Graduate Diploma in Chartered Professional Accountancy (CPA)
Curriculum
The Graduate Diploma in Chartered Professional Accountancy (CPA) program consists of eight courses (30 credits).
Students must complete four Core courses (ACCO 650, 651, 652, and 653) and two of four Elective courses (ACCO 654, 655, 656 or 657). Upon completion of the six courses, all candidates are required to complete the two Capstone courses (ACCO 658 and 659).
Required courses
Core I Module
Program: CPA
The objective of this course is for the student to demonstrate a high level of competency in many financial accounting and reporting issues, within alternative accounting frameworks. Students are also introduced to the integration of several other competencies, including taxation and finance which help develop the student’s understanding of the implications of financial statement preparation on their users.
Prerequisites & notes
Students who have taken ACCO 612 and ACCO 643 may not take this course for credit.
Program: CPA
In conjunction with ACCO 650, this course covers several additional complex issues in financial accounting and reporting, within alternative accounting frameworks. Students apply these financial accounting and reporting competencies, along with other competencies, in a case context.
Prerequisites & notes
Students who have taken ACCO 613 may not take this course for credit.
Core II Module
Program: CPA
This course is designed to develop competencies in management decision making, finance, strategy and risk management. Emphasis is placed on strategy formulation, implementation and monitoring using case analysis.
Prerequisites & notes
Prerequisite: ACCO 650
Students who have taken ACCO 631 may not take this course for credit.
Program: CPA
In conjunction with ACCO 652, this course is designed to develop skills in corporate governance with emphasis on the competencies required to build good internal control systems and to assess its impact on financial reporting.
Prerequisites & notes
Prerequisites: ACCO 650, 651
Students who have taken ACCO 678 may not take this course for credit.
Capstone I Module
Program: CPA
In this course, the students work individually to solve complex and highly integrative cases that simulate real-life business issues. The course draws on all competencies acquired throughout the CPA program and is designed specifically for students intending to write the Final Examination of CPA Canada.
Prerequisites & notes
Prerequisites: ACCO 650, 651, 652, 653 and two elective courses
There will be a surcharge for this course.
Capstone II Module
Program: CPA
In this course, the students work individually to solve complex and highly integrative cases that simulate real-life business issues. The course draws on all competencies acquired throughout the CPA program and is designed specifically for students intending to write the Final Examination of CPA Canada.
Prerequisites & notes
Co-requisites: ACCO 658 (concurrently, or previously)
There will be a surcharge for this course.
Elective courses
Students must choose two of the following four courses, depending on their interests and career aspirations. Students who plan to practice public accounting must take ACCO 654 and ACCO 655.
Program: CPA
The objective of this course is to develop the competencies necessary to perform both internal audit projects and external assurance engagements. Students use cases to assess the kind of engagement required, to develop and perform procedures, and to document and report results obtained from a risk-based perspective.
Prerequisites & notes
Prerequisites: ACCO 650, 651, 653
Students who have taken ACCO 635 may not take this course for credit.
Program:
This course is designed to develop competencies necessary to provide a broad range of taxation services and advice to individuals, corporations, partnerships and trusts, in compliance with tax laws and regulations. Students develop additional knowledge of the relationship between financial reporting decisions and taxation, as well as the role of taxation in making business and investment decisions.
Prerequisites & notes
Prerequisites: ACCO 650, 651
Students who have taken ACCO 643 may not take this course for credit.
Program: CPA
The objective of this course is to enhance the student’s ability to assess and contribute to overall performance management, by developing and analyzing strategic decision making, supporting effective governance, managing and mitigating risk. It builds on skills developed primarily within the core courses.
Prerequisites & notes
Prerequisites: ACCO 650, 651, 652, 653
Program: CPA
In this course, students build upon previous finance-related material from previous courses to provide finance-related services for their organizations. To understand and communicate with other finance professionals, they identify, analyze, evaluate and recommend investment and financing strategies and make decisions, either individually or as part of a larger team.
Prerequisites & notes
Prerequisites: ACCO 650, 651, 652
Public Accountancy candidates must take:
Program: CPA
The objective of this course is to develop the competencies necessary to perform both internal audit projects and external assurance engagements. Students use cases to assess the kind of engagement required, to develop and perform procedures, and to document and report results obtained from a risk-based perspective.
Prerequisites & notes
Prerequisites: ACCO 650, 651, 653
Students who have taken ACCO 635 may not take this course for credit.
Program:
This course is designed to develop competencies necessary to provide a broad range of taxation services and advice to individuals, corporations, partnerships and trusts, in compliance with tax laws and regulations. Students develop additional knowledge of the relationship between financial reporting decisions and taxation, as well as the role of taxation in making business and investment decisions.
Prerequisites & notes
Prerequisites: ACCO 650, 651
Students who have taken ACCO 643 may not take this course for credit.
