FAQ on the new CPA program and transition
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1 FAQ on the new CPA program and transition IMPORTANT: This FAQ is current as at July 25, 2013 and includes all the information available to date about the new CPA program and the transition rules. It is therefore unnecessary to contact the Order to try learn more. The FAQ will be updated as soon as new information becomes available. You will find the answers to the following questions in the pages that follow. A. I am a 1 st or 2 nd year undergraduate student and am interested in the accounting profession in Quebec 1. How does unification impact the education program? 2. When will the education programs be changed? 3. If I only have one more undergraduate course to complete in the fall of 2013, can I still register in one of the three existing paths (CPA, CA, CPA, CGA or CPA, CMA)? 4. Will the new CPA program be offered by all Quebec universities? 5. What will the rules be to transition from the old programs to the new program? 6. How will I know if I am currently registered in the right courses? 7. I have already received a file review for one of the three existing paths (CPA, CA, CPA, CGA or CPA, CMA) but I won t be able to complete all my courses in time to register. How will I know which courses to complete in order to register in the new CPA program? 8. I have a foreign degree or a diploma that is not recognized by the accounting profession in Quebec. Who should I contact if I want to go the CPA route? 9. What about the training period? 10. Will practical experience have to be completed in accounting firms and/or enterprises already approved by the Order under the new CPA certification program? 11. If I am training while studying for my undergraduate diploma before the new regulation comes into force in 2014, will my hours of training be recognized for purposes of the practical experience I will have to complete to obtain the CPA designation? 12. Will the new program be offered on a part-time basis? 13. Will there be an executive CPA program that will take account of previous work experience? 14. Will there be a specific CPA program for holders of a Master s degree who want to become CPAs? 15. Will there still be a minimum average required for admission to the graduate program? 16. Will the student committees continue to play their current role? 17. Is the CPA designation recognized in the other provinces? 18. What is happening in the rest of Canada? B. I am registered in the CPA, CA Professional Education Program (graduate diploma or graduate diploma in public accountancy) 19. How does unification affect my path? Page 1 de 11
2 20. If I have started the CPA, CA program but am unable to complete it on time, what will 21. If I fail the last UFE, will I have to retake the entire CPA professional education program? 22. What happens if I have completed the CPA, CA program and passed the UFE but have not completed my practical experience in 2015? 23. I am currently registered in the CPA, CA program. Can I transfer to the CPA, CGA or CPA, CMA path since the orders are now unified? 24. Will training offices continue to recruit candidates? C. I am registered in the CPA, CGA Professional Education Program (Short Graduate Program in Professional Practice PPP) 25. How does unification affect my path? 26. If I have started the CPA, CGA program but am unable to complete it on time, what will 27. If I have not passed all the CPA, CGA exams, will I have to retake the entire CPA professional education program? 28. Will the technical competency exam exemptions already granted be recognized under the CPA program? 29. I am currently registered in the CPA, CGA program. Can I transfer to the CPA, CA or CPA, CMA path since the orders are now unified? 30. What happens if I have completed the CPA, CGA program and passed all the exams but have not completed my practical experience in 2015? D. I am registered in the CPA, CMA Professional Education Program (Strategic Leadership Program SLP) 31. How does unification affect my path? 32. If I have started the CPA, CMA program but am unable to complete it on time, what will 33. If I fail the last Case Examination in August 2014 or the last Report to the Board of Directors (Module 7) in September 2015, will I have to retake the entire CPA professional education program? 34. I am currently registered in the CPA, CMA program. Can I transfer to the CPA, CA or CPA, CGA path since the orders are now unified? 35. I am registered in a master s program recognized by the Order as a replacement for the CMA SLP. Do I have to complete the program and graduate before the summer of 2015? 36. What happens if I have completed the CPA, CMA program and passed all the steps but have not completed my practical experience in 2015? Page 2 de 11
3 A. I am a 1 st or 2 nd year undergraduate student and am interested in the accounting profession in Quebec 1. How does unification impact the education program? The Ordre des CPA is working closely with several other provincial institutes and with its various university partners to develop the new certification program leading to the CPA designation. Even though the full details of the CPA certification program are not yet available, we do know that after the undergraduate diploma, the program will include a graduate-level professional education program or the equivalent, a common final evaluation and a period of practical experience, the duration of which will be determined by the end of The certification program, which you can consult on the CPA Canada Web site, will allow students to acquire essential skills in general accounting, management accounting, assurance, taxation, finance and performance management. Students will also be able to acquire more indepth knowledge in specific competency areas, based on their interests. Students wishing to obtain a public accountancy permit will have to develop their competencies in assurance and taxation. The CPA Competency Map is posted on the CPA Canada Web site under the Certification Program tab. 2. When will the education programs be changed? In Quebec, the new CPA professional education program will begin in the summer or fall of 2014, according to university calendars, and the first CPA final evaluation will be held in the fall of After September 2013 at the latest, no more students will be admitted to the existing programs leading to the CPA, CA, CPA, CGA and CPA, CMA designations. 3. If I only have one more undergraduate course to complete in the fall of 2013, can I still register in one of the three existing paths (CPA, CA, CPA, CGA or CPA, CMA)? For all the paths, it is imperative that the recognized undergraduate diploma, or the courses required to obtain the equivalent of the undergraduate diploma, be completed no later than the winter or summer of Read the online brochure (Become a CPA/Brochures tab) on the Order s Web site to find out the exact deadlines for each of the paths. 4. Will the new CPA program be offered by all Quebec universities? At the moment, all the universities wish to offer the new CPA program. Please contact the representative of your university of choice to find out what the situation is there. UQO Diane Bigras, M. Sc., FCPA, FCGA Telephone: , ext Fax: diane.bigras@uqo.ca Université de Sherbrooke Danièle Blanchette, Ph.D., CPA, CA Telephone: , ext Fax: Daniele.Blanchette@usherbrooke.ca Page 3 de 11
4 UQAR (Lévis and Rimouski) Annie Brisson, CPA, CA Telephone: , ext Fax: UQAT Pierrette Doré, M. Fisc., FCPA, FCA Telephone: , ext Fax: UQAC Guylaine Duval, CPA, CA Telephone: , ext Fax: Université Laval Maurice Gosselin, DBA, FCMA, FCPA, CA Telephone: , ext Fax: John Molson School of Business, Concordia University Trevor Hagyard, CPA, CA Telephone: , ext ESG UQAM Lisa Baillargeon, CPA, CMA Telephone: , ext Fax: UQTR (Longueuil campus and main) Lyne Rioux, CPA, CA Telephone: , ext Fax: McGill University Julia Scott, CPA, CA Telephone: Page 4 de 11
5 HEC Montréal Diane Paul, M. Sc., CPA, CA Telephone: Fax: What will the rules be to transition from the old programs to the new program? An inter-institute task force is currently working on determining the necessary transition measures. In Quebec, the universities are also identifying the elements of transition required for undergraduate courses and will inform students as soon as the transition mechanisms are finalized. Students from HEC Montréal and Université Laval can already visit their university s Web site to find out the transition mechanisms that apply to them. 6. How will I know if I am currently registered in the right courses? Universities will soon make available the list of prerequisite courses for admission to the new CPA program. The Order does not currently have all of the lists. Please contact the university representative for the CPA program to find out more (see question 4). 7. I have already received a file review for one of the three existing paths (CPA, CA, CPA, CGA or CPA, CMA) but I won t be able to complete all my courses in time to register. How will I know which courses to complete in order to register in the new CPA program? All students who are currently taking courses to obtain the equivalent of the undergraduate diploma required for qualification will have to have their path reviewed by their university. The Order and the universities have agreed to limit the steps students must take and have simplified the review process for paths leading to the legacy programs. HEC Montréal and Université Laval have already posted the necessary information on their Web sites. The other universities will follow suit as the revised diploma is approved by their decision-making bodies. 8. I have a foreign degree or a diploma that is not recognized by the accounting profession in Quebec. Who should I contact if I want to go the CPA route? Students from other countries or other areas of study who want to go the CPA route will have to complete courses to obtain a diploma equivalent to the one required in Quebec. They will first have to choose the university they wish to attend and ask that their file be reviewed by that university. 9. What about the training period? Currently, the training period is still 24 months in Quebec since the regulations governing access to the CPA, CA, CPA, CGA and CPA, CMA designations remain in force during the transition. These regulations will be replaced in 2014 by a new regulation that will govern access to the CPA profession. The new CPA program will also have a training period but the duration remains to be determined. The work of the inter-institute task force that is looking into this matter should be completed by the end of Students will be able to complete their training period in public practice, in industry or in other areas, for example the public and parapublic sectors. However, in the same way as before unification, only practical experience in assurance in an accounting firm approved by the Order will lead to a permit to practice public accountancy and the right to use the CPA auditor designation. Page 5 de 11
6 10. Will practical experience have to be completed in accounting firms and/or enterprises already approved by the Order under the new CPA certification program? No, two training models are currently proposed: The Approved Path Model: training positions offered by accounting offices or organizations that follow training paths approved by the Order. The Experience Verification Model: training positions where candidates for the CPA profession are appropriately supervised and mentored by a CPA. The Experience Verification Model will rely less on the employer and more on the supervisor/mentor to ensure the candidate develops the necessary competencies. These candidates will be required to complete detailed practical experience reports which the Order will review throughout the period of practical experience. It is expected that this model will be appropriate for many small and medium-sized businesses. However, it is important to note that candidates may have to satisfy additional specific conditions to obtain the CPA auditor designation, for example with respect to the location where the term of experience will be carried out, the period involved or the number of hours to complete. The new practical experience model is presented on the CPA Canada Web site under the Certification Program tab. 11. If I am training while studying for my undergraduate diploma before the new regulation comes into force in 2014, will my hours of training be recognized for purposes of the practical experience I will have to complete to obtain the CPA designation? The rules of the new CPA practical experience program are not yet known. Consequently, we cannot guarantee at this time that the training completed while studying for an undergraduate or equivalent diploma will be automatically and fully recognized under the new CPA practical experience program. Recognition parameters will be developed so that students are treated fairly. We are awaiting the results of the inter-institute task force work in this regard. 12. Will the new program be offered on a part-time basis? We are currently working with the universities to adapt the graduate program as much as possible to the reality of students wishing to continue their path on a part-time basis. Some universities are planning to offer a part-time path; however, this will vary from one university to another. Students who meet the entrance requirements will at least have access to the national program delivered online or on a part-time basis. 13. Will there be an executive CPA program that will take account of previous work experience? This is one of the profession s medium-term projects. No offer of this nature is planned for 2014 in Quebec or elsewhere in Canada. Page 6 de 11
7 14. Will there be a specific CPA program for holders of a Master s degree who want to become CPAs? For the moment, there is no plan to include a specific path for holders of a Master s degree in the new CPA certification program. The knowledge and competencies acquired in a Master s program will be evaluated under the equivalence of diploma or equivalence of training processes to determine the entry point in the CPA program and the courses to be completed. 15. Will there still be a minimum average required for admission to the graduate program? A minimum average will be required for admission to the graduate program. Students who do not meet the admission criteria can take preparatory courses to qualify. 16. Will the student committees continue to play their current role? We believe that student committees play a very important role, which is why new CPA Student Committees were created on all the university campuses. The Ordre des CPA is working closely with these committees to provide them with the tools they need and to help them organize activities aimed at promoting the CPA designation and informing students about the changes that are currently impacting the accounting profession in Quebec. 17. Is the CPA designation recognized in the other provinces? To find out more about this topic, we invite you to visit the Order s Web site, under CPA community, Unification and you/reciprocity and mutual recognition. 18. What is happening in the rest of Canada? For the latest developments in the other provinces, we invite you to visit the CPA Canada Web site. B. I am registered in the CPA, CA Professional Education Program (graduate diploma or graduate diploma in public accountancy) 19. How does unification affect my path? Until the new CPA professional education program is in place, the CPA, CA path remains as is. Students who complete the current CPA, CA program will obtain the CPA, CA designation. They will use this designation during a 10-year period from the date the new Act came into force, i.e. May 16, The program currently offered to CPA, CA candidates, i.e. the Professional Education Program (PEP), prepares them for the Uniform Evaluation (UFE). This program will be offered until the summer or fall of 2013, depending on the calendar of the chosen university, for candidates who will be writing the last CA Uniform Evaluation in the fall of Consult the online brochure on the Order s Web site (Becoming a CPA/Brochures). 20. If I have started the CPA, CA program but am unable to complete it on time, what will All candidates registered in the CPA, CA graduate program who have not completed it by September 2014 will be directed to the new CPA program. The Order or the universities will provide bridging programs for them, depending on their entry point. However, candidates who begin in the CPA, CA program and finish in the CPA certification program can expect to have to meet some additional education requirements. The Order or the universities will offer them the support they need to help them succeed. 21. If I fail the last UFE, will I have to retake the entire CPA professional education program? Page 7 de 11
8 Students who completed the current CPA, CA program, but did not pass the UFE in September 2014 or before will have one more opportunity in June 2015 (June 2, 3 and 4). This UFE will be available only to candidates whose previous attempt was not successful or who were absent. Those who fail the 2015 makeup UFE will be directed to the new CPA program. Their UFE attempts will not count towards their permitted CPA common evaluation attempts. However, these students may have to meet some additional education requirements to sit for the new CPA evaluation. No other UFE will be offered after the first writing of the CPA common final evaluation in September What happens if I have completed the CPA, CA program and passed the UFE but have not completed my practical experience in 2015? Practical experience that meets the criteria under the former CPA, CA program will count towards CPA certification. No candidate registered in the former CPA, CA program will be required to redo experience that was successfully completed under the former CPA, CA program. However, candidates who have not completed the minimum 24 months required will have to make up the missing months. 23. I am currently registered in the CPA, CA program. Can I transfer to the CPA, CGA or CPA, CMA path since the orders are now unified? Even though the three accounting orders are now unified, the three existing paths remain in place until the new CPA program is launched. Consequently, before making any transfer, contact the Order without delay to find out the requirements and consequences of an eventual transfer. 24. Will training offices still be recruiting candidates? For the time being, training offices that were recognized by the Order are also recognized by the Ordre des CPA. These training offices have no plans to change their university recruitment process for C. I am registered in the CPA, CGA Professional Education Program (Short Graduate Program in Professional Practice PPP) 25. How does unification affect my path? Until the new CPA professional education program is in place, the CPA, CGA path remains as is. Students who complete the current CPA, CGA program will obtain the CPA, CGA designation. They will use this designation during a 10-year period from the date the new Act came into force, i.e. May 16, The program currently offered prepares candidates for the CGA exams. Candidates will be admitted to the PPP until September 2013, and the last exams will take place in June Consult the online brochure on the Order s Web site (Becoming a CPA/Brochures). 26. If I have started the CPA, CGA program but am unable to complete it on time, what will All candidates registered in the CPA, CGA program who have not completed it before the last exams are held in June 2015 will be directed to the new CPA program. The Order or the universities will provide bridging programs for them, depending on their entry point. However, candidates who begin in the CPA, CGA program and finish in the CPA certification program can expect some additional education requirements. The Order or the universities will offer them the support they need to help them succeed. Page 8 de 11
9 27. If I have not passed all the CPA, CGA exams, will I have to retake the entire CPA professional education program? For students who began the current CPA, CGA program but did not pass all the required exams, their program may be adjusted to prepare them for the new CPA evaluation. No other PA1, PA2, TX2, AU2 and FN2 exams will be held after June Previous attempts at writing the various exams will not count towards their permitted CPA evaluation attempts. 28. Will the technical competency exam exemptions already granted be recognized under the CPA program? If the CPA, CGA short program is not completed in the period during which it is still being offered by universities, the technical competency exam exemptions already granted will not be recognized under the new CPA program. Students will have to be integrated into the new CPA program in effect at the right entry point, which has yet to be determined. The fees paid to obtain an exemption will not be reimbursed under any circumstances. 29. I am currently registered in the CPA, CGA program. Can I transfer to the CPA, CA or CPA, CMA path since the orders are now unified? Even though the three accounting orders are now unified, the three existing paths remain in place until the new CPA program is launched. Consequently, before making any transfer, contact the Order without delay to find out the requirements and consequences of an eventual transfer. 30. What happens if I have completed the CPA, CGA program and passed all the exams but have not completed my practical experience in 2015? Practical experience that meets the criteria under the former CPA, CGA program will count towards CPA certification. No candidate registered in the former CPA, CGA program will be required to redo experience that was successfully completed under the former program. However, candidates who have not completed the minimum 24 months required will have to make up the missing months. D. I am registered in the CPA, CMA Professional Education Program (Strategic Leadership Program SLP) 31. How does unification affect my path? Until the new CPA professional education program is in place, the CPA, CMA path remains as is. Students who complete the current CPA, CMA program will obtain the CPA, CMA designation. They will use this designation during a 10-year period from the date the new Act came into force, i.e. May 16, This program prepares candidates for the current CMA examinations. The last admissions for the SLP will be in the fall of 2013, and the last examination (Module 7) will take place in September Consult the online brochure on the Order s Web site (Becoming a CPA/Brochures). 32. If I have started the CPA, CMA program but am unable to complete it on time, what will All candidates registered in the CPA, CMA program who have not completed it by September 2015 will be directed to the new CPA program. The Order or the universities will provide bridging programs for them, depending on their entry point. However, candidates who begin in the CPA, CMA program and finish in the CPA certification program can expect some additional education requirements. The Order or the universities will offer them the support they need to help them succeed. Page 9 de 11
10 33. If I fail the last Case Examination in August 2014 or the last Report to the Board of Directors (Module 7) in September 2015, will I have to retake the entire CPA professional education program? For students who began the current CPA, CMA program but did not pass all the required examinations, their program may be adjusted to prepare them for the new CPA evaluation. No other examination or Report to the Board of Directors will take place after the first writing of the CPA common final evaluation in September Previous attempts at writing the various examinations will not count towards their permitted CPA evaluation attempts. The list of examinations to be held between now and 2015 can be viewed in the online brochure on the Order s Web site (Becoming a CPA/Brochures). 34. I am currently registered in the CPA, CMA program. Can I transfer to the CPA, CA or CPA, CGA path since the orders are now unified? Even though the three accounting orders are now unified, the three existing paths remain in place until the new CPA program is launched. Consequently, before making any transfer, contact the Order without delay to find out the requirements and consequences of an eventual transfer. 35. I am registered in a Master s program recognized by the Order as a replacement for the CMA SLP. Do I have to complete the program and graduate before the summer of 2015? Yes. By the summer of 2015, you must complete the Master s program replacing the Strategic Leadership Program and pass all of the CPA, CMA examinations, including the Case Examination and the Report to the Board of Directors. Otherwise, you will have to be integrated into the new CPA program. 36. What happens if I have completed the CPA, CMA program and passed all the steps but have not completed my practical experience in 2015? Practical experience that meets the criteria under the former CPA, CMA program will count towards CPA certification. No candidate registered in the former CPA, CMA program will be required to redo experience that was successfully completed under the former program. However, candidates who have not completed the minimum 24 months required will have to make up the missing months. Page 10 de 11
11 Can t find the answers to your questions in this FAQ? Contact us by phone or by and we'll get back to you as soon as possible. CPA, CA program Tel.: , option 1 Toll-free: [2601] candidatcpa-ca@cpa-quebec.com CPA, CGA program Tel.: , option 2 Toll-free: [2602] candidatcpa-cga@cpa-quebec.com CPA, CMA program Tel.: , option 3 Toll-free: [2603] candidatcpa-cma@cpa-quebec.com Page 11 de 11
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