INTRODUCTION TO THE CPA DESIGNATION Tashia Batstone, FCPA, FCA, MBA Vice President, Education Services, CPA Canada
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1 INTRODUCTION TO THE CPA DESIGNATION Tashia Batstone, FCPA, FCA, MBA Vice President, Education Services, CPA Canada Agenda Why change? Where we re going Where we are today What does unification mean? CPA education programs Why hire a CPA? Questions Why change? To better protect the public interest Consistency: eliminate confusion International influence Internationally trained accountants Efficiency 1
2 Where we re going 2011 Chartered Professional Accountant (CPA) 3 accounting designations 40 governing bodies 165,000 members 1 accounting designation 14 governing bodies 190,000+ members Where we re going The CPA vision To be the pre-eminent, globally respected, business and accounting designation Where we are today Perfect score 2
3 What does unification mean for you? Today Transparency in tagging for legacy designations John Smith, CPA, CA John Smith, CPA, CGA John Smith, CPA, CMA What does unification mean for you? 2015 onwards Solid training and expertise in technical areas of accounting, assurance, finance, tax, performance management, strategy and governance Strong professional skills, communications, decision making and leadership Uniform high ethical and practice standards CPA education programs 3
4 CPA Professional Education Program Graduate-level program Part-time over two years, while working at relevant employment One year, full-time, post-secondary institution graduate program option for programs that have been accredited by the CPA profession to deliver some or all of the CPA PEP CPA education programs CPA certification program overview CPA practical experience requirements Pre-approved program Organizations obtain pre-approval for a defined position/program from the profession Minimum term of practical experience is 30 months, except in Quebec where it is 24 months Supervisors will assign work specified in the pre-approved program and provide feedback to CPA mentors Future CPAs complete streamlined experience reports CPA mentors are assigned to future CPAs by the organization and meet at least semi-annually Programs are monitored by the profession 4
5 CPA practical experience requirements Experience verification Any position that meets the entrance requirements is acceptable Minimum term of practical experience is 30 months, except in Quebec where it is 24 months Future CPAs complete detailed experience reports; supervisors attests to accuracy of factual information Future CPAs must find a CPA mentor and meet at least semiannually Experience is assessed by the profession as it is gained Advanced Certificate in Accounting and Finance For those interested in accounting, but not aspiring to be a designated CPA Relevant entrance, education and assessment requirements to meet the market needs ACAF vs. CPA designation Entrance requirements Program Advanced Certificate in Accounting and Finance Two-year accounting diploma or equivalent courses/experience Specific knowledge requirements Augments a college diploma Series of 10 online courses including: Six applied technical courses Two elective courses Two ACAF-specific courses Chartered Professional Accountant designation 120 credit hour degree Specific knowledge requirements Graduate level Integrated professional program comprising: Two core modules Two elective modules Two capstone professional modules Duration Experience requirements One year full-time, online study Can be done part-time based on schedule None Two years structured part-time study or one year full-time study in accredited graduate program Must be employed in relevant progressive position prior to earning the designation 30 months of mentored, progressive practical experience (24 months in Quebec) 5
6 Why hire a CPA? Solid education, examination and experience requirements designed to develop a highly trained accountant AND a business professional Business professionals who also have a deep understanding of the numbers that support decision making Why hire new CPAs? Training in six technical competency areas Financial reporting Strategy and governance Management accounting Audit and assurance Finance Taxation Why hire new CPAs? Breadth in five enabling competency areas: Professionalism and ethical behavior Problem-solving and decision-making Communication (written and oral) Self-management Teamwork and leadership 6
7 How to hire a CPA To find CPAs in your province or region, please visit our website at CPApro.ca/hire-a-pro Questions? Contact: Tashia Batstone tbatstone@cpacanada.ca 7
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