STUDENT HANDBOOK CGA Program of Professional Studies. Updated with fall session AU2, FN2 and TX2 electives offerings information and schedule

Transcription

1 CGA Program of Professional Studies Updated with fall session AU2, FN2 and TX2 electives offerings information and schedule CPA ONTARIO CGA PROGRAM OF PROFESSIONAL STUDIES

2 CONTENTS CGA to CPA Course Mapping 6 The CPA Program 6 The Pathway to Licensed Public Accounting 6 Contact 7 Contacting CPA Ontario & the CGA program 7 Code of Conduct 8 Student Responsibilities 8 CGA Program Academic Policies 9 Important Dates Important Dates 10 CGA Program Session Dates 11 Program Requirements 17 Professional Experience Requirement 18 Post-Secondary Degree Pathways 19 Laurentian Degree Pathway 19 Athabasca Degree Pathway 20 Enrolment Information 21 Transfer Credit Enrolment Deadline 21 Course Prerequisites, Offerings & Fees 23 Laurentian H.B.Com Course Prerequisites, Offerings & Fees 24 Methods of Payment 25 Re-entry 26 Other Fees 27 Course Materials 28 Required Textbooks: CGA Program 28 Required Textbooks & Software: Laurentian Degree Partnership Program 32 Online Learning Environment (OLE) 34 Study Resources 36 Exam Preparation Courses 32 2

3 CONTENTS Assignments 40 Assignment Collaboration: Guidelines to Avoid Plagiarism 41 Exams Exam Timetable 43 Exam Format 45 Exam Instructions 47 Application for Membership Finalists 53 Withdrawal Process 54 Course Withdrawal Dates 54 Administrative Policies 56 Academic Integrity Fall Electives 61 Glossary 64 3

4 As previously announced, CGA Ontario is unifing with CPA Ontario and the CGA program of professional studies will end in September Final unification of the profession in Ontario will come with the introduction of a new Chartered Professional Accountants Act, which CPA Ontario will seek from the Government of Ontario as soon as possible. CGAs became members of CPA Ontario in July The organizations are now working to integrate operations. Students in the CGA program will continue in the CGA program until September 2015, at which time those with academic requirements remaining will have the opportunity to transfer to the CPA program. 4

5 WELCOME & UPDATE Welcome On behalf of the student services team, I am pleased to welcome you to the academic year of the CGA program of professional studies. Your enrolment in the program indicates that you are prepared to make a significant commitment to your career and you are working towards a professional accounting designation at an exciting time for the profession. CGA Ontario and CPA Ontario have unified under the CPA banner. As a result, the academic year will be the final year the CGA program is offered. The session 4 exam period (August 31 to September 3, 2015) will be the final exam period. If you are not able to complete the CGA program before September 2015, you will transition into the CPA program and continue working towards the chartered professional accountant (CPA) designation. The Student Handbook outlines academic policies and important dates. We encourage you to familiarize yourself with the Student Handbook and reference it often. Other important resources you will need include our website (cga-ontario.org), the WebCoach tutorials in the Online Learning Environment (OLE) and our student advisement services. This year, we ve included a new icon that indicates key information to consider as you make enrolment decisions this year. Watch for the icons and call us if you have questions about the best way forward in your studies. On the following pages you will find the CGA to CPA Course Mapping Chart. We encourage you to work towards completing courses that transfer into the CPA program if completion of the CGA program in the academic year isn t realistic. We are here to answer your questions about the CGA program, or about transitioning into the CPA program. Call or us to schedule a personal advisement session today at or or questions@cpaontario.ca. Commitment, discipline and hard work are essential to successfully completing a professional accounting designation. We are dedicated to providing you with excellent service and will support you as you work towards your goal: a professional accounting designation. We wish you all the best for a successful and rewarding academic year. Sincerely, Janet Pierce Vice-President, Education CGA Program of Professional Studies 5

6 CGA TO CPA COURSE MAPPING CGA TO CPA COURSE MAPPING CHART CGA Program CPA Program CAREER ELECTIVES (Two of the following) MS2 Information Systems Strategy * PF1 Public Sector Financial Management * FN2 Advanced Corporate Finance TX2 Advanced Personal & Corporate Taxation AU2 Advanced External Auditing MU1 Internal Auditing & Controls Capstone Capstone Common Integrative Evaluation Final Module Preparation Examination EQUIVALENT CPA PEP (Two of the following) Finance Tax Assurance Performance Management OR PROFESSIONAL LEVEL PA1 Issues in Professional Practice PA2 Strategic Financial Management EQUIVALENT CPA PEP Core Module 1 & Core Module 2 All six integrated core competency areas ADVANCED STUDIES MA2 Advanced Management Accounting TX1 Personal & Corporate Taxation AU1 External Auditing FA4 Financial Accounting: Consolidations & Advanced Issues EQUIVALENT CPA PREP Module 9 Intermediate & Advanced Management Accounting Module 10 Strategy & Governance Module 8 Tax Module 7 Audit & Assurance Module 5.3 Advanced Financial Reporting FOUNDATION STUDIES FA1 Financial Accounting Fundamentals EM1 Micro & Macro Economics LW1 Business Law FA2 Financial Accounting: Assets QU1 Business Quantitative Analysis MA1 Management Accounting Fundamentals CM1 Business Communication * FA3 Financial Accounting: Liabilities & Equities FN1 Corporate Finance Fundamentals MS1 Managing Information Systems EQUIVALENT CPA PREP Module 1 Introductory Financial Accounting Module 3 Economics Module 11 Business Law Module 5.1 Intermediate Financial Reporting 1 Module 4 Statistics Module 2 Introductory Management Accounting Module 5.2 Intermediate Financial Reporting 2 Module 6 Corporate Finance Module 12 Information Technology * No CPA program equivalents. REVISED: March 2015 Students enrolled in the academic year of the CGA program should consider the following recommendations: Work towards completing all courses in the CGA program before September If completion of the CGA program is not realistic, students should focus on courses that are transferrable to the CPA program and are consistent with their career goals. If completion of the CGA program is not realistic, after completing the foundation and advanced level courses, students should try to successfully pass at least one PA course in the CGA program. Students must be registered in the CGA program by September 2015 to be eligible to transition into the CPA program. The CPA Program For information about the CPA program please visit the CPA Ontario website, cpapro.ca/become-a-cpa. Pathway to Licensed Public Accounting For students that are interested in becoming a licensed public accountant, CPA Ontario is in the process of developing the new licensure path. Visit cpapro.ca/become-a-cpa for more information. 6

7 CONTACT Contacting CPA Ontario & the CGA Program Office Hours Our business hours are 8:30 a.m. to 4:30 p.m., Monday through Friday. Please see the Important Dates section on page 10 for holiday office closures. Contact Centre Our client service advisers are available to respond to any inquiries related to the CGA program. To speak with a client service adviser or schedule a personal advisement session related to the CGA program, please call or or questions@cpaontario.ca. Directory Our client service advisers are also accessible by . All inquiries are addressed within 24 to 48 hours. Due to a high volume of inquiries during deadline periods, please allow additional response time. Students can contact our client service advisers about the CGA program at the addresses below. General inquiries about the CGA program Includes course registration and withdrawal, degree partnerships, information requests, transcript requests, transfer credit inquiries and course material inquiries. questions@cpaontario.ca Academic advisement sservices@cpaontario.ca Assignment inquiries for specific courses ole@cpaontario.ca Course material inv@cpaontario.ca Computer/technical support computer@cpaontario.ca PA prep program PAPrep@cpaontario.ca Exams exams@cpaontario.ca Professional experience p7@cpaontario.ca Laurentian degree partnership information luonline@laurentian.ca Transfer credit evaluation ctce@cpaontario.ca Mail and Fax Please direct correspondence to the appropriate department. Students must include their ID number, address and the date on all correspondence. Mail: Chartered Professional Accountants of Ontario Re: The CGA Program of Professional Studies 240 Eglinton Avenue East Toronto ON M4P 1K8 Fax:

8 CODE OF CONDUCT Student Responsibilities The CGA program of professional studies will differ from the previous educational experience of most students. The program certifies a student s competence in offering professional services to employers or the public as a certified general accountant. For that reason, the responsibilities of a student in the CGA program will differ from those of a student in a secondary or post-secondary environment. The development of exam and course material is the responsibility of CGA Canada. No lecturer, marker or staff member has independent control over any aspect of course material or exams. Students do not have access to their written exam, nor may they see their completed exam paper. Once an exam is completed it is the property of CGA Canada. For a fee, a student may request written feedback in the form of an exam re-grade, critique or, in the case of PA1 and PA2, students can request an administrative review. For non-disclosed exams, the exam questions, marking keys and any other marking material are not made available to students. The CGA program is an online, self-study program. The material stands alone and does not require a lecturer, reviewer or tutor. The Certified General Accountants of Ontario or the Chartered Professional Accountants of Ontario reserves the right to remove, change or amend its courses, programs, fee structure and regulations as required. Roles and responsibilities of students in the CGA program of professional studies: Students accept responsibility to become aware of, and adhere to, the deadlines, regulations and policies that affect them as a student. This information is available at cga-ontario.org. It is the student s responsibility to contact the CGA program if they have concerns about administrative issues. Students, by registering for a course in the CGA program, accept responsibility for reading, understanding and adhering to the National Academic Integrity Policy. Students are responsible for providing and maintaining a current and mailing address in order to receive program updates. Students agree to comply with the CGA program s disciplinary codes: Online Conduct and Respectful Workplace Policy, Copyright and Professional Ethics, the Use of the CGA Designation and Privacy Policy. Students accept responsibility for developing the necessary skills, knowledge and professional experience to complete the CGA program and attain the CGA designation. Other people, course directors, markers, instructors, exam reviewers, tutors, fellow students, and staff, can only guide and assist students. Students accept full responsibility for their actions and are aware of the disciplinary action that may ensue if they do not follow the CGA program s Academic and Administrative policies. 8

9 ACADEMIC POLICIES CGA Program Academic Policies Use of the CGA Designation As a student in the CGA program of professional studies, students may not make reference to the organization, its name or its designation in any way except on their curriculum vitae or other employment correspondence. A student may refer to oneself as a student currently enrolled in the CGA program of professional studies. No other reference to the organization or designation is permitted. Online Conduct and Respectful Workplace Policy The CGA program has adopted an Online Conduct and Respectful Workplace Policy which allows all of us equal opportunity to work and live. This encompasses any discourse in online studies, to respect the diversity of opinions among the instructor and members of the class and respond in a courteous professional manner without being hindered by discriminatory practices. To this end, the CGA program does not condone and will not tolerate any conduct, comment, gesture or contact that may discriminate on any basis or cause offence, humiliation or intimidation to any person. This includes any electronic communication and/or course discourse, that is unwanted, and that is persistent, repeated, abusive, obscene, or otherwise unwelcome may be considered harassment, and may be actionable under this policy. The policy applies to all CGA program staff, members, students in the CGA program, lecturers, exam reviewers, tutors, instructors, assignment markers, suppliers, and the general public. Copyright and Professional Ethics Students are prohibited from posting course material, assignments or exams (questions or their own solutions), from the CGA program in the public domain and are expected to be aware of and act within the Canadian law of copyright. Privacy Policy The CGA program will gather personal information from students with their consent and in accordance with our privacy policy. Any questions or concerns regarding this policy or its implementation should be directed to the Privacy Officer, CPA Ontario, 69 Bloor St. E, Toronto, ON M4W 1B3. If a student does not want their personal contact information to be used, they may withdraw their consent when the CGA program offers an opt-out option or they may contact the privacy officer when they decide to withdraw their consent to use and disclosure. 9

10 IMPORTANT DATES Important Dates Friday, August 1, 2014 Monday, August 4, 2014 Tuesday, August 26, 2014 Friday, August 29, 2014 Monday, September 1, 2014 September 2-4, 2014 Monday, October 13, 2014 Thursday, October 30, 2014 Wednesday, December 24, 2014 Monday, January 5, 2015 Monday, February 16, 2015 Friday, February 27, 2015 Friday, April 3, 2015 Monday, May 18, 2015 Tuesday, May 26, 2015 Tuesday, May 26, 2015 Wednesday, July 1, 2015 Monday, August 31, 2015 Friday, October 30, 2015 Monday, February 29, 2016 Office closed at noon Office closed Deadline to pay basic tuition fee (BTF) for the academic year to avoid the late registration fee (without registering for a fall session course or exam) Office closed at noon Office closed summer session exam dates Office closed summer session exam results available online Office closed Office re-opens Office closed Tuition receipts mailed for applicable fees for 2014 taxation year Office closed Office closed Deadline for students and finalists to pay annual basic tuition fee (BTF) for the academic year (including late fee) Deadline to submit transfer-in application or apply to transfer-out to another CGA program affiliate Office closed Transfer credit evaluation submission deadline to be considered a transitioning student in the CPA program for enrolment in the January 2016 offering of Core Module 1 in the CPA program Deadline to submit an official university transcript to the CGA program confirming degree to be admitted into CPA Core Module 2 as a transitioning student Tuition receipts mailed for applicable fees for 2015 taxation year 10

11 IMPORTANT DATES CGA Program Session Dates Each academic year is organized in four sessions: Fall Session (September December) Winter Session (December March) Spring Session (March June) Summer Session (June August) Fall Session (September December) Tuesday, August 25, 2015 Tuesday, September 1, 2015 Monday, September 7, 2015 Tuesday, October 6, 2015 Monday, November 30 Friday, December 4, 2015 Thursday, February 4, 2016 Deadline for fall session course registration and annual basic tuition fee (BTF) Online access to fall courses available Fall session courses begin Deadline to withdraw online from a fall session course to be eligible for a partial refund Fall session exam dates Fall session exam results available online Thursday, February 25, 2016 Deadline to request a re-grade, critique or review of a fall session exam Unification Consideration The CGA program will end September As a result, students should avoid withdrawing from courses and withdrawing from or deferring exams. However, if a student chooses to withdraw or defer a course or exam, they should confirm that there will be another offering of the course or exam in the academic year. 11

12 IMPORTANT DATES Winter Session (December March) Wednesday, October 22, 2014 Tuesday, November 25, 2014 Tuesday, December 2, 2014 Monday, December 8, 2014 Monday, December 22, 2014 Tuesday, January 6, 2015 Friday, February 13, 2015 Monday, March 9, 2015 Monday, March 9 Saturday, March 14, 2015 Thursday, May 7, 2015 Friday, May 29, 2015 Transfer credit evaluation submission deadline to be guaranteed enrolment in the winter session Winter session course enrolment deadline Online access to winter session courses available Winter session courses begin Deadline to enrol in PA1/PA2 exam simulation Deadline to withdraw online from a winter session course to be eligible for a partial refund and avoid an exam attempt* Challenge and supplemental exam registration deadline Deadline to withdraw from a challenge or supplemental exam to avoid using an exam attempt* Winter session exam dates Winter session exam results available online Deadline to request a re-grade, critique or review of a winter session exam Unification Consideration The CGA program will end September As a result, students should avoid withdrawing from courses and withdrawing from or deferring exams. However, if a student chooses to withdraw or defer a course or exam, they should confirm that there will be another offering of the course or in the academic year. 12

13 IMPORTANT DATES Spring Session (March June) Tuesday, January 20, 2015 Tuesday, March 3, 2015 Tuesday, March 10, 2015 Monday, March 16, 2015 Wednesday, March 25, 2015 Tuesday, April 14, 2015 Friday, May 15, 2015 Monday, June 8, 2015 Monday, June 8 Saturday, June 13, 2015 Thursday, July 30, 2015 Friday, August 21, 2015 Transfer credit evaluation submission deadline to be guaranteed enrolment in the spring session Spring session course enrolment deadline Online access to spring session courses available Spring session courses begin Deadline to enrol in PA1/PA2 simulation exam Deadline to withdraw online from a spring session course to be eligible for a partial refund and avoid an exam attempt* Challenge and supplemental exam registration deadline Deadline to withdraw from a challenge or supplemental exam to avoid using an exam attempt* Spring session exam dates Spring session exam results available online Deadline to request a re-grade, critique or review of a spring session exam Unification Consideration The CGA program will end September As a result, students should avoid withdrawing from courses and withdrawing from or deferring exams. However, if a student chooses to withdraw or defer a course or exam, they should confirm that there will be another offering of the course or exam in the academic year. 13

14 IMPORTANT DATES Summer Session (June August) Tuesday, April 21, 2015 Tuesday, May 26, 2015 Tuesday, June 2, 2015 Monday, June 8, 2015 Wednesday, June 17, 2015 Transfer credit evaluation submission deadline to be guaranteed enrolment in the summer session Summer session course enrolment deadline Online access to summer session courses available Summer session courses begin Deadline to enrol in PA1/PA2 exam simulation Tuesday, June 25, 2015 Friday, August 7, 2015 Deadline to withdraw online from a summer session course to be eligible for a partial refund and avoid an exam attempt* Challenge and supplemental exam registration deadline Monday, August 31, 2015 Monday, August 31, 2015 Monday, August 31 - Thursday, September 3, 2015 Transfer credit evaluation submission deadline to be considered a transitioning student in the CPA program for enrolment in the January 2016 offering of Core Module 1 in the CPA program Deadline to withdraw from a challenge or supplemental exam to avoid using an exam attempt* Summer session exam dates Thursday, October 29, 2015 Friday, October 30, 2015 Tuesday, November 24, 2015 Summer session exam results available online Deadline to submit an official university transcript to the CGA program confirming degree to be admitted into CPA Core Module 2 as a transitioning student Deadline to request a re-grade, critique or review of a summer session exam Unification Consideration The CGA program will end September As a result, students should avoid withdrawing from courses and withdrawing from or deferring exams. However, if a student chooses to withdraw or defer a course or exam, they should confirm that there will be another offering of the course or exam in the academic year. 14

15 LAURENTIAN UNIVERSITY PARTNERSHIP DATES Fall Session (September December) Monday, May 5, 2014 Deadline to apply for admission to the Laurentian University partnership program Monday, August 18, 2014 Closing date for Laurentian University students to enrol in courses Friday, September 5, 2014 Laurentian University students gain access to Desire2Learn online learning environment Sunday, September 7, 2014 Deadline to withdraw from a fall session course to be eligible for a refund and avoid academic penalty Monday, September 8, 2014 Fall session Laurentian University classes begin Monday, September 22, 2014 Deadline to withdraw from a fall session course to be eligible for a partial refund and avoid academic penalty Monday, October 20, 2014 Deadline to withdraw from a fall session course, without refund, to avoid academic penalty Winter Session (December March) Monday, July 21, 2014 Deadline to apply for admission to the Laurentian University partnership program Monday, November 17, 2014 Closing date for Laurentian University students to enrol in courses Friday, December 5, 2014 Laurentian University students gain access to Desire2Learn online learning environment Sunday, December 7, 2014 Deadline to withdraw from a winter session course to be eligible for a refund and avoid academic penalty Monday, December 8, 2014 Winter session Laurentian University classes begin Monday, December 22, 2014 Monday, January 19, 2015 Deadline to withdraw from a winter session course to be eligible for a partial refund and avoid academic penalty Deadline to withdraw from a winter session course, without refund, to avoid academic penalty 15

16 LAURENTIAN UNIVERSITY PARTNERSHIP DATES Spring Session (March June) Monday, October 27, 2014 Deadline to apply for admission to the Laurentian University partnership program Friday, February 20, 2015 Closing date for Laurentian University students to enrol in courses Friday, March 13, 2015 Laurentian University students gain access to Desire2Learn online learning environment Sunday, March 15, 2015 Deadline to withdraw from a spring session course to be eligible for a refund and avoid academic penalty Monday, March 16, 2015 Spring session Laurentian University classes begin Monday, March 30, 2015 Deadline to withdraw from a spring session course to be eligible for a partial refund and avoid academic penalty Monday, April 27, 2015 Deadline to withdraw from a spring session course, without refund, to avoid academic penalty Summer Session (June August) Thursday, May 14, 2015 Closing date for Laurentian University students to enrol in courses Friday, June 5, 2015 Laurentian University students gain access to Desire2Learn online learning environment Sunday, June 7, 2015 Deadline to withdraw from a summer session course to be eligible for a refund and avoid academic penalty Monday, June 8, 2015 Summer session Laurentian University classes begin Monday, June 22, 2015 Deadline to withdraw from a summer session course to be eligible for a partial refund and avoid academic penalty Monday, July 20, 2015 Deadline to withdraw from a summer session course, without refund, to avoid academic penalty Unification Consideration Laurentian University does not require that students in the CGA program pursuing a Laurentian HBComm take a course until September 2015 to be considered an active student in the program. However, Laurentian University students are required to register for a course by September

17 PROGRAM REQUIREMENTS Program Requirements The CGA program has three requirements that must be satisfied prior to certification: Academic There are 18 courses students must successfully complete in order to satisfy the academic requirements of the CGA program. Designation Degree A recognized post-secondary degree is required prior to certification. Professional Experience To fully satisfy the professional experience requirement, students must obtain a minimum of 24 months of verifiable professional-level accounting experience. Students with international experience have the option of reporting 24 months of verifiable accounting experience at the professional level from abroad. This experience must be combined with an additional 12 months of relevant accounting experience in Canada at any level. Advanced Studies Certification Level PA1 Issues in Professional Practice PA2 Strategic Financial Management+ Career Electives (Two of the following) FN2 Advanced Corporate Finance TX2 Advanced Personal & Corporate Taxation AU2 Advanced External Auditing MU1 Internal Auditing & Controls+ MS2 Information Systems Strategy* PF1 Public Sector Financial Management* MA2 Advanced Management Accounting TX1 Personal & Corporate Taxation AU1 External Auditing FA4 Financial Accounting: Consolidations & Advanced Issues Foundation Studies FA1 Financial Accounting Fundamentals EM1 Micro & Macro Economics LW1 Business Law FA2 Financial Accounting: Assets QU1 Business Quantitative Analysis MA1 Management Accounting Fundamentals CM1 Business Communication* FA3 Financial Accounting: Liabilities & Equities FN1 Corporate Finance Fundamentals MS1 Managing Information Systems Unification Consideration * PF1, MS2 and CM1 are not required in the CPA program. CM1 is required as part of the Laurentian University degree programs and is required prior to enrolling in PA1 or PA2. + MU1 will be recognized for the Performance Management elective in the CPA program only if the student has also completed PA2. 17

18 PROGRAM REQUIREMENTS Professional Experience Requirement Students in the CGA program of professional studies must demonstrate their ability to apply the knowledge and skills gained from their formal education in the workplace. Students are expected to assume successively higher levels of hands-on financial management responsibilities as they progress through the CGA program. For certification, students must demonstrate that they have progressed to an employment position that requires a well-rounded knowledge and professional level of responsibility in such areas as accounting, finance, audit, taxation, strategic planning, human resources, and projects. As a student progresses through the program, they are expected to obtain professional experience commensurate with their level of study. Prior to certification, all students must obtain a minimum of 24 months of verifiable professional-level accounting experience. Students with international experience have the option of reporting 24 months of verifiable accounting experience at the professional level from abroad. This experience must be combined with an additional 12 months of relevant accounting experience in Canada at any level. In-depth practice is required in at least three of these seven areas: 1. Financial accounting and reporting 2. Management accounting 3. Assurance and other related services 4. Finance and financial planning 5. Business development LEADERSHIP 1. Strategic and organizational leadership 2. Organizational effectiveness 3. Individual and team leadership and development 6. Information technology 7. Taxation PROFESSIONAL KNOWLEDGE PROFESSIONALISM 1. Ethics and trust 2. Stakeholder focus 3. Communication 4. Integrative approach 5. Problem solving 6. Professional self-evaluation Students are required to demonstrate competency in all areas under leadership and professionalism. Client service advisers offer student advisement for individuals experiencing challenges completing the professional experience requirement. For additional information and advisement, please contact p7@cpaontario.ca. Unification Consideration Finalists who have completed the academic and degree requirements of the CGA program by September 2015 will be required to complete their professional experience requirement within their extended program time limit. These students are required to complete their professional experience submission using the CGA program s PERC reporting tool. Finalists who are not able to complete the professional experience requirement before September 2018 will submit their experience using CPA Ontario s PERT tool after September Any experience that is approved in the CGA program s PERC tool will be recognized by the CPA program. 18

19 POST-SECONDARY DEGREE PATHWAYS Students in the CGA program without a degree have the option to leverage the CGA program s partnerships with post-secondary institutions to earn their degree prior to September Laurentian Degree Pathway The CGA program has degree opportunities available with Laurentian University for the Honours Bachelor of Commerce (H.B.Com) and Master of Business Administration (MBA) degrees which satisfy the degree requirement for certification as a CPA, CGA or CPA. For More Information If students require further information or support regarding the Laurentian degree pathway, please us using the addresses listed below. Laurentian University Partnership Admission Requirements Honours Bachelor of Commerce (H.B.Com) Current student in the CGA program of professional studies. Completion of foundation level courses in the CGA program or have transfer credits for all foundation courses. General inquiries Course registration and withdrawal, exam deferrals, applications for admission Course inquiries Assignment inquiries for specific courses questions@cpaontario. ca luonline@laurentian.ca Masters of Business Administration (MBA) Successful completion of an undergraduate degree. Current students in the CGA program who have completed the foundation and advanced levels, or have been granted transfer credits for all foundation and advanced level courses in the CGA program or a member in good standing. Laurentian technical support esupport@laurentian. ca Unification Consideration To allow students the opportunity to complete courses in the CGA program prior to transition into the CPA program, Laurentian University does not require students to enrol in a course in the academic year until September The deadline to register for a Laurentian University course is May Applications received after the May 2015 deadline will not be considered. Effective April 1, 2015, Laurentian University will be taking over the administration of the Laurentian University courses, including withdrawals and deferrals. 19

20 POST-SECONDARY DEGREE PATHWAYS Athabasca Degree Pathway Athabasca University has created an opportunity for students to transfer credits earned in the CGA program into the Athabasca Bachelor of Commerce, Accounting Major program which will fulfil the degree requirement for the CPA program. Students can visit business.athabascau.ca/cga for more information about the Athabasca degree pathway. 20