CPA Canada Candidate Guide for the Professional Education Program

Transcription

1 CPA Canada Candidate Guide for the Professional Education Program VOLUME NO. ISSUE NO. Chartered Professional Accountants of Canada, CPA Canada, CPA are trademarks and/or certification marks of the Chartered Professional Accountants of Canada. 2015, Chartered Professional Accountants of Canada. All Rights Reserved. 1

2 Welcome to the CPA certification program... 3 Program overview... 4 Prerequisite knowledge... 4 Core modules... 4 Elective modules... 4 Capstone modules... 5 Your responsibilities... 6 Computer requirements... 8 Your support team... 9 Module overview Online learning Weekly activities Assignment submission deadlines and late or partial submissions Revisions Formatting assignment submissions Immersive case activities Revisions Practice cases Process for submitting responses Facilitator feedback Feedback guide instructions Communicating with facilitators Resources and learning materials Examinations Appeal of module results Managing your program

3 Welcome to the CPA certification program Why Become a CPA? CPAs are in demand across Canada and internationally recognized for their integrity, strategic thinking, business insight, management skills and leadership. The CPA certification program provides the foundation on which to build a successful business career. It is designed to ensure that all CPAs have a strong foundation of ethics, knowledge, and skill to succeed and lead in any professional accounting role. Your Journey: Student Candidate Member The CPA certification program is built on three pillars of education: Prerequisite education and the CPA Professional Education Program Practical experience A final examination the common final examination (CFE) We refer to people in the different stages of certification as follows: Student: anyone enrolled in CPA Prerequisite Education Program (CPA PREP). Candidate: anyone enrolled in the CPA Professional Education Program (PEP). Member: anyone who has met the education, experience, and examination requirements for CPA certification and been formally accepted into membership by a provincially regulated CPA body. Student Candidate Member Practical Experience CPAs must abide by a code of conduct, are required to participate in lifelong professional development and are subject to uniform standards of entry into the profession. CPA Canada Candidate Guide for the Professional Education Program 3

4 Program overview CPA Professional Education Program focuses on developing the technical and enabling competencies that are essential to the CPA profession. The program consists of six modules: Two core modules to develop competencies in management and financial accounting and build the remaining four core technical competency areas. The module focus is breadth. Two elective modules to develop deeper skills in areas of career interest. Each candidate chooses two of: assurance, performance management, tax, and finance. Anyone pursuing a license in public accounting must choose assurance and tax. The module focus is depth. One capstone integrative module to integrate the core technical and enabling competencies. The module focus is application and integration. One capstone examination preparation module to prepare for the Common Final Examination. The module focus is application and integration. The program is designed with an emphasis on developing professionals, rather than just teaching technical knowledge. Learning activities in the Core 1 and 2 modules use a case-based approach, and are representative of what new CPAs are likely to encounter in the business world. Candidates will further develop competencies during their term of practical experience. Prerequisite knowledge Candidates are responsible for prerequisite knowledge as outlined in the CPA Competency Map. The CPA Professional Education Program is cumulative and candidates will be held responsible for their previous learning at the proficiency levels as set out in the CPA Competency Map. Core modules The Core 1 module primarily focuses on financial accounting and reporting and the Core 2 module focuses on management accounting, planning, and controls. In both modules, candidates will build the enabling and technical competencies required of a professional accountant. The modules are integrative, drawing on law, economics, finance, strategy, statistics, and IT, as well as the technical competency areas. Candidates will develop competence in integration and in applying aspects of all areas of the competency map: financial reporting, strategy and governance, management accounting, audit and assurance, finance, and taxation. Elective modules Out of the four available options, candidates will need to choose two elective modules to complete (unless they are planning on practising public accounting, in which case they will need to complete the Assurance and Taxation elective modules). The elective modules provide candidates with an opportunity to explore a field in greater depth. 4 CPA Canada Candidate Guide for the Professional Education Program

5 Performance management: The objective of this module is to equip candidates with the ability to contribute to strategic decision making, support effective governance, manage and mitigate risk, and assess overall performance management. Candidates will apply conceptual frameworks for strategy, governance, risk, and performance in more complex settings than dealt with previously, developing competencies used to focus an entity on improving performance and delivering sustainable value. Finance: The objective of this module is to equip candidates with the competencies necessary to develop overall finance policies and to identify, analyze, evaluate, and recommend investment and financing decisions. Candidates will learn to apply the appropriate finance principles and conceptual approaches to determine appropriate courses of action. Candidates will also develop the capability to provide financerelated services for an entity, either individually or as part of a larger team, to understand when the advice of a finance specialist is required, and to understand and communicate with other finance professionals. Assurance: The objective of this module is to equip candidates with the competencies necessary to perform both internal audit projects and external assurance engagements, from assessing the need for an engagement or project, to developing and performing the procedures, through to documenting and reporting results. While this module is primarily designed for candidates who wish to practise public accounting or to work in internal audit, it would be beneficial to a wide range of candidates because it focuses on the key concepts of auditing, such as risk, materiality, and internal control, which are concepts that have broad application. Candidates also have the opportunity to delve into some of the more complex financial accounting topics and understand how governance plays a key role in assurance. Taxation: The objective of this module is to equip candidates with the competencies necessary to provide taxation services and guidance. The scope includes assisting individual and corporate entities to minimize taxes and meet their objectives while remaining in compliance with tax laws and regulations. Candidates will learn to address compliance and tax-planning issues for individuals and corporate entities, with some exposure to partnerships and trusts. Candidates will also learn to go beyond presenting the issues and consider the broader circumstances and risk tolerance of all stakeholders involved. In addition, candidates will develop competence in the areas of tax governance, controls, and risk management by exploring the relationship between financial reporting decisions and taxation, and considering the importance of taxes when making business and investment decisions. Capstone modules In the capstone modules, candidates will learn about team management and how to communicate in a professional environment, and deepen their strategic competencies using the knowledge candidates have acquired in the prerequisites and earlier modules as candidates prepare to attempt the Common Final Examination. CPA Canada Candidate Guide for the Professional Education Program 5

6 Your responsibilities Joining a profession The CPA certification program is designed to prepare candidates to join a respected profession. In the certification program, candidates are expected to uphold the same values as the profession s members. Taking charge of your studies The CPA Professional Education Program is competency based, which means candidates might notice differences between this program and post-secondary education. First, when candidates are preparing responses to assignments, there is often no single correct answer. Additionally, there is no lecturer or any other person telling candidates what they need to do, what they need to read, or where to find additional information. Candidates are expected to have acquired the study skills, sense of responsibility, selfmotivation and discipline necessary for an independent course of study. When can you use the CPA designation? Candidates may not, under any circumstances, use the designation CPA or any other title suggesting that they are Chartered Professional Accountants. Please refer to the provincial guidelines on use of titles for candidates. Professional conduct The manner in which members and candidates conduct their activities reflects on the CPA designation and affects the level of respect accorded to the profession. Code of ethics Those who do not abide by the Code of Ethics may be subject to the disciplinary process and have their registration deleted. All candidates and members are required to abide by their provincial Act, bylaws and Code of Ethics. Academic honesty During their studies in the CPA Certification Program, candidates are expected to maintain the highest standards of academic honesty. While each module has some of its own unique requirements and standards, academic honesty applies equally to all candidates. Plagiarism the unauthorized and/or uncredited use of others intellectual property is considered a serious offence and may result in penalties including suspension or dismissal from the program. There is likewise a no-tolerance policy towards cheating of any sort. Candidates are expected to conduct their studies with professionalism and integrity. Where there is any doubt, candidates should contact their facilitator for guidance. Candidates are encouraged to use the module discussion board as a platform for collaboration with their peers prior to composing their own responses. Collaboration can include: Discussion of technical topics Identification of potential resources for further research Discussion of general approach to assignments 6 CPA Canada Candidate Guide for the Professional Education Program

7 Collaboration does not involve sharing files or templates with peers. This would be considered plagiarism or enabling plagiarism. Unless explicitly stated otherwise, candidates are expected to compose their responses to module assignments independently. Where group work is involved, the contribution of each candidate must be acknowledged, and reports must be signed off with a declaration that the report is original, produced by the signed authors, and that any intellectual property from other sources is properly quoted and credited. Each province reserves the right, at its sole discretion and without specific notice to candidates, to employ active and/or passive techniques for the detection of plagiarism. This includes, but is not limited to, comparative analysis of written submissions in hard copy or electronic form, including the use of human reviewers and/or automated search by plagiarism detection software using a comparative databank of written submissions from other current candidates and/or program years, program articles, or Internetbased resources. Plagiarism and cheating are serious offences and are considered to be a breach of the Professional Rules of Conduct, as governed by the profession s Discipline Committees, and may result in the suspension of the candidate s registration and eligibility to continue pursuing the designation. All candidates should become thoroughly familiar with the Rules of Professional Conduct on their provincial website and are accountable for conforming to its standards. Penalties can include: Fines Repeating a module Expulsion or suspension A letter to employer Completing an ethics course Reporting offences to the applicable regional/provincial body Keeping the profession informed Candidates are responsible for notifying their provincial/regional education body when circumstances change, such as for a(n): Address change Employer change Name change See the addendum that accompanies this guide. CPA Canada Candidate Guide for the Professional Education Program 7

8 Computer requirements CPA Professional Education Program content is delivered through Desire2Learn (D2L), CPA Canada s learning management system. All technical issues should be sent to the CPA Canada D2L Helpdesk ( The specific requirements to access D2L are listed below. Required hardware PC-based computers only. No Apple / Power PC / Macintosh computers will be allowed during examinations, even if they run Windows. 1 Gb minimum of RAM 100 Mb of free hard-drive space (required to run application) A free USB port Note: the D2L Binder application is available through the Apple itunes store and can be used by candidates on ipads to access D2L content. Note: ipads cannot be used for the exam. Operating system Microsoft Windows Operating System: Vista, Windows 7 or Windows 8 Required software Microsoft PowerPoint (Office 2010 or compatible) Microsoft Word (Office 2010 or compatible) Microsoft Excel (Office 2010 or compatible) JavaScript enabled Cookies enabled Adobe Flash Acrobat Reader General requirements Sound card with speakers or headphones. Modules may contain audio that requires headphones or speakers. Internet access required. High speed strongly recommended. Firefox (version 17 or later) If you are having IT issues, please use Firefox. It is the most reliable browser with D2L Internet Explorer (version 9 or 10) Chrome (latest) 8 CPA Canada Candidate Guide for the Professional Education Program

9 Your support team As candidates complete the Professional Education Program, several individuals will provide support. CPA Professional Education Program Within each module, there will be at least two people helping candidates develop their CPA competencies: a facilitator and a session leader. Facilitator: In each module, candidates are grouped with a cohort of candidates and a facilitator. The facilitator is the person who will review candidates assignments, similar to how a manager or supervisor reviews work. When providing feedback, the facilitator will usually ask questions designed to guide candidates approach, rather than providing a right answer. Just like in the workplace, there are often many approaches one can take while completing assignments, and it will be up to candidates to decide which approach is best, based on the information presented and what is being asked. The facilitator is a coach, meant to provide candidates with support and to assess candidates level of competency based on assignments; however, the facilitator does not decide whether a candidate succeeds in a module. Facilitators will be CPAs (or hold legacy designations if CPA legislation has not passed in their province). Facilitators are available to candidates up to the day of the module exam. Session leader: This is the person who guides the two-day workshop during the module. Session leaders will be CPAs (or hold legacy designations if CPA legislation has not passed in their province). Support team member What to expect from them What they will expect from candidates Facilitator Help candidates locate information and understand new concepts. Provide feedback on reviewed assignments within 96 hours of the submission deadline. Provide sufficient feedback to allow candidates to update/revise assignments. Respond to questions via within 24 hours. Monitor and facilitate discussions on the cohort discussion board. Facilitators are available to candidates up to the day of the module exam. Post questions about technical topics or assignment details on the cohort discussion board. Respond to peer s questions and comments on the cohort discussion board. personal questions related to policies and specific submissions. Submit assignments on time. Review the discussion board daily and respond to s in a timely manner. Session Leader Lead discussions and activities during a twoday workshop. Arrive on time, prepared to participate in the session. CPA Canada Candidate Guide for the Professional Education Program 9

10 Provincial/regional staff The provincial and/or regional bodies will also have employees dedicated to supporting candidates through CPA certification. For questions about registering in the CPA Program, prerequisites, admittance criteria, or eligibility, please see the contact information addendum that accompanies this guide. For questions about module registration, including Module Zero, and accommodations, please see the contact information addendum that accompanies this guide. 10 CPA Canada Candidate Guide for the Professional Education Program

11 Module overview The core and elective modules consist of independent online learning and one two-day face-to-face workshop (with a two-day orientation workshop before the start of Core 1). Online learning Candidates will access the online content via D2L, the CPA Canada learning management system. Within D2L candidates will find the weekly online activities, resources, and other material that they will use during the Professional Education Program. Each week candidates will complete assignments that will be submitted via D2L to their facilitator. Weekly activities Candidates should expect to spend between 12 and 15 hours each week to complete the online learning activities, which include the following: Immersive case: One interactive case flows through each module and provides real-world professional experience. Different characters within the immersive case will outline the related weekly assignments. Candidates have two options to read the immersive case: 1. Click on the Online Interaction and read through the narrative and activities online in the immersive case environment. 2. Download the narrative and read through it in PDF. Then, click on Online Interaction and "jump" directly to the week s activities by clicking on the fast-forward button in the top-right corner of the immersive case environment. The fast-forward button looks like this: Note that candidates can print the activities in the s, or print them to PDF. Candidates may also download the attachments to the activities, such as exhibits or templates. Facilitators will provide detailed feedback on the Word portion of candidates submissions and candidates will have the optional opportunity to revise their assignments (note that revisions are mandatory in Week 1). Facilitators will review the Excel portion of candidates responses for completion but will not return this portion of the responses, and no feedback will be provided. Candidates will gain access to a suggested solution and feedback guide for the calculations immediately following submission. Practice cases: One stand-alone case is assigned each week, requiring submission. Each practice case is provided in a downloadable format. Facilitators will review submissions for completeness but will not return responses. Candidates will gain access to a suggested solution and feedback guide immediately following submission. At least two practice cases will be selected for required peer review. CPA Canada Candidate Guide for the Professional Education Program 11

12 Objective-format questions: Weekly questions for practice and review, often in the form of multiplechoice, will be available. Candidates will see solutions within D2L as they complete the questions. The results are not tracked. Assignment submission deadlines and late or partial submissions Note: All deadlines are quoted in Pacific Standard Time (PST). You will need to translate the deadlines into your local time zone. Weekly initial responses are due each Friday at 11:55 p.m. PST. Revisions are due each Monday at 11:55 p.m. PST. See below for the policy on revisions. Facilitators will not provide feedback or review late initial submissions or revisions. However, in extenuating circumstances, candidates may request an extension. To request an extension, see the contact information addendum that accompanies this guide. Facilitators do not have the authority to grant extensions. Workload or lack of Internet connection, are not usually considered extenuating circumstances. Immersive case activities missing an initial submission are assessed as not submitted. Similarly, immersive case and practice case responses demonstrating little or no effort will be considered incomplete. Several missed or incomplete responses may affect candidates eligibility to attempt the module examination. Note that for Weeks 2 to 8, candidates are not permitted to complete revisions on activities that were not originally submitted or for which an initial reasonable attempt was not made. Revisions Practice and feedback are integral principles to effective learning. As a result, candidates are provided the opportunity to revise their immersive case assignments based on feedback received by their facilitator. Note that revisions only apply to the Word portion of the immersive case assignments, as the facilitator does not perform a detailed review of the Excel portions. Mandatory revisions Week 1 In Week 1, all candidates must submit revisions by the required deadline. Late revisions will not be accepted. See below for instructions on how to complete revisions. Optional revisions Weeks 2 to 8 In Weeks 2 to 8, revisions are optional. In these weeks, if a candidate chooses to submit revisions, he/she must submit them by the revision deadline. Late revisions will not be accepted. In completing optional revisions, a candidate may choose which constructive (blue font) commentary he/she would like to revise. Candidates are not required to address all constructive commentary in performing optional revisions. 12 CPA Canada Candidate Guide for the Professional Education Program

13 The completion of optional revisions will not directly impact a candidate s module results or eligibility to write the module exam. Optional revisions are for learning purposes only and are highly recommended. Formatting assignment submissions Submissions are only accepted as Word and/or Excel documents (unless specifically designated in the assignment details). Word Documents: Single-space Word documents, using 12-point Arial font and one-inch margins. Use headings and bullets to organize information. Excel Documents: Use Excel formulas for all calculations. Use cell references to link information that is calculated elsewhere in a spreadsheet. Use 12-point Arial font and one-inch (1 ) margins. Show calculations as separate line items. Do not copy and paste an image of an Excel file, or embed an Excel file within a Word document. If an Excel file contains supporting calculations, please refer to the document within the Word document, and submit both files. Immersive case activities Use one Word file for each week s immersive case activities that require a written response. Organize each activity in the same order as requested in the immersive case, inserting a page break between each activity within the Word file. Use the correct memo or letter format, as required, for each activity ensuring that the subject line of the memo or letter corresponds to the subject line of the that was received in the immersive case environment. Use one Excel file for each week s immersive case activities that require calculations. Use a different worksheet for each activity within the Excel file. Label each worksheet of the Excel document clearly. Revisions Constructive, or revision, commentary is that which is in blue font from the facilitator. Complete revisions using red font (do not use track changes). Insert the word DONE beside each completed revision. Do not delete your facilitator s revisions. If you do wish to delete some of your initial submission, please use strike-through formatting do not delete any of your initial submission without showing the deletion. Practice cases Use one Word file for each assigned practice case. Use the correct memo or letter format, as required. Use one Excel file for each assigned practice case that requires calculations. Label each worksheet of the Excel document clearly. CPA Canada Candidate Guide for the Professional Education Program 13

14 Process for submitting responses Candidates do not need to submit immersive case and practice case responses for the week at the same time. However, candidates must submit all immersive case activities for one week at the same time. If candidates experience technical difficulties while submitting an assignment, they should contact the CPA Canada help desk (see contact details on the D2L program home page). For immersive case submissions 1. Name Word and Excel files: LastnameFirstname-IC-week# (e.g., SmithJane-IC-week1.doc or SmithJane-IC-week1.xls ) 2. Upload to the D2L dropbox (refer to the Dropbox Guide for instructions). 3. Within 96 hours of the posted deadline, the facilitator will return immersive case assignments, using the dropbox. For immersive case revisions 1. Name Word files: LastnameFirstname-IC-week#-R1 (e.g., SmithJane-IC-week1-R1.doc ). 2. Upload to the D2L dropbox (refer to the Dropbox Guide for instructions). 3. Within 96 hours of the posted deadline, the facilitator will return revised assignments, using the dropbox. Note that facilitators will not return Excel files as a detailed review is not performed (they are self-assessed). For practice case submissions 1. Name Word and Excel files: LastnameFirstname-PC-week# (e.g., SmithJane-PC-week1.doc or SmithJane-PC-week1.xls ) 2. Upload to the D2L dropbox (refer to the Dropbox Guide for instructions). 3. Facilitators do not return practice case assignments, and revisions are never required. For workshop pre-work 1. Name Word and Excel files: LastnameFirstname-WS (e.g., SmithJane-WS.doc or SmithJane- WS.xls ) 2. Upload to the D2L dropbox (refer to the Dropbox Guide for instructions). 3. Facilitators do not return workshop pre-work submissions. For peer reviews 1. Name Word and Excel files: LastnameFirstname-PR-week# (e.g., SmithJane-PR-week1.doc or SmithJane-PR-week1.xls ) 2. Upload to the D2L dropbox (refer to the Dropbox Guide for instructions). 3. Facilitators do not return peer review submissions. Facilitator feedback For Word immersive case activities and revisions, facilitators will return feedback on candidates responses within 96 hours of the submission deadline using the D2L dropbox. The primary purpose of the facilitator feedback is to help candidates learn, not to measure their performance. Facilitators will review responses for evidence that the candidate understands the assignment, not that the candidate has produced an answer that is free of error. Facilitator feedback is 14 CPA Canada Candidate Guide for the Professional Education Program

15 designed to guide candidates toward understanding the process used to arrive at a solution and produce a competent response. All facilitators work from the same set of assessment tools; however, each facilitator draws on different experiences, and may choose to focus on different elements of an assignment, so the nature of the feedback that candidates receive may be different from other candidates. For practice cases and Excel components of the immersive case, candidates will be able to download a suggested solution and a feedback guide as soon as they upload their response to the D2L dropbox. These tools are accessible within each week of the Content section of the D2L site, under Debriefing Materials. If you do not submit a practice case (and therefore receive a grade of a non-submission), you may request the solution and the feedback guide for the practice case from your facilitator via D2L . Feedback guide instructions For each practice case and the Excel components of the immersive case, candidates will be responsible for self-assessing their work. Refer to the Debriefing a Simulation Guide for additional information how to effectively debrief a case. The following instructions should be referred to when using the feedback guides: 1. Review your response with reference to the minimum proficiency indicators (MPIs) on the "X-MPIs" tab. 2. If you achieve an MPI, enter a lower-case "a" in the "Check" column (column A) for the corresponding MPI. You may enter another letter if you do not achieve the MPI, however, this is not necessary. Note - If you enter a lower-case "b", you will see a check mark (the same as if you enter a lower-case a ). However, the MPIs will not be counted for any cells with a lower-case "b" when totaling candidate results. 3. In practice case feedback guides, the commentary for the MPI will update based on whether the MPI has been checked off or not. The purpose of the commentary is to help you understand why that MPI was relevant to the case and the users' objectives. Pay careful attention to the commentary. After reading it, you may reconsider whether you actually achieved (or didn't achieve) the MPI. 4. In the immersive case only, enter your facilitator s results for each activity on the Results tab (as applicable). These results will be provided to you in your assignment with the detailed feedback from your facilitator. 5. Review the CPA Way graph in the Results tab. Watch for trends in the CPA Way Dashboard over time. You should aim to improve on areas where you are weaker. CPA Canada Candidate Guide for the Professional Education Program 15

16 6. Read the level descriptions in the Results tab and assess the level you are at. If you achieved a rating of "Weak," this should be a signal to you that you need to do considerable work to address knowledge gaps or case writing concerns. Helpful hints: In older versions of Excel, the conditional formatting applied to the commentary that makes the constructive comments blue and confirmation comments green may not work. You may receive a compatibility warning when saving a feedback guide. This warning will not impact the functionality of the sheet. To avoid receiving the warning message each time you save the document, you can uncheck the 'Check compatibility' option. The CPA Way Dashboard in the Ratings tab specifically does not include the CPA Mindset stage. This is because the stage is pervasive and is integrated into each of the other MPIs. Communicating with facilitators Facilitators will candidates with specific instructions at the start of the module, and will be available via within D2L. Candidates are encouraged to use the discussion board to ask questions on assignment details. In addition, candidates are encouraged to respond to their peers questions and comments. Candidates should reserve for questions of a personal nature or those related to the application of policies. To ensure privacy and security, facilitators will not provide other addresses or telephone numbers. If a conflict arises between a candidate and a facilitator, the candidate should first attempt to clarify the concern with their facilitator. If the issue is still unresolved, see the contact information addendum that accompanies this guide. Resources and learning materials Within D2L, candidates will have access to online resources, including the VPL, which includes the CPA Canada Handbook. Additionally, an extensive library of briefing documents within the Oracle contains digestible documents covering technical and enabling competencies. Below is a summary of learning material available for each module: 16 CPA Canada Candidate Guide for the Professional Education Program

17 Material Purpose Immersive case activities (Narrative (conversation), Inbox s with exhibits) Provides interactive experience for immersive case activities. Immersive case solutions Solutions to immersive case Excel calculations. Each immersive case Excel solution is automatically made available to candidates directly after they submit their response into the dropbox for the applicable week. The solutions can be found under the Content section for the specific week. Immersive case feedback guides Candidates can assess their own performance on the Excel portion of the immersive case. Each feedback guide is automatically made available to candidates directly after they submit their response into the dropbox for the applicable week. The feedback guides can be found under the Content section for the specific week. Practice cases Stand-alone cases similar to those on the module examination. Practice case solutions Complete PDF solutions to practice cases. Each practice case solution is automatically made available to candidates directly after they submit their response into the dropbox for the applicable case. The solutions can be found under the Content section for the specific week. If you do not submit a practice case, you may request that your facilitator you the applicable solution and feedback guide (note, however, that the assignment will still be counted as a non-submission (impacting your eligibility to write the exam)). Practice case feedback guides Candidates can assess their own performance on practice cases. Each feedback guide is automatically made available to candidates directly after they submit their response into the dropbox for the applicable case. The feedback guides can be found under the Content section for the specific week. If you do not submit a practice case, you may request that your facilitator you the applicable solution and feedback guide (note, however, that the assignment will still be counted as a non-submission (impacting your eligibility to write the exam)). CPA Canada Candidate Guide for the Professional Education Program 17

18 Material Purpose Objective-style questions A weekly quiz with questions similar to those on the module-end examination. Oracle Knowledge repository of briefing documents to assist in development of technical and enabling competencies. This is a supplemental resource to aid learning. Classroom learning Once per module, candidates will gather with a session leader for a two-day workshop. There is also a two-day orientation workshop before the start of Core 1. Refer to the applicable regional/provincial body s website for schedule details. The workshops run from 8:30 a.m. to 4:30 p.m. local time. Candidates are expected to attend the entire workshop, and arriving late or missing a portion of the session may result in being suspended from the program or being withdrawn from the module. In extenuating circumstances, candidates may request to arrive late or miss the workshop. To make this request, see the contact information addendum that accompanies this guide. In most cases, candidates will be expected to complete a make-up assignment(s) and may be charged a make-up assignment fee. If candidates do not attend the workshop and do not complete the make-up assignment(s), they may not be allowed to attempt the module examination. Preparing for the workshop Candidates are expected to arrive at the workshop with any requested pre-work completed and prepared to participate in the group discussions and activities. Candidates are also expected to bring a laptop to the workshop with workshop materials already downloaded from the module s D2L site. Workshop behaviour Professional behaviour is expected throughout the program, module, and workshop. This includes arriving on time, being present and actively involved, avoiding or limiting distracting communications, and respecting other candidates and the session leader. All late arrivals will be documented by the session leader and communicated to the regional/provincial body. This includes late arrivals after breaks. Regional/provincial bodies may ask candidates to complete make-up assignments, pay a fine, deny credit for attending the workshop if part or all of the workshop is missed (without an approved extension). The workshop learning environment encourages discussion and discourse including debate with other candidates or the session leader. Nonetheless, the principle of respectful communication is expected and required at all times. If a candidate is unsure if he/she is being respectful, err on the side of caution and follow up with the session leader during a break or at the end of the day. 18 CPA Canada Candidate Guide for the Professional Education Program

19 Distracting forms of communication including cell phone conversations, texting, social media etc. should be limited to use outside of the classroom, during scheduled breaks. Any emergency situations should be dealt with outside the classroom without distracting the cohort. Candidates that are being disrespectful or demonstrating other unprofessional behaviour that is disrupting the learning environment will be asked to leave the classroom (and the session leader reserves the right to do so). The candidate, the session leader and the regional/provincial body should discuss the circumstances that led to the dismissal as soon as possible (such as the nearest break). Workshop locations Workshop locations will be published at least one week before the workshop. To request a change in an assigned location, see the contact information addendum that accompanies this guide. CPA Canada Candidate Guide for the Professional Education Program 19

20 Examinations CPA Canada uses examinations to measure whether candidates have acquired the knowledge and developed the skills and competencies expected within the modules. To be eligible to attempt the module examination, candidates must have reasonably attempted an acceptable number of assignments and attended the workshop (or completed make-up assignments, if required). Examples of assignments within a module include: Immersive case activities Revisions of immersive case activities for Week 1 Practice cases Peer reviews (assigned) Workshop pre-work (assigned) Optional revisions (Weeks 2 to 8) and quizzes are not considered an assignment and therefore do not count towards an acceptable number of submissions when assessing eligibility to write the module examination. The module examination result is the only metric used to determine if a candidate is eligible to proceed to the next module. Specific exam dates are per the published module schedule. Candidates are allowed three attempts to pass each core or elective module. If candidates exhaust three attempts in one module, they will be expelled from the program. Information about the Professional Education Program module examinations is available on CPA Canada s website ( and on the module homepage in D2L. Of note, candidates should be aware that they will be unable to bring their personal calculators to the exam. CPA Canada PEP-owned BAII Plus calculators will be provided to candidates at the exam centre for use while the exam is in session, and collected at the end of the exam. The standard model used by CPA Canada will be the BAII Plus from Texas Instruments, and will be used for all PEP modules. Candidates should consider purchasing one of these calculators to develop familiarity with it as they work through practice cases and assignments. Please note, however, that candidates cannot bring their personal calculator to the exam centre on exam day. A picture of the calculator is provided below: 20 CPA Canada Candidate Guide for the Professional Education Program

21 Appeal of module results Candidates should expect a high level of fairness, professionalism and objectivity in CPA Certification Programs. The appeals process is designed to handle concerns raised by candidates. The intent of the process is to ensure fairness and clear communication. All appeals related to program policies must be made in writing and must clearly state that they are a letter of appeal. To submit an appeal, see the contact information addendum that accompanies this guide. The stronger the submission, the greater the likelihood that it will be favourably considered: 1. Include an explanation and supporting documentation, where applicable, if there were extenuating circumstances that hindered your ability to satisfy the requirements or meet established policies. 2. Avoid making general statements such as I will work harder. Identify the issue or weakness that created the situation and clearly outline what changes are required and that you will undertake should your appeal be successful. The applicable regional/provincial body, in accordance with established provincial processes and/or bylaws, will consider appeal submissions. Should the appeal be of a confidential nature, be assured that any individuals involved in the review are bound by privacy policies. An appeal decision can be expected within six weeks of submission, unless additional information is requested from the candidate. Any other reasons for a delay beyond this time frame will be communicated in writing. Appeals of fees Issues with payment and refunds, as per the approved and published schedules, are not appealable. Where there are cases of hardship, contact your regional/provincial body to discuss resources that may be available or alternate arrangements that may be considered (see the contact information addendum that accompanies this guide). In some situations a written appeal may be directed to the appeal committee for review. Appeals relating to ethics Your regional/provincial body will first consider ethical issues such as cheating or plagiarism. Depending on the nature of the situation and/or in accordance with provincial requirements, the matter may have to be forwarded to the individual responsible for ethical issues. The penalty for such actions may involve a warning, reducing the mark, disallowing the assignment, or recommending suspension or removal from the program. Candidates may submit an appeal of this decision for consideration by the appeals committee, and they will be notified of the results in writing. In extreme or difficult cases, the appeal may be referred to an independent, qualified external reviewer. Candidates will be responsible for any costs of the appeal. At this stage, the person making the appeal will be required to sign an agreement that the results of this stage will be final and not subject to further appeal. For ethical issues that relate to workplace or professional conduct, the applicable provincial committee for disciplinary action will consider the matter. CPA Canada Candidate Guide for the Professional Education Program 21

22 Appeals of examination results For a fee, an appeal of examination results may be submitted after each exam, until five days after the grades are released for the exam in question (see the contact information addendum that accompanies this guide). Appeals of examination results are permitted for overall assessments of Fail only. Candidates may only apply for review of their examination results as a whole. The following procedures are applied to an appealed result: Objective Format Portion: Where the objective format questions include a written element (e.g., short answer or fill in the blank) the written responses are reviewed. The objective format questions are verified against the right answers. Case Portion: Competency-based assessment is applied. A change to the assessment is made only if one or more of the following errors occurred: The markers misapplied the marking guidelines; or The markers failed to consider a relevant section of the candidate s response (e.g., the markers missed a relevant discussion somewhere, etc.); or The markers exhibited poor application of judgment. Appeals of grades regarding subject matters from previous exams or issues that have occurred prior to the date of the exam after which the appeal has been submitted will not be accepted. Candidates may not appeal on the basis of changes to the program or the program s curriculum based on previous offerings of the program. 22 CPA Canada Candidate Guide for the Professional Education Program

23 Managing your program Module enrolment To enrol in a module, candidates must be registered with the appropriate program in the province in a Canadian province, usually the one in which they are living. In the Professional Education Program, candidates must pass Core 1 before starting Core 2, and must pass Core 2 before starting any electives. Candidates will need to pass two electives before they can start Capstone 1 and pass Capstone 1 before they can start Capstone 2. Withdrawing from a module Except in unusual circumstances, if candidates choose to withdraw from a module, they can withdraw through their provincial/regional body. To withdraw from a module, see the contact information addendum that accompanies this guide. Whether candidates are issued a refund or charged for a module attempt depends on when they withdraw: If the candidate withdraws before the second Friday of the module, a partial refund will be issued and they will not be charged a module attempt. If the candidate withdraws between the second Friday of the module and the fourth Friday of the module, no refund will be issued and they will not be charged a module attempt. If the candidate withdraws after the fourth Friday of the module, no refund will be issued and they will be charged a module attempt. In all cases, if a candidate re-enrols in a module after withdrawing from an earlier offering, candidates will need to restart the module at Week 1. Module fees and candidate dues Module fees are required in full at the time of enrolment. To maintain status as a CPA candidate, candidates are also required to pay annual dues, set by the applicable provincial or regional body. Important dates The program schedule lists the module enrolment dates, module start and examination dates, workshop dates, and the dates that results are released. Academic accommodations for medical reasons or disability If candidates have a medically documented reason or disability that affects their participation in the module or ability to attempt the module examination as scheduled, they can request an academic accommodation. Such candidates will need to provide appropriate documentation, and may be asked to provide additional information. For additional information, see the contact information addendum that accompanies this guide. CPA Canada Candidate Guide for the Professional Education Program 23