JoanMacDonald1234567Assignment2

Assignment Formats

The Do’s and Don’ts of Assignment Submission

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Assignment Marking

Markers provide feedback on assignments to help students improve their understanding of the course material. Feedback should be used for future assignments and exam preparation. Markers will not provide suggested solutions.

Refer to the Policies & Schedule link in the OLE to view scheduled marker return dates.

Copying and general distribution of solutions among students contravenes the National Academic Integrity Policy.

Re-marking Assignments

In career elective courses, students may request a re-mark of assignments that receive a mark lower than 65 per cent. Assignments are not re-marked in foundation, advanced and PA courses; however, the marks can be appealed after the final exam results are released. Please see page 52 for exam results release dates.

To request a re-mark, students must email their online assignment adviser and provide a detailed justification for the request based on the course material. Requests sent without justification based on course material will not be reviewed. Students must send their re-mark request within seven days of receiving the original marked assignment. Assignments due in the ninth week of a session will not be re-marked. Collaborative group assignments will not be re-marked.

Quizzes

Quizzes are randomly-generated multiple-choice questions which are a component of some courses in the CGA program.

Students should complete quizzes after finishing the required modules and readings. Refer to the course schedule that outlines the required readings for each quiz.

It is recommended that quizzes be completed two to three days prior to the quiz deadline. No extensions are allowed. Quiz results are available immediately after completion.

ASSIGNMENTS


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2014-15 Exam Timetable

Students can refer to the Examination Information section of our website, cga-ontario.org for locations, examination procedures and more details. Locations will be posted in OLE and on the website two weeks before the exam. Periodically, exam locations can change. It is the student’s responsibility to monitor their exam information on the day of their exam for any changes.

Shaded boxes denote Laurentian University courses.

2014 Fall Session

Monday, December 1,

2014

Tuesday December 2,

2014

Wednesday December 3,

2014

Thursday December 4,

2014

Friday December 5,

2014

Saturday December 6,

2014

6:30-10:30 p.m. (4hrs)

6:30-10:30 p.m. (4hrs)

6:30-9:30 p.m. (3hrs)

6:30-9:30 p.m. (3hrs)

6:30-9:30 p.m. (3hrs)

9 a.m. - 1 p.m. (4hrs)

PA1 PA2 FA2 FA1 CM1 FN2

OR2 FA4 MA2 MA1 FA3 TX2

MM2 MS1 LW1

OR1 GM2 PT1/2

SP1 HC1

MM1

6:30-10:30 p.m. (4hrs)

AU2

MU1

SP2

2015 Winter Session

Monday, March 9, 2015

Tuesday, March 10, 2015

Wednesday, March 11, 2015

Thursday, March 12, 2015

Friday, March 13, 2015

Saturday, March 14, 2015

6:30-10:30 p.m. (4hrs)

6:30-9:30 p.m. (3hrs)

6:30-9:30 p.m. (3hrs)

6:30-9:30 p.m. (3hrs)

6:30-9:30 p.m. (3hrs)

9 a.m. - 1 p.m. (4hrs)

FA4 FA1 EM1 FA2 AU1 MS2

FN2 CM1 QU1 MA1 FA3 AU2

OL2 FN1 MM2 TX1 MA2 PF1

OR1 OM1 OM2 HR1/2

SP1COMM Elective

2/TBA*MM1 RM2

*COMM Elective 1 and COMM Elective 2 to be determined by Laurentian University in July, 2014.

EXAMS


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2015 Spring Session

Monday, June 8, 2015

Tuesday, June 9, 2015

Wednesday, June 10, 2015

Thursday, June 11, 2015

Friday, June 12, 2015

Saturday, June 13, 2015

6:30-10:30 p.m. (4hrs)

6:30-10:30 p.m. (4hrs)

6:30-9:30 p.m. (3hrs)

6:30-9:30 p.m. (3hrs)

6:30-9:30 p.m. (3hrs)

9 a.m. - 1 p.m. (4hrs)

MS2 FA4 FA1 EM1 CM1 AU2

PA2 PA1 FA3 LW1 FA2 MU1

OR2 MS1 QU1 FN1

AU1 OM1 MA1

TX1 HC1 RK1/2

OR1 6:30-10:30 p.m. (4hrs)

SP1 TX2

COMM Elective 1/TBA*

FN2

SP2

2015 Summer Session

Monday, August 31, 2015

Tuesday, September 1, 2015

Wednesday, September 2, 2015

Thursday, September 3, 2015

6:30-10:30 p.m. (4hrs) 6:30-10:30 p.m. (4hrs) 6:30-9:30 p.m. (3hrs) 6:30-9:30 p.m. (3hrs)

PA1 FA4 EM1 CM1

TX2 MU1 LW1 AU1

PF1 TX1 MA2

PA2 OM1 OM2

OL2 PT1/2 MM1

*COMM Elective 1 and COMM Elective 2 to be determined by Laurentian University in July 2014.

2015 Fall Session

Monday, November 30, 2015 Wednesday, December 2, 2015 Friday, December 4, 2015

6:30-10:30 p.m. (4hrs) 6:30-10:30 p.m. (4hrs) 6:30-10:30 p.m. (4hrs)

AU2 FN2 TX2*

* Only the current 99th Canadian Income Tax Act will be permitted in the exam room. Examinations will only be offered at designated examination centres within Ontario.

EXAMS


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Exam Format

Most exams follow a combination of question styles: multiple choice; short answer; true and false; application; and essay. However, LW1, EM1 and QU1 exams are entirely multiple choice.

Alternatively, PA1 and PA2 are competency-based exams designed to test a student’s understanding and ability to apply and integrate competencies gained in the program. Please refer to page 50 for further details about PA1 and PA2 exams.

Students are permitted to take their exam paper with them after all exams except those classified as non-disclosed exams (LW1, EM1, QU1, PA1, and PA2). To write the exam, students are required to sign the non-disclosure agreement. Failure to sign the non-disclosure agreement may result in a delay in marking a student’s exam. Non disclosed exam papers must be submitted to the exam invigilator along with answer booklet(s). Exam blueprints are still available for these courses. All questions on non-disclosed exams, the answers to those questions (the “exam contents”) and the nature of the exams must be held in the strictest confidence. The exam contents and nature or any part of them must not be divulged to any person or entity unless expressly authorized in writing by CGA Canada. No exam contents, images or notes about the exam contents shall be removed from the exam room. If a student becomes aware of any solicitation to disclose, or actual unauthorized disclosure, of any exam contents and its nature, the student must immediately report it to the administrators of the CGA program.

Any failure to comply with these requirements may result in the invalidation of a student’s exam grades, disqualification from future exams and even legal action against the student.

Special Accommodations In certain circumstances, special accommodations can be made for exams. Students can submit special exam accommodation requests in their account at cga-ontario.org and are advised to do so 12 weeks before their exam.

Special exam accommodation requests received for an exam location change less than six weeks before an exam session will take effect in the next

exam session. Special accommodations can be made if a student:

• Requires special exam writing accommodations.

• Has a conflict with a religious observance.

• Lives more than 100 km from the nearest exam centre.

• Will be out of the province on the scheduled date of their exam in which case students can request to write their exam with another affiliate.

Exam Location Students can find information about their exam centre two weeks prior to a scheduled exam in the OLE or by logging into their account at cga-ontario.org and looking under “Examination Information, Locations & Schedules.” Periodically, exam locations can change. It is the student’s responsibility to monitor their exam information on the day of their exam for any changes. PA1 and PA2 exams must be written at a designated CGA program exam centre.

Allowable Material in the Exam Room Possession of materials not allowed in the exam room is an exam violation and will result in disciplinary action outlined in the National Academic Integrity Policy.

Where appropriate, formulas are provided with the exam. Present value tables are not provided.

Students must supply their own pen, pencil, ruler, eraser and calculator but cannot have pencil cases at their desk. Students are not allowed to bring their own paper into the exam. The exam invigilator will provide any additional paper required.

Students are permitted to use a calculator of their choice for exams in the CGA program provided it is a nonprinting, silent calculator that has no more than two lines of display and no alpha keys (keys allowing text entry). For example, the Texas Instruments TI-BAII Plus financial calculator meets the program’s guidelines.

Students cannot exchange or borrow calculators during an exam. Other than a calculator, no other mechanical or electronic devices (cell phone, iPad, translators, etc.) are permitted in the exam room.

EXAMS

https://cgaontario.org/Pages/en_US/Forms/Public/Online/Default.aspx?ReturnUrl=%2f

https://cgaontario.org/Pages/en_US/Forms/Public/Online/Default.aspx?ReturnUrl=%2f

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Prohibited devices will be confiscated. Any bags, coats, briefcases, backpacks or study aids must be placed at the front or sides of the exam room before the exam begins. CGA Ontario and/or CPA Ontario is not responsible for any lost or stolen items.

Personal & Corporate Taxation (TX1) and Advanced Personal & Corporate Taxation (TX2) Exams Only the current Canadian Income Tax Act is permitted in the exam room. Students writing a deferred or supplemental exam are responsible for ensuring they have the correct edition of the Canadian Income Tax Act for the session in which their exam falls.

Session Allowable Material

Fall Income Tax Act (2012-13 Edition, CCH) 96th Edition

Winter, Spring & Summer

Income Tax Act (2014-15 Edition, CCH) 98th Edition

The Income Tax Act may be annotated.

Annotations on permanent pages of the Act must be in the student’s own handwriting, written in pencil or pen, and may include:

• Notes drawn from prior exams, assignments or marker comment sheets.

• Tips and hints suggested by markers, lecturers, 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.

The Act may be underlined, highlighted and tabbed with standard index-sized tabs, or with post-it notes no 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 index tab or post-it note per page is allowed. Multiple tabs, or multiple

Laurentian University ExamsLaurentian University students are allowed to use a dictionary or translation dictionary or thesaurus in the exam room for all Laurentian University exams. Electronic dictionaries or thesauruses are not permitted. The dictionary or thesaurus can be highlighted or underlined.

Any student whose dictionary or thesaurus contains additional pages, or in any other way contravenes the allowable exam room materials, will have the dictionary or thesaurus confiscated by the invigilator at the end of the exam when the exam booklet is turned in. If the dictionary or 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.

post-it notes on a page, will be considered a violation of allowable exam room materials.

Students may not insert or affix any original or photocopied pages from any source, including textbooks, module notes, prior or practice exams, assignments, marker comment sheets, and lecturer handouts into the Income Tax Act.

Business Communication (CM1) Exam Students writing the Business Communication (CM1) exam are permitted to bring into the examination room one (1) of the following materials:

• An English dictionary.

• A thesaurus.

• A 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 a dictionary or a thesaurus.

EXAMS


47

Exam Instructions

Students must be aware of and follow the rules below when writing an exam.

1. Check that they are writing the correct exam.

2. Write their student ID number, the date, exam subject and exam centre on all exam booklets. Students should not write their name anywhere on the exam booklet or scan form.

3. Place a piece of signed government issued identification (e.g., driver’s licence, photo health card, passport) face up on their desk.

Ensure they have only allowable exam room materials at their desk. Any exam candidate will be considered in violation of the National Academic Integrity Policy for having in their possession materials, notes, publications or using any other means of assistance during an exam which has not been specifically authorized for that exam, including:

• Speaking to other students.

• Accessing a phone or electronic device other than an allowable calculator.

• Exposing their exam.

• Attempting to view the exams of others.

• Writing after the allotted time.

A candidate who violates the policy may receive zero marks on their exam and may be withdrawn from the CGA program.

4. All coats, bags, purses, etc. must be left at the front or sides of the room. The exam invigilator is not responsible for personal items left at the front or sides of the room. Students must ensure their electronic devices are turned off and stored in their bag or purse. Pencil cases, wallets or any other materials which have not been specifically authorized to be used for that exam are not permitted to be on or under a student’s desk. Students are strongly urged to leave most personal items at home.

5. Students should begin each new answer on a fresh right hand page in their exam booklet. Students can answer questions in any order but must ensure each question is clearly numbered and a listing explaining the order of their answers is neatly printed at the beginning of the exam booklet.

6. Multiple choice answers are to be written in an exam booklet not on the exam paper. Except for

EM1, LW1, QU1, PA1 and PA2 exams where scan forms are supplied.

7. Students must not tear any pages out of the exam booklet.

8. While writing an exam, if a student needs another exam booklet, they should raise their hand to request one. If a student uses more than one exam booklet, they must indicate the order of their exam books (for example, write “1 of 2” and “2 of 2”) on the cover of their exam booklets. All exam booklets must be handed in at the end of the exam. When the exam is over, students must insert their booklets inside the back cover of the first booklet.

9. If a student’s handwriting is difficult to read, the CGA program suggests they write using block letters.

10. Students should raise their hand if they need to leave the exam room and go to the washroom during an exam.

11. There will be two time notifications during the exam. Students will be advised when there are 60 minutes (one hour) and 30 minutes (half an hour) remaining in the exam.

12. Students must stop writing immediately when the exam is over. Failure to do so is an exam violation.

13. When writing an exam, students must ensure:

• All final work for grading is completed on the right-hand side and any rough work on the left-hand side of their exam booklets.

• The narrative portion of the exam must be written in ink and should be double spaced to allow for corrections. Calculations may be completed in pencil.

• Students must complete scan forms in pencil.

• If a student leaves the exam room within the first 90 minutes (hour and a half) they cannot take the exam question paper with them. The invigilator will collect both the exam question paper and the exam booklet. If a student finishes their exam in the last 15 minutes of the exam, they must remain seated until the end of the exam. Students who leave the exam room prior to the last 15 minutes of the exam are asked to leave quietly.

• An exam invigilator has the right to ask students to change seats if they feel an exam can be viewed by another student.

The exam invigilator cannot discuss the paper with students before or during an exam. If students believe there is an error on the exam, they must state the assumption in their booklet when answering the question.

EXAMS

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Challenge, Supplemental and Deferred Exams

Exam Session

Challenge & Supplemental Exam Registration Deadline

Fall Friday, November 7, 2014

Winter Friday, February 13, 2015

Spring Friday, May 15, 2015

Summer Friday, August 7, 2015

Challenge Exam Information

Students may be granted a challenge exam privilege for a advanced or certification level course, allowing them to demonstrate mastery of a subject without being required to complete the course. Students who are granted a challenge exam are not required to submit assignments or quizzes for the course. They are given one opportunity to pass the exam and will receive a full credit for the course if successful, however, students may choose to forfeit their challenge exam privilege and enrol in the full course.

• Students must pay their basic tuition fee (BTF) before they can enrol in a challenge exam

• To take advantage of a challenge exam privilege, students must pay the challenge exam fee by the deadline listed above.

• Challenge exam eligibility expires one year after the privilege is granted.

• Challenge exam fees include access to the course content in the OLE, but do not include textbooks, software, assignment submission or marking.

• Archived webinars will be accessible during the course.

• A pass or a mark of 65 per cent is required to pass the exam. Students who do not achieve a passing grade must enrol in the full course.

• If students do not wish to write their challenge exam in the session it is scheduled, they may defer it once to the next available offering before their challenge exam expiry date. A deferral fee will be applied.*

• Students who register but do not write or defer their challenge exam will lose the challenge exam privilege, requiring them to enrol in the full course.*

Supplemental Exams

If the student does not pass or receive a grade of 65 per cent on a course (does not apply to challenge or deferred exams), they are entitled to write a supplemental exam in the next available exam offering.

Supplemental Exam Information

• If a student is writing a supplemental exam they are not required to submit weekly course assignments.

• Supplemental exams are worth 100 per cent of a student’s final grade.

• Students have the right to waive a supplemental exam and re-enrol in the course. The supplemental exam will be cancelled if a student re-enrols in the course.

• Students who qualify for a supplemental exam must register for the exam online by the supplemental registration deadline indicated on their supplemental email notice.

• Students can write a supplemental exam in the next course offering. Once the session expires, so does the supplemental exam privilege.

• A supplemental exam should be written the next time the exam is offered. Students will have the option to defer their supplemental exam once to the next available offering, provided that they register for their supplemental exam by the registration deadline indicated on their supplemental email notice.*

EXAMS


Since the CGA program will no longer be offered after September 2015, students should avoid withdrawing from courses and deferring exams. If a student chooses to withdraw or defer an exam, they should confirm with the CGA program that there will be another offering of the course or exam in the 2014-15 academic year.


49

EXAMS

Exam Deferrals

An exam deferral will be processed only if a student has satisfied the exam qualification requirements. Deferred exams must be written in the next available session. Please be advised that results show exam success is less likely for deferred exams.

Please refer to the exam timetable for the exam session dates.

Exam Deferral Information

• Exam deferrals must be done online by the student prior to the date and time of the exam. If students do not defer or write their exam they will be required to re-enrol in the full course.

• A deferral fee is charged for each exam deferral request and must be paid at the time of the deferral.

• An exam can only be deferred once.* Second deferrals will not be permitted for any reason, medical or otherwise.

• Quiz and assignment marks are not carried forward with a deferral request. This applies to all foundation and advanced studies courses. A deferred exam will count for 100 per cent of the student’s final grade.

• When writing a deferred exam, students write the current exam in the program. Students are responsible for any changes to course material.

• Once a student has deferred an exam, they will not have access to the OLE until the session of their deferred exam. To save their current course information, students should download and save their marked assignments, course materials and webinars before they defer an exam.

Exam Session

CGA Program Course Deferral Registration Window Opens

Fall Monday, November 24, 2014

Winter Monday, March 2, 2015

Spring Monday, June 1, 2015 (ensure exam is offered in Summer session)

Summer See following Unification Consideration*


Since the CGA program will no longer be offered after September 2015, students should avoid withdrawing from courses and deferring exams. If a student chooses to withdraw or defer an exam, they should confirm with the CGA program that there will be another offering of the course or exam.

Effective April 1, 2015, Laurentian University will be taking over the administration of the Laurentian University courses, including withdrawals and deferrals.

Exam Results

Students must obtain a final mark of 65 per cent or higher to pass a course for all courses in the CGA program, with the exception of PA1 or PA2 where passing results are designated as “Pass” or “Honours.”

Exam results are released online and will not be released to students over the telephone.

After four failures in any course, the student will be withdrawn from the CGA program.

Exam booklets are the property of CGA Canada and will not be returned to students. All written exams are the property of CGA Canada and are under the exclusive custody and control of CGA Canada. CGA Canada has the exclusive authority over exam materials to determine the contents, use, retention, disposition and disclosure of this material.

Candidates do not have direct access to any exam once it is written and will not, at any time, have access to the exam questions, marking keys or any other marking materials for a non-disclosed exam.

The CGA program has the right to withhold exam results if the student has outstanding fees. 2014-15 Supplemental Exam Privilege

Exam Session

Grade Release Date

Fall Thursday, February 5, 2015

Winter Thursday, May 7, 2015

Spring Thursday, July 30, 2015

Summer (final exam opportunity)

Thursday, October 30, 2015

To help students progress through the CGA program in the 2014-15 academic year, students receiving less than 65 per cent on a regular or supplemental examination are eligible to rewrite the examination at the next available offering.

Students that defer any exam (challenge, regular or supplemental), for any reason (including legitimate medical reasons) forego the privilege to write a supplemental exam as too much time will have transpired from when the student took

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the course. Students that recieve a low mark on their first attempt or supplementary attempt are strongly encouraged to take the course again.

PA1 and PA2 Exam Results The PA1 and PA2 scoring model is fully compensatory, which means that the decision about a pass or fail is based on the evaluation of the student’s performance across all competencies within the exam. A large portion of the exam consists of responding to case questions designed to test the student’s ability to integrate and express ideas. Markers look for evidence that students can:

• Respond directly to the question that is asked.

• Identify the issues and relevant data.

• Apply technical and professional knowledge to the situation demonstrating integration between competencies.

• Develop a well-written, logical, consistent response.

EXAMS

PA1 and PA2 exam marks are reported as Honours (H), Pass (P), Fail (F), or Supplemental (S) Students must achieve a mark of H or P to pass an exam. Students who receive a mark of F or S will receive a competency performance report by mail approximately three to four weeks after exam results are released. The report will provide a summary of the competency groups addressed within the exam and how the student performed within the competency areas. Students who receive an S are eligible to rewrite the exam in the next available exam offering*.


The CGA program of professional studies will end in September 2015. As a result, no supplemental exams will be granted for exams written in the summer session of the 2014-15 academic year.


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Exam Re-Grade

An exam re-grade includes an exam mark analysis (breakdown of marks received per question and sub-question) and a re-reading of the exam paper by an independent evaluator. The fee for a re-grade is non-refundable. Re-grades are not available for PA1 or PA2.

Exam Critique

An exam critique is a critical analysis by the examiner of the paper. It does not include a re-grading but does include a marks summary, a general comment on the paper, and specific comments on the answers given. The exam critique fee is non-refundable. Critiques are not available for EM1, LW1, QU1, PA1, PA2 or AP1.

Exam Review

An exam review is a review of PA1 or PA2 to ensure all forms have been properly completed. No comments or report is provided. The reviewer only confirms that no error was made in the marking of exam paper. The exam review fee is non-refundable.

Exam Session Deadline to Request a Re-grade, Critique or Review

Fall Thursday, February 26, 2015

Winter Friday, May 29, 2015

Spring Friday, August 21, 2015

Summer Thursday, November 19, 2015

Requests made after these deadlines will not be considered.

Exam Performance Information

Students may apply for a re-grade, critique or review of their exam online by the deadlines detailed in the chart below. The CGA program requires four to six weeks to process each request.

The CGA program cannot guarantee receipt of a re-grade or critique from CGA Canada prior to the next exam offering; therefore, students should prepare to write a supplemental exam in the current exam session offering.

EXAMS

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Allowable Exam Attempts

A minimum grade of 65 per cent is a passing grade in the CGA program for all courses, with the exception of PA1 or PA2 where a passing grade is ‘Pass’ or ‘Honours’.

The CGA program reviews exam results after each session to ensure students are making progress toward course completion within the allowable exam attempts.

Students who have three unsuccessful exam attempts will be contacted by an academic adviser from the CGA program. Students who have four unsuccessful exam attempts will be withdrawn from the program and may be eligible to appeal if the course is at the advanced or certification level.

An unsuccessful attempt, which counts as one allowable exam attempt, may be one in which a student:

• Writes an exam, deferred exam, challenge exam or supplemental exam but does not achieve a grade of 65 per cent or higher.

• Does not have the required assignment marks for exam qualification.

• Withdraws from the course after the final deadline.

Students can find exam qualification information for their courses in the OLE.

If a student is withdrawn because they did not successfully complete an advanced or certification level course, including PA1 or PA2, in the four attempts, the student can make one appeal to the appeals committee.

• A maximum of one appeal per course is permitted.

• A fifth exam attempt cannot be deferred.

• A student will be withdrawn from the program after an unsuccessful fifth exam attempt of a course and may not appeal.

EXAMS


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2014-15 Finalists

To be eligible for admission to membership, students must:

• Be of good character.

• Be 21 years of age or older.

• Be a Canadian citizen or have landed immigrant status.

• Have met the prescribed academic and experience requirements.

• Submit an application for admission to membership and dues payable to the CGA program’s member registrar.

After a student meets the academic, degree, and experience requirements of the CGA program, students will receive information on how to apply for membership and pay the initiation and first year’s membership dues online. The email will also include the board meeting date when the

finalist’s name will be presented for acceptance into membership.

In order for a finalist’s name to be presented for acceptance into membership, finalists must meet all the professional certification requirements by the deadlines specified below. If a finalist’s status is updated after the deadline, their application for membership will be delayed until the next board of directors’ meeting.

Finalists can only use the designation after the board of directors has accepted their application for membership and they are notified by mail that they have been accepted into membership.

Deadline to submit Approved Professional Experience

Deadline to meet all Professional Certification Requirements

(includes submission of work exp. reporting form, degree and out standing transfer credits)

Application for Membership Provided to New Member Candidates

Deadline to complete online Application for Membership with membership dues

July 25, 2014 August 8, 2014 August 22, 2014 September 5, 2014

September 26, 2014 October 10, 2014 October 17, 2014 October 31, 2014

November 28, 2014 December 12, 2014 December 19, 2014 January 2, 2015

January 23, 2015 February 6, 2015 February 13, 2015 February 27, 2015

March 6, 2015 March 20, 2015 April 2, 2015 April 17, 2015

April 2, 2015 April 17, 2015 May 1, 2015 May 15, 2015

July 24, 2015 August 7, 2015 August 21, 2015 September 4, 2015

UnificationConsideration

Due to unification of the accounting profession in Ontario, these dates are subject to change.

APPLICATION FOR MEMBERSHIP

Students who are completing their degree as part of the Laurentian University partnershipStudents registered in the CGA program’s partnership with Laurentian University up to and including March 31, 2015, must inform the CGA program of their intention to graduate. Students can login to their account on cga-ontario.org and click “Degree Partner Programs” and the “Ready to Graduate” button to inform the CGA program of their intention to graduate. The student’s name will then be placed on a degree confirmation list and the CGA program will contact them regarding their degree status. After March 31, 2015, students will work with Laurentian University directly.

Finalists can only use the CGA designation after the board of directors has accepted their application for membership and they are notified by mail that they have been accepted into membership of CGA Ontario.

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Withdrawal from the Program

Students in the CGA program of professional studies are withdrawn from the program when:

• Their conduct is deemed unethical or unprofessional. Students must discharge their duties and responsibilities in accordance with the Code of Ethical Principles and Rules of Conduct and are subject to disciplinary action for any offense which constitutes a breach.

• They fail to comply with other CGA program policies and procedures including, but not limited to, the online conduct and respectful workplace policy and academic integrity standards.

• They do not meet the professional experience requirement after the extended three-year period.

• They fail four exams in a course.

• They fail to pay their student fees, including the BTF and finalist fee.

The admissions standards committee decides whether to re-admit students who have been withdrawn because of violations of the Academic Integrity Policy.

Course Changes*

Students considering a course change should contact one of the CGA program’s client service advisers for advisement at 416-322-6520 or 1-800-668-1454.

After re-enrolling in an academic year, students who would like to change a course or transfer to another session must withdraw from the original course prior to enrolment in the new course or session and are subject to enrolment and withdrawal deadlines. Course changes are subject to a withdrawal fee.*

Course Withdrawals*

For a student to obtain a partial credit on their account, they must withdraw online prior to the withdrawal deadlines listed below.

Students who withdraw before the withdrawal deadline will receive a partial course credit after service charges and course material charges are applied.

If a student withdraws after the withdrawal deadline there will be no refund.

Course Withdrawal Dates

Session Course Start Date Course Withdrawal Deadline

Fall Monday, September 8, 2014 Tuesday, October 7, 2014

Winter Monday, December 8, 2014 Thursday, January 6, 2015

Spring Monday, March 16, 2015 Tuesday, April 14, 2015

Summer Monday, June 8, 2015 Thursday, June 25, 2015

WITHDRAWAL PROCESS


The CGA program of professional studies will end in September 2015. As a result, students should avoid changing or withdrawing from courses and withdrawing from deferring exams. However, if a student does choose to change, withdraw or defer a course or exam, they should confirm that there will be another offering of the course or exam in the 2014-15 academic year.

http://www.cga-canada.org/en-ca/StandardsLib/ca_ceproc.pdf

http://www.cga-canada.org/en-ca/StandardsLib/ca_ceproc.pdf


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Supplemental Exam Deferrals and Withdrawals Supplemental exams can only be deferred once to the next available exam offering.

To withdraw from a supplemental exam, students must withdraw online by the deadlines listed in the chart below. A student withdrawing from their supplemental exam forfeits the supplemental privilege and will be required to re-enrol in the full course. There are no refunds issued for a supplemental exam withdrawal.*

Challenge Exam Deferrals and Withdrawals* Challenge exams can be deferred online. Students may defer a challenge exam to the next session. A deferral fee will apply.

Session Challenge & Supplemental Exam Withdrawal Deadline

Fall Monday, December 1, 2014

Winter Monday, March 9, 2015

Spring Monday, June 8, 2015

Summer Monday, August 31, 2015

WITHDRAWAL PROCESS*


The CGA program of professional studies will end September 2015. As a result, students should avoid withdrawing from courses and deferring exams. However, if a student chooses to withdraw or defer a course or exam they should confirm that there will be another offering of the course or exam with the CGA program or Laurentian University in the 2014-15 academic year.

Laurentian Degree Program Course WithdrawalsLaurentian University (LU) course withdrawals are subject to three deadlines:

1. Withdrawals requested before the course start date are subject to a withdrawal fee. No academic penalty will be applied.

2. Withdrawals requested before the partial refund withdrawal deadline are subject to a withdrawal fee and a Laurentian service charge per course. No academic penalty will be applied.

3. Withdrawal requests submitted by the final withdrawal deadline will not receive a refund. No academic penalty will be applied.

Session Withdrawal Before Class Start Deadline

Partial Refund Withdrawal Deadline

Final Withdrawal Deadline

Fall Sunday, September 7, 2014 Monday, September 22, 2014

Monday, October 20, 2014

Winter Sunday, December 7, 2014 Monday, December 22, 2014

Friday, January 19, 2015

Spring Sunday, March 15, 2015 Monday, March 30, 2015 Monday, April 27, 2015

Summer Sunday, June 7, 2015 Monday, June 22, 2014 Monday, July 20, 2015

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Personal Information

Students can make changes to their personal information in their account on cga-ontario.org.org. The organization requires documentation to process a name change. Students can mail or email a name change request with supporting documentation to the CGA program’s office.

Reporting Professional Experience

Students in the CGA program report their professional experience for assessment using the national online Professional Experience Required for Certification (PERC) tool.

Students should begin submitting their 24 months of professional level practical experience in the PERC tool no later than August 31, 2015. The PERC tool will continue to be supported until September 2018 for students that began reporting in PERC prior to August 31, 2015.

After the CGA program receives a student’s completed PERC submission, it takes up to four weeks for the file to be assessed. Students will be notified by email once an employment file has been finalized in their PERC profile. Each finalized employment file will be consolidated into an experience file demonstrating the student’s progress towards the required professional experience competencies.

Employment in Professional Practice

Students who report self-employment for their professional experience requirement must have a professionally designated accountant, who is willing to provide their expertise in professional services, verify their reported experience. In addition, the reported professional experience will be subject to a field audit by an assessor from the CGA program.

Verification of Experience

A designated professional accountant in good standing with their respective organization is acceptable to verify a student’s professional experience. A CPA, CGA; CPA, CA; CPA, CMA; ACCA UK; CPA Australia, CPA USA or CPA Ireland

who is familiar with the student’s professional experience and competencies must validate and attest to the professional experience reported. International experience can be verified by any designated accountant.

Please refer to the “Professional Experience” section of cga-ontario.org for more details, guidelines and FAQs regarding the professional experience requirement.

Finalist

Finalists are students who have completed all of their academic courses in the CGA program and fulfilled the degree requirement but have not yet satisfied the professional experience requirement. Students are granted an interim three year period to satisfy the professional experience requirement.

Academic Performance Review

If students require support or guidance with creating an academic plan, they can contact a student adviser at [email protected] to book a telephone advisement session.

Program Time Limit Extensions

Time limit extensions will not be offered in the 2014-15 academic year due to unification of the accounting profession in Ontario.

ADMINISTRATIVE POLICIES

http://www.cga-ontario.org/Professional_Experience.aspx




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Academic Integrity

National Academic Integrity Policy The CGA program is a professional study program. As a professional program, students and members are expected to display a high level of ethical behaviour and integrity. Students are expected to strictly adhere to this Academic Integrity Policy which specifically governs their assignment and exam related work. The policy outlines what is expected of students; identifies a list of academic integrity violations, which are not exhaustive; and identifies the consequences of non-compliance to this policy.

Expectation of Students in the CGA Program The intention of the assignments and exams delivered through the CGA program of professional studies is to assist students in the development of competencies required of professional accountants. Therefore, it is important for students to put in the work it takes to be successful within the program. This requires commitment, self-discipline, organization and planning. This type of approach to the professional study program will help students avoid the temptation of finding illegitimate avenues to progress through the program.

Assignment Expectations Studying in groups is encouraged and recognized 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 National Academic Integrity Policy. Assignments are scanned using 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 themselves or another student.

Markers are required to report any incidence of a suspected assignment violation to the education department of their provincial affiliate.

Exam Expectations 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 National Academic Integrity Policy.

Exam invigilators are required to report any incidence of a suspected assignment violation to the education department of their provincial affiliate.

ACADEMIC INTEGRITY

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National Academic Integrity Policy The table below contains a listing that outlines what CGA Canada considers as assignment or exam violations. The list is by no means exhaustive and will not preclude consequences for other infractions.

Assignment Violations Exam Violations

• Copying from another student’s assignment.

• Submitting the same or substantially the same assignment more than once unless prior approval has been obtained from the administrator and marker(s) to whom assignment is to be submitted. Students should use discretion when utilizing their own prior year assignments, as assignments and cases may change, and straight copying may result in missing the key facts. Students are advised that should they decide to re-submit their own assignment(s), even if they obtained their administrator’s permission, it will be at their marker’s discretion to determine whether or not there are any copying violations involved and to deduct marks as they see appropriate.

• 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 or resource. This extends beyond the misuse of CGA program course materials and includes the potential misuse of all intellectual property. *In general, students are expected to respond to questions expressing their thoughts in their own words. Therefore, only limited and reasonable amounts of copying are permitted and must be properly cited.

• Pretending to be another or attempting to have oneself represented by another in submitting of assignments, or participating in group work.

• Submit work that was purchased or obtained from another source.

• Aid or abet another student’s academic dishonesty.

• Copying from another student’s exam.

• Allowing another student to copy from your exam.

• Possession of 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.

• Pretending to be another or attempting to have oneself represented by another in the taking of an exam.

• Possession of materials that are not identified as “allowable” exam room material.

• Neglecting to adhere to the “non-disclosed” exam policy.

• Submit false information of medical documentation to gain special accommodations.

• Procure, distribute or receive an exam prior to offering.

Students are expected to be aware of and act within the Canadian law of copyright.

Note: Plagiarism is a form of copying. Plagiarism occurs any time someone copies published material without acknowledging the source. More specifically, plagiarism occurs wherever a student:

• Presents work that has been authored in part or in whole by another person.

• Presents the words, ideas, images or data of another person as the student’s own, without reference to the original author or the original source.

• Presents work that contains unreasonable long quotes, even when properly cited.

• Presents work done for another course or program without the knowledge of or prior approval of the marker.

• Presents work that in any way compromises the integrity of the evaluation process.

• Presents work that is substantially similar to another person’s work.

Violation of the CGA program’s policies will result in serious penalties including potential withdrawal from the program. Students are encouraged to understand the definition of plagiarism and how it differs from collaboration.

ACADEMIC INTEGRITY

http://www.cb-cda.gc.ca/act-loi/index-e.html


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ACADEMIC INTEGRITY

Assignment Collaboration: Guidelines to Avoid Plagiarism Assignments in the CGA program are designed to develop and strengthen students’ problem solving skills. Some students may find it beneficial to participate in cooperative learning to enhance their individual achievement in the CGA program. However, if students are participating in assignment collaboration with their peers, they are required to adhere to the following guidelines:

1. All assignments submitted are required to be written in the student’s own words to reflect their own knowledge of ideas and concepts relevant to the assignment. If an assignment is found to be using another student’s work, it will constitute a form of plagiarism.

2. In an effort to better understand course material, students may choose to work together to discuss concepts, questions, and share perspectives. However, students are not permitted to provide copies of solutions to other students which may include sharing calculations, copies of case work, and other related assignment material (electronically or by any other means). This action infringes upon the National Academic Integrity Policy and may result in a plagiarism consequence for both the giver and receiver of shared material.

3. When preparing an individual assignment, if students are working in a collaborative manner, they should be careful not to copy another student’s work or allow another student to copy their work. In both cases, each party will be held accountable if plagiarism is suspected.

4. Students may find it beneficial to work in groups to discuss problem solutions and reach a general consensus. However, to avoid plagiarism it is crucial that after the collaboration, each student produce their own set of answers by including specific perspectives and points of view. The CGA program expects that all students express their own conclusions.

Plagiarism Detection To protect the integrity of the CGA program, all assignment submissions are scanned using the OLE plagiarism detection application. This service generates an interactive originality report for each paper submitted to assist administrators in distinguishing original content from copied content. For more information, read the Academic Integrity Policy.

Academic Integrity Process and Procedures If an academic integrity case is identified by the CGA program through a marker, invigilator, student, plagiarism detection software or another credible source, the following will occur:

Assignment Violation Process:

• The manager of program delivery investigates the alleged accusation to determine if it is a valid complaint. If so, the CGA program contacts the student(s) involved and notifies them of the alleged accusation under review.

• The manager of program delivery decides if applying a consequence is required, and the nature of the consequence, based on the severity of the violation.

• Student’s will be required to complete a course on plagiarism and redo assignment before continuing with their current course, or may be withdrawn from the program.

• Students have the right to appeal the withdrawal decision.

The CGA program reserves the right to evaluate past assignments and all future assignments should plagiarism occur.

Assignment Violation Consequences:

• A student will be withdrawn from the program when the appeals committee denies their final withdrawal appeal.

• Students withdrawn due to academic integrity must submit a request for re-admission with their application for re-entry.

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ACADEMIC INTEGRITY

Exam Violation Consequences:

• An official reprimand letter of warning from the CGA program will be placed in the student’s permanent file.

• The student will receive a mark of zero on the exam and an official reprimand letter from the CGA program will be placed in the student’s permanent file.

• The student will receive a mark of zero on the exam, an official reprimand letter from the CGA program, which will be placed in the student’s permanent file and the student will be immediately suspended from the CGA program.

Applying to be readmitted into the program would be allowed after the suspension period has lapsed and if readmitted, the student would be required to complete the program in effect at the date of readmission.

Administrative Policies

Appeals The appeals process provides an appeal function for withdrawals from the CGA program. This process is designed to ensure equality, fairness, consistency, flexibility, transparency, and timeliness. The decision of the appeals committee is final and binding.

Forum posts Posting or distributing answers from a marker‘s comment sheet, other students’ paper, or any other source, including a student’s own solutions, is considered to be a violation of the National Academic Integrity policy.

It is very important that students in the CGA program understand and accept responsibility for the policies and regulations and for ensuring study group members abide by the policy.

External study groups Violations that take place outside of the student forum of the CGA program’s online learning environment (OLE) will be treated the same way as violations committed inside the CGA program’s OLE.


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2015-16 Fall Electives

As previously announced, CGA Ontario has unified with CPA Ontario and the CGA program of professional studies will end in September 2015.

To support the success of students who are near completion of the CGA program, CPA Ontario is pleased to announce that students who have completed both PA1 and PA2 by Session 4 of the 2014-15 academic year will have the opportunity to register for CGA legacy elective courses in one additional session in fall 2015.

Specifically, CPA Ontario will offer the following CGA program elective courses in Session 1 (September – December 2015):

1. Advanced Corporate Finance (FN2)2. Advanced Personal & Corporate Taxation (TX2)3. Advanced External Auditing (AU2) This will be the final session of the CGA program.

Since exam results for Session 4 of the 2014-15 academic year will be released after the course enrolment deadline for Session 1 of the 2015-16 academic year, students who attempted a Session 4 PA will have the opportunity to register for elective courses in Session 1. These students will receive credit for the successful completion of any Session 1 electives.

Students who successfully complete the CGA program of professional studies will have until September 2018 to complete the practical experience requirement from the CGA Program and until June 2020 to satisfy the degree requirement.

Students who do not successfully complete the CGA program of professional studies as set out above will be required to transition into the CPA Program. Students will be required to complete the CPA PEP Elective Modules for which they have no recognized CGA equivalent elective and then proceed to the CPA PEP Capstone Modules 1 and 2 and the Common Final Examination. Students who do not hold a recognized post-secondary degree must satisfy the degree requirement prior to enrolling in CPA PEP Capstone 1.

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Important DatesCGA Program Session Dates


Thursday, July 23, 2015 Transfer credit evaluation submission deadline

Tuesday, August 25, 2015 Deadline for fall session course registration and annual basic tuition fee (BTF)

Tuesday, September 1, 2015 Online access to fall courses available

Monday, September 7, 2015 Fall session courses begin

Tuesday, October 6, 2015 Deadline to withdraw online from a fall session course to be eligible for a partial refund

Monday, November 30 – Friday, December 4, 2015 Fall session exam dates

Thursday, February 4, 2016 Fall session exam results available online

Thursday, February 25, 2016 Deadline to request a re-grade, critique or review of a fall session exam

Enrolment InformationCourse Prerequisites, Offerings and Fees

A prerequisite is satisfied by a pass (P) or transfer credit (EX).

Course Code PrerequisitesFee

Course

Advanced Corporate Finance FN2 FA1, FA2, FN1 $1,330

Advanced Personal & Corporate Taxation TX2 FA1, FA2, FA3, TX1 $1,280

Advanced External Auditing AU2 FA1, FA2, FA3, FA4, FN1, QU1, MS1, AU1 $1,330


• Only the full course option will be available for the fall session. Supplemental or deferral registrations will not be accepted. • Fall session courses cannot be deferred.

Other Fees

Prorated BTF 2015 fall session (Sept. – Dec. 2015) $250 Course withdrawal or change $210 Course material re-shipment $80 Exam critique $200 Exam re-grade $180 Exam review $235 Late assignment $80

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Important DatesRequired Textbooks & Software: CGA Program


Advanced Corporate Finance

FN2 Online FN2 Readings Book, CGA Canada, 2014 (online) Yes

Advanced Personal & Corporate Taxation

TX2 Fall Session Canadian Income Tax Act, Circulars and Ruling (electronic version is supplied on DVD.)

Spring & Summer Session EY’s Federal Income Tax Act, 13th Edition, 2015 (hard copy)

TX2 Readings Book, CGA Canada, 2015 (online)

No

Yes

Yes

Advanced External Auditing

AU2 Fall Session AU2 Readings Book, CGA Canada, 2014 (online)



Other sessions AU2 Readings Book, CGA Canada, 2014 (online)



No

No

Yes

Yes

No

Yes

Course materials are non-refundable. Students can refer to the Required Textbooks section of our website, cga-ontario.org for more details and fees.

Exams2014-15 Exam Timetable

Students can refer to the Examination Information section of our website, cga-ontario.org for locations, examination procedures and more details. Locations will be posted in OLE and on the website two weeks before the exam. Periodically, exam locations can change. It is the student’s responsibility to monitor their exam information on the day of their exam for any changes.

2015 Fall Session

Monday, November 30, 2015 Wednesday, December 2, 2015 Friday, December 4, 2015

6:30-10:30 p.m. (4hrs) 6:30-10:30 p.m. (4hrs) 6:30-10:30 p.m. (4hrs)

AU2 FN2 TX2*

* Only the current EY’s Federal Income Tax Act, 13th Edition, 2015, will be permitted in the exam room. Examinations will only be offered at designated examination centres within Ontario.

2015-16 FALL ELECTIVES




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GLOSSARY

A

Academic status A student’s current standing in the CGA program of professional studies.

Allowable materialMaterial approved by the CGA program for use in exam rooms.

Annual basic tuition fee (BTF)A required fee that must be submitted annually to maintain active student/finalist status.

Appeals committeeThe CGA program board committee responsible for evaluating student appeals.

Assignment scheduleThe schedule outlining assignment deadlines, available on the online learning environment (OLE).

C

Challenge examAn opportunity granted to enrolled students that allows them to demonstrate mastery of a subject without being required to complete the course. Students granted a challenge exam privilege write one exam worth 100 per cent of the course grade. Challenge exam privileges expire after one year.

CompetenciesRequired skills a student must demonstrate to successfully pass a course.

Competency based assignments and examsAssignments and exams designed to evaluate a student’s abilities across a variety of competencies; leadership, professionalism and professional knowledge.

Competency gridAssignments are graded based on a student’s ability to demonstrate the knowledge of all the required competencies in each answer.

Concurrent coursesCourses that are completed at the same time.

Course moduleEducation material providing an overview and the learning objectives of a course provided in the OLE.

D

Distance-based program The CGA program of professional studies is an independent study program using an online learning environment (OLE) where all course material, quizzes and assignments are posted online. Students write exams at a pre-determined exam location.

E

Exam attempt When a student participates in an exam, whether they are successful or not, it is considered an exam attempt.

Exam blueprintAn exam blueprint outlines the course material and topics covered on an exam. Exam blueprints offer mark breakdowns and the weighting for different types of questions (i.e., multiple choice or constructed response).

Exam critiqueAn exam critique is a critical analysis by the examiner of a student’s paper. It does not include a re-grading but does include a marks summary, a general comment on the paper, and specific comments on the answers given.

Exam deferralIf a student is unable to write their scheduled exam they may defer it once to the next available exam session.

Exam invigilatorA representative who watches exam candidates to ensure proper exam policy and protocol is respected and obeyed.

Exam re-gradeA re-grade includes an exam mark analysis (breakdown of marks received per question and sub-question) and a second reading of an exam paper by an independent evaluator.

Exam reviewA review of an AP1, PA1 or PA2 exam to ensure all forms were properly completed. No comments or report is provided. The reviewer confirms that no error was made in the original marking of the exam.

Extended Program Time LimitA time limit given to students or finalists that is beyond their original program time limit.


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Extension A one year extension is granted to students if they reach their program time limit and have three or fewer courses left or only the degree component to complete in the CGA program of professional studies.

F

FinalistFinalists are students who have completed the academic courses and degree requirement of the CGA program but have not yet satisfied the professional experience requirement. Finalists must pay their BTF each year to maintain their status as a finalist.

Fully compensatoryScoring models that are fully compensatory are based on the evaluation of a student’s performance across all the competencies being assessed.

I

Inactive yearA year when a student does not enrol in courses, exams, degree partner courses or apply for any transfer credits. Students must apply to have an inactive year added to their program time limit.

Inactive statusStudents electing an inactive year must declare inactive status when re-enrolling.

Instructor-ledInstructor-led courses are advanced and certification level courses that have online instructors who deliver weekly webinars.

Internal reviewIf an applicant feels they were not granted appropriate course credits from the transfer credit evaluation they can have their transfer credit evaluation report reviewed by the internal review committee a maximum of two times per course.

L

Late assignment policyStudents can submit assignments for certain courses after the scheduled deadline. Details for each course are provided in the online learning environment (OLE).

Late registration feeStudents who do not pay the annual basic tuition fee by the deadline are subject to a late registration fee. If students fail to pay the basic tuition fee along with the late registration fee they must apply to re-enter the program.

N

National examNational exams are designed by CGA Canada to ensure standardized evaluation across the country. A grade of 65 per cent or higher is required to pass a national exam.

National Academic Integrity PolicyThe policy which governs assignment and exam related work. It outlines what is expected of students, identifies a list of academic integrity violations and the consequences of noncompliance.

O

Online Learning Environment (OLE)The online learning environment is the website where students complete their studies in the CGA program. Course material, assignments, quizzes and exam preparation materials are available in the OLE. Students require a login and password to access the OLE.

P

PA Prep ProgramThe PA Prep Program is a four-module program consisting of technical resources, videos, activities, cases, a simulation exam and marking of that exam, all intended to help students prepare for the PA1 or PA2 exams.

PA rewriteA PA rewrite is granted to a student who receives an ‘S’ grade on a PA exam. Students are granted one additional chance to obtain the required ‘P’ grade. Unsuccessful students are required to re-enrol in the course. Students may choose to write the supplemental re-write exam the next time the exam is offered or choose to defer the supplemental exam one time to the next available offering after registering for the re-write.

GLOSSARY

2014-15 STUDENT

HANDBOOK

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PERC The Professional Experience Required for Certification (PERC) tool is the CGA program’s mechanism for students to report their professional experience for assessment. Students have a deadline of August 31, 2015 to begin submitting their 24 months of professional level practical experience in the CGA program’s PERC tool. The PERC tool will continue to be supported until September 2018.

PERTThe Practical Experience Reporting Tool (PERT) is the CPA program’s tool for students to report their professional experience for assessment.

PrerequisiteA course that is required as a prior condition to taking an advanced course.

Professional experience requirementPrior to certification, all students must obtain a minimum of 24 months of verifiable professional-level accounting experience. Students with international experience have the option of reporting 24 months of verifiable accounting experience at the professional level from abroad. This experience must be combined with an additional 12 months of relevant accounting experience at any level in Canada.

Professional practiceIn professional practice, various services are offered, including strategic tax planning and preparation, preparing audits and financial statements, financial planning, succession and estate planning, systems implementation, business start-up, and providing financial advice. Students wishing to pursue this path are required to complete TX2

Program time limitThe number of academic years a student is allowed to complete the program. A student’s program time limit is determined based on the number of transfer credits received upon enrolment based on the number of transfer credits received upon enrolment.

R

Re-entry student assessment The document a person previously enrolled in the program must complete to begin the re-entry process into the CGA program of professional studies.

S

SessionThe CGA program of professional studies consists of four sessions over one academic year.

Special exam accommodationsSpecial exam accommodations may be granted to students with special needs. A health practitioner must complete a form describing special needs and suggested arrangements to accommodate.

Status letter A status letter indicates the number of courses a student has completed in the CGA program.

Supplemental examA supplemental exam is granted to students who receive a grade of less than 65 percent on an exam. Students are granted one additional chance to obtain the required 65 per cent passing grade. Unsuccessful students are required to re-enrol in the course.

T

Time limit extension An extension to a student’s program time limit.

Transfer creditA credit recognized and transferred as a credit from approved post-secondary institutions. Minimum grade requirements and time limits on transfer credits exist.

W

WebinarA credit recognized and transferred as a credit from approved post-secondary institutions. Minimum grade requirements and time limits on transfer credits exist.

WebCoachA tutorial provided on the online learning environment (OLE) available to all registrants. The tutorial shows students the functions of the OLE and prepares them for online study.

World Education Services (WES)WES is a foreign academic credential evaluation service. Students who have had their transcripts evaluated by WES can submit them to the CGA program for evaluation and apply for admittance into the CGA program of professional studies.

GLOSSARY

Chartered Professional Accountants of Ontario

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cpa student handbook cga program of professional studies 2014-2015

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