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CONTENT
INTRODUCTION ......................................................................................................................................................................4
      Welcome Message from the Association
      What is NEW in 2010/2011
      Course Profiles Update

CGA PROGRAM OF STUDIES – STANDARDS AND STRUCTURE.......................................................................................8
      Professional Certification Standards
               Academic Requirement
               Practical Experience Requirement
               University Degree Requirement and Degree Opportunities
      CGA Program Structure Overview (course sequence diagram)
      Program Level Descriptions
      Course Prerequisites

GENERAL INFORMATION, POLICIES AND PROCEDURES ............................................................................................... 13
      Application for Transfer Credits
      Application for Enrolment (New Students Only)
      Application for Re-Enrolment (Existing Students Only)
      Important Information for Enrolling and Re-enrolling Student
      Student Number - ID
      Basic Tuition Fee
      Inactive Status Fee
      Course Fee Structure
      Payment of Fees
      Course Withdrawal/Refund Policy
      Program Withdrawal/Readmission Policy
                Voluntary Withdrawals
                Compulsory Withdrawals
      Number of Examination Attempts Policy
      Time Limit Policy
      Official and Unofficial Transcripts of Marks
      Students Appeals
      Code of Ethical Principles and Rules of Conduct
      Address Change / Student Transfers
      CGA Exam Centres and Regional Chapters

COURSE COMPONENT INFORMATION .............................................................................................................................. 18
      Computer Integration
               Computer System Access
               Internet Service and Security Software
      Required and Minimum Computer Systems
               Computer Tutorials
               Microsoft Software
               Sage AccPac ERP 5.6A
               CICA Handbooks Software
               Other Educational Software Requirements
               Technical Assistance for Software and Online Problems
      Miscellaneous Course Materials
               Calculators
               Electronic Ethics Readings Handbook
               Study Guide

ASSIGNMENTS AND OTHER COURSE WORK ................................................................................................................... 21
      Plagiarism
               Assignment Copying Regulations
      Course Work Delivery Using Online Technology
               Assignment Submission
               Online Quizzes and Integrative Assignments
      Marks for Course Work
      BC1 and BC2 - Accounting Business Case and Public Practice Audit Case



                                                                                         2
EXAMINATIONS..................................................................................................................................................................... 24
      Overview of the Education Examinations Process
      Examination Development and Review
      Examination Marking and Mark Release to Students
      Exam Mark Appeals
               Re-grade
               Critique
               PA Administrative Review
      Preparing for Exams
               Examination Blueprints
               Past Examinations
      Qualifying to Write an Exam
      Multiple Choice Exams – LW1, QU1, and EM1
               Professional Applications PA1 and PA2 Examination Process
               PA1 Issues in Professional Practice Competencies
               PA2 Strategic Financial Management Competencies
               Major Features of the PA Examinations
               Prerequisite Knowledge for PA1 and PA2
               Overview of the Scoring Process
      Examination Types/Classifications
               Sessional
               Supplemental
               Deferred
               Challenge
               Exam Withdrawal Status Codes
      Course Enrolment Types
               Course Withdrawal Status Codes
      Exam Room Procedures
      Allowable Exam Room Materials
      Change of Exam Venue to a Regular Exam Centre
      Exam Supervision in CGA Exam Centres

CERTIFICATION .................................................................................................................................................................... 30
       Application for Membership
       Timetable for Member Admission
       Diplomas, Awards and Scholarships
                Foundation Studies in Accounting Diploma
                International Awards
                National Awards and Scholarships

FEES AND FORMS (contact your regional or representation CGA office)

INTERNATIONAL PROGRAM OFFICES

 CGA-CANADA INTERNATIONAL                                  T: 604.669.3555 / F 604.689.5845
 100 - 4200 North Fraser Way                               E: internationalinquiries@cga-canada.org
 Burnaby, BC Canada V5J 5K7                                W: www.cga-international.org
                                                                                                                                 Independent International
                      CGA International Regional/Representation Offices
                                                                                                                           CGA Associations / Program Offices
      Shanghai Representation Office                             Beijing Representation Office                                        CGA-Hong Kong
           14 E Apong Mansion,                                Room 304, Tower B, Jia Li Building                                  14B Dah Sing Life Building
            585 Ling Ling Road                                 180 Beiyuanlu, Chaoyang District                                99-105 Des Voeux Road Central
       Shanghai 200030, P.R.China                                 Beijing 100101, P.R.China                                               Hong Kong
  T: 8621.6468.6541 / F: 8621.6439.3298                     T: 8610.6491.6570 / F: 8610.6492.1279                           T: 852.2858.1712 / F: 852.2559.4536
         E: edush@cga-china.org                                    E: edubj@cga-china.org                                           E: info@cgahk.org.hk
    Guangzhou Representation Office                              Mauritius Representation Office
                                                                                                                                      CGA-Caribbean
  Room 2601, Tower B, Feng Xing Bldg                          c/o Canadian International Training &
                                                                                                                               Suite 23, In One Accord Plaza
            242 Tianhe Road                                         Education Corp (CITREC)
                                                                                                                              Warrens, St.Michael, Barbados
     Guangzhou 510620, P.R.China                               Military Road, Port Louis, Mauritius
                                                                                                                       T: 246.424.8617 / 424.8596 / F: 246.424.8496
  T: 620.3880.5544 / F: 8620.3880.3598                                   T: 230.206.1800
                                                                                                                            E: students@cga-caribbean.org.bb
        E: edugz@cga-china.org                                          E: info@citrec.com
 Program delivery to students in the Bahamas is provided by CGA-Caribbean (see contact information above)
 Program delivery to students in Bermuda is provided by the CGA-Maritime Student Services (general@cga-maritime.org)




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INTRODUCTION
This Student Handbook contains academic and administrative policies for the Certified General Accountants’ Program of
Professional Studies in International regions. These policies are determined by the National Education Committee and are
administered by International offices and/or CGA Affiliates located in the Caribbean, Bermuda, Hong Kong and China.

Association policies are designed to provide fair, consistent and efficient treatment of all students. Where students find
themselves at odds with the policies, they should communicate their concerns and circumstances to the staff at their regional
or representation CGA office.

Students are responsible for being familiar with the information contained in the Student Handbook in order to be able to
succeed with their studies. The Association welcomes written comments on its contents.

The Association makes every effort to ensure that the policies, schedules and other information contained in this Handbook
are accurate; however, the Association reserves the right to change any information in this Handbook without prior notice,
and disclaims liability to any person who may suffer loss as a result of reliance upon the information.

Welcome Message from the Association

We are pleased to provide you with this 2010/2011 Student Handbook.

This important guide is designed for all new and re-enrolling students. It will help you understand many of the academic
processes and timelines of the CGA Program for the 2010/2011 academic year.

We also encourage you to access the complete version of the Handbook on your regional CGA website. As part of our
continuing efforts to put more resources online, some of the detailed information you will need may only be available online.

We would like to take this opportunity to welcome new students to the CGA Program. The CGA designation is clearly the
choice for today’s finance and accounting students. And, it is clearly the most respected and recognized accounting
designation by businesses and employers.

Completing the CGA Program takes hard work, discipline and commitment. As our many graduates can attest to, the
rewards, both professional and personal, are many.

On behalf of the Association’s staff, we wish you all the best for a fulfilling academic year.



What is NEW in 2010/2011
Changing Programs
Since 2006/07 academic year, CGA has adapted the new capstone course of PA2 and transferred into Program 06, in which
both PA1 (Issues in Professional Practice) and PA2 (Strategic Financial Management) are mandatory. In China, students
who have joined the CGA program prior to the 2006/07 academic year are not required to take the PA2 course if they can
finish the CGA program within their given time limit. However, for those who are close to the completion of their CGA studies
with time limit ending in or prior to 2010/11, they are required to finish all the required courses within the 2010/11 academic
year. After which, they will be automatically transferred to Program 06 in which PA2 course is required as well.

Late Assignment Policy
Please note that assignment submissions for all courses are arranged within a 10-week time frame, including BC1 and BC2.
The Policy for late assignments is as follows:

                  Assignment Type                                                Late assignment Policy
Online Quizzes                                             No extensions are allowed for any quizzes. These must be
                                                           submitted on time.
Online Integrative and Drop Box Assignments                Any assignment due in Weeks 1 to 7 may be submitted up to five
(Level 1-4 and PACE Level courses)                         days late with the applicable late marking fee. No extensions are
                                                           provided for assignments due in Weeks 8 to 10.
Online Discussion Assignments and                          No extensions are allowed for these assignments. These
Collaborative Assignments (PA1 and PA2)                    assignments must be submitted on time.
Online Business Cases (BC1 and BC2)                        Any assignment due in Weeks 1 to 5 may be submitted up to five
                                                           days late with the applicable late marking fee. No extensions are
                                                           provided for assignments due in Weeks 6 to 10.


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Exam Deferral Application Deadline
Deferral request must be made before the deadline. A late deferral application may be accepted before the exam date and a
late fee will apply if the late deferral application is accepted.

BlackBoard Online Learning Environment - OLE

All CGA courses, Business Cases, as well as the Laurentian University associate degree courses are delivered using the
BlackBoard Online Learning Environment. The course delivery platform offers students a more efficient and effective
learning experience. Services on BlackBoard include mini tutorials, automated course updates and comprehensive course
reviews. Students may customize the BlackBoard interface and use the built in tools to effectively organize their student
schedule for the academic year.

        OLE supports ‘virtualization’ – live or on-demand interaction using Web-conferencing.
        Upon every login students have access to all new course updates, threads, activities that have occurred since the
         last login via a new feature of the system “What’s New”.
        OLE provides students with peer-to-peer tutoring services and a Course Director who monitors these forums.
        OLE contains the course content and assignment submissions in different areas of the website so learning how to
         navigate efficiently and effectively is of essence.
        Quizzes completed on OLE must be completed in a single sitting.

Assignment submission in OLE is staggered for some PACE Level courses. In other words, the pattern of submission days has been
changed. For example, the submission days for some courses may be on Tuesday, for some courses on Wednesday, and on Thursday at
noon local time.

Navigation System in BlackBoard Online Learning Environment

Initial testing provided overwhelmingly positive reactions as to the horizontal navigation design, and the user-friendliness of
the new look. The left-hand panel contains the course tools, and the horizontal tabs enable easy navigation from course
content, to assignment submission links as well as all resources available to the student for assignment and exam
preparation. To log in to BlackBoard go to www.mycgaonline.org

New Competency Framework

A competency-based program of Professional Applications and Competence Evaluations (PACE) – the final professional
level of the CGA Program prior to certification - ensures that the CGA Association certifies accountants with the highest level
of professional and managerial expertise. CGA competencies are listed in 17 subject areas under three broad groups:

    1.   Leadership
                 Strategic and organizational leadership
                 Organizational effectiveness
                 Individual and team leadership and development
    2.   Professionalism
                 Ethics and trust
                 Stakeholder focus
                 Communication
                 Integrative approach
                 Problem solving
                 Professional development
                 Professional self-evaluation
    3.   Professional Knowledge
                 Financial accounting and reporting
                 Management accounting
                 Assurance and other related services
                 Finance and financial planning
                 Business environment
                 Information technology
                 Taxation

For a complete description of the competency framework, please refer to the CGA-Canada website:

http://www.cga-canada.org/en-ca/OtherDocuments/ca_competency_framework.pdf




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PA1 and PA2 Examinations and Blueprints

The PA1 and PA2 courses are undergoing major revision to match the changes in the examinations. The PA examinations
have been constructed using an examination blueprint – a widely accepted tool used within professions to design
certification examinations. CGA blueprints specify the range of coverage for each examinable competency area, question
types, number of questions, time limit, scoring model, and method use to evaluate candidate performance. All candidates
are encouraged to use the blueprints to prepare for exams. To aid with exam preparations, and to access the practice PA
exams:

http://www.cga-canada.org/en-ca/Programs/PACE/ProfessionalApplicationsExaminations/Pages/_ca_pa_index.aspx

IFRS / GAAP / PE GAAP / CAS

International Financial Reporting Standards (IFRS) is presented throughout the course material. As such, all assignments
and examinations focus on IFRS. This mainly affects the following courses: FA2, FA3, FA4, AT1, FN1, MA1, MA2. Where
the former, Canadian generally accepted accounting principles (GAAP) differ from the IFRS, the GAAP treatment is provided
to illustrate these differences.

Generally Accepted Accounting Principles for Private Enterprises (PE GAAP) are covered in FA1, FA2, FA3, and FA4.

Canadian Auditing Standards (CAS) are presented throughout the course material. As such, all assignment and
examinations focus on CAS. This mainly affects the AU1 and AU2 courses. Where the former, Canadian generally accepted
auditing standards (GAAS) differ from CAS, the GAAS treatment is provided to illustrate these differences.

Business Cases

BC1 – Accounting Business Case and BC2 - Public Practice Audit Case are now deployed through the BlackBoard Online
Learning Environment (OLE). BC1 is available in all 4 Sessions and BC2 in Sessions 2, 3, and 4. Direct submission of
assignments and marking in the OLE environment is an online process, and students no longer receive and aren’t required
to submit hard copies of the cases. Students, if they already don’t have it, receive the respective software CDs only (e.g.,
AccPac for BC1 and CaseWare for BC2). Submission weeks of assignments are as follows: BC1 - Weeks 1, 3, 5, 7, 9 and
BC2 – Weeks 2, 4, 6, 8, and 10. The business cases are no longer available in print. A PDF version is available for
students to print from BlackBoard, if required. The design of the business cases is as “real-world” as possible; students can
jump from lesson to AccPac and CaseWare to do assignments.

Past Examinations

Based on information and guidance from examiners, students should focus on the current course material rather than the
past examinations. Past examination are not updated to the form and content of the current course materials or
examinations. For this reason, in the 2010/2011 academic year, past examinations from only the two preceding academic
years are provided as reference, and will be further scaled down in 2011/2012 - to only exams from one preceding academic
year. Each course will includes two practice examinations based on current course content and is reflective of the style and
format of the examination. Students are encouraged to use this resource, along with the course materials for exam
preparation.

CGA Textbook Changes

EM1, MA1, AU1, MA1, MA2, BC2, TX1, TX2 have new textbooks or new text editions. Changes are also incorporated into
AU2 readings, MS2 Ivey Cases, MU1 readings, PA1 and PA2 cases and assignment. There is a new version of Sage
AccPac ERP 5.6A and ACL Software Guide for AU2 and MU1.

Partner University Degree Textbook Changes or Edition Updates

Laurentian H.B.Com – OR1, SP1
Laurentian MBA – OR2, SP2
SAIT – EE1, PM1

SAIT Course Offerings

Due to the phase-out plan of the SAIT/CGA degree partnership, OB1 and MK1 courses are no longer offered.

Laurentian University Degree Course Development

Two new Laurentian University elective courses are introduced in 2010/2011, namely, Risk Management (RK1) and Project
Management (PT1) for the students that are required to complete “additional requirements” for the online H.B.Com degree or
require a more flexible option to complete the online H.B.Com elective, now have access to COMM 4736/RK1 and COMM
4506/PT1. What is unique about these courses is that they are 3-credit options versus the 6-credit options that have only
                                                              6
been available in our program to date. Both RK1 and PT1 are comprised of 6 modules of learning materials that are
delivered over a 12-week period. The reduced workload will provide students with an opportunity to learn at a more leisurely
pace.

Students who select the 3-credit courses towards their electives (replacing HC1 or IN1), must complete both RK1 and PT1 to
complete the H.B.Com degree requirements. The MBA degree will also have the corresponding RK2 and PT2 equivalents.

‘Project Management’ - Course Description

This course is intended to teach the art and science of managing projects. The course is oriented to the life cycle of projects
and activities that are performed at different phases of project’s life cycle. The issues of need assessment, team building,
planning, scheduling, budgeting, resource allocation, communication, and control will be discussed at length. Application of
project management software will be discussed, and hands on practice conducted.

‘Risk Management’ - Course Description

This course is designed to introduce the concepts of risk management as used in corporations. It examines the steps in the
risk management process, which includes identification, evaluation and management of risk. Although insurance is still
utilized for some risks, the more recent innovations in risk management consist of tools that are more of a financial nature.
Corporate financial policy (financing and investment) and strategy and derivatives contracts are among the modern
techniques used by corporations to manage their risks. This course provides students with a broad perspective of risk
management but stresses that the same general framework can be used to manage all types of risk.




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Course Profiles and Course Work Assessment

Recently, the course work assessments started to move in a new, exciting direction. Courses no longer have
the rigid 10-assignments-per-course schedule. Assignments, quizzes, integrative and collaborative work
submissions, and discussions now form the schedule of a 10-week course (see table below).


CGA COURSE PROFILES AND ASSIGNMENT/QUIZ MARKS DETAILS – 2010/2011

Foundation and Advanced Studies – assignment and quiz marks total accounts for 30 % of the final course grade; exam mark accounts for 70 % of the final course grade
  BC1 has 135 marks total (must attain 88 minimum to achieve a passing mark of 65%) BC2 has 100 marks total (must achieve 65 minimum to achieve a passing mark of 65%
Level 1       FA1        5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
              EM1        5 quizzes – 6% each (weeks 2, 4, 6, 8, 10)
              LW1        5 quizzes – 6% each (weeks 2, 4, 6, 8, 10)
Level 2       FA2        5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments (weeks 5, 7, 9) - 5%, 10%, 5% respectively (weeks 5, 7, 9)
              QU1        5 quizzes – 6% each (weeks 2, 4, 6, 8, 10)
              MA1        5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
              CM1        5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
Level 3       FA3        5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
              FN1        5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
              MS1        5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
              BC1        5 assignments - 5, 65, 20, 15, 30 marks respectively (weeks 1, 3, 5, 7, 9); BC1 has no exam
Level 4       FA4        5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments) - 5%, 10%, 5% respectively (weeks 5, 7, 9)
              MA2        5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
              AT1        5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
              AU1        5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
              TX1        5 quizzes – 2% each (weeks 2, 4, 6, 8, 10); 3 integrative assignments - 5%, 10%, 5% respectively (weeks 5, 7, 9)
              BC2        5 assignments – 26, 10, 16, 13, 35 marks respectively (weeks 2, 4, 6, 8, 10 ); BC2 has no exam
Pace Elective Courses – assignment and/or discussion marks determine qualification to write the final exam but are not included in the final course grade
        Less than 65 % of total assignment/quiz marks disqualifies a student from writing the final exam; final exam = 100 % final course grade
              FN2        5 assignments – 100 marks each (weeks 2, 4, 6, 8, 9)
              AU2        5 assignments – 100 marks each (weeks 2, 4, 6, 8, 9)
              MU1        5 assignments – 100 marks each (weeks 2, 4, 6, 8, 9)
PACE
              MS2        4 assignments – 100 marks each (weeks 2, 5, 8, 9); 5 online discussions – 20 marks each (weeks 1, 3, 4, 6, 7)
              TX2        5 assignments – 100 marks each (weeks 2, 4, 6, 8, 9)
              PF1        3 assignment - 120, 80, 100 marks respectively (weeks 3, 6, 9); plus 1 online discussion – 50 marks and 1 collaborative report – 150 marks
                      PACE Capstone Courses – overall, competency based assignment mark of ‘Pass’ qualifies one to write the exam
          Exam performance is reported as an overall grade of: Pass with Honours, Pass, Fail, or Entitled to a Supplemental Exam Attempt (P, H, F, S)
PA1 and PA2              6 assignments (weeks 1, 2, 3, 4, 6 and 8; combination of drop box and online discussions) – Pass (P) or Fail (F)


NOTE 1: Due dates for assignment submission are listed on BlackBoard Online Learning Environment in the Course link under the Course Schedule Tab
NOTE 2: Some courses are not offered in all International regions




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CGA PROGRAM OF STUDIES – STANDARDS AND STRUCTURE

Professional Certification Standards
Prior to CGA certification, students must satisfy both academic and practical experience requirements.

Academic Requirements

        Pass by CGA examination or be granted transfer credits in the Foundation Studies and Advanced
         Studies of the Program (as outlined by the following applicable Course Sequence Diagram)
        Pass by CGA examination one PACE Level Career Option (each career option comprising two elective
         courses)
         -    Corporate and Small-Medium Enterprise Career Option (FN2 and MS2 or MU1)
         -    Information Technology Career Option (MS2 and MU1)
         -    Government and Not-for-Profit Career Option (PF1 and MS2 or MU1)
         -    Public Practice Career Option (TX2 and AU2)
         -    Choose your own combination of two PACE elective courses, which may only include one
              advanced auditing course
        Pass by CGA examination two PACE Level Capstone Courses
         -    Issues in Professional Practice (PA1)
         -    Strategic Financial Management (PA2)
         Have a degree from a recognized degree-granting institution
        Satisfy the Practical Experience Requirement

Students who enrolled in the CGA Program prior to 2006/2007 may complete the syllabus which was in place at the
time of their initial enrolment provided they complete all requirements within their allotted time limit.

Practical Experience Requirement

As an integral component of their professional preparation, CGA students must demonstrate their ability to apply the knowledge
and skills gained from their formal education to a workplace environment. Students are expected to assume successively
higher levels of financial management responsibilities as they advance to the PACE Level of the CGA Program. For
certification, students must provide proof 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, and
the management of knowledge, human resources, projects, and other organizational resources. Students not achieving the
prescribed competencies will have their certification delayed.

Practical experience is assessed on the basis of professional competencies. To qualify for certification, all candidates must
attain a specific set of competencies through approved work experience. The minimum period of practical experience is 36
months. Of the total experience, all students must have a minimum of 1 year of accounting/financial experience at a
professional level. Students registered with a Canadian affiliate must attain a minimum of 1 year of Canadian experience,
whereas students registered with an International regional or representation CGA office may gain practical experience outside
of Canada.

Students are required to report the practical experience they have achieved starting at the time they first enrol in a PACE Level
course. Some regional offices may require students to report prior to the PACE Level. Experience gained by a student will be
evaluated by means of a Practical Experience Assessment Questionnaire (PEAQ) verified by a qualified supervisor. The
supervisor must be a professional who is familiar with the student’s experience and is acceptable to the Association.

The Association will review the PEAQ and related documents submitted by the student to the regional office to determine if the
student has satisfied the Association’s requirement standards, and will advise the student in writing.

Examples of Practical Experience Profiles:

    (1) Students enrolled at the Foundation Studies Level 3 are normally employed full time in entry level or higher accounting and/or financial
        activities, e.g. accounts payable/accounts receivable clerk, junior accountant, etc.
    (2) Students enrolled at the Advanced Studies Level 4 are normally employed full time in accounting or financial management activities at an
        increasingly responsible, intermediate level. Students at this level may be involved in financial statement development and/or interpretation,
        financial analysis, budgeting, investment management, tax planning, audits, and systems analysis.
    (3) Students enrolled at the PACE Level are employed full time in accounting, financial or managerial functions that require a professional level of
        responsibility and decision-making. Typical experiences may include complex financial analysis, forecasts, strategic planning, policy
        recommendations, project leadership, business re-engineering, client relations, corporate audits, etc.




                                                                          9
Tips to Consider when Completing the Practical Experience Assessment Questionnaire:

    (1) Keep a copy of the last questionnaire. This will help you to complete the next questionnaire. Each year you should indicate more experience
        as your career grows. The best way to ensure you are progressing is to compare the current year experience to the previously reported one.
    (2) Take your time. Do not rush when completing the questionnaire and read the instructions carefully. This form is important as it will impact
        when you graduate from the CGA Program. Students who do not take the necessary time to complete the form often end up under-reporting
        their experience.
    (3) Work together with a fellow CGA student and /or member or your employer. This can be extremely beneficial, especially if you are a new
        student. New students tend to miss elements of their jobs which are important. Because of this, having that second person contribute another
        perspective may identify other areas you may have not considered.
    (4) In anticipation of your certification, your employer needs to take a pro-active approach and assist with expanding your duties and performance
        to supervisory and/or managerial level. Please discuss your options of advancement with your employer as you progress at the academic
        level.


University Degree Requirement and Degree Opportunities

The CGA Association implemented a degree requirement for students entering the CGA Program in 1998/99 and
subsequent academic years. CGA's degree policy maintains the Association’s longstanding tradition of open access to
professional education. The degree is a CGA certification requirement, not an entrance requirement. This means that
students must have or attain a university degree prior to certification but not to enter the CGA Program.

To accommodate students who enter the CGA Program without a degree, the Association is committed to offering integrated
degree opportunities. Students in the CGA Program are currently provided the choice of completing the Laurentian
University Online Honours Bachelor of Commerce Degree or Masters Degree. The degrees are offered by part-time distance
learning. These exclusive and innovative arrangements provide students an excellent and very efficient means to meet the
CGA degree standard. The curriculum of the degrees has been integrated into the CGA Program of Professional Studies.

Laurentian University – the Honours Bachelor of Commerce (H.B.Com) online distance-education program will be of
interest to students wanting to develop strong business and management skills. Available nationally and internationally, this
university degree provides a solid grounding in business administration. Most students will be able to complete the degree
concurrently with CGA studies over an additional five sessions of part-time study.

Laurentian University – Master of Business Administration (MBA) for senior CGA students or CGA members was
developed in order to provide easy access to an affordable MBA degree that can be completed in as little as 15 months. The
unique feature of this MBA program is that there is no on-campus requirement. All courses are delivered online - using the
most advanced technology - giving CGA students and members the flexibility to complete coursework wherever and
whenever they choose.


Steps to Follow When Applying for Admission and Enrolling in Partner University Courses

    1.   Ensure that you are an active CGA Student or a CGA Member in good standing
    2.   Obtain an application for admission from the LU website www.cga.laurentian.ca
    3.   Fill out the application for admission and send two copies to CGA-Canada International located at
         4200 North Fraser Way, Burnaby, British Columbia, Canada V5J 5K7 for processing along with the
         required documents and references, application fee payable to LU (by money order or credit card),
         and the application checklist
    4.   CGA will forward your application to LU by the closest sessional due date, and if approved, LU will
         notify you directly approximately 2 months from the time of receipt
    5.   After acceptance, obtain a course enrolment form and course Fee Schedule from CGA-Canada
         International - ajetelina@cga-canada.org
    6.   Send the filled out course enrolment form to CGA-Canada International along with course fee
         payable to CGA-Canada International (by money order or credit card) for processing
    7.   Contact LU for information about course assignments, class lists, marks, graduation, etc. at
         luonline@laurentian.ca
    8.   For status changes, such as course withdrawals and/or rescheduling, exam deferrals contact CGA-
         Canada International – ajetelina@cga-canada.org




                                                                        10
CGA Program Structure Overview (course sequence diagram)



                                                            CGA CERTIFICATION


                                                     PROFESSIONAL LEVEL REQUIRED COURSES
          ISSUES IN PROFESSIONAL PRACTICE – PA1                                                                   STRATEGIC FINANCIAL MANAGEMENT – PA2


                                                PROFESSIONAL LEVEL CAREER ELECTIVE COURSES
                                                        Choose one of the following options


CORPORATE & SMALL-MEDIUM ENTERPRISE           INFORMATION TECHNOLOGY                GOVERNMENT AND NOT-FOR-PROFIT                      PUBLIC PRACTICE
  Advanced Corporate Finance - FN2        Information Systems Strategy - MS2        Public Sector Financial Mgmt - PF1      Advanced Personal & Corporate Tax - TX2

  Information Systems Strategy - MS2      Internal Auditing & Controls - MU1        Information Systems Strategy - MS2         Advanced External Auditing - AU2
  or Internal Auditing & Controls - MU1                                             or Internal Auditing & Controls - MU1


                                                                               
                                                         UNIVERSITY DEGREE TO BE COMPLETED


                                                                               
                                                         Financial Accounting: Consolidations & Advanced Issues                  FA4
                                                         Advanced Management Accounting                                          MA2
                              LEVEL 4                    Accounting Theory & Contemporary Issues                                 AT1
Advanced Studies                                         External Auditing                                                       AU1
                                                         Personal & Corporate Taxation                                           TX1
                                                         Public Practice Audit Case                                              BC2



                                                                               
                                                         Financial Accounting: Liabilities & Equities                            FA3
                                                         Corporate Finance Fundamentals                                          FN1
                              LEVEL 3                    Managing Information Systems                                            MS1
                                                         Accounting Business Case                                                BC1


                                                         Financial Accounting: Assets                                            FA2
                                                         Business Quantitative Analysis                                          QU1
                              LEVEL 2                    Management Accounting Fundamentals                                      MA1
Foundation Studies
                                                         Business Communication                                                  CM1


                                                         Financial Accounting Fundamentals                                       FA1
                                                         Micro & Macro Economics                                                 EM1
                              LEVEL 1                    Business Law                                                            LW1
                                                         Computer Tutorials                                                      CT1-3


                        NOTE: The practical experience requirement of the CGA Program must be satisfied prior to the CGA certification.




                                                                               11
Program Level Descriptions

Foundation Studies - The first three Levels of the CGA program form the foundation studies. These courses provide a solid
understanding of the full cycle financial accounting, economics, law, statistical analysis for business, management accounting,
business communications, and management information systems.

Advanced Studies - Level 4 of the CGA program represents the advanced studies in professional education. The courses at
this Level provide instruction and preparation in advanced financial accounting, advanced management accounting, individual
and corporate taxation, auditing, and accounting theory.

The Business Cases - Business case studies are an integral part of the CGA program. They are designed to help students
learn to apply financial management concepts in a practical and professional manner. Students complete two online case
studies to gain experience in applying business management skills using the industry’s most advanced business and financial
software. There are no exams.

The Professional Applications and Competence Evaluations (PACE) Level - PACE contains the professional courses and
their examinations and is the final Level of the CGA program prior to certification as a CGA. At the PACE Level, students
choose from four different financial management career options. Each option contains two elective courses (each with its own
four-hour certification examination) plus two capstone professional applications courses (each with a four-hour certification
examination). The PACE courses include online teamwork, business simulations, and in-depth case studies. They are designed
to provide students with technical, ethical, leadership, and general management competencies required of a newly certified
CGA. All examinations in the PACE Level must be written through the CGA Association. The Association uses the PACE
examinations to ensure that candidates have demonstrated the professional knowledge and competencies expected of a newly
certified CGA.

    Financial Management Career Options

    Students have the opportunity to focus the final level of their professional preparation in an area that supports career goals
    and interests. These options are designed to help them excel in the business area of their choice.

    1.   Corporate and small-medium enterprise (SME) – For students interested in managing the resources of
         corporate entities, including SMEs, with emphasis on capital investment decisions, long-term planning, and
         competitive analysis.
    2.   Information technology – For students pursuing careers related to the analysis, design, and
         implementation of computer-based information systems from a management end-user perspective, or for
         those involved in management
    3.   Government and Not-for-Profit – For students pursuing careers in the public sector, association
         management, charitable and not-for-profit organization management, health service organizations, and
         education with emphasis on public sector accounting, not-for-profit reporting issues, expenditure controls,
         and strategic planning.
    4.   Public Practice – Prepares students to succeed in a public practice career providing accounting, auditing,
         tax planning, and business consulting services to corporate and SME clients.
    5.   Other Options – Students may design a personal career option different from any of the four
         recommended financial management career options. It must include PA1 and PA2, and two other elective
         courses/exams selected from the PACE Level, but may not include two audit electives.

    Professional Applications Capstone Courses

    Issues in Professional Practice (PA1) and Strategic Financial Management (PA2) are the capstone professional
    applications courses. They are designed to give candidates practice in demonstrating the competencies required of a
    newly certified CGA, in preparation for the PA1 and PA2 examinations. The courses develop students’ competencies in
    the application and integration of knowledge in two separate but related professional contexts. The PA1 and PA2
    examinations are the final examination requirement in the certification process leading to the granting of the CGA
    designation.

    1.   PA1 requires candidates to solve problems and address issues from the perspective of the accountant
         external to the organization providing assurance, tax, or business advisory services. The emphasis is on
         competencies in financial accounting, taxation, assurance, and ethics.
    2.   PA2 places candidates in the role of financial manager internal to the organization where they are required
         to solve problems and address issues typically encountered in this context. The emphasis is on
         competencies in financial and management accounting, finance and financial planning, and ethics.




                                                               12
Course Prerequisites

The CGA Program structure is designed for each course level to build upon the knowledge gained in prior levels. Though a
student may have completed the prerequisites for a course in a higher level, it is recommended that he/she not register for
courses beyond two levels of the highest completed level. Students granted transfer credits are responsible for
understanding all prerequisite course content.




                                                                     AT1       FA3, FN1
                                                                     MA2       MA1, QU1
               FA1        No prerequisite
                                                                     FA4       FA3, BC1, FN1
Level 1        EM1        No prerequisite            Level 4
                                                                     TX1       FA3 course work
               LW1        No prerequisite
                                                                     AU1       FA3, MS1, QU1
                                                                     BC2       MS1, FA3, QU1, and AU1 course work


                                                                     TX2       TX1
               FA2        FA1                                        FN2       FN1
               QU1        No prerequisite                            MS2       MS1
Level 2                                              PACE
               MA1        FA1 course work                            AU2       AU1, BC2
               CM1        No prerequisite                            MU1       AU1, BC2
                                                                     PF1       FA2, MA2, AU1


               FA3        FA2 course work
               FN1        FA1, EM1                                   PA1       Level 4 and two PACE electives
Level 3                                              CAPSTONE
               MS1        FA1 course work                            PA2       Level 4 and two PACE electives
               BC1        Levels 1-3




                                                               13
GENERAL INFORMATION, POLICIES AND PROCEDURES

Application for Transfer Credits
The Association may grant transfer credits for examinations written at recognized universities, colleges and other
professional associations providing the course content and standards are considered equivalent to a course in the CGA
Program of Professional Studies. University or college education is not an entrance requirement; however, a university
degree must be attained prior to CGA certification. To accommodate students who enter the CGA Program without a
degree, the Association offers integrated degree opportunities via distance or online studies through partner universities
such as the Laurentian University.

Students with accounting academic background or a university degree should first apply for transfer credits to determine
their standing in the CGA Program. The application for advanced standing must be filled in and sent to the regional or
representation CGA office for assessment, along with original transcripts (photocopies of transcripts must be certified by a
notary public) by the specified deadline. Assessments may take anywhere from two to four weeks and are valid for the
academic year in which they were provided.

In some cases, a challenge examination will be granted if there is any doubt as to whether or not a full transfer credit is
justified. A challenge examination exempts students from submitting weekly assignments; however, the CGA examination in
that subject must be written within 12 months from the time of enrolment.

Application for Enrolment (New Students Only)
All Forms and Schedules can be found on the regional CGA website. Students with confirmed advanced standing or those
without accounting academic background may fill out an Application for Enrolment in detail by following the instructions on
the form, and send it to the regional or representation CGA office along with a Basic Tuition Fee, course fees, transfer credit
fees, etc. New students can enrol at any time of the academic year by the applicable due dates for the 4 sessions.

New students are also assessed a one-time entrance fee to cover a portion of the start-up costs. The fee contributes to the
cost of academic assessment, if any, set-up of a regional student file.

Application for Re-Enrolment (Existing Students Only)
Existing students must re-enrol online by the set due dates. In China, students must re-enrol through the CGA representation
office in the jurisdiction of their residence.

Important Information for Enrolling and Re-enrolling Students
Links to online re-enrolment, and enrolment status change forms can be found on the regional CGA website. All students
should register as early as possible to facilitate delivery of course materials (see Important Dates schedule on the regional
CGA website).

Course/Exam Selection and Fees. When selecting your courses, see Course Prerequisites in the Student Handbook as well
as the Course Offerings, Exam Timetable, and Fee Schedule on the regional CGA website.

Status/Address Changes, Course Additions, Withdrawals, Exam Deferrals, etc. To request any changes to your current
demographic or enrolment status, use relevant forms found on the regional CGA website or obtain them from the regional or
representation CGA office.

Student Number
All students are assigned a permanent student number. This number will normally remain with the student throughout the CGA
Program and will also be carried forward after the student is admitted into CGA membership. It is of great importance that all
assignments, correspondence, and payments to the Association bear this number.

Basic Tuition Fee
All students are required to pay the non-refundable Basic Tuition Fee annually. New students have an option to pay a pro-rated
Basic Tuition Fee depending on the session they first enrol in (see Application for Advanced Standing and Fee Schedule on the
regional CGA website). Existing active, re-enrolling students pay the full Basic Tuition Fee annually regardless of the session
they enrol in.

Inactive Status Fee
Students may take a maximum of two years off from their CGA studies whenever they choose, provided they register annually
as ‘Inactive’ CGA students by paying the Basic Tuition Fee. The two years will not be counted as part of their time limit.



                                                              14
Inactive students may change their status to ‘Active’ during the academic year. When a student changes his/her status to
active, the full academic year will be counted as part of the maximum number of years allowed on the Program.

Outstanding university degree and practical experience requirements may cause a delay in completion of the CGA Program
and certification. If a student enrols in a university degree Program required for CGA certification, the Basic Tuition Fee must be
paid to retain current status. If extra time is needed to satisfy the practical experience and/or the university degree
requirements, the Inactive Status must be maintained.

Course Fee Structure
Course fees are generally structured to include the costs of textbooks, lesson materials, educational software, assignment
marking and course examination fees.

Course fees are divided into two categories:

    1.   Regular course fee for students progressing in the Program from one course to another. These fees normally include
         textbooks and software, except where provided in prerequisite courses.
    2.   Repeat course fee for students who repeat a course and have been issued the textbook and course materials
         previously. The repeat fee only applies if the student repeats the course in subsequent sessions where the textbook
         remains the same as previously issued. If the course is revised and a new/updated textbook is required, the regular
         course fee applies.

Course fees do not include the following materials:

        Microsoft Office software
        CICA Accounting, Assurance, and Public Sector Accounting Handbooks required for FA4, AT1, AU1, AU2, and PF1
         respectively (the CICA Handbooks usage licenses are available on a CD at special educational pricing when students
         register in these courses)
        Supplemental or deferred examination fees
        Late assignment submission fees
        Textbook for a challenge examination enrolment; textbooks may be purchased from CGA at cost plus shipping fee

Payment of Fees
Students may forward all payments to their regional or representation CGA office by the following options; where applicable:

    1.   Online (existing students only; first time enrolment applications are processed by the regional office)
    2.   By Fax or e-mail – VISA or MasterCard credit card payment
    3.   In Person or mail – bank draft or credit card payment

Course Withdrawal/Refund Policy
Full course refund applies if Program entry is rejected.

If a student withdraws from a course two weeks prior to the course start date a full refund or credit may be applicable if the
textbook was not sent by the regional office. A refund will not be processed if notice of withdrawal from a course reaches the
regional or representation CGA office after the course starts. An academic penalty may apply depending when the withdrawal
request is submitted (see Important Dates schedule on the regional CGA website).

Refund for inadvertent overpayment applies if the overpayment is $150 or more. Miscellaneous overpayments, which are less
than $150, will be held as credit in the student’s account for future enrolment purposes unless payment was paid by a credit
card, in which case the payment will be reversed.

Program Withdrawal/Readmission Policy
Voluntary Withdrawals

Students who do not register and/or renew their student status for one or more complete academic years will be considered
voluntary withdrawals and will be required to apply for readmission into the Program. Students requesting readmission are
required to submit a written request and a re-evaluation fee to their regional or representation CGA office. All students seeking
readmission will have their CGA academic records re-evaluated to current standards of the CGA Program (see Inactive Status).

Compulsory Withdrawals

Students who have been required to withdraw from the CGA Program due to academic performance may apply in writing for
reinstatements two years after their compulsory withdrawal. A re-evaluation of all CGA courses completed in the past will be


                                                                15
required in order to conform to current CGA Program standards. Examples of possible causes for compulsory withdrawal from
the CGA Program are:

        Maximum number of attempts at any one course/exam
        Expired time limit
        Disciplinary action

Number of Examination Attempts Policy
Students are permitted a maximum of four attempts at any one CGA course and/or exam. Failure to obtain the required grade
on a course exam or supplemental exam, or disqualification from writing an exam (status mark DNQ) due to unsatisfactory
assignment submission are considered attempts. In cases where students voluntarily change electives after failed attempts at
one elective, the students may have up to a total of four attempts in the two courses. Should the students be unsuccessful after
four attempts, they will be required to withdraw from the CGA Program for a minimum of 1 academic year. At the discretion of
the Association, an additional attempt may be granted if the student is in the final stages of the Program.

Time Limit Policy
There is a time limit for all students to complete the CGA Program. While the Program is designed so that a student can finish in
six years, the Association recognizes that students will progress at different rates. Students enrolling in the first year without
any transfer credits must complete the Program within ten years of initial registration. Extension of two years is granted to
students without a university degree or to students who choose to complete another CGA sponsored degree through a partner
university. Additional extension of three years will be considered for completion of the required practical experience.

Time Limit Calculation

          Number of Transfer     Maximum Number of Years                     Number of Exams         Maximum Number of Years
           Credits Granted        Allowed on the Program                   Required at Admission      Allowed in the Program

                 0–3                         10                                     4                            3

                 4–5                         9                                      5                            4

                 6-7                         8                                     6-7                           5

                 8-9                         7                                     8-9                           6
                                                                 OR
                10 - 11                      6                                    10 - 11                        7

                12 - 13                      5                                    12 - 13                        8

                  14                         4                                    14 - 15                        9

                  15                         3                                    16 - 19                       10


Students who reach the end of their time limit will be required to withdraw (see Compulsory Withdrawal) from the CGA Program.
At the discretion of the Association, an extension may be granted upon written request if the student is in the final stages of the
Program.

Official and Unofficial Transcripts of Marks
At the end of each academic year, following the June examination results release, each student registered during the academic
year can print an updated unofficial transcript of their CGA student history from the MyCGA Services website account. The
transcript includes a detailed list of the results of all course registrations along with any approved transfer credits.

The information on the transcript is the basis by which the student’s eligibility for graduation is determined. It is of utmost
importance that all transfer credits and course marks are accurately listed. If there are any discrepancies, errors or omissions,
the regional office should be notified immediately.

A student may request an official transcript to be sent to another institute or employer. There is a fee associated with this
request and must be paid prior to the release of the transcript.

To order an official transcript, students must submit a written request and fee to their regional or representation CGA office.




                                                                16
Student Appeals
A student who believes that a rule or regulation has been unfairly applied may appeal to the regional or representation CGA
office. Rules and regulations exist, in part, to ensure that all students are treated equally and fairly. They will not, therefore, be
waived or modified for personal, employment or study problems that are the result of what is generally accepted as common or
normal circumstances. The regional or representation CGA office may consider waiving or modifying rules or regulations in
exceptional or unusual circumstances, or when, in the opinion of the respective CGA office, the rule or regulation has been
unfairly applied.

Appeals should be submitted to the regional or representation CGA office within two weeks of the date on which the rule or
regulation was applied. The appeal should:

        state which rule or regulation is in question
        state why the appellant believes the rule or regulation has been unfairly applied
        include all pertinent details, stated clearly and concisely, that have a bearing on the matter
        be accompanied by supporting documents where applicable
        be signed by the appellant

Code of Ethical Principles and Rules of Conduct
The Code of Ethical Principles and Rules of Conduct provides standards of acceptable behaviour of Association members.
They apply to all members of the Association, and extend to students (except where the wording of any Rule makes it clear that
it specifically relates to graduate members only). The Code provides members (students and graduate members) a positive
guide to carrying out their career related activities in a professionally acceptable and ethical manner. The Code also provides a
basis for enforcing a minimum level of acceptable behaviour. The Code can be found on the CGA Canada website
http://www.cga-canada.org/en-ca/StandardsLib/ca_ceproc_v2-11.pdf

Address Change
As we move towards increasing reliance on electronic communication with students and members, it is crucial that our records
remain current. To ensure that you continue to receive communications, changes to your contact information must be done as
soon as possible by using the address change form found in this Handbook.

Students must notify their regional or representation CGA office immediately upon any change of personal contact information.
The notice should include your name and student number, along with any revised contact information, such as: residence
address, employer name and address, apartment and/or office number; residence/business telephone; e-mail address, and
preferential mailing address for correspondence and/or shipping.

Student Transfers
Students who move out of their jurisdiction where they started the CGA Program may continue the studies with other provincial
or regional affiliate offices. Transfers of records between affiliates are made at the end of an academic year after the results of
the June examinations are released. Students moving during the academic year will be required to complete their current year's
studies with the region they started the academic year with. If these students are scheduled to write exams, arrangements will
be made with the Associations in the new jurisdiction to accommodate them at their exam sitting locations (see Exam Venue in
the Exams Section).

Students can obtain a transfer form from their regional or representation CGA office. It should be returned – duly filled in and
signed - to the regional or representation CGA office from where the student is transferring from. If a student is transferring from
one of the international regions to Canada, documented proof of permanent Canadian residency is required. At the end of the
academic year, student transfers are processed without problems, however, the students may need to skip a session as
transfers may take anywhere from 2 to 4 weeks.

CGA Exam Centres and Regional Chapters

        Exam Centre in Hong Kong is administered independently by CGA-Hong Kong
        Exam Centre in Bermuda is administered by CGA-Nova Scotia via the CGA Maritime Region
        Member administration in Bermuda is provided by CGA-Nova Scotia

        Exam Centre in Mauritius is administered by CGA-Canada International and CGA Representation Office in
         Mauritius
        Member administration in International/Others is provided by CGA-Canada International




                                                                  17
Regular Exam Centres

                                    Caribbean Exam Centres - Region 40
                    Student and Member administration by CGA-Caribbean - located in Barbados


Anguilla                    British Virgin Islands      Jamaica                     St. Vincent & the
Antigua & Barbuda           Cayman Islands              Netherlands Antilles        Grenadines
Bahamas                     Dominica                    Nevis                       Trinidad and Tobago
Barbados                    Grenada                     Saint Kitts                 UK Virgin Islands
Belize                      Guyana                      Saint Lucia                 US Virgin Islands


                                China Exam Centres/Chapters - Region 34
            Students administered by TPEI representation offices in Beijing, Shanghai, Guangzhou
        Members administered by CGA-Canada International with the assistance of local member chapters

Beijing CGA Representation Office                       Guangzhou CGA Representation Office

Tianjin (NKU)                               172         Guangzhou (JNU)                          282
Changchun (JLU)                             173         Chengdu (SWUFE)                          283
Harbin (HUC)                                174         Wuhan (HUST)                             284
Dalian (DUFE)                               175
Beijing (TSU)                               179         Shanghai CGA Representation Office

Beijing Member Chapter                      100         Shanghai (SUFE)                          484
Guangzhou Member Chapter                    200         Nanjing (NAU)                            485
Shanghai Member Chapter                     400         Suzhou (SZU)                             486
                                                        Hangzhou (ZUFE)                          487
                                                        Ningbo (NBU)                             488




                                                          18
COURSE COMPONENT INFORMATION

Computer Integration

Computer System Access

All CGA students must have access to, and the familiarity to use the appropriate computer hardware, operating system
software, and the Internet. The Internet technology helps students learn more efficiently; offering them access to a variety of
on-line services, including course tutor assistance, on-line lectures, technology support, and assignment submission.

Internet Service and Security Software

All students must have ready access to a reliable Internet Service Provider. CGA-Canada has been constantly moving in a
direction to online course delivery. In fact, students in both the foundation and Advanced Studies may now require extended
use of Internet time for some of the course offerings. Because viruses are getting more rampant, anti-virus software with
regular update service is a mandatory component of student computer systems.

An electronic purchase of security software Trend Micro Systems antivirus software is available to students through CGA-
Canada. This security bundle includes the following key features:

        Comprehensive virus protection
        Enhanced spyware detection and removal
        Anti-phishing
        Home network control (including wireless networks)
        Wi-Fi intrusion detection
        Improved spam filtering
        Personal firewall

Recommended and Minimum Computer System for 2010/2011
Required operating system and software
The following are the required operating system and software applications for students in the CGA Program:
       Windows 7 or Windows Vista Service Pack 1 – English language versions only
           (Apple/Mac Operating systems are not supported )
       Internet Explorer 8
       Microsoft Word, Excel, and PowerPoint 2007 or 2010
       Acrobat Reader 9.x
       Windows Media Player 11.x
       Adobe Flash Player most recent version
Versions released after this document was published may not be fully supported.
Textbook material on publishers’ websites may require additional software be installed.
Students are strongly advised to have up-to-date antivirus software or an Internet security package.
Students must have the ability to make changes to settings (including security) and install software (applications and browser
plug-ins as required) on the systems they use.

Minimum student computer hardware
The following is the minimum computer system on which the above applications and software should be installed for use with
specific courses in the CGA Program of Professional Studies, and interaction through the Blackboard Academic Suite™
Online Learning Environment:
        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 X 768 resolution
        Sound card and speakers
        Broadband (high speed) Internet connection
        Any Windows-compatible printer
This configuration may not be adequate in future years or for other applications.


                                                              19
Computer Tutorials. To ensure students are prepared to use their computer system and required software applications, the
Association has prepared self-study computer tutorials. Satisfactory completion of the tutorial set may require approximately
30-50 hours, though students with previous computer knowledge and experience should require less time.

The tutorials are designed to introduce students to the set-up and operation of: a computer system and the effective use of
the basic features of Windows Basics (CT1); spreadsheet using Microsoft Excel (CT2); and accounting using Sage AccPac
ERP 5.6A (CT3).

The computer skills demonstrated within the tutorials are prerequisite knowledge for all CGA courses. As the CGA lesson
notes will reference the tutorials, students are strongly recommended to complete them prior to beginning their CGA studies.

Students who choose not to complete the computer tutorials should be aware of the following:

        skills covered in the tutorials and not mastered in previous training are the responsibility of the student
        CGA course materials may periodically reference applicable sections of the computer tutorials

CT1 and CT2 will most likely be discontinued in 2011/2012 due to the advanced knowledge of Windows and Excel
by the current intakes of student population.


Microsoft Software*. For 2010/2011, students must have access to Microsoft Office 2003 or 2007, both of which include
Excel, Word, Power Point and Internet Explorer. The following software access options are available for enrolling students:

        own purchased software, or
        employer's copy on their computer system, or
        colleague's copy on their computer system

CGA’s contractual agreement with Microsoft Corporation requires that all students confirm on the Application for Enrolment
form that they have access to a legal licensed copy of Microsoft Office.


Sage AccPac ERP 5.6A*. Sage AccPac ERP 5.6A for Windows – educational version (ACP) – can be purchased at the
regional or representation CGA office. Students may also purchase CT3, a computer tutorial – Accounting Using AccPac – if
they are not familiar with the software.


CICA Handbooks Software*. Access to purchase CICA Handbooks is available online. They are required for the following
courses:

        FA4/AT1 (Accounting Handbook)
        AU1/AU2 (Assurance Handbook)
        PF1 (Public Sector Accounting Handbook)

A supplemental CD – updated to the most current CICA revision release – is provided with each of the above courses.
Through the CD, students can purchase an online license to link to the latest version of the electronic copy of the Handbook
for that academic year. The Handbook license always expires in December following the academic year it is
purchased in. Students should plan to enrol in both accounting courses in the same academic year so they can make use
of the respective Handbook for both. The same applies to the two auditing courses.


Other Educational Software Requirements*

        ACL for Windows distributed with AU2 and MU1 – Auditing courses
        CANTAX for Windows distributed with TX1 – Taxation course
        CaseWare for Windows available with BC2 – Public Practice Audit Case

*All software is protected by copyright laws


Technical Assistance for Software and Online Problems

Students requiring assistance loading or operating the required CGA educational software should refer to the Computer
Tutorials CT1 (basic features of Windows), CT2 (spreadsheets using Excel), CT3 (Sage AccPac ERP 5.6A); or refer to the
Resources Section/Technical Support of the online User Desktop.



                                                               20
Miscellaneous Course Materials

Calculators

Students are permitted to use the calculator of their choice for CGA examinations provided it is a non-printing, silent
calculator that has no more than one line of display and no alpha keys. The following is a detailed list of the minimum
calculator functions recommended:

-   On/Off/Clear - turns calculator on - off and clears display
-   Mode - there are three different modes - statistics, financial and profit margin
-   Display is a maximum of 12 digits
-   Store – stores the displayed numeric value in the memory
-   Recall memory – Displays the number stored in memory
-   Arithmetic keys: =, +, -, x, ÷, +/-(change sign)
                                           2  x   1/x                          x
-   Math operations = 1/x (reciprocal), x , y , y ,lnx (Natural Logarithm), e (Natural Antilogarithm), square root
-   Percentage - add-on percentage, discount, percentage ratio and percentage change
-   Margin and mark-up
-   Compound interest - present value and future value
-   Annuity compound - present value of annuity and annuity due and future value of an annuity and an annuity due.
-   Special monthly compounding or payment periods for annuities.
-   APR and EFF - Annual percentage rate and Annual effective rate
-   Balance, interest and principal for a single payment and for a range
-   Statistics - Data mean standard deviation, population standard deviation, sample standard deviation, intercept/slope,
    correlation and predicted value.


Electronic Ethics Readings Handbook

Ethics are an integral component of a CGA's professional responsibilities. Accordingly, ethics studies have been integrated
into courses throughout the CGA Program. All students will be able to access the electronic version of the CGA Ethics
Readings Handbook through the online course materials.


Study Guides

Students can access numerous Study Guides through the BlackBoard online learning environment. Some of the topics are:
how to keep interested and motivated, how to budget your time; making the most of your memory; preparing for
examinations; etc. These guides were prepared especially for CGA students and should be read in their entirety.




                                                             21
ASSIGNMENTS AND OTHER COURSE WORK

Plagiarism

Plagiarism is the copying of published material without acknowledging the source. Markers who identify plagiarized work will
inform students of the need to acknowledge source material and that plagiarism is both unethical and a violation of CGA's
professional code of ethics and educational policy.

Assignment Copying Regulations

The Association has adopted a zero-tolerance policy for students who violate Assignment Copying Regulations. All work
submitted by a student for any assignment or Business Case must be original work done by that student during that session
for that course.

The internet has made plagiarism easier than ever before; therefore, CGA-Canada uses the ‘Turnitin’ plagiarism prevention
system to help identify students who submit unoriginal work. All work submitted to ‘Turnitin’ is checked against three
databases of content, which currently contain more than 4.5 billion pages of and grow at a rate of 40 million pages each day.

Students who violate Assignment Copying Regulations do not prepare themselves properly for examinations. More
importantly, they act in a manner that is both unprofessional and unethical. Markers are required by the Association to report
any potential violations of the Regulations.

Any work copied from another source is considered a violation of assignment copying regulations. It is considered a violation
of the regulations if a student's assignment includes:

        Material copied directly from a course text or lesson notes.
        Material copied from another student's assignment.
        Material copied from a previously graded assignment
        Material copied from a marker's comment sheet, suggested solution or any other source.

Proven cases of violations of the Assignment Copying Regulations will result in one or more of the following actions:

    1.   A mark of "0" (zero) for the assignment in question
    2.   An official letter of reprimand from the Association, which will be recorded and maintained in the student's
         permanent file.
    3.   A failure in that course
    4.   Mandatory and permanent withdrawal from the CGA Program

Course Work Delivery Using Online Technology

All CGA distance courses are delivered using the BlackBoard online learning environment (OLE). The new course delivery
platform offers students a more efficient and effective learning experience. Become familiar with the new learning resource,
and take advantage of such a dynamic new application. Services on BlackBoard include mini tutorials, automated course
updates and comprehensive course reviews. Students may customize the BlackBoard interface and use the built in tools to
effectively organize your student schedule for the academic year. Students who are familiar with other learning management
systems may note some differences:

        OLE supports ‘virtualization’ – live or on-demand interaction using Web-conferencing.
        Upon every login students will have access to all new course updates, threads, activities that have occurred since
         the last login via a new feature of the system “What’s New”.
        OLE provides students with peer-to-peer tutoring services and a Course Director who monitors these forums.
        OLE contains the course content and assignment submissions in different areas of the website so learning how to
         navigate efficiently and effectively is of essence.
        Quizzes completed on OLE must be completed in a single sitting.


Assignment Submission

In OLE the assignment submission will be staggered for some courses. In other words, the pattern of submission days will
change. Unlike in the past when submission due dates were restricted to Tuesday Noon Pacific Time, now the submission
days for some courses will be on Tuesday, for some courses on Wednesday, and on Thursday at noon local time.




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Online Quizzes and Integrative Assignments - Levels 1, 2, 3 and 4

In some courses, online integrative assignments are submitted with course modules 5, 7 and 9, and are marked by a
regional marker. Quizzes are submitted with modules 2, 4, 6, 8, and 10 in all Level 1, 2, 3 and 4 courses. The online
quizzes, which are composed of multiple-choice questions are generated randomly from a bank of questions applicable to
the module, and are marked immediately after submission. Through online assignments and quizzes, students accumulate
marks towards their final grade.

Since marks for quizzes and assignments in Level 1, 2, 3 and 4 courses count toward the final course grade, the course tutor
is not permitted to answer questions that deal directly with the assignment.

Students should complete the online quizzes once they have studied the associated module material. Each online quiz will be
available only for a limited period (approximately 2 weeks). Students will not be able to access the online questions outside the
availability period.

Course Enrolment Types

 Regular     –     first time enrolment in a new course and exam – materials included
 Repeat      –     repeat enrolment in a course and exam – textbook not included

Course Withdrawal Status Codes

The duration of courses is 10 weeks/modules. Students must advise the regional or representation CGA office in writing before
the official withdrawal deadlines (see Important Dates on the regional CGA website).

DRP Status with a refund – (course drop) records the fact that the student enrolled in the course but dropped out of it at least
two weeks prior to course start date. This status is used for internal purposes only. It is not recorded on the transcript of marks,
and it does not constitute an academic penalty. A full refund less administrative charges may be available if materials were not
shipped.

ETR Status with partial refund – (withdrawal and/or rescheduling to the next available session within the academic year)
                                                                                                       th
records the fact that the student did enrol in the course but officially dropped out by Monday of the 4 week of the course
duration. This status is used for internal purposes only. It is not recorded on the transcript of marks, and it does not constitute
an academic penalty. A partial refund may be granted under extenuating circumstances.

ETR Status – (course withdrawal) records the fact that the student was enrolled in the course but officially dropped out by
               th
Monday of the 8 week of the course duration in order to re-enrol in it in the future. This status is recorded on the transcript of
marks, but does not constitute an academic penalty.




Marks for Course Work

Foundation and Advanced Studies Courses / Levels 1 to 4

All Level 1 to 4 courses are delivered online, and all consist of 10 modules (lessons). Most courses in Levels 1 to 4 have 3
integrative assignments. Integrative assignments are not module-specific; they cover all material learned to date in the
course. All courses in Level 1 to 4 have 5 quizzes, which are completed and submitted online in a single sitting per quiz. The
final course grade comprises 30% course work (i.e., marks obtained for the course module quizzes and/or assignments for a
maximum of 30 marks), plus 70% of the exam mark. In other words, the blended mark is 70% of the raw exam mark plus the
total marks received for quizzes and assignments. To illustrate, if a student does not submit the course work, the final
course grade will be 70% of the raw exam mark, where the student needs to receive 100% on the exam to attain 70% final
course grade. Students who defer the writing of their exam to the next available session will be unable to carry forward their
current quiz and assignment marks, and the deferred exam mark alone will determine the final course grade.

Courses with 3 integrative assignment (5, 10, 5 marks respectively) and 5 quizzes (2 marks each)

A student scores a total of 8 marks (out of 10) on the online quizzes, 15 marks (out of 20) on the integrative assignments, and
60 (out of 100) on the final examination. In this case, the calculation is:

       Raw examination mark: 60
       Combined grade: First, the raw examination mark of 60 is converted into a mark out of 70, resulting in a scaled mark of
       42. Then this scaled examination mark is added to the combined online quiz and integrative assignment marks:
       42+8+15 = 65 (course pass)

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Courses with 5 quizzes (6 marks each)

A student scores a total of 15 marks (out of 30) and 65 (out of 100) on the final exam. In this case, the calculation is:

       Raw examination mark: 65
       Combined grade: First, the raw examination mark of 65 is converted into a mark out of 70, resulting in a scaled mark of
       46. Then this scaled examination mark is added to the combined online quiz marks: 46+15 = 61 (course failure)

Notice that even though this student attained a raw pass mark on the examination, the low online quiz marks resulted in a failing
final grade.

If a student defers an exam to the following session, the course work marks gained from the quizzes and/or integrative
assignments will not be transferable to the session when the exam is actually written, and will not be part of the final grade. The
deferred exam mark alone will determine the final course grade.


BC1 and BC2 - Accounting Business Case and Public Practice Audit Case

Business case studies are an integral part of the CGA program. They are designed to help students learn to apply financial
management concepts in a practical and professional manner. Students complete two online case studies to gain experience in
applying business management skills using the industry’s most advanced business and financial software. BC1 – Accounting
Business Case and BC2 - Public Practice Audit Case are now deployed through the BlackBoard Online Learning
Environment (OLE). Direct submission of assignments and marking in the OLE environment are online processes.

A late assignment submission of up to 5 calendar days will be permitted for Assignment 1 – 3 upon payment of
corresponding late fees (see Fee Schedule). All 5 assignments must be submitted in order to pass a case. Non-submission
of an assignment will result in a grade of zero.

                                                                                         Assignment 1 – 5 marks        week 1
                                5 Assignments; No Quizzes, No Exam
                                                                                         Assignment 2 – 65 marks       week 3
                  Total possible marks 135 - of which 88 (65%) are required to pass
    BC1                      Only assignments 1-3 can be submitted late
                                                                                         Assignment 3 – 20 marks       week 5
                                                                                         Assignment 4 – 15 marks       week 6
                                                                                         Assignment 5 – 30 marks       week 8
                                                                                         Assignment 1 – 26 marks       week 2
                                5 Assignments; No Quizzes, No Exam                       Assignment 2 – 10 marks       week 4
    BC2           Total possible marks 100 - of which 65 (65%) are required to pass      Assignment 3 – 16 marks       week 6
                             Only assignments 1-3 can be submitted late                  Assignment 4 – 13 marks       week 8
                                                                                         Assignment 5 – 35 marks       week 10



PACE Level Elective Courses

All PACE courses are delivered online and span a 10-week period. A minimum of 65% for combined course work (i.e., marks
obtained for course module assignments and discussions) determines if a student qualifies to write the exam. The term work
marks are not combined with the exam mark; the exam mark alone determines the final grade.


Capstone PA1 and PA2 Courses

The PA courses are intended, primarily, to help candidate prepare for the capstone PA examinations. The courses include a
series of assignments that emulate questions and cases typical of those found on the PA examinations. The assignments
provide opportunities to practise analyzing and responding to cases. The evaluation method in the course assignments is
similar to the method used in evaluating the examinations. The time and care devoted to completing the PA assignments is
an important part of examination preparation. The Introduction to PA exams in the course modules contains more
information on how to best use the course to prepare for the examination.

The CGA Competency Framework outlines 130 specific competencies that are considered by the CGA Association to be
essential qualifications of a newly-certified professional accountant. Each PA examination is designed to assess a critical
sample of the examinable competencies contained in the framework. All of the examinable competencies, along with their
required proficiency levels, are listed in the exam blueprints:
http://www.cga-canada.org/en-ca/Programs/PACE/ProfessionalApplicationsExaminations/Pages/_ca_pa_index.aspx

For assessment purposes, the PA examinable competencies are organized into three categories, namely, core
competencies, core-related competencies and professional qualities and skills.

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EXAMINATIONS

Overview of the Education Examinations Process
CGA examinations have the purpose of evaluating whether a student has demonstrated the core competencies required of a
newly certified CGA or required to continue in higher level courses of the Program at an appropriate performance level.

Examination Development and Review
Each year a complete examination set and the corresponding suggested solutions are prepared by a CGA course examiner.
Each CGA examiner is a highly qualified academic from the university community or a well-recognized practitioner in the
discipline of study. In some cases, the examiner is also the course author. In collaboration with the course author, the examiner
will prepare a practice examination for the current academic year.

Once an examiner has prepared the complete examination set (that is, all examinations required for a course throughout the
year) and the corresponding suggested solutions, they are reviewed by subject matter experts. These reviews include
independent content and quality control reviews by CGA-Canada staff. In addition, reviews of certification examinations are
performed by two separate committees of subject matter experts administered by regional associations. The purpose of these
reviews is to ensure each examination has appropriate content coverage, relationship to course material, form, accuracy, and
clarity. A designated committee chair is responsible for resolving any difficulties directly with the examiner.

Examination Marking and Mark Release to Students
In the Foundation and Advanced Levels of the Program, the exam mark does not determine the final course grade. Combined
marks from course work plus weighted exam mark comprise the final grade. On the other hand, in the PACE Level, the exam
mark alone determines the final course grade. In the PACE Level, to pass a course an exam mark of 65% or higher is required,
with the exception of the PA exams which do not receive percentile marks. A mark of P (pass), F (fail), H (honours), or S
(Supplemental Exam Entitlement) is assigned to PA writers based on assessment of competencies covered in AU1, AT1, FA4,
FN1, TX1, and MA2.

After the examinations are written, the papers are sent to the examiner for marking. If a large number of papers must be
marked, the examiner selects and supervises a marking team. When a marking team is required, one marker marks the same
question on each paper. This process is designed to ensure fairness and uniformity in the marking. After all the papers have
been marked, the examiner reviews all examination papers in which the final course mark is in the range of 63% and 64%.

Finally, CGA-Canada conducts quality control checks on each failing examination paper through a RE-ADD process to
eliminate the occurrence of clerical errors. This process focuses on the following types of errors:

        incorrect addition of marks
        omission of marks for a question or part of a question
        credit not given for a correct answer

The final course marks results are reviewed by the National Education Committee.

The regional or representation CGA office releases the marks online on the same day that they are received from the
National Office. On that day, students can view their exam marks in their online MyCGA Web Services account under
Course History.

Students with any concerns regarding a question(s) on an examination which they have written, should e-mail their regional or
representation CGA office immediately with an explanation of the concern.

Exam Mark Appeals
There are three types of exam mark reviews, which are available to students who failed their examination. Students can
request the following if they feel the marking was unfair. A fee (see Fee Schedule on the regional CGA website) must
accompany the request.

Re-grade of the student’s examination paper is performed by an independent qualified marker. The student receives written
confirmation of the re-grade mark from CGA-Canada, along with a detailed mark breakdown for each question. The Association
cannot guarantee that a student will receive the results of a re-grade prior to the next exam sitting. The re-grade process usually
takes about four to six weeks.

Critique of the student’s examination paper is performed by the examiner, who provides a question-by-question critical analysis
of where marks were lost along with a detailed marks breakdown. The critique process usually takes four to six weeks.

PA1 and PA2 Administrative Review. All failing PA1 and PA2 exam papers are automatically reviewed by the marking team.
All students who receive an “F” – Fail – will receive a report identifying how they scored on each of the expected competencies.
                                                                25
Re-grades and critiques are not available for the PA examinations; however, students may request an independent
administrative exam review to ensure all questions, pages, booklets were assessed, and that no error was made in the
assessment of the paper.

Preparing for Exams

Examination Blueprints

Examination blueprints are available on the BlackBoard online learning environment for all courses. The blueprint identifies
the specifications of an examination in terms of: topic areas, relevant learning objectives, level of competence, proportion of
weighting of marks assigned to each module, type of question (multiple choice or constructed response) and mode of
delivery.

Students should use the examination blueprints to prepare for the examinations. The blueprint may not include all topics
listed in the course outline; however, students are responsible for acquiring a broad-based knowledge of all topics, including
those not listed in the blueprint, since their understanding of these topics will be tested in assignment and quiz questions.
The topics not listed in the blueprint will also provide a greater depth of understanding for the courses.

Past Examinations

Examinations written in the previous sessions (except Professional Applications exams and those with a non-disclosed
content) may be accessed via a link on your course website and downloaded from there. The most recent sessional
examinations are available approximately two weeks after the exam results are posted. The Professional Applications
examinations as well as multiple choice exams and partner degree exams are non-disclosed; please consult your course
materials for the respective practice examinations and access additional practice materials for these examinations via a link
on your course website.

The Examinations and Suggested Solutions are not intended to define the total body of knowledge that a CGA student is
expected to have mastered or understood. This material is to provide students with an indication of the form and content of
a CGA examination and is not necessarily representative of current content due to course changes and revisions that may
have occurred. It is recommended that students use the practice examination provided with the course for a more accurate
representation of current materials.

Qualifying to Write an Exam
In Level 1 to 4 courses, students are required to complete assignments and/or quizzes that count toward a maximum of 30% of
the final course mark. In non-core courses (i.e., EM1, LW1, and QU1), students complete 5 multiple-choice quizzes. In core
courses (i.e., FA1, FA2, MA1, CM1, FA3, FN1, and MS1), they complete a combination of 5 multiple-choice quizzes, and 3
integrative assignments per course.

In contrast, in the PACE Level, successful completion of the course assignments, including any online discussions, qualifies a
student to write the examination. Students who fail to qualify to write an exam through the assignment/discussion process will
be given a status mark DNQ (did not qualify), which constitutes a failure/unsuccessful attempt. A maximum of four
attempts at any one CGA exam is allowed.

Multiple-Choice Exams for LW1, QU1, and EM1
The implementation of a 3-hour multiple-choice examination for Business Law (LW1), Business Quantitative Analysis (QU1),
and Micro & Macro Economics (EM1) commenced in 2007/08. The term work assessments for each of these courses now
consists of 5 multiple-choice quizzes, one each in Modules 2, 4, 6, 8, and 10, and the final examination, which is non-disclosed.
The final course mark is the combined quiz mark and examination mark (30 for the quiz mark and 70 for the examination). The
final examination is graded out of 100, and the raw examination mark is scaled into a mark out of 70. The quiz mark (with a
maximum score of 30) is then added to the scaled examination mark.

Professional Applications PA1 and PA2 Examination Process
The PA1: Issues in Professional Practice and PA2: Strategic Financial Management examinations are the final examination
requirements in the certification process leading to the granting of the CGA designation. The PA1 and PA2 examinations assess
the candidate’s ability to demonstrate the competencies required of a newly-certified CGA.

PA1: Issues in Professional Practice
The PA1: Issues in Professional Practice focuses on professional practice from the perspective of the accountant external to the
organization providing assurance, tax, or business advisory services. The examination assesses:



                                                               26
        core competencies from the areas of Financial Accounting and Reporting; Assurance and Other Related Services;
         Taxation; and Ethics and Trust;
        core-related competencies from the areas of Management Accounting; Finance and Financial Planning; Business
         Environment; and Information Technology; and
        professional qualities and skills, which comprise Leadership (Strategic and Organizational Leadership;
         Organizational Effectiveness; Individual and Team Leadership and Development) and Professionalism (Stakeholder
         Focus; Communication; Integrative Approach; Problem Solving; Professional Development; Professional Self-
         evaluation).

PA2: Strategic Financial Management
The PA2: Strategic Financial Management focuses on professional practice from the perspective of the financial manager
internal to the organization making strategic financial management decisions. The examination assesses:

        core competencies from the areas of Financial Accounting and Reporting; Management Accounting; Finance and
         Financial Planning; and Ethics and Trust;
        core-related competencies from Assurance and Other Related Services; Taxation; Business Environment; and
         Information Technology; and
        professional qualities and skills, which comprise Leadership (Strategic and Organizational Leadership;
         Organizational Effectiveness; Individual and Team Leadership and Development) and Professionalism (Stakeholder
         Focus; Communication; Integrative Approach; Problem Solving; Professional Development; Professional Self-
         evaluation).

Major Features of the PA Examinations

        The PA1 examination is a written four-hour capstone examination.
        The examination consists of 20-25 multiple-choice questions and 3 cases analyses.
        The examination assesses the competencies required for a newly-certified CGA, such as integrating and applying
         academic and technical knowledge as well as ethics to the professional practice of accounting and related fields of
         management activity.
        Technical knowledge already examined in the subject examinations will not be re examined in specific detail in the
         PA1 examination; however, the examination will test the integration and application of that knowledge.
        Performance on the examination will be reported as pass, fail, supplemental, or honours.
        The examination is non-disclosed; that is, the examination and its solutions are not published, and candidates are
         required to sign a non-disclosure agreement to not divulge the nature or content of the examination.


Prerequisite Knowledge for PA1 and PA2

The PA examinations assess the candidate’s ability to integrate and apply knowledge and skills already acquired through the
Foundation and Advanced Studies level courses. The PA examinations have the following course prerequisites: Accounting
Theory & Contemporary Issues (AT1), External Auditing (AU1), Corporate Finance Fundamentals (FN1), Financial
Accounting: Advanced Consolidations & Advanced Issues (FA4), Advanced Management Accounting (MA2), and Personal
and Corporate Taxation (TX1). Integration and application of the technical knowledge assessed in these courses will be
examined in the PA examinations. The examinations also require that the candidate is current with professional material
such as Canadian Generally Accepted Accounting Principles (GAAP), the Canadian Income Tax Act with Regulations, and
the CGA-Canada Code of Ethical Principles and Rules of Conduct.

Overview of the Scoring Process
The PA1 examination assesses candidates’ ability to apply or perform specific competencies in the context of professional
accounting, not “just know about them.” A decision about a candidate’s pass or fail status is based on the evaluation of the
candidate’s performance across all competencies within the examination.

Multiple Choice
Each multiple-choice question assesses only one competency; candidate performance on these competencies is assessed
as either competent (correct response selected) or not competent (incorrect response selected). These questions are
marked objectively, without requiring the judgment of an assessor.

Twenty of the multiple-choice questions are operational; that is, candidates’ responses are scored and contribute to their
overall performance evaluation. Up to five additional questions are pre-test questions; that is, they are included for pre-test
purposes only; accordingly, while candidates’ responses are scored on these pre-test questions, their scores on these
questions do not contribute to a candidate’s overall performance. Results of pre-testing are used to evaluate the quality of


                                                               27
the questions. Pre-test questions that are psychometrically acceptable may become operational questions on future
examinations.

Case Analysis
Each case analysis assesses multiple competencies; candidates are assessed on how successfully they demonstrate these
competencies (including core and core-related competencies, and professional qualities and skills) on a scale of
performance levels ranging from 0 to 4, where the candidates response:
         0 – fails to address the competency (or professional quality or skill), or the response is incorrect
         1 – is substantially below the level expected of a newly-certified accountant
         2 – is below the level expected of a newly-certified accountant
         3 – meets the level expected of a newly-certified accountant
         4 – exceeds the level expected of a newly-certified accountant

To facilitate the evaluation of constructed case responses, an assessment key is provided for each case analysis. The
assessment key summarizes:
         the examinable competencies for the case
         a scale that indicates the performance level candidates can demonstrate for each examinable competency
         a solution key for each examinable competency

The scale ranges from 0 (incorrect) through 3 (meets) to 4 (exceeds). For each rating, the solution key describes what a
candidate needs to do to attain that particular rating for the competency.
For example, if you are asked to "explain," there is an expectation that you state "why" and "how," not just identify
something. In this case a 2-rating might say something like, "Identified three valid options but did not explain the options
fully," whereas the corresponding 3-rating might say, "Identified three valid options and clearly explained how the options
would work."

Examination Types/Classifications
SESSIONAL examinations are integral parts of regular or repeat CGA course enrolments, and are written by students who
qualify as a result of completing the course work requirements (e.g., assignments, quizzes, discussions). The exam fees are
included in the cost of the CGA course, and students are automatically registered to write the exam if they are enrolled in the
corresponding course. Students may defer a sessional exam in which they are enrolled; to the session in which the exam is
next available (could be in the next academic year). A deferral fee is applicable.

SUPPLEMENTAL examinations are only granted to students who fail their sessional examination, but obtain a final course
grade of at least 50%. Students who fail to obtain a mark of 65% or higher on the supplemental attempt must re-enrol in the
course. Students who take advantage of the supplemental privilege must write the exam within the next two, scheduled
examination sessions. They must notify their regional or representation CGA office within two weeks after release of their
sessional exam mark if and when they intend to write the supplemental exam, or alternately, elect to re-enrol in the course. The
supplemental exam fee is not included in the course fee (see Fee Schedule). Even though the updated online course material
will be available to each student who is writing a supplemental exam, obtaining a new textbook, which may change from time to
time, will be the student’s responsibility. To register in a supplemental exam online, please follow the time frame and due dates
as listed on the Important Dates Schedule. Students may defer a supplemental exam in which they are enrolled; to the session
in which the exam is next available (could be in the next academic year).

DEFERRED examinations are written by students who have received permission by the CGA office to defer their sessional or
supplemental exams, which they are qualified to write, to the next two available exam sessions. Marks for assignments and
other course work will not carry forward with a deferred sessional exam to the new session. A request to defer an exam must
be made by noon, on the day of the scheduled exam sitting. If a request to defer is received after this deferral deadline, a late
deferral fee will apply. When requesting an exam deferral, students must pay an applicable fee and stipulate the exam session
when the exam is next available. Students should be aware that course materials are subject to change each academic year.
Even though the updated online course material will be available to each student who deferred an exam, obtaining a new
textbook, which may change from time to time, will be the student’s responsibility. A deferred exam cannot be deferred again
(except in extenuating circumstances).

CHALLENGE examinations are written by students who have permission from the regional or representation CGA office
based on an evaluation of a transcript of marks from another institution. A challenge examination may be granted when the
student has taken a similar course elsewhere which does not warrant a full transfer credit. In other words, submission of
assignments and other term work are not required, only the exam must be attended. A fee is payable for the challenge
examination, and normally includes access to various online learning resources such as tutors, modules, examiner comments,
past exams and solutions, etc. The textbook is not included, but may be obtained from the regional CGA office if the associated
cost is paid. A student who fails a challenge examination must enrol in the course, submit online course work, and write a
sessional exam. A challenge examination must be written within twelve months after being granted.


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Exam Withdrawal Status Code
DNQ – (mandatory exam withdrawal / did not qualify to write the exam). The disqualification process applies to the PACE
                                                                                                                        th
Level, and confirms course work failure. If the student has not voluntarily withdrawn from the course by Monday of the 8 week,
this status code indicates that the student did not achieve the minimum qualifying marks on the assignments, which are required
to write an exam. The DNQ status is recorded in the student’s academic history and is considered one of the course attempts.

DEF – (deferral of an exam), if a student is permitted to defer an exam, which he qualified to write, by the regional or
representation CGA office, a status of DEF is recorded on the student’s transcript and the student is expected to write the exam
at the next available session. If the student subsequently does not write the deferred exam, then an ETR grade will be assigned.

ETR – (exam withdrawal / election to re-enrol in the course) applies if a student decides to retake the course instead of
writing the exam which he/she qualified to write. This status is recorded on the student’s transcript of marks but does not
constitute an academic penalty. Students are not required to notify the regional or representation CGA office (by not attending to
write the exam, the students are agreeing that they have elected to re-enrol in the course).


Exam Room Procedures
   1.   Due to non-disclosed nature of several CGA exams and the partner degree university exams, the exam question papers may not
        remain in the possession of students after the exam sitting. Students will be able to access past exam questions online if they need
        to refer to them. The used and unused exam question papers must be returned to the regional CGA office
   2.   Some exams are in a multiple choice question format, and special instructions must be followed. Students answer questions on a
        special Scan Form attached to the exam booklet. The Scan Form must be filled out by HB or #2 pencil only. The exam booklet is
        used for working notes only. Due to the fact that the multiple choice question exams are non-disclosed, students must sign the non-
        disclosure agreement which is attached to the exam question paper.
   3.   Each examination must be written on the dates and at the time shown on the Examination Timetable. Some exams are 3 hours long
        and some are 4 hours long. The time allotted is clearly written on the exam question paper. Late arrivals are not granted extra time.
   4.   If two scheduled exams are to be written by a student on the same day, the student may be permitted to write them consecutively on
        that day by the CGA regional or representation office. The student will not be permitted to leave the exam location until the second
        exam of the day is completed.
   5.   If extraordinary circumstances prevent a student to attend the exam on the scheduled date, the regional or representation CGA
        office must approve any time/date adjustment. If adjustment is granted, the student must sign a confidentiality and non-disclosure
        agreement. No time or date adjustments are permitted for the PA1 and PA2 exams.
   6.   All students must leave any materials - other than the ones listed in the "Allowable Exam Room Materials" below – at the
        supervisor's desk or in a closed briefcase/purse underneath their chairs. If any unauthorized material is found, it and the student’s
        exam paper will be seized immediately, and a mark of “0” will be assigned.
   7.   One examination answer booklet will be provided to each student. Should additional booklets be required, they will be distributed by
        the supervisor on ‘as needed’ basis. Students must ensure that their student ID number and examination subject is on each
        booklet.
   8.   The examination question paper and exam booklet will be given to the students just prior to the starting time for that examination, or
        will be placed on the desk face-side down. Students must ensure that they have the correct and complete paper
   9.   With the exception of multiple choice questions for which a scan form is filled out with an HB or #2 pencil, all other exams have to be
        written in ink. Calculations and rough work may be submitted in pencil. Candidates are to use the right-hand page of the open
        answer booklet only and use the left-hand page for rough work. They are to begin each question on a new page.
   10. Examination supervisors are prohibited from giving advice or making an interpretation of any examination question to the students. If
       students notice that there may be a possible error on the examination (e.g., incorrect date, missing table, transposed figure, etc) the
       students must state, on their examination booklets, what assumptions they have made in answering the questions. The students
       must also notify their regional or representation CGA office after the completion of the examination.
   11. Students are prohibited from communicating in any manner with other students while the examination is in progress. It is an equal
       offence to leave completed or partially completed answer papers exposed to the view of adjacent students.
   12. At the conclusion of each examination, the exam supervisor will notify students to stop writing. If more than one booklet was used
       ensure that they are clipped together with a fastener.
   13. Students who finish the exam within the last fifteen minutes remain seated until the end of the session.
   14. Students in remote areas and small exam centres should check with the supervisor one week in advance of the scheduled
       examination to ensure that the examination was received. Students must advise of non-attendance.


Allowable Exam Room Materials
All necessary stationery will be provided. Students must supply their own pen, pencil, ruler, eraser, flowchart template, and
calculator (see list of allowable functions below). No other mechanical, electronic, or other type of aid or material is permitted in
the examination room.

Taxation 1 (TX1) and Taxation 2 (TX2) examinations and LU H.B.Com Research Methodology (RM2) examination

Students writing Taxation 1 or Taxation 2 examinations will be allowed to bring into the examination room a copy of the Income
Tax Act, which may be annotated and in which text may be underlined and highlighted. The Research Methodology

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examination is an open-book exam and students will be allowed to bring into the examination room a copy of the course
                                             th
textbook (i.e., Business Research Methods, 10 ed, Cooper)

Students may not insert or affix any original or photocopied pages from any source, including other textbooks, lesson notes,
prior or practice examinations, assignments, marker comment sheets, lecturer handouts, etc.

Students may not write on any blank pages of the Act.

Annotations on permanent pages of the Act may be written in pencil or pen in the student’s own handwriting, and may include:
        notes drawn from prior examinations, assignments or marker comment sheets
        tips and hints suggested by markers, lecturers, and/or reviewers
        notes drawn from textbook or lesson notes
        notes drawn from Income Tax Bulletins or other course materials
        cross-reference notations to lesson notes, textbook, Income Tax Bulletins or other course materials

The Act may be tabbed with standard index sized tabs, or with post-it notes. Students using post-it notes for indexing may
use none larger than 2.75 cm x 5 cm 1-1/2” x 2”. Larger post-it notes, or post-it notes used for any other purposes, are
considered page additions and are not permitted. Only one (1) index tab, or post-it note per page is allowed. Only one index
tab or post-it note per page is allowed. Multiple tabs, or multiple post-it notes on a page, will be considered a violation of
Allowable Examination Room Materials.

Communications 1 (CM1) and Partner University Associate Degree examinations. Students writing the CM1 and a
partner degree examinations may bring into the examination room an English-English dictionary, or thesaurus (or a single-
bound combination of both), or a translation dictionary. Any of these aids must be paper-based, and they may be highlighted,
underlined, cross-referenced, tabbed or indexed on the permanent pages; however, they may not contain study notes, lesson
notes or any loose papers.

Calculators as Allowable Exam Room Material. Calculators, which comply with the Association’s standards, are non-
printing and silent, with no more than one line of display, and no alpha keys. Complete list of allowed functions can be found
in the Course Component section of this Handbook.

Change of Exam Venue to a Regular Exam Centre
Students who are temporarily located in a jurisdiction of an exam centre other than their own at the time of their exam sitting
may request their regional or representation CGA office – at least 4 weeks before the exam session – to arrange with that exam
centre to write their exam. There is a fee associated with this service (see Fee Schedule on the regional website).

Exam Supervision in Exam Centres
Students in regular exam centres will be advised of the name of their exam supervisor and of the exam centre location.
Students in remote areas/special exam centres, or students who will be away from their exam centres (e.g., due to work
assignment re-location) at the time of their exam sitting, will have the responsibility to find their own exam supervisors, if one
cannot be assigned by the regional or representation CGA office. The students must apply in writing to the regional or
representation CGA office for approval at least 4 weeks before the exam session. The Association’s criteria for approving
special supervisors are:
    cannot be personally acquainted with the candidate (e.g., members of family, friend, co-workers)
    may be a CGA member
    may be a professional person from a local educational institution, law office, or a member of clergy
    may be professional staff at a bona-fide exam invigilation centre
    must sign an arms-length declaration

* Special exam centre procedures may vary from region to region. Please confirm with your regional or representation CGA office of its validity.


Diplomas, Awards and Scholarships

Foundation Studies in Accounting Diploma
CGA International has introduced a new intermediate level diploma that recognizes student’s academic achievement in the
Foundations Studies of the CGA Program. The Foundation Studies in Accounting Diploma verifies achievement of an
intermediate level of the CGA Program only; and does not in any way signify membership in the CGA Association, nor does
it entitle the holder to any rights to use the designation Certified General Accountant (CGA).

CGA students may apply for the diploma upon completion of all the Program requirements in the Foundation Studies by
CGA examination or transfer credit. The application can be obtained from the regional or representation CGA office.
Minimum residency requirement is:



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          FA3 must be completed through CGA; however, where the student qualifies for a transfer credit in this course,
           either AT1 or FA4 must be completed through CGA in lieu of FA3.
          BC1 must be successfully completed through CGA even if a student qualifies for a transfer credit in either of these
           courses.
          One other CGA course/exam from Foundation Studies must be completed through CGA. If all courses were
           completed by transfer credit, the ‘one other’ course/exam requirement may be satisfied by completing one of: MA2,
           TX1, AU1.




International Awards
Students in international regions, who consistently achieved high marks in the Advanced Studies Level 4 and the PACE Level of
the CGA Program may qualify for an award. Award winners are honoured at the convocation ceremonies and receive an award
certificate. The criteria for determination of these award winners are as follows:
          the highest average for courses with top marks in Advanced Studies Level 4 and the PACE Level – passed on their
           first attempt (minimum of 4 exams must be written excluding the PA exam(s)
          satisfied the practical experience and university degree requirements

National Awards and Scholarships
Awards of Excellence are presented to students annually by CGA-Canada for top performance in Levels 1 through 4 and in the
PACE Level.




CERTIFICATION

Application for Membership
The onus is on the finalist students to determine – after the marks are released – that they have satisfied all requirements of the
CGA Program, and to proceed with the application for CGA membership. The necessary form - Application for Membership –
should be obtained from the regional or representation CGA office. This must be filled out and returned with the Membership
Entrance Fee to the regional or representation CGA office within 30 days after the release of the finalist’s last exam mark. (If
payment is made by a credit card, a faxed submission of the above form and payment authorization is acceptable).

Applications for Membership require the recommendation of a member of the Association. The sponsor is attesting to the
suitability of the candidate for membership. Students are encouraged to attend chapter events such as annual conferences,
or convocation ceremonies organized by the regional affiliate and/or representation or chapter office. These functions
provide students with the opportunity to meet members who can act as sponsors when the time comes. Students residing in
remote areas who don’t know any CGAs should contact their regional or representation office so that a potential sponsor
may be found for them.

In addition, the Declaration of Obligation form must accompany the Application for Membership. The form may be obtained
from the regional or representation CGA office.

If the practical experience requirement has not been satisfied earlier, the Application for Membership must be accompanied by
the Practical Experience Assessment Questionnaire, which can be found on the regional CGA website or obtained from the
regional or representation CGA office. Provided the assessment of the Questionnaire is favourable, the application will be
processed without delay. A formal letter confirming admission is sent out to the newly certified CGA members.

Timetable for Admitting New Members and Invoicing 2009/2010 and 2010/2011
             Marks Released            Application          Grads                Certificates     Welcome Letter         Invoice Issuance
                                        Due Date           Admitted               Ordered

        from immediately preceding   approximately 4     3 weeks after        same day as grads     plus internal    based on receipt of annual
                Session                weeks after         document             are approved           letter        Basic Tuition Fee payment
                                      marks release       submission
    Jan 26, 2010
                                     Feb 27, 2010      Mar 19, 2010           Mar 19, 2010        Mar 19, 2010      No invoice until Jul ‘10
    Session 2009/10 – 1
    May 4, 2010                                                                                                     Jul 1, 2010
                                     Jun 4, 2010       Jun 25, 2010           Jun 25, 2010        Jun 25, 2010
    Session 2009/10 – 2                                                                                             (100% of annual dues)
    Jul 27, 2010                                                                                                    Oct 1, 2010
                                     Aug 27, 2010      Sep 17, 2010           Sep 17, 2010        Sep 17, 2010
    Session 2009/10 – 3                                                                                             (75% of annual dues)


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Oct 26, 2010                                                                           Jan 1, 2011
                      Nov 26, 2010   Dec 15, 2010        Dec 15, 2010   Dec 15, 2010
Session 2009/10 – 4                                                                    (50% of annual dues )
Feb 1, 2011                                                                            No invoice until Jul ‘11
                      Mar 1, 2011    Mar 22, 2011        Mar 22, 2011   Mar 22, 2011
Session 2010/11 – 1                                                                    (paid BTF)
May 3, 2011                                                                            Jul 1, 2011
                      Jun 3, 2011    Jun 24, 2011        Jun 24, 2011   Jun 24, 2011
Session 2010/11 – 2                                                                    (100% of annual dues )
Jul 26, 2011                                                                           Oct 1, 2011
                      Aug 26, 2011   Sep 16, 2011        Sep 16, 2011   Sep 16, 2011
Session 2010/11 – 3                                                                    (75% of annual dues)
Oct 25, 2011                                                                           Jan 1, 2012
                      Nov 25, 2011   Dec 16, 2011        Dec 16, 2011   Dec 16, 2011
Session 2010/11 – 4                                                                    (50% of annual dues)




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