2009-2010 CGA Handbook

2009-10 Student Handbook

CERTIFIED GENERAL ACCOUNTANTS

We see more than numbers.

New in 2009-10

See page 7 for the new National Academic Integrity Policy.

You may now declare an inactive year when you enrol. See page 12.

Refer to page 12 for information about the new resources, WebCoach and WebTutor.

To protect the confidentiality of your personal information, you will be asked to provide this information each time you make a transaction requiring your credit card.

Course withdrawal deadlines have been extended and applicable refunds have changed. See page 24 for the new deadlines and regulations.

There are new rules concerning how the number of exam attempts is applied. Details may be found on pages 24 and 30.

Exam qualification rules have been modified. Information may be found in the online learning environment (OLE).

Submission procedures for the business cases are new. Check page 26.

A new online form, Practical Experience Assessment Questionnaire (PEAQ), replaces The Experience Portfolio Assessment System form. PEAQ information may be found on page 35.

Please visit www.cga-ontario.org for current information. Rules and regulations are subject to change.

Table of Contents

New in 2009-10 Inside front cover Important Dates 4 Student Responsibilities 6 Contacting the Association 10 Re-enrolment 12 Tables for 2009-10 14 Program Requirements 20 Course Enrolment and Challenge Examination Information 21 Course Material 22 Computer Information 23 Withdrawals 24 Assignments 25 Examinations 27 Academic Performance 32 Practical Experience Assessment Questionnaire 35 Laurentian Degree Partnership 36 Professional Certification Requirements 37 Index 38

Welcome

Welcome to the 2009-10 academic year!

Congratulations. You have chosen to pursue the CGA designation and are on your way to becoming a certified general accountant. The CGA designation is a mark of accounting and financial excellence. Certified general accountants are indispensable to their employers and clients for their expertise, judgment and integrity.

The CGA program of professional studies offers a curriculum that addresses today’s accounting and finance issues and prepares you to meet tomorrow’s challenges by providing a strong foundation in accounting and financial theories and their application. You will learn how to analyze and interpret financial information, solve complex problems, and forecast and implement corporate strategies.

Recognized for its commitment to quality, integrity and skills development, the CGA program is a leader in integrated technologies and program delivery. Through CGA Ontario’s online learning environment (OLE), you have the flexibility to study anywhere, anytime, linked to all the required resources of the program and set to your personal preferences.

This Student Handbook provides you with the academic policies, procedures and schedules for the 2009-10 academic year. CGA Ontario’s board of governors and CGA Canada’s education committee set the policies and procedures. CGA Ontario’s student services staff administer the procedures that ensure these policies are met. We urge you to read the information, follow the policies and contact us if you have any questions.

You have chosen to pursue a rewarding career. Your commitment, discipline and hard work are the keys to the successful completion of the CGA program and the achievement of the CGA designation. Our commitment to providing you with excellent service will help to support you in achieving your goal. On behalf of the Certified General Accountants of Ontario, I wish you all the best for a successful and rewarding academic year.

Doug Brooks, FCGAChief Executive OfficerCGA Ontario

Purpose of the Student HandbookThis Student Handbook is designed to serve as a reference for students in the CGA program. It outlines the rules, regulations, policies and requirements of the CGA program of professional studies.

The Certified General Accountants of Ontario reserves the right to change or amend its programs, fee structure and regulations at any time.

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2009-10 Important Dates

Fall August 10 2009-10 course material delivery will Session commence the week of August 10, 2009

August 14 Fall session course registration due, including annual basic tuition fee (paper copy)

August 18 Information regarding certification mailed to successful June 2009 finalists

August 24 Fall session course registration due, including annual basic tuition fee (online)

September 1-3 September 2009 exam dates

September 7 Fall session assignment submission windows open

September 14 Annual basic tuition fee (BTF) due to avoid $50 late registration fee (without registering for a fall session course or exam)

September 21 Final date to withdraw from fall session lectures to be eligible for a refund

October 12 Final date to withdraw online or in writing from a fall session course to be eligible for a partial refund, and to avoid an exam attempt

October 30 December 2009 challenge exam registration deadline

November 2 September 2009 exam results available online and mailed, along with supplemental notice

November 13 Winter session course enrolment due to avoid late registration fee (online)

November 13 Final date for paper copy winter enrolment

November 14-30 Winter session course enrolment online processed until November 30, 2009 (include $50 late registration fee)

November 23 Information regarding certification mailed to successful September 2009 finalists

November 27 Final date to withdraw from supplemental and challenge exams scheduled to be written in December 2009

November 30 – December 2009 exam dates December 5 December 7 Winter session assignment submission windows open

December 14 Final date to withdraw from winter session lectures to be eligible for a refund

Holiday December 24 Office closes at 12 noonBreak December 25 – Office closed January 1, 2010

Winter January 4 Office re-opensSession January 4 Final date to withdraw online or in writing from a winter session course to be eligible for a partial refund, and to avoid an exam attempt

February Tuition receipts mailed this month for applicable fees for 2009 taxation year

February 1 December 2009 exam results available online and mailed, along with supplemental notice

February 5 March 2010 challenge exam registration deadline

February 15 Information regarding certification mailed to successful December 2009 finalists

February 19 Spring session course enrolment due to avoid late registration fee (online)

February 19 Final date for paper copy spring enrolment

February 20 – Spring session course enrolment March 1 processed until March 1, 2010 (include $50 late registration fee)

March 5 Final date to withdraw from supplemental and challenge exams scheduled to be written in March 2010

March 8-13 March 2010 exam dates

March 15 Spring session assignment submission windows open

March 22 Final date to withdraw from spring session lectures to be eligible for a refund

STUDENT HANDBOOK 5

2009-10 Important Dates

Spring April 12 Final date to withdraw online or in Session writing from a spring session course to be eligible for a partial refund, and to avoid an exam attempt May 7 June 2010 challenge exam registration deadline

May 10 March 2010 exam results available online and mailed this week, along with supplemental notice

May 21 Summer session course enrolment due to avoid late registration fee (online)

May 21 Final date for paper copy summer enrolment

May 22-24 Summer session course enrolment processed until May 24, 2010 (include $50 late registration fee)

May 24 Information regarding certification mailed to successful March 2010 finalists

Summer June 4 Final date to withdraw from Session supplemental and challenge exams scheduled to be written in June 2010

June 4 September 2010 challenge exam registration deadline

June 4 Final date to pay annual basic tuition fee (BTF) for 2009-10 (including $50 late fee)

June 7 Summer session assignment submission windows open

June 7-12 June 2010 exam dates

July 2 Final date to submit transfer application

July 5 2010-11 re-enrolment packages mailed out this week

July 12 Final date to withdraw online or in writing from a summer session course to be eligible for a partial refund and to avoid an exam attempt

August 3 June 2010 exam results available online and mailed, along with supplemental notice

August 16 Information regarding certification mailed to successful June 2010 finalists

August 27 Final date to withdraw from supplemental and challenge exams scheduled to be written in September 2010

August 31 – September 2010 exam dates September 2

November 1 September 2010 exam results available online and mailed, along with supplemental invoices

November 22 Information regarding certification mailed to successful September 2010 finalists

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Student Responsibilities

Statement of Student ResponsibilitiesThe CGA program of professional studies will differ from your previous educational endeavours, regardless of your educational background. While you will spend many hours completing the required CGA courses and exams, the CGA program is not primarily educational. Rather, it is a program to certify your competence to offer your services to employers or the public as a certified general accountant. Therefore, your responsibilities are different from those of students in a secondary or post-secondary environment.

• You accept the responsibility to make yourself aware and adhere to deadlines, regulations and policies that affect you as a student. In all such administrative issues, it is your responsibility to contact CGA Ontario staff if you have concerns. Lecturers, markers or course directors are not responsible for conveying administrative policy to you. As a self-funded professional body, our staff resources are limited in comparison with secondary and post-secondary institutions. Staff will make every effort to ensure that necessary information is available to you, either in written (including email) form or on the web. Your email address is key to receiving updates on practical experience, review sessions, and other regulations and resources. You may miss information critical to your successful completion of the program if your current email address is not on file with CGA Ontario.

• You accept the responsibility to comply with the Association’s rules of professional conduct that are contained in the Code of Ethical Principles and Rules of Conduct, available for viewing at www.cga-ontario.org. In addition, you agree to comply with the Association’s respectful workplace policy outlined on this page.

• You accept the responsibility for being self-motivated and developing your own necessary personal resources to complete the program and attain your CGA designation. Other people–course directors, markers, lecturers, exam reviewers, tutors, fellow students, and Association staff–can only guide and assist you. You must lead yourself.

• Failure to adhere to the Association’s policies may result in disciplinary action up to and including withdrawal from the program of professional studies.

The differences between secondary or post-secondary education and the CGA program can be summarized as follows:

• Exams and course material development are national responsibilities of CGA Canada. No lecturer, marker or Association staff member has control over any aspect of course material or exams.

• You do not have direct access to your written exam, nor may you see your completed exam paper, which is the property of CGA Canada. This practice is consistent with other professional certification bodies. However, for a fee, you may request written feedback in the form of a regrade, exam critique or PA administrative review. In the case of non-disclosed exams, at no time will examination questions, exam marking keys or any other marking material be made available to you. See exam performance, page 31.

• The CGA program is a distance-based, self-study program. The material stands alone, and does not require access to a lecturer, reviewer or tutor. You will have access to these services, but their support is an option, not mandatory.

Respectful Workplace PolicyThe Association has adopted a respectful workplace policy which allows all of us equal opportunity to work and live without being hindered by discriminatory practices. To this end, the Association 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. The policy applies to all Association staff, students, members, lecturers, exam reviewers, tutors, assignment markers, suppliers, and the general public.

STUDENT HANDBOOK 7


National Academic Integrity Policy Students are expected to display a high level of ethical behaviour and integrity. You are expected to strictly adhere to this Academic Integrity Policy which specifically governs your assignment and exam related work. The policy outlines what is expected of you; identifies a list of academic integrity violations, which are not exhaustive; and identifies the consequences of non-compliance to this policy.

Assignment Expectations Exam ExpectationsStudying in groups is encouraged and recognized by the Certified General Accountants Association of Canada as beneficial to students. However, answers to assignment questions are required to be produced on an individual basis, unless expressly noted. Therefore, all work submitted by a student for any course assignment, or business case, must be original work done by that student during that session for that course. Any work copied from another source is considered a violation of the Academic Integrity Policy.

The Association may use computer software that highlights assignment answers that have been copied from suggested solutions, textbooks, course module notes, marker comment sheets, and assignments submitted concurrently or previously by you or another student.

Exam work must always be completed on an individual basis. All responses to exam questions must be original work done by that student during the exam. Cheating of any kind is considered a violation of the Academic Integrity Policy.

Assignment Violations Exam Violations• Copying from another student’s assignment.

• Copying from one’s own previously graded assignment.

• Copying materials from a marker’s comment sheet, suggested solution or any other source.

• Inappropriate posting/distributing of answers from a marker’s comment sheet, suggested solution or any other source.

• Copying of the words, ideas, or data of another person/resource. This extends beyond the misuse of CGA course materials and includes the potential misuse of all intellectual property. Plagiarism is a form of copying. Plagiarism occurs any time someone copies from published material without acknowledging the source.

• Pretending to be another or attempting to have oneself represented by another in submitting of assignments, or participating in group work.

• Copying from another student’s exam.

• Allowing another student to copy from your exam.

• Copying from any devices that allow transmission.

• Writing past the allotted exam time or completing exam questions prior to the start of the exam.

• Communicating with another student during the exam regardless of the nature of the discussion or exchanging notes.

• Using materials that are not identified as “allowable” exam room materials.

• Neglecting to adhere to the “non-disclosed” exam policy.

• Pretending to be another or attempting to have oneself represented by another in the taking of an examination.

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If a student’s assignment or exam is identified as having breached the Academic Integrity Policy, the following consequences may be administered:

Assignment Violation Consequences Exam Violation consequences• An official reprimand letter of warning from the Association,

which will be placed in your permanent file.

• 0 (zero) marks on the assignment question and an official reprimand letter from the Association, which will be placed in your permanent file.

• 0 (zero) marks on the entire assignment and an official reprimand letter from the Association, which will be placed in your permanent file.

• Failure in the course (DNQ) including an official reprimand letter from the Association, which will be placed in your permanent file and immediate suspension from the CGA program. Applying to be re-admitted into the CGA program would be allowed after the suspension period has lapsed and if re-admitted, you would be required to complete the CGA program in effect at the date of re-admission.

• An official reprimand letter of warning from the Association, which will be placed in your permanent file.

• 0 (zero) marks on the exam and an official reprimand letter from the Association, which will be placed in your permanent file.

• 0 (zero) marks on the exam including an official reprimand letter from the Association, which will be placed in your permanent file and immediate suspension from the CGA program. Applying to be re-admitted into the CGA program would be allowed after the suspension period has lapsed and if re-admitted, you would be required to complete the CGA program in effect at the date of readmission.

Application of an academic consequence would proceed as follows:1. The Association is notified by a marker, invigilator, student or another credible source that a suspected academic integrity violation

has occurred.2. The Association’s manager of program delivery will investigate to determine if it is a valid complaint. If so, the Association will contact

the student(s) in question.3. The student(s) will have an opportunity to provide their facts against the complaint (if any).4. The Association’s manager of program delivery will determine if the application of a consequence is required and the nature of the

consequence based on the severity of the violation.5. The student(s) will be officially notified of the violation and the consequences being administered. 6. The student(s) will have the right to appeal the decision. This appeal must be submitted to the vice-president, student services within

10 business days of being notified of the Association’s decision. 7. At this point, the appeal will be reviewed based on the Association’s disciplinary policies and procedures. The appeal body has the

discretion to rescind the original applied consequence, allow the original consequence to stand unchanged, or administer another consequence based on the facts of the case.

There is no time limit on the retroactive nature of the application of these consequences.

STUDENT HANDBOOK 9

Discussion BoardsStudents may not post assignment answers or request others to post answers on the online learning environment (OLE) discussion boards. CGA Canada suggested solutions and other material originating from lectures, review sessions, seminars or other restricted, paid attendance activities may not be posted on any public website.

Use of the CGA DesignationStudents shall not make reference to the Certified General Accountants Association, its name or its designation in any way except on their curriculum vitae or other employment related correspondence, and then only by referring to themselves as a “student currently registered in the ‘XX level’ of the CGA program of professional studies”.

Privacy Policy With your consent and in accordance with CGA Ontario’s privacy policy, we will gather personal information from you. CGA Ontario believes that it is important for you to know how we treat your personal information.

A detailed description of CGA Ontario’s privacy policy is published on our website www.cga-ontario.org. If you wish to request access to, update, or correction of, your personal information in CGA Ontario’s records, make your request in writing to CGA Ontario’s privacy officer by email at [email protected]. If you have any inquiries, requests or complaints regarding CGA Ontario’s privacy practices, call or email CGA Ontario’s privacy officer at 416-544-4789 or [email protected].

If you do not wish your personal contact information to be used, you may opt out where an opt-out is offered, or you may call 416-544-4789 or email [email protected] at any time to withdraw your consent to use and disclosure.


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Contacting the Association

CGA Ontario’s Web ResourcesNeed information fast? Choose the most up-to-date, efficient resource available: CGA Ontario’s website www.cga-ontario.org. This site is a multipurpose resource for students enrolled in the program. Bookmark the site today! To access, use your personal password.

By using the website, you can access:

• confirmation of enrolment• course history and current status• personal lecture centre information• forms and documents (e.g., transfer credit policies and PEAQ)• your exam marks the day they are released• exam centre notices• the online learning environment (OLE)

You can also:

• view document tracking (track submitted documents and course material delivery)

• add course enrolment or withdraw from courses• update personal data (e.g., new address, new position)• purchase miscellaneous items (e.g., textbooks and software)• view job postings currently available through the Employment

Referral Service• participate in a variety of online forums and discussion groups• order an official transcript• view your account and order a receipt• download forms

Further information on these online activities continues throughout this handbook. CGA Ontario encourages students to use its online resources.

Contact CentreCGA Ontario has a contact centre for students. Client service advisers are trained to handle all inquiries related to the CGA program.

Call the contact centre Monday through Friday, 8:30 a.m. to 4:30 p.m. at 416-322-6520 or 1-800-668-1454.

By EmailCGA Ontario staff is accessible by email. Most email queries are answered within two business days.

You will find the following email addresses to be useful:

Academic advice [email protected]

Assignment inquiries for specific courses “coursecode”[email protected] (for example, [email protected])

Computer/technical support [email protected]

Course material [email protected]

Course registration and withdrawals [email protected]

Degree [email protected]

Employment referral service [email protected]

Examinations [email protected]

General comments [email protected]

General inquiries [email protected]

Information booklet requests [email protected]

Practical experience (PEAQ) [email protected]

Statement of fees requests [email protected]

Student address updates [email protected]

Transfer credits [email protected]

If you don’t know where to direct your email, use CGA Ontario’s email address [email protected]. Your email will be redirected to the appropriate department.

By FaxSend fax correspondence, applications and course enrolment forms to 416-322-6481. Please note that we discourage fax use, especially during evenings and weekends due to the large volume of faxes received. Proof of fax delivery rests with the sender.

By MailDirect your correspondence to the appropriate department. Please include your identification number, address and date on all correspondence. Proof of delivery rests with the sender.

Document TrackingMost documents received by mail, in person or faxed to 416-322-6481 are tracked. Please verify receipt of your document online at www.cga-ontario.org.

STUDENT HANDBOOK 11

Association OfficesFor a list of regional association offices and affiliates refer to the inside back cover of this publication.

Office Hours and HolidaysCGA Ontario’s regular business hours are 8:30 a.m. to 4:30 p.m., Monday through Friday.

The office will be closed on the following days:

Simcoe Day August 3, 2009Labour Day September 7, 2009Thanksgiving October 12, 2009Holiday break December 24, 2009, noon to January 1, 2010 inclusiveFamily Day February 15, 2010Good Friday April 2, 2010Victoria Day May 24, 2010Canada Day July 1, 2010

Transfer to Other CGA Provincial AssociationsStudents who move out of Ontario and wish to continue their program of professional studies may transfer their file to another CGA affiliate.

Those students who are enrolled in the current academic year must submit a student transfer application form to CGA Ontario to have their records transferred at the end of the current academic year. Deadline for submission is July 2, 2010.

Those students who are not currently enrolled may submit their transfer application form any time during the year. It is their responsibility to find out from their recipient affiliates the enrolment process and relevant policies for transfer-in students.

Transcripts and Status LettersTranscriptsCGA Ontario processes transcript requests within 10 business days, for a $50 fee for currently registered students. We will forward one official transcript to colleges, universities and professional associations and provide one official transcript to the student.

Status Letters• Students who request status letters are required to pay $50

and will receive a letter within 10 business days. The letter will indicate only the number of credits/courses completed.

• Students may order transcripts and/or status letters online by accessing CGA Ontario’s secured students section using their student ID and password.

Contacting the Association

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The CGA program of professional studies is open to permanent residents of Ontario who are Canadian citizens or landed immigrants. When you register, you must submit full payment of the basic tuition fee and course fees. All fees include GST. CGA Ontario’s GST registration number is 10690 4261 RT0001.

You may pay your fees by debit card (in person), certified cheque, employer’s cheque, money order, Visa, MasterCard or American Express. Please make certified cheques, employer’s cheques or money orders payable to CGA Ontario. Indicate your CGA Ontario identification (ID) number on the back of all cheques. Cash, personal and post-dated cheques are not accepted.

Credit card payments are subject to approval by credit card authorization. A decline of credit card authorization will terminate the processing of your application and you will not be enrolled in the course(s) you select. Indicate Visa, MasterCard or American Express and provide your credit card number and expiry date. Include your signature on all paper applications.

Basic Tuition FeeAll re-enrolling and re-entry students pay an annual non-refundable basic tuition fee (BTF) of $710 for the academic year. This $710 is payable in addition to exam or course fees. BTF must be paid prior to writing a deferred or supplemental examination from the previous academic year.

Academic years are divided into four sessions:

Fall Session (F) September – DecemberWinter Session (W) December – MarchSpring Session (S) March – JuneSummer Session (M) June – September

Maintaining Student StatusYou must enrol by remitting the annual non-refundable basic tuition fee (BTF), each academic year, in order to be considered a registrant of the CGA program of professional studies. The 2009-10 final deadline is June 4, 2010 for this payment. If you do not enrol for one or more academic years, you will be required to submit a Former Student Application form along with a $350 non-refundable fee prior to re-entry into the CGA program of professional studies. Your prior academic status will be evaluated and a status letter with an application for re-entry will be sent to you by return mail. Your academic status is subject to program changes when you do not register each academic year. Upon re-entry, you will be required to complete your studies under the current program of study.

Inactive YearYou may choose inactive status if you do not plan to enrol for any CGA courses or exams in an academic year (September – August). You are allowed a maximum of two inactive years. Inactive years will be applied towards extending your program time limit only when it is reached. Degree partner courses may be taken during an inactive year without affecting inactive status. Transfer credits are still accepted during an inactive year.

WebCoach and WebTutorWebCoach will provide guidance, inspiration and motivation to students. It will assist and guide students to effectively budget their time and to maximize the use of the course materials and available study resources. WebCoach will provide an outreach service that provides a personal touch to first-time students in the program of professional studies. This option is only permitted once during your study in the program and it is recommended that this is done when you register in your very first course. All contact is through webinar; in-class sessions are not available.

WebTutor will provide students who have had more than one unsuccessful attempt in the foundation and PACE level courses the option of registering for a concentrated and/or dedicated online academic support system. The program will include the control of a subject matter expert pool and program measurement with a focus of improving student success in the program. All contact is through webinar; in-class sessions are not available.

Re-enrolment Information and Instructions

Online Re-enrolment Access to the online enrolment is prohibited if you have an overdue outstanding balance.

Go to www.cga-ontario.org, log in and follow the on-screen instructions. Your course enrolment will be processed within two business days. It is strongly recommended that you not wait until the last minute to enrol online.

Your request is complete only when you receive your electronic confirmation, which must list applicable fees and course or product ID. Only when payment is authorized will your enrolment be complete. Print the page for your records as proof of registration and payment. We recommend you keep all transaction summaries on file for the entire academic year.

Application for Re-enrolment (paper copy)If you are re-enrolling using a paper copy of the form:

• Use the appropriate code tables on the back of your Application for Re-enrolment.

• Print clearly using a ballpoint pen.• Do not print in shaded areas.• Include full payment with your re-enrolment application.• Incomplete forms will not be processed and will be returned.• Complete your forms accurately to avoid processing delays

and late fees.

Attach a separate page if you wish to enclose a letter with your application.

Please allow approximately 15 business days for processing of paper enrolment.

It is strongly recommended that students enrol in one course per session, as courses require approximately 20 hours of study per week.

Re-enrolment

STUDENT HANDBOOK 13

Re-enrolment

Personal DataYour name and address data are pre-printed. If your name or address is incorrect or incomplete, make required changes/corrections in the space provided. Documentation is required for proof of name change. Ensure that both your email address* and postal code are included.

*You must provide a current email address whether or not you plan to enrol for a course or exam for this academic year.

Employment, chapter and exam centre information are pre-printed. Refer to the codes on the back of your re-enrolment application or online to verify accuracy. 2009-10 FinalistsIf you expect to complete your studies in 2009-10, indicate finalist status as follows:

Final Exam(s) Code MM/YYDecember 2009 Fall 12/09March 2010 Winter 03/10June 2010 Spring 06/10September 2010 Summer 09/10

Finalists taking university or college courses for transfer credit must remit the annual non-refundable basic tuition fee (BTF) of $710.

Password All students are provided a personal, unique password to access CGA Ontario’s website. Memorize your password and store it in a secured location. To ensure information confidentiality, do not share your password with anyone.

If you forget your password, use “forgot your password” on the website and your password will be sent to you by email. Please ensure your email address is always updated. Allow a minimum of two business days for email updates.

Want to change your password?CGA Ontario allows students to change the password assigned to them in order to access the secured student area of the website www.cga-ontario.org.

Confirmation You will receive a Confirmation of Enrolment form when enrolling, re-enrolling, and adding a course throughout the academic year. Your transaction summary also acts as your confirmation unless you are otherwise notified.

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Advanced Personal & Corporate Taxation (TX2) and Advanced External Auditing (AU2)

Students should complete TX2 and AU2 if they plan to have a professional practice when they become a CGA.

Please refer to CGA Ontario’s Professional Practice Entrance and Continuing Standards at www.cga-ontario.org for all other requirements.

You must register in professional practice within two years of finishing the requirements or you will have to complete them again.

For further information, email [email protected].

Course Offering Table

FALL SESSION WINTER SESSION SPRING SESSION SUMMER SESSION

Foundation Studies FA1 LW1

EM1 FA1LW1

EM1 FA1LW1

EM1FA1LW1

CM1 FA2MA1

CM1FA2 MA1QU1

CM1 FA2MA1 QU1

CM1

BC1 FA3MS1

BC1FA3FN1

BC1FA3FN1MS1

BC1

Advanced Studies BC2 FA4MA2

AT1 AU1 BC2FA4MA2TX1

AT1 AU1 BC2FA4TX1

AT1AU1BC2FA4MA2TX1

PACE AU2 FN2MU1PA1PA2TX2

AU2FN2MS2MU1PA2PF1

AU2 FN2MS2MU1PA1PF1 TX2

Tables for 2009-10

STUDENT HANDBOOK 15

Tables for 2009-10

Course Prerequisite TableA prerequisite course requirement indicates that a course that is generally considered a lower level must be successfully completed as outlined in this prerequisite table, before a more advanced course is studied. The knowledge gained in the prerequisite course is necessary to adequately comprehend the material in the more advanced course. A prerequisite is satisfied by a pass – P or transfer credit – EX.

Course Prerequisite Course(s)

Financial Accounting Fundamentals (FA1)Micro & Macro Economics (EM1)Business Law (LW1)

course admissioncourse admissioncourse admission

Financial Accounting: Assets (FA2) Business Quantitative Analysis (QU1)Management Accounting Fundamentals (MA1)Business Communication (CM1)

FA1course admissionFA1course admission

Financial Accounting: Liabilities & Equities (FA3) Corporate Finance Fundamentals (FN1)Managing Information Systems (MS1)Accounting Business Case (BC1)

FA1, FA2FA1, EM1FA1FA1, FA2, FA3, CM1, MA1, MS1, FN1

Advanced Management Accounting (MA2)Personal & Corporate Taxation (TX1)External Auditing (AU1)Accounting Theory & Contemporary Issues (AT1)Public Practice Auditing Case (BC2)Financial Accounting: Consolidations & Advanced Issues (FA4)

FA1, MA1, QU1, CM1FA1, FA2, FA3FA1, FA2, FA3, QU1, MS1, CM1FA1, FA2, FA3, FN1, CM1FA1, FA2, QU1, FA3, MS1, AU1*, CM1FA1, FA2, FA3, FN1

Advanced Corporate Finance (FN2)Advanced External Auditing (AU2)Advanced Personal & Corporate Taxation (TX2)Information Systems Strategy (MS2)Management Auditing (MU1)Public Sector Financial Management (PF1)Issues in Professional Practice (PA1)Strategic Financial Management (PA2)

FN1, CM1FA1, FA2, QU1, FA3, MS1, AU1, CM1FA1, FA2, FA3, TX1, CM1FA1, MS1, CM1FA1, FA2, FA3, QU1, MS1, AU1, CM1FA1, FA2, FA3, CM1, MA2, AU1FN1, MA2, TX1, AU1, AT1, FA4 and one career option courseFN1, MA2, TX1, AU1, AT1, FA4 and one career option course

* Concurrent or prior completionPrerequisite courses imply all necessary prerequisites for the prerequisite course itself.

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Lecture Table

Note: If you register for lectures, the location, date and time will be available online at www.cga-ontario.org in the secured students section under your course history one week prior to course commencement. Lecture offerings are subject to change. Lectures are offered as an additional support but are not required. In the event that lectures become full or must be cancelled, students will continue the course on a correspondence basis. Lecture classes are usually held on weekend mornings. First lecture takes place the weekend of: Fall Session Winter Session Spring Session September 12, 2009 December 12, 2009 March 20, 2010

PA1/PA2 SeminarsCGA Ontario provides a series of PA1/PA2 seminars to help students prepare for the PA1/PA2 examinations. The seminars are available as in-class and/or online formats for the sessions when PA1/PA2 courses are offered.

The seminars emphasize an integrative case study approach using previously learned concepts from within the program of professional studies and the workplace. The case study problem-solving and decision-making process will be facilitated by a group of CGAs. In addition to building integrative skills, the seminar is designed to build camaraderie, increase collaborative learning, and build networking contacts within a professional setting.

Code Lecture Centres Courses F = Fall Session W = Winter Session S = Spring SessionMA2 TX1 AU1 AT1 FA4 FN2 TX2 MU1 MS2 AU2

FAN Fanshawe College London F

MOH Mohawk College Hamilton W

SEN Seneca College Newnham Campus F W F, S

SHE Sheridan College Davis Campus (Brampton) S S F W

SHO Sheridan College Trafalgar Campus (Oakville) F S S F

OTT University of Ottawa Ottawa F W F, S

STG University of Toronto St. George Campus F W, S S W, S F, S F, S S F, W W W

ERN University of Toronto Mississauga Campus F W, S S W,S F, S F W

SCA University of Toronto Scarborough Campus F W, S S W F S W W

Students who enrol in either the online or in-class seminars learn:• How to analyze a case. • How to demonstrate your competencies. • Strategies for answering multiple choice questions.

Students who enrol in either the online or in-class seminars receive: • In-depth case analysis with a dedicated facilitator.• Access to top CGA Ontario facilitators. • Confidence in knowing the requirements of the capstone

exams. • Opportunity to discuss examination strategies with student

colleagues. Details about the seminars will be emailed to students immediately before the online registration is open. Concurrently, an announcement about the seminars will be posted in the online learning environment (OLE) as a constant reminder. It is your responsibility to ensure the email address in your file stays current and valid. Confirmations of seminar enrolment will be automatically emailed to students once the online registration is completed.

Tables for 2009-10

STUDENT HANDBOOK 17

Tables for 2009-10

Course Lecture Correspondence

With Material

Without Material

With Material

Without Material

Financial Accounting Fundamentals (FA1)Micro & Macro Economics (EM1)Business Law (LW1)

N/AN/AN/A

N/AN/AN/A

$645 645 645

$570 570 570

Financial Accounting: Assets (FA2)*Business Quantitative Analysis (QU1)Management Accounting Fundamentals (MA1)Business Communication (CM1)

N/AN/AN/AN/A

N/AN/AN/AN/A

645 645 645 645

N/A N/A 570 570

Financial Accounting: Liabilities & Equities (FA3)*Corporate Finance Fundamentals (FN1)Managing Information Systems (MS1) Accounting Business Case (BC1)*

N/AN/AN/AN/A

N/AN/AN/AN/A

645 645 645 215

N/A 570 570

N/A

Advanced Management Accounting (MA2)Personal & Corporate Taxation (TX1)External Auditing (AU1)Accounting Theory & Contemporary Issues (AT1)Financial Accounting: Consolidations & Advanced Issues (FA4)Public Practice Audit Case (BC2)

$909909909909909 N/A

$834N/A834N/AN/A N/A

784 784 784 784 784 215

709 N/A 709 N/A N/A

140

Advanced Corporate Finance (FN2)Advanced Personal & Corporate Taxation (TX2) – fall Advanced Personal & Corporate Taxation (TX2) – spring Advanced External Auditing (AU2) – fallAdvanced External Auditing (AU2) – other sessions Internal Auditing & Controls (MU1)Information Systems Strategy (MS2)Public Sector Financial Management (PF1)Issues in Professional Practice (PA1)Strategic Financial Management (PA2)

1,048N/A

1,048N/A

1,0481,0481,048

N/AN/AN/A

973N/AN/AN/AN/AN/A973N/AN/AN/A

923 923 923 923923 923 923 923

1,0511,051

848 848 N/A 848

N/AN/A

848 N/A 976

976

Course Fee Table

Other Fees Basic Tuition $710Challenge Exam 300Course Change or Withdrawal 50Course Material Re-Shipment 50Exam Critique 175Exam Regrade 150Exam Deferral 150Sage Accpac, including CT3 110Inactive 710Late Enrolment 50Late Assignment 50PA Administrative Review 200PA Rewrite 500Supplemental Exam 250Transfer Credit 50Transcript 50Status Letter 50

Financial SupportAs a student in the CGA program, you qualify to take advantage of the federal government’s lifelong learning plan (LLP). This plan allows you or your spouse to withdraw funds from your or your spouse’s registered savings plan to finance your CGA education. In order to qualify you must enrol in courses in all three sessions. Obtain information from the Canada Revenue Agency website at www.ccra-adrc.gc.ca.

The Bank of Montreal offers a special line of credit to students in the CGA program. A student may obtain up to $20,000 per year to a maximum of $80,000 over six years. Students may use the line of credit for tuition, course fees, books, computer, and software purchases. There are no fees and students can make interest-only payments for up to one year after certification. An applicant may be required to provide a co-signer. Obtain additional information from:

Bank of MontrealFinancial ServicesTel: 1-877-629-6262 or 1-800-665-9665Website: www.bmo.com

Please refer to the textbook list on pages 18 to determine if you should enrol “with material” or “without material”.

With Material: Pay this fee if you require the textbook(s)

Without Material: Pay this fee if you already have the textbook(s). If a textbook is to be used for the first time this academic year, it will be included in the “without material” fee.

*Sage Accpac (ACP) is available in stand-alone CD-ROM format only; students purchasing it will also receive a copy of the companion tutorial, CT3. Those enrolling in FA2, FA3 or BC1 are required to purchase this package from CGA Ontario, if they have not done so previously.

All fees include GST.

18

Required Textbooks

Financial Accounting Fundamentals (FA1)• Larson & Jensen, Fundamental Accounting Principles,

Volumes 1 and 2, 12th Canadian Edition, McGraw-Hill Ryerson Canada, 2007

Micro & Macro Economics (EM1)• Parkin, Bade, Economics: Canada in the Global Environment,

6th Edition, Addison Wesley, 2006

Business Law (LW1)• Yates, Business Law in Canada, 8th Edition, Prentice Hall,

2008

Financial Accounting: Assets (FA2)• Beechy, Conrod, Intermediate Accounting, Volume 1,

4th Edition, McGraw-Hill Ryerson Canada, 2008• Sage Accpac ERP 5.3A (This software package must be

purchased from CGA Ontario, if you have not done so previously.)

Business Quantitative Analysis (QU1)• Keller, Statistics for Management and Economics, 8th Edition,

Thomson, 2009

Management Accounting Fundamentals (MA1)• Garrison, Noreen, Chesley, Carroll, Managerial Accounting,

6th Canadian Edition, McGraw-Hill Ryerson Canada, 2004

Business Communication (CM1) – fall• Lannon, Klepp, Technical Communication,

3rd Canadian Edition, Prentice Hall, 2005• Aaron, Little Brown Essential Handbook,

3rd Canadian Edition, Prentice Hall, 2008

Business Communication (CM1) – other sessions• Lannon, Klepp Technical Communication,

4th Canadian Edition, Pearson Education Canada, 2009 (This text will be included in the “without materials” option.)

• Aaron, Little Brown Essential Handbook, 3rd Canadian Edition, Prentice Hall, 2008

Financial Accounting: Liabilities & Equities (FA3)• Beechy, Conrod, Intermediate Accounting, Volume 2,

4th Edition, McGraw-Hill Ryerson Canada, 2008• Sage Accpac ERP 5.3A (This software package must be


Corporate Finance Fundamentals (FN1)• Booth & Cleary, Introduction to Corporate Finance,

1st Edition, John Wiley, 2008

Managing Information Systems (MS1)• Stair, Reynolds, Principles of Management Information

Systems: A Managerial Approach, 8th Edition, Thomson Learning, 2008

Accounting Business Case (BC1)• Business Case 1, 2009 Printing• Model Financial Statements, 16th Edition, CGA Canada,

2009 printing• Sage Accpac ERP 5.3A (This software package must be


Advanced Management Accounting (MA2)• Horngren et al, Cost Accounting: A Managerial Emphasis,

4th Canadian Edition, Pearson Education, 2007

Personal & Corporate Taxation (TX1)• Canadian Income Tax Act, Circulars and Ruling

(Electronic version is supplied on CD.)• Canadian Income Tax Act, 88th Edition, CCH Canadian, 2009

(hard copy)• Beam, Laiken, Introduction to Federal Income Taxation in

Canada: Fundamentals, 2009-2010 Edition, CCH, 2009• CANTAX T1Plus software

External Auditing (AU1)• Smieliauskas & Bewley, Auditing: An International Approach,

4th Canadian Edition, McGraw-Hill Ryerson Canada, 2007• CICA Handbook-Assurance updated to Release 31 (This is

not included in the course fee, but the electronic version is available as optional purchase from Accounting, Assurance, and Public Sector Supplement CD, provided in both “with material” and “without material” packages.)

Accounting Theory & Contemporary Issues (AT1)• Scott, Financial Accounting Theory, 5th Edition, Prentice Hall,

2009• CICA Handbook-Accounting updated to Release 53 (This is

not included in the course fee, but the electronic version is available as optional purchase from Accounting, Assurance, and Public Sector Supplement CD, provided in the course material package.)

Financial Accounting: Consolidations & Advanced Issues (FA4)• Hilton, Herauf, Modern Advanced Accounting in Canada,

5th Edition, McGraw-Hill Ryerson Canada, 2008• CICA Handbook-Accounting updated to Release 53 (This is


Public Practice Audit Case (BC2) – fall• Business Case 2, 2008 Printing• CaseWare 2006 software

Public Practice Audit Case (BC2) – other sessions• Business Case 2, 2008 or 2009 Printing• CaseWare 2008 software

Advanced Corporate Finance (FN2)• Elali, Trainor, Advanced Corporate Finance: A Practical

Approach, 1st Edition, Pearson Education, 2008

Tables for 2009-10

STUDENT HANDBOOK 19

Tables for 2009-10

Advanced Personal & Corporate Taxation (TX2) – fall• Canadian Income Tax Act, Circulars and Ruling (Electronic

version is supplied on CD.)• Canadian Income Tax Act, 86th Edition, CCH Canadian, 2008

(hard copy)• TX2 Readings Book, CGA Canada, 2008 Printing

Advanced Personal & Corporate Taxation (TX2) – spring• Canadian Income Tax Act, Circulars and Ruling (Electronic

version is supplied on CD.)• Canadian Income Tax Act, 88th Edition, CCH Canadian, 2009

(hard copy)• TX2 Readings Book, CGA Canada, 2009 Printing

Advanced External Auditing (AU2) – fall• AU2 Readings Book, CGA Canada, 2008 Printing• ACL software and Guide• CICA Handbook-Assurance updated to Release 30 (This is


Advanced External Auditing (AU2) – other sessions• AU2 Readings Book, CGA Canada, 2009 Printing• ACL software and Guide• CICA Handbook-Assurance updated to Release 31 (This is


Internal Auditing & Controls (MU1)• MU1 Readings Book, CGA Canada, 2009 Printing• ACL software and Guide

Information Systems Strategy (MS2)• Laudon & Laudon, Management Information Systems:

Managing the Digital Firm, 4th Canadian Edition, Pearson Education, 2008

• MS2 Cases, (Ivey) Pearson Education, 2008

Public Sector Financial Management (PF1)• PF1 Readings Book, CGA Canada, 2009 Printing• CICA Handbook-Public Sector Accounting updated to Release

26 (This is not included in the course fee, but the electronic version is available as optional purchase from Accounting, Assurance, and Public Sector Supplement CD, provided in the course material package.)

Issues in Professional Practice (PA1)• May & May, Effective Writing: A Handbook for Accountants,

7th Edition, Prentice Hall, 2005• PA1 Cases and binder, 2009 Printing (This will be included in

the “without materials” option.)• PA1 assignment case package, session-specific (This will be

included in the “without materials” option.)

Strategic Financial Management (PA2)• May & May, Effective Writing: A Handbook for Accountants,

7th Edition, Prentice Hall, 2005• PA2 Cases and binder, 2009 Printing (This will be included in

the “without materials” option.)• PA2 assignment case package, session-specific (This will be

included in the “without materials” option.)

20

Program Requirements

Financial Accounting: Liabilities and Equities FA3Corporate Finance Fundamentals FN1Managing Information Systems MS1Accounting Business Case BC1 Financial Accounting: Assets FA2Business Quantitative Analysis QU1Management Accounting Fundamentals MA1Business Communication CM1

Financial Accounting Fundamentals FA1Micro and Macro Economics EM1Business Law LW1

Accounting Theory and Contemporary Issues AT1External Auditing AU1Financial Accounting: Consolidations and Advanced Issues FA4Advanced Management Accounting MA2Personal and Corporate Taxation TX1Public Practice Audit Case BC2

AdvancedStudies

Professional Applications and Competency Evaluations (PACE)PA1: Issues in Professional Practice PA2: Strategic Financial Management

Corporate/Small-Medium Enterprise

Advanced Corporate Finance FN2Internal Auditing and Controls MU1or Info Systems Strategy MS2

Government/ Not-for-Profit

Public Sector Financial Mgmt PF1Internal Auditing and Controls MU1or Info Systems Strategy MS2

Public PracticeAdvanced Personal and Corporate Taxation TX2Advanced External Auditing AU2

Foundation Studies

Program of Professional Studies

Information Technology

Internal Auditing and Controls MU1Information Systems Strategy MS2

Professional Level Career Options A candidate may design a personal career option which includes two PACE level courses, only one of which may be advanced auditing.

Otherwise, you may choose one of the following options:

STUDENT HANDBOOK 21

Course Enrolment & Challenge Examination Information

Course Enrolment DeadlinesCourse enrolment received after the final deadline for the session will not be processed, regardless of the circumstances.

Session Paper Copy Online to avoidLate registration fee

Online with Service Charge

Fall (F) August 14, 2009 August 24, 2009 N/A*Winter (W) November 13, 2009 November 13, 2009 November 30, 2009Spring (S) February 19, 2010 February 19, 2010 March 1, 2010Summer (M) May 21, 2010 May 21, 2010 May 24, 2010

*If you are not registering for a fall session course or exam, the annual basic tuition fee (BTF) is due by September 14, 2009 in order to avoid the $50 late registration fee. All online deadlines are by midnight.

Adding a CourseYou may add courses in one of four ways:

• Online at www.cga-ontario.org• By mail (Print the form from CGA Ontario website)• By fax at 416-322-6481• In person at CGA Ontario, 240 Eglinton Avenue East, Toronto

We encourage you to use online registration for course enrolment.

Adding a Challenge ExamTo obtain a challenge exam privilege, your post-secondary institution must forward your official sealed transcripts directly to CGA Ontario’s registration department by the deadline below. Your CGA identification number should be referenced on the official transcripts. You must write your challenge exams within the first year of the privilege being granted. A student who receives a challenge exam privilege does not submit weekly course assignments. Note that BTF must be paid before you can add a challenge exam to your enrolment. Submit the $300 challenge examination fee by the deadline below:

Exam Session Transcript SubmissionDeadline

Challenge Examination Fee Deadline

December 2009 (Fall courses)

July 17, 2009 October 30, 2009

March 2010 (Winter courses)

October 16, 2009 February 5, 2010

June 2010 (Spring courses)

January 22, 2010 May 7, 2010

September 2010 (Summer courses)

April 23, 2010 June 4, 2010

Challenge exam fees include access to the content in the online learning environment (OLE), but not the cost of textbooks, software or assignment submission or marking. You may purchase textbooks and software online or by calling the Contact Centre.

If you do not wish to write your challenge exam in the session for which you are scheduled, you may defer to a subsequent session

within your expiry date. If you fail to notify CGA Ontario that you will not write the challenge exam in the session for which you are registered, and your exam privilege has not expired, and you do not request an exam deferral, you will forfeit your challenge exam privilege and it will be counted as one exam attempt. If you enrol in a course for which you received a challenge exam, your challenge exam privilege will be cancelled.

A student who fails to obtain an exam mark of at least 65 per cent is counted with an exam attempt and is required to complete the course in its entirety, including assignment submissions. You will not receive a supplemental exam privilege if you do not pass a challenge exam.

Refer to page 30 for information about deferring a challenge exam.

Applying for a Transfer CreditTransfer credits may be granted to currently enrolled students who have completed courses at post-secondary educational institutions, provided that the course content and standards are equivalent and are accepted by CGA Ontario. Please arrange for an official sealed transcript to be forwarded directly to CGA Ontario. Your CGA identification number must be referenced on the official transcript. Transfer credits will not be granted if the annual basic tuition fee (BTF) has not been remitted.

Processing of transfer credits takes up to 15 business days and you will receive an invoice for $50 per transfer credit granted.

The transfer credit policies for Ontario-based universities and colleges are available at www.cga-ontario.org. Transfer credit policies are subject to change without notice as course contents are revised. Your transfer credit will be cancelled if you enrol in a course for which a transfer credit has already been granted.

When taking equivalent courses through an academic institution to satisfy CGA Ontario’s prerequisite requirements, the transcript must be received by the transcript submission deadline (see previous column).

If you have not been granted a transfer credit in BC1 prior to your enrolment in the CGA program, you must complete BC1 through CGA Ontario.

22

Course Material

Delivery of 2009-10 course material will begin the week of August 10, 2009.

All textbooks and course material are delivered to you by courier. Course modules are accessible through the OLE. Course material cannot be delivered to apartment #s, PO Box #s, General Delivery addresses, RR#s or CGA Ontario.

Select one of the following three options as your delivery address:

• Your business address (next day delivery from date of shipment).

• Purolator shipping centre closest to your home (next day delivery from date of shipment).

• Your home address (experience indicates that home deliveries often cause considerable delay. Use this option only if the other two delivery options are not possible). Signatures are not required for home deliveries. You are responsible for costs if replacement is required.

Ensure that the delivery address you provide is the best one possible. A $50 fee may be charged for course material that is re-shipped because the initial shipment was unclaimed or must go to a different address. Track your course material shipment online at www.cga-ontario.org.

Most Purolator shipping centres have after-hours service so you can access your package after regular business hours. The address and phone number of your shipping centre will appear on your Confirmation of Enrolment. To find out the business hours of your shipping centre, call them directly quoting the information on your confirmation. You can pick up the package at your convenience.

Allow 5-10 business days when enrolling online for course material delivery, and a minimum of three weeks for course material delivery after submitting your paper-copy application. If you have not received your course material one week prior to course commencement, email [email protected].

Back-ordered MaterialNot all material will be available in August. Following is a list of courses with back-ordered material and approximate shipping dates. Check www.cga-ontario.org for updates.

AT1AU2 (winter and spring)BC2 (winter, spring and summer)CM1 (winter, spring and summer) PA2 (winter)PF1 and QU1

November 2, 2009

TX1 November 16, 2009PA1 (spring) & TX2 (spring) January 14, 2010

If you move before your material is delivered, you must advise CGA Ontario that you have books on back order when submitting your change of address. For inquiries regarding back-ordered items, please email [email protected].

Introductory PackageAll ST09 students will receive an introductory package. This package contains:

• 2009-10 Student Handbook: your reference to the policies and regulations determined by CGA Ontario’s board of governors and CGA Canada’s education committee.

• Mathematics for Business: The CGA Reference Handbook, covering basic arithmetic operations, algebraic concepts, simple and compound interest, annuities and statistics.

Students who re-enter the program after an absence will receive these handbooks only if they did not receive them previously.

CICA HandbookThe cost of the CICA Handbook is not included in any course fee. If required, a CD will be provided in your course material package from which you may purchase an electronic version of the appropriate version of the CICA Handbook. Electronic versions are licensed for one academic year only and are not updated. Paper-based versions along with tabs and binders may be purchased online.

Ethics Readings HandbookThere will be readings from this reference guide for business ethics required in most CGA courses. The Ethics Readings Handbook is accessed electronically, through the online learning environment (OLE).

STUDENT HANDBOOK 23

Computer Information

Internet AccessYou require a high speed internet connection in order to obtain course material, submit assignments, and communicate with other students and the CGA Ontario office.

SoftwareYou must have Microsoft Internet Explorer 7.0 or 8.0 to access the online learning environment (OLE). In addition, you are required to use Microsoft Word, Excel, and PowerPoint, 2003 or 2007.

Computer TutorialsTo ensure that you are able to use your equipment and the software provided, the Association has prepared a series of self-study computer tutorials. The tutorials cover the following topics:

CT1 Windows Basics CT2 Spreadsheet Using Microsoft ExcelCT3 Accounting Using Sage Accpac ERP 5.3A

If you are unfamiliar with basic computer functions and concepts such as file management, directory structure, memory types, systems files, etc., or are not an experienced user of the software applications such as Excel and Accpac, you should complete these tutorials.

CT1 and CT2 are relevant to every student using a computer for course work or other purposes. They are available through the OLE. CT3 is appropriate for all students taking FA2, FA3 and BC1. The CT3 tutorial will be included with the Sage Accpac ERP 5.3A software which is a required purchase for the above courses and case.

Computer Technical QuestionsThe online environment contains a Computer Support area, which includes FAQs, a discussion board arranged by topic, and other useful items. For personal issues such as passwords or purchases of electronic licenses, please contact [email protected].

Software Packages RequiredMicrosoft Office If students do not have ownership or other legal/legitimate access to Microsoft Word, Excel and PowerPoint, versions 2003 or 2007, they can purchase the Microsoft Home and Student 2007 edition of Microsoft Office at various electronics or stationery stores (e.g. Future Shop, Staples, etc.). This edition contains Word, Excel and PowerPoint, one or more of which is required in all courses. The cost is approximately $200. This material is not available through CGA Ontario.

Please note that if you are purchasing, you need the package Microsoft Office 2007 (for Windows). Do not buy the Microsoft Office 2008 (for Mac) package, as it is not compatible with the CGA program.

Sage Accpac ERP 5.3A, educational version (ACP) is available in stand-alone CD-ROM format only, and students purchasing it will also receive a copy of the companion tutorial, CT3. Those enrolling in FA2, FA3, or BC1 are required to purchase this package from CGA Ontario, if they have not done so previously. This is an educational product and can only function with data the Association provides.

Direct your inquiries about purchasing ACP through CGA Ontario to [email protected]. Software is non-refundable.

You will require access to the CICA Handbook for AT1/FA4

(accounting section), AU1/AU2 (assurance section) and PF1 (public sector section). If you do not have access to this resource, you may use the software version provided with the course material. The software version requires the separate purchase of a licence fee and the download of a licence file for the software to function. The licence file may only reside on one computer at a time.

Copyright and Professional EthicsAlthough you can prepare a working copy of most computer programs, you do not have the right to make copies for distribution or sale. Computer programs, like literary works, are the result of creative work; as such, copyright laws protect them. Software used in the CGA program is provided to you under special contractual arrangements and cannot be resold or otherwise distributed.

Minimum Student Computer System for 2009-10

The minimum computer system is outlined below and represents the lowest configuration that will allow a student to run the course software, access material and fulfill submission requirements. It will fall below the acceptable threshold within the next couple of years and will not be capable of meeting the program requirements by that time.

Required operating system and software The following are the required operating system and software applications for students in the CGA Program of Professional Studies:• Windows XP with Service Pack 2 or Windows Vista – English

language 32 bit versions only • Internet Explorer 7• Microsoft Word, Excel, and PowerPoint —2003, or 2007• Acrobat Reader 8.x • RealPlayer 10.x • Windows Media Player 11.x • Adobe Flash Player most recent version

Versions released after this document was published may not be fully supported. Students are strongly advised to have up-to-date antivirus software or an Internet security package. Students must have the ability to make changes to settings (including security) and install software (applications and browser plug-ins as required) on the systems they use.

Minimum student computer hardware The following is the minimum computer system required for running the above applications and the software provided for use with specific courses in the CGA Program of Professional Studies, and for interaction through Blackboard Academic Suite™ Online Learning Environment:• 1.4 GHz Pentium 4 or equivalent processor • 512 MB Memory • 2 GB unused hard drive space• DVD/CD-ROM drive• Video card with 64 MB onboard memory and DirectX

technology• 15” Monitor• Sound card and speakers • Broadband (high speed) Internet connection • Any Windows-compatible printer This configuration may not be adequate in future years or for other applications.

24

Withdrawals

Service charges and certain fees paid are non-refundable. These include all service charges, and all fees paid for application for transfer credit, transfer credits, former student evaluation, annual basic tuition, and exam deferral.

Course WithdrawalsIf you wish to change a course or transfer to another session after registering, your request must include any difference in course fees and a $50 withdrawal service charge, which covers withdrawal from the original course. You must adhere to course withdrawal deadlines when requesting any course changes.

Withdrawals from the business cases are subject to the same regulations as course withdrawals.

To obtain a refund and to avoid academic penalty (an exam attempt), you must withdraw online at www.cga-ontario.org or by email to [email protected] or in writing by registered mail, so your withdrawal is received on or before midnight of the course withdrawal deadlines listed below. Your partial course fee refund will be applied after service charge, course module fees and course material deductions are applied.

After midnight of the withdrawal date, there will be no refund and you will be considered as having one exam attempt.

Course Withdrawal Dates Session Course Begins Lecture Withdrawal Deadline Course Withdrawal Deadline

Fall Session September 7, 2009 September 21, 2009 October 12, 2009Winter Session December 7, 2009 December 14, 2009 January 4, 2010Spring Session March 15, 2010 March 22, 2010 April 12, 2010Summer Session June 7, 2010 N/A July 12, 2010

Allow four to six weeks for refund processing. Refunds are issued by cheque. If you are not the original payer, you are responsible for forwarding the funds to the appropriate person or organization.

Challenge and Supplemental Exam WithdrawalsFor refund eligibility, and to avoid academic penalty, you may withdraw from your exam until midnight of the withdrawal deadline listed below. Deferral fees are not refundable. If you do not withdraw and you do not write the exam, you will be counted as having an exam attempt in the course.

Exam Withdrawal DatesSession Exam Week Challenge Exam

Registration DeadlineSupplemental Exam Registration Deadline

Exam Withdrawal Deadlines

Fall Session November 30 – December 5, 2009

October 30, 2009 November 16, 2009 November 27, 2009

Winter Session March 8 – 13, 2010 February 5, 2010 February 16, 2010 March 5, 2010Spring Session June 7 – 12, 2010 May 7, 2010 May 25, 2010 June 4, 2010Summer Session August 31 – September 2,

2010June 4, 2010 August 16, 2010 August 27, 2010

Withdrawing from a lecture course automatically includes the refund of the $125 lecture fee. You may wish to withdraw from the optional lectures, yet continue your study in that course. If so, to receive the $125 lecture fee refund, write to the CGA Ontario office or email [email protected] before midnight so your communication is received by the deadline below. Should lectures be cancelled due to insufficient enrolment, the lecture fee portion of the course fee is refunded automatically.

Course material refunds are issued separately from course fee refunds, when the material is returned within two weeks of your withdrawal, at your expense, in unused condition to:

CGA Ontario240 Eglinton Avenue EastToronto ON M4P 1K8

Include your name, address and identification number in your package. Refunds will not be issued if the material is returned in damaged or used condition, including shrink-wrap removal. There are no partial refunds for course material.

STUDENT HANDBOOK 25

Course Sessional RequirementsUsing the online learning environment (OLE), you will participate in CGA Ontario’s objective to provide quality online education. The outcome will be a technology-enhanced course-delivery experience. Completed assignments will be submitted via the internet. Features include instant marking and feedback for all multiple-choice components of weekly assignments, where applicable. In addition, you will experience the latest in Internet collaborative tools. You will receive further instructions about accessibility from your online assignment adviser.

Assignments are marked and returned directly to the student. Assignments must be submitted according to the assignment schedule provided in the OLE.

Course assignment submission windows open the week of:

Fall Session September 7, 2009Winter Session December 7, 2009Spring Session March 15, 2010Summer Session June 7, 2010

2009-10 Assignment Schedule Foundation Level

FA1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)EM1 5 quizzes (weeks 2, 4, 6, 8, 10)LW1 5 quizzes (weeks 2, 4, 6, 8, 10)

FA2 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)QU1 5 quizzes (weeks 2, 4, 6, 8, 10)MA1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)CM1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)

FA3 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)FN1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)MS1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)Advanced Level

FA4 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)MA2 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)AT1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)AU1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)TX1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)PACE Level

FN2 5 assignments (weeks 2, 4, 6, 8, 9)AU2 5 assignments (weeks 2, 4, 6, 8, 9)MU1 5 assignments (weeks 2, 4, 6, 8, 9)MS2 9 assignments (drop box weeks 2, 5, 8, 9; online discussion weeks 1, 3, 4, 6, 7)TX2 5 assignments (weeks 2, 4, 6, 8, 9)PF1 5 assignments (online discussion week 1; individual assignments weeks 3, 6, and 9; collaborative report week 8)PA1 6 assignments (weeks 1, 2, 3, 4, 6 and 8; combination of drop box and online discussion)PA2 6 assignments (weeks 1, 2, 3, 4, 6 and 8; combination of drop box and online discussion)

Assignments

Foundation and Advanced LevelStudents in the foundation and advanced level courses complete a combination of online quizzes and/or assignments to earn up to 30 per cent of their final grade with the remaining 70 per cent earned from the final exam. There is no exam qualification requirement for courses in these levels.

For quiz and assignment requirements in courses in these levels, login to the OLE at www.mycgaonline.org.

PACE LevelPACE level courses have exam qualification requirements. Students are required to submit assignments and obtain a minimum overall qualification mark to write an exam. Exam grades are worth 100 per cent of the final mark.

For exam qualification requirements and information on all assignment changes, login to the OLE at www.mycgaonline.org.

26

Accounting Business Case (BC1) and Public Practice Audit Case (BC2)

Both BC1 and BC2 are offered in all four sessions. Refer to the Course Prerequisite table on page 15 for the prerequisites.

CGA Ontario will offer both BC1 and BC2 online. You will be advised of submission requirements and deadlines through the online learning environment (OLE). Note that students in other regions will not submit online in 2009-10.

The business case is marked out of 100 per cent; 65 per cent is a passing grade. Students achieving a grade of less than 65 per cent will be required to re-enrol.

Assignment Submission ProceduresLog into the online learning environment (OLE)1. Enter www.mycgaonline.org 2. Obtain your orientation to the OLE and other important

administrative information by selecting OLE Orientation at www.mycgaonline.org

3. Enter User Name (which is your student ID)4. Enter your password (provided by CGA Ontario). Forgot your

password? Click on the Password Notifier and your password will be emailed to the email address that is on file with CGA Ontario.

5. Select Login6. Click the assignment submission line.

Submit only one Microsoft Word file per assignment; no other files or no files of any other format are acceptable with the exception of files for BC2. The marker will not accept a duplicate copy of any assignment or additional work that was not included in the original assignment, regardless of when submitted.

Refer to assignment submission FAQs for further information.

Assignment MarkingMarkers are not required to correct your work. They will indicate your errors on the assignment and provide sufficient direction to allow you to research and correct them. Assignments are marked out of 100 per cent. You may access your assignment marks in the gradebook in OLE.

Markers may provide suggested solutions to students at their discretion, when they feel that the student could benefit. Copying and general distribution of suggested solutions among students contravenes the Code of Ethical Principles and Rules of Conduct - Rule 606.

Archived AssignmentsAll students are responsible for keeping a copy of marked assignments. CGA Ontario does not back up marked assignments.

Late Assignment Submission(s)Refer to the assignment schedule in the OLE for the late policy specific to your course.

Re-marking of AssignmentsIn PACE level courses, students have the opportunity to request a re-mark on assignments that score under 65 per cent. Assignment re-marking is not permitted on assignments in the foundation and advanced level courses. Assignment marks in these courses may be appealed after the final grade is released.

To request a re-mark send an email to your online assignment adviser providing detailed reasons for the request based on the course material. Requests sent without justification based on course material will not be reviewed. Students must send their request within seven days of receiving the original marked assignment from their marker.

Assignments

Assignments due in week 9 will not be re-marked due to time constraints.

Because of the nature of online discussion and collaborative group assignments, re-mark requests for these assignments will not be considered.

Examination QualificationPlease review the new qualification requirements for 2009-10 and refer to the policies and schedule in the OLE.

STUDENT HANDBOOK 27

Examinations

Fall Session (F) – December 2009MONDAY

November 30TUESDAY

December 1WEDNESDAYDecember 2

THURSDAYDecember 3

FRIDAYDecember 4

SATURDAYDecember 5

6:30 - 10:30 p.m. 6:30 - 10:30 p.m. 6:30 - 9:30 p.m. 6:30 - 9:30 p.m. 6:30 - 10:30 p.m. 6:30 - 9:30 p.m. 9 a.m. - 1 p.m.FN2 FA4 FA2 FA1 AU2 CM1 TX2PA1 PA2 MA2 MA1 MU1 FA3

MM1* MS1 OR2* LW1SP1* HC1* SP2* GM2*

MM2*OR1*

Winter Session (W) – March 2010

MONDAYMarch 8

TUESDAYMarch 9

WEDNESDAYMarch 10

THURSDAYMarch 11

FRIDAYMarch 12

SATURDAYMarch 13

6:30 - 9:30 p.m. 6:30 - 10:30 p.m. 6:30 - 9:30 p.m. 6:30 - 9:30 p.m. 6:30 - 9:30 p.m. 9 a.m. - 1 p.m.AT1 FA4 EM1 FA2 AU1 AU2CM1 PA2 LW1 MA1 FA3 FN2FA1 OL2* QU1 TX1 MA2 MS2FN1 OR1* OM1* MM1* MU1

RM2* SP1* OM2* MM2* PF1 Spring Session (S) – June 2010

MONDAYJune 7

TUESDAYJune 8

WEDNESDAYJune 9

THURSDAYJune 10

FRIDAYJune 11

SATURDAYJune 12

6:30 - 10:30 p.m. 6:30 - 10:30 p.m. 6:30 - 9:30 p.m. 6:30 - 9:30 p.m. 6:30 - 10:30 p.m. 6:30 - 9:30 p.m. 9 a.m. - 1 p.m.MS2 FA4 AU1 EM1 PF1 AT1 AU2PA1 FN2 FA1 LW1 TX2 CM1 MU1

FA3 QU1 OL2* FA2MS1 SP1* OR2* FN1TX1 SP2* MA1

HC1* GM2*OM1* OR1*

Summer Session (M) – September 2010

MONDAYAugust 30

TUESDAYAugust 31

WEDNESDAYSeptember 1

THURSDAYSeptember 2

FRIDAYSeptember 3

SATURDAYSeptember 4

6:30 - 10:30 p.m. 6:30 - 9:30 p.m. 6:30 - 9:30 p.m.FA4 AT1 AU1

OL2* EM1 CM1LW1 FA1TX1 MA2

HC1* MM1*MM2* OM1*OR1* OM2*

*Laurentian University degree courses

2009-10 Examination Timetable

28

Exam FormatMost CGA Canada exams will follow a mixture of question styles: i.e., multiple choice; short answer questions; true and false questions; number crunching questions; and longer essay type questions.

In the following foundation level courses all the questions will be in multiple choice format: LW1, EM1 and QU1.

PA1 and PA2 are competency based exams designed to test the student’s understanding of and ability to apply competencies gained in the program.

Exam blueprints will be available for all courses including PA1 and PA2. It is strongly suggested that students utilize the blueprints as part of their exam preparation procedures.

French ExaminationsFrench examinations will be provided in FA4, FN2, MU1, AU2, TX2, PA1 and PA2. If you wish to write a French exam you must email your request to [email protected] at least 12 weeks before the exam.

Examination LocationThe CGA Ontario examination centre is indicated on your Confirmation of Enrolment. Report a change of centre immediately. When advising CGA Ontario of an address change, indicate whether we should also change your examination centre. Forward your changes to [email protected].• Requests received for changes less than six weeks prior to an

exam session will not be reflected until the next session.• Each session, confirm the exam centre location at www.cga-

ontario.org in the secured Students section. • Examination location information will be available online at

www.cga-ontario.org two weeks prior to exam week.• All students are expected to re-check this website on the day of

the exam for possible last-minute changes.

Note that PA1 and PA2 examinations must be written at a designated CGA exam centre. They may not be written with special exam supervision.

Allowable Material in the Exam RoomAll necessary stationery will be provided. You must supply your own pen, pencil, ruler, flow chart template (for MS1 only) and eraser.

For EM1, LW1, QU1, PA1 and PA2, exam writers must bring an H.B. or #2 pencil. Pens cannot be used on the scan forms. Pencils will not be available at the exam centre.

Pocket calculators are allowed in the examination room, but are limited to non-printing, silent calculators that have no more than one line of display and no alpha keys, i.e., no text messaging. No other mechanical, electronic, or other type of aid or material is permitted. Following is a list of functions that are useful for examination purposes. You may wish to use this list as a guideline when purchasing your own calculator. • On/Off/Clear: turns calculator on - off and clears display • Mode: three different modes - statistics, financial and profit

margin • Display: 10 digits • Store: stores the displayed numeric value in the memory

• Recall memory: Displays the number stored in memory • Arithmetic keys: =, +, - , x , ÷, +/-(change sign) • Math operations: = 1/x (reciprocal), x2 , yx, y1/x ,lnx (Natural

Logarithm), ex (Natural Antilogarithm) , square root • Percentage: add-on percentage, discount, percentage ratio

and percentage change • Margin and mark-up • Compound interest: present value and future value • Annuity compound: present value of annuity and annuity due

and future value of an annuity and an annuity due. • Special monthly compounding or payment periods for annuities. • APR and EFF: Annual percentage rate and Annual effective rate • Balance, interest and principal for a single payment and for a

range • Statistics: Data mean, standard deviation, population

standard deviation, sample standard deviation, intercept/slope, correlation and predicted value.

Below are the allowable examination room materials for individual courses:

Personal & Corporate Taxation (TX1) and Advanced Personal & Corporate Taxation (TX2)Only the Canadian Income Tax Act, 88th Edition, CCH Canadian, 2009*, will be allowed as acceptable examination room material. If you are writing a deferred or supplemental exam it is your responsibility to ensure you have the correct edition of the Canadian Income Tax Act for the session in which you will write.

Annotations are allowed and must be in the student’s own handwriting. Students may not insert or affix any original or photocopied pages from any source, including textbooks, modules, prior or practice examinations, assignments, marker comments sheets, lecturer handouts, etc.

Annotations on permanent pages of the Act may be written in pencil or pen, and may include:• Notes drawn from prior examinations, assignments or marker

comments sheets. • Tips and hints suggested by markers, lecturers, and/or

reviewers. • Notes drawn from textbook or course modules. • Notes drawn from Income Tax Bulletins or other course materials. • Notations to course modules, textbook, Income Tax Bulletins,

or other course materials.

The Act may be tabbed with standard index-sized tabs, or with post-it notes. Students may use post-it notes (no larger than 3.75 cm x 5 cm or 1½ x 2) for indexing purposes only in order to reference a section or page number. Larger post-it notes, or post-it notes used for any other purposes, are considered page additions and are not permitted. Only one index tab or post-it note per page is allowed. Multiple tabs, or multiple post-it notes on a page, will be considered a violation of allowable examination room materials.

* Canadian Income Tax Act with Regulations, 86th Edition, CCH Canadian, 2008 is allowable exam room material when writing Personal & Corporate Taxation (TX1) in the September 2009 exam session and Advanced Personal & Corporate Taxation (TX2) in the December 2009 exam session.

Examinations

STUDENT HANDBOOK 29

Examinations

Business Communication (CM1)CGA Ontario will allow the use of an English or translation dictionary or thesaurus as a reference document when writing the Business Communications (CM1) examination. No electronic version of a dictionary/thesaurus is permitted. Dictionaries/thesauruses are allowed only for the Business Communications (CM1) course exam. The dictionary and thesaurus can be highlighted or underlined, cross-referenced, tabbed or indexed. Students may not include any study notes, lesson notes or loose papers within the reference document.

The dictionary may be tabbed with standard index-sized tabs, or with post-it notes. The same policy applies to the dictionary as with the Tax Act tabs mentioned in the previous section.

Examination invigilators will check each student’s dictionary to confirm that it complies with allowable examination room materials regulations. Any student whose dictionary contains additional pages, or in any other way contravenes the allowable examination materials regulations, will have his or her dictionary confiscated by the invigilator at the end of the examination when their examination booklet is turned in. Further, these students will face disciplinary action by the Association, including the possibility of a mark of zero for that examination, and a requirement that they re-enrol in the course.

Examination Instructions Students must leave all coats, bags, purses, cell phones and pagers at the front or side of the exam room. The invigilator is not responsible for these items. Please ensure that all personal cell phones and pagers have been turned off.

Signed personal photo identification is required for exam room admittance, i.e., driver’s licence or passport. All identification must be face up on the desk. This will be checked and returned to you.

Students must complete the identification form provided by the exam invigilator prior to the commencement of the exam.

The following warning will be announced prior to each examination:

“Students are hereby informed that those found having in their possession or using material, notes, publications or any other means of assistance during an examination which have not been specifically authorized to be used for the examination will automatically receive a zero grade for that paper and will be required to appear before the vice-president, student services, to show cause why they should be retained in the program of professional studies.”

• Write your identification number, course name, examination centre, language and date on each exam booklet. Ensure that you have the correct exam question paper. Do not write your name on the front page or within your exam answer booklet.

• Talking, passing or receiving notes, or communicating in any manner with other candidates in the exam room or persons outside the exam room, is strictly prohibited. Electronic communication devices, such as cell phones, palm pilots, pagers, etc. must be turned off. It is also an offense to leave

completed or partially completed answer scripts exposed to the view of other candidates. Do not write notes to the examiner (such as “this is my final exam attempt, my program time limit is up,” etc.) in your exam answer booklet. All exam candidates who violate the above will be referred to CGA Ontario’s discipline committee. Prohibited devices will be confiscated.

• Descriptive, i.e., subjective and essay exam portions, must be written in ink. Calculations, journal entries, rough work and work sheets may be submitted in either pen or pencil.

• Do not write on the exam question paper. Only work written in the exam booklet provided will be marked. Show all formulae and calculations on the left page of the answer paper for full marks.

• Clearly number each exam answer. If your handwriting is difficult to read, print using block letters. Begin each question on a new page. If you have continued or restarted a question on another page out of the normal sequence, number your pages and state where the rest of the question is located (e.g., Question 3 continued on page XX) to ensure that the balance of the question will be marked. When you answer essay-type questions, write on every other line (double spaced) to facilitate any changes or additions to the original answer.

• Use the right-side page of the answer booklet only, and use the left-side page for rough work. For the examiner’s reference, clearly label the rough work to correspond with the exam question. The marker will refer to it if he/she sees you have had difficulty with a question and may credit marks accordingly. Answer multiple choice questions in the booklet provided, not on the exam paper.

• The exam supervisor cannot discuss the paper with you before or during the exam. If you believe there is an error, state in your booklet what assumptions you have made in answering the question.

• If you need to attend the washroom during the exam you will, at minimum, be required to sign in and out.

• Exam booklets are the property of CGA Canada. Return all booklets intact, (whether used or unused), to the exam supervisor. Booklets are not to be removed from the exam room. Each student must turn in at least one exam booklet. Pages may not be removed from any booklets. Failure to do so will result in a grade of zero. Any booklets containing any writing will count as an exam attempt.

• Students who finish the exam prior to the end of the allocated exam time will not be allowed to leave the examination room with printed questions. A student who finishes the exam within the last 15 minutes must remain seated until the exam conclusion. Please bring a self-addressed, stamped envelope to your examination if you want your exam question paper mailed to you should you want to leave the exam room earlier than the end of the allocated exam time. EM1, LW1, QU1, PA1 and PA2 exam question papers may not be removed from the exam room under any circumstance.

30

• You must stop writing immediately and close your exam booklet when the exam is over. Failure to do so is an exam violation.

Examination DeferralsAn exam deferral will be processed only if you have satisfied the exam qualification, if applicable. Experience has shown that examination success is affected if an exam is deferred.

By choosing an exam session within the next two exam offerings, a student who requests an examination deferral may:

a. Defer an examination for any reason. Print Exam Deferral Request Form (available online at www.cga-ontario.org) and submit it to the CGA Ontario office: • Weekday exam - by 4:30 p.m. the day of the scheduled exam • Saturday exam - by 4:30 p.m. on the Friday directly preceding a Saturday examb. Request an exam deferral, due to illness on the day of the scheduled exam; in this situation, complete and submit the Exam Deferral Request Form no later than the Monday following exam week with supporting medical documentation. c. Defer an exam if the student has two CGA examinations scheduled on the same day. If one of the exams has been deferred previously, it may not be deferred again. • Weekday exam - by 4:30 p.m. the day of the scheduled exam • Saturday exam - by 4:30 p.m. on the Friday directly preceding a Saturday exam

A $150 deferral fee must accompany your deferral request. This applies to all exam deferrals – sessional, supplemental and challenge exams.

You must adhere to the above procedures or your exam will not be deferred. You may not access the course material of the deferred exam until the session in which the deferred exam is scheduled. You are responsible for any changes to course material.

An exam may be deferred only once regardless of the circumstance, medical or otherwise. The session you indicate on your Exam Deferral Request Form is final; changes are not permitted.

If you do not write your deferred exam, it will be considered an exam attempt.

If you are deferring an exam that is not offered until the following academic year, all applicable fees, i.e., annual non-refundable basic tuition fee (BTF), supplemental exam fee, must be paid prior to the enrolment deadline for the fall session of the new academic year.

The supplemental exam fee must be paid before a supplemental exam may be deferred.

When an exam is deferred, your exam grade is 100 per cent of your final mark. Quiz and assessment marks are not counted.

Examination Results You must obtain a final mark of at least 65 per cent to successfully

complete a course. Less than 65 per cent is considered a failure. After four failures in any one course, a student will be withdrawn from the program (see page 31).

CGA Ontario releases examination results online and by mail. Results are not released over the telephone.

PA1 and PA2 Examination ResultsRather than a percentage mark, students receive a pass/fail status on each competency tested on the PA1 and PA2 exams. Those who receive “fail” status will receive a competency performance report with their exam result. The report details the performance level demonstrated in eight competencies assessed by the examiner. All competency groupings must be successfully completed on one examination for a candidate to receive “pass” status in the course.

Students who do not write their PA1 or PA2 exam must re-enrol and must re-qualify to write the exam.

Students who do not pass their PA1 or PA2 exam and who have missed two or fewer competency groups are eligible for a PA Rewrite examination at the next offering. Payment of a $500 PA Rewrite exam fee is required.

Exam Release Dates

December 2009 Exam Session: February 1, 2010March 2010 Exam Session: May 10, 2010June 2010 Exam Session: August 3, 2010September 2010 Exam Session: November 1, 2010

You will not receive examination results until any outstanding fee is remitted by Visa/MasterCard/American Express, money order or certified cheque.

Unsuccessful Exam AttemptsFailing to qualify for a scheduled exam in a course that requires qualification constitutes an exam attempt. You must re-enrol in a course if you obtain less than 50 per cent on the exam, or if you obtain less than 65 per cent on a supplemental exam, excluding PA1 and PA2.

Starting in 2009-10, students who are eligible to write an exam and do not withdraw, defer or write the exam will be charged with an examination attempt.

Students who have been examined more than once in a course will be advised of the WebTutor resource available to them.

Supplemental ExaminationsA supplemental examination is offered to a student who has failed to obtain a passing mark (65 per cent) but who has obtained a mark of 50 per cent or more on a sessional (initial exam writing for the course) exam.

If you receive a supplemental exam privilege you do not submit weekly course assignments. You have the right to waive a supplemental exam and re-enrol in the course. Your supplemental

Examinations

STUDENT HANDBOOK 31

Examinations

exam privilege will be cancelled should you re-enrol in the course. The supplemental exam must be written the next time the exam is offered. It is worth 100 per cent of your final grade as quiz marks are not carried over.

Supplemental exam registration notices are mailed immediately following the release of exam results. You will not be registered to write a supplemental exam unless the $250 supplemental exam fee is submitted by the date indicated on the supplemental exam registration notice. All supplemental examinations are scheduled for the exam offering immediately following your sessional exam. After registering for your supplemental exam, you may request a deferral if you cannot write it in the next available session. You may visit www.cga-ontario.org for the Exam Deferral Request Form. A student is responsible for any changes in course material (texts, online modules, CICA Handbook revisions) resulting from an exam deferral or a supplemental exam privilege. Refer to the examination timetable, page 27.

Examination failure does not prevent you from proceeding with your studies unless the failed exam is a prerequisite for a subsequent enrolment.

If you want information regarding your exam performance, request an exam regrade, exam critique or an administrative review described below.

Examination Performance Information The 2009-2010 Regrade, Critique or Administrative Review form is available at www.cga-ontario.org. To make a request, fill out this form and fax to 416-322-6481 by the deadlines in the next column.

Confirmation of your request for a regrade, critique or administrative review is mailed within two weeks of your request. It is your responsibility to email [email protected] if you do not receive your confirmation.

RegradeA regrade includes an exam mark analysis (breakdown of marks received per question and sub-question) and a re-reading of the student’s exam paper by independent evaluators. The exam regrading fee is $150 and non-refundable. Please allow a minimum of four weeks to receive your regrade. Regrades are not available for PA1 or PA2.

CritiqueThe critique is a critical analysis by the examiner of a student’s paper. A critique does not include a regrading of your exam paper but does include a marks summary, a general comment on the paper, and specific comments on the answer given to each question. The exam critique fee is $175 and non-refundable. Allow a minimum of four to six weeks to receive your critique. Critiques are not available for EM1, LW1, QU1, PA1 or PA2.

PA Administrative ReviewAn administrative review is not a regrade or critique but an independent clerical review to ensure all forms have been properly completed. No comments or report will be provided. The reviewer will only confirm that no error was made in the marking of the exam paper. This review is available for $200, which is non-refundable.

Final Date to Request a Regrade, Critique or Administrative ReviewDecember 2009 exam February 22, 2010March 2010 exam May 31, 2010June 2010 exam August 23, 2010September 2010 exam November 22, 2010

Requests made after these deadlines will not be considered, regardless of circumstances.

As CGA Ontario cannot guarantee receipt of your regrade or critique from CGA Canada prior to the next exam offering, you should be prepared to write a supplemental exam in the current exam session offering or request an exam deferral.

Allowable Examination AttemptsYou are allowed a maximum of four exam attempts to pass a CGA course.

A successful attempt is one in which you receive 65 per cent or more on the examination.

An unsuccessful attempt, which counts as one of your allowable exam attempts, may be one in which you:

• write an examination but do not obtain 65 per cent;• for PA courses, fail one or more competency groupings and/

or do not have the required assignment marks for exam qualification;

• do not provide a written notice of course withdrawal by the deadline listed on page 24 – considered an exam attempt;

• write a challenge examination for one of the CGA courses but do not achieve 65 per cent; or

• write a supplemental exam but do not achieve 65 per cent.

Refer to exam qualification information in the online learning environment (OLE).

You are permitted to switch between option courses without limitation, provided you do not exceed eight examination attempts in such courses and do not attempt any one option course more than four times. When you decide to attempt an option course for a fourth time, all rules and regulations as they relate to the allowable exam attempts policy apply.

The Association gives an early warning to a student who has made three unsuccessful exam attempts to pass a CGA course. You will receive a written notice from CGA Ontario.

A student who does not pass a course by the fourth attempt is subject to compulsory withdrawal from the program. This may be appealed only if the course is at the advanced or PACE level. Appropriate course credits for work previously completed may be granted at the time of re-entry. You will also need to satisfy any new program requirements.

Examination ReprintsReprints of past examinations are available in the online learning environment (OLE).

32

Academic Proficiency AwardsCGA Ontario recognizes academic excellence annually by awarding medals to Ontario candidates in the national examinations. Students need not apply for academic proficiency awards; they are granted automatically. All awards have tie-breaking criteria and are subject to change by CGA Ontario board approval.

For a complete list of awards and criteria, refer to www.cga- ontario.org.

Nominate an Outstanding MentorCGA Ontario presents the Lorna Henderson Outstanding Mentor Award to a CGA whose dedication, guidance and leadership to prospective students and current students in the CGA program have made a significant contribution to the students’ quality of life and professional development by building strong and ongoing relationships. It gives students in the CGA program an opportunity to formally recognize the supportive personal and professional guidance and encouragement they have received from a mentor. It also specifically recognizes the life-enriching efforts of CGA mentors. Other CGA Ontario awards focus on more formal chapter, Association and community involvement; the mentoring award acknowledges the individual nurturing that helps strengthen the membership framework. Submission of a nomination must be received before January 18, 2010. If you wish to submit a nomination, the form will be available online from November 2009 to January 2010.

Recognition of Honours LettersCGA Ontario also recognizes students who obtain 80 per cent or higher on a CGA examination during an academic year. Recognition-of-honours letters are forwarded by the vice president, student services, after the September, December, March and June exam sessions.

Academic Performance and ReviewStudents are required to meet the academic performance standards while registered in the CGA program of professional studies. Academic performance will be reviewed on a periodic basis to ensure that students are making reasonable progress towards their CGA designation within their program time limit.

Students must complete a minimum number of eligible courses within their academic performance review periods. Please refer to the flow chart on page 34 for additional details.

The summer session will be excluded from the academic performance review period. However, if a student passes an exam offered by CGA Ontario during the summer session, the course will be accepted towards meeting the performance criteria for the next review date.

When students have three or fewer courses remaining in the CGA program they are no longer subject to the academic performance review.

For details regarding the review process and Frequently Asked Questions (FAQs), refer to www.cga-ontario.org.

Administrative Policies

Program Time LimitThe number of academic years allowed to complete the program was determined upon your initial enrolment. This time limit is based on the number of original transfer credits granted. An additional two years is included in your program time if you are required to obtain a degree. Your personal program time limit is indicated on your:

• Confirmation of Enrolment• Application for Re-enrolment• Personal Data – Online Information

If, for example, your time limit is 2010, this means that you have until June 2011 to complete your studies.

# of transfer credits granted upon initial enrolment1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

10 10 9 9 8 8 7 7 6 6 5 5 4 3 3

Maximum # of years allowed to complete the CGA program of professional studies

Regardless of the initial session of your enrolment, each academic year will count as a complete academic year towards your time limit. If you write an examination or enrol in a course, whether you complete it or not, it is considered one full academic year towards your time limit.

If you need to take inactive years during your program of studies, you can apply your inactive years when you reach your program time limit. A maximum of two inactive years can be applied.

CGA Ontario grants a one-time, one academic year administrative extension to students who have three or fewer courses left (excluding business cases) to complete the program.

Note: When students re-enter the program after an absence, they will be advised of their individual time limit, which is based on their previous enrolment history and former time limit.

Compulsory Withdrawal from the ProgramStudents are withdrawn from the program for:• Non-payment of fees.• Conduct deemed to be unethical or unprofessional. Students

are required to discharge their duties and responsibilities in accordance with the Code of Ethical Principles and Rules of Conduct and are subject to disciplinary action for any offense which constitutes a breach.

• Failure to comply with other CGA Ontario policies and procedures including but not limited to respectful workplace and student integrity standards.

• Failure to meet practical experience requirement after extended three year period.

• Failure of four examinations in a course.• Failure of eight examinations in option courses.• Failure to complete the required program within the program

time limit.

Academic Performance

STUDENT HANDBOOK 33


• failure of four examinations in the combined auditing courses (MU1/AU2)

• failure to meet academic performance

The manager of admissions and registration may re-admit a withdrawn student after a period of at least two years from the year of withdrawal. A re-entering student is subject to a re-evaluation of course credits and work experience (PEAQ) previously completed, and must meet program requirements applicable at the time of re-entry. A student is allowed a maximum of two re-entries, either through compulsory or voluntary withdrawal.

Appeals PolicyThe appeals process provides students with an appeal function regarding the application of Association education withdrawals. The adjudication of all appeals shall be conducted in a manner to ensure equity, fairness, consistency, flexibility, transparency, and timeliness. The decision of the committee is final and binding.

Appeals regarding assignments, examination marks or other administrative decisions will not be reviewed by the Appeals Committee.

The following situations will be considered for appeal:

• Program time limit• Four times examined (maximum one appeal only)• Re-appeal (maximum one appeal only)• Academic performance

Students who have not completed the academic program during their administrative extension have the right to make one appeal to the Appeals Committee, if they meet one or more of the following criteria:

A. They have no more than two CGA courses to completeB. They have made reasonable progress toward completing the

academic requirements of the program by passing at least one of the remaining courses

C. They have been faced with extraordinary circumstances that precluded completion of the academic requirements.

Students may re-appeal for one final time if they meet one of the following criteria:

A. They have not successfully completed a PACE level course, including PA1 or PA2 within the allowable attempts and if they meet one or more of the time limit or appeal criteria listed above.

B. They have only one subject remaining to complete the program and who have been previously granted extension(s).

C. Their previous appeal has been denied and they have new supporting evidence.

Address appeal letters to the attention of chair, Appeals Committee. These letters must:

• Be word-processed.• Explain clearly and concisely why the student has not been

able to meet the criteria in question.• Be accompanied by supporting documents where applicable

(e.g., medical, legal certificates).• Be signed by the student.• Be mailed or faxed and must reach the Association office no

later than three weeks after the official exam result release date.

34


The summer session (session 4) will be excluded from the academic review. However, if students pass an exam offered by CGA Ontario during the summer session, the credit will be accepted towards meeting performance criteria for the next review date. In the first year of entrance

must have one course (can be one pass or one

new transfer credit*)

Requirement MetReview will be after two years.Must complete three courses.

Requirement Not MetPlaced on special review for a

year. Must complete two courses in three sessions, one must be a

CGA national exam.

Special Review Requirement Met

Review will be after two years.Must complete three courses.

One must be CGA national exam in the two years.

Review will be every two years.Must complete three courses.

Has minimum of one Pass or one

transfer credit out of two courses required.

Has not passed any of the two courses.

Extended Special Review

One year final extension must complete two courses in three

sessions (one must be CGA national exam).

Withdrawn from the program.

MetExtended special review

requirement.

Not MetExtended special

review requirement.

Withdrawn from the program.

Requirement Not Met in Special Review Year

*New transfer credit is a credit transferred from an outside institution 30 days after your first registration in a CGA course.

A B

C

CF

DE

STUDENT HANDBOOK 35

Practical Experience Assessment Questionnaire (PEAQ)

The Practical Experience RequirementAs an integral component of their professional preparation, CGA students must demonstrate their ability to apply the knowledge and skills gained from their formal education to a workplace environment. Students are expected to assume successively higher levels of hands–on financial management responsibilities as they advance to the certification level of the program of studies. For certification, students must demonstrate to the Association that they have progressed to an employment position(s) that requires a well-rounded knowledge of, and a professional level of responsibility in, such areas as accounting, finance, audit, taxation, strategic planning, and the management of knowledge, human resources, projects, and other organizational resources. As you progress through the program, you are expected to obtain practical experience commensurate with your level of studies. However if your experience is not compatible with your level of studies, you will be permitted to continue with your academic studies. Students not achieving the practical experience requirement will have their certification delayed.

Student ReportingWhen you have five or fewer CGA courses left to complete the program—excluding degree courses—it is mandatory to submit the practical experience assessment (PEAQ) form. The Association contacts students via a special mailing to request a PEAQ submission. Only students required to submit the PEAQ will have access to the online form in the CGA Ontario website.

Submitting a PEAQ FormOnly an online submission of the PEAQ form will be accepted. Faxed or electronic copies are not acceptable. PEAQ forms, guidelines, frequently asked questions (FAQs), and the competency document are located in the student section of our website under www.cga-ontario.org. Most questions about practical experience are answered in the FAQs. If you do not find the answer to your question, send an email to [email protected]. CGA Ontario recommends that you keep a copy of your PEAQ.

Assessment of ExperienceThe Association will review the PEAQ form and related documents submitted by the student to determine if the student has met the Association’s requirements for certification. CGA practical experience is assessed on the basis of professional competencies. To qualify for certification, all candidates must attain a specific set of competencies through approved full–time work experience. This normally requires 36 months. Of the total experience requirement outlined, all students must have one year of accounting/financial experience at a professional level in Canada to be certified.

Employment in Professional Practice Experience in the professional practice sector will be considered for evaluation only if it is supervised by an accountant holding a professional Canadian accounting designation (i.e., a CGA, CA or CMA). Self employment in public practice is ineligible for consideration unless performed on a contract or per diem basis for, and duly supervised by, a professional accountant holding a Canadian accounting designation.

Note: Changes to licensing for public accountants in the province of Ontario may necessitate changes to this rule at any time.

Verification of ExperienceA qualified supervisor must validate the student’s reported practical experience. The qualified supervisor is one who has a professional accounting designation acceptable to the Association and who is familiar with the student’s experience. Please refer to our website www.cga-ontario.org for more details.

Submission DatesThere is no deadline for submission of the PEAQ; however, students who have not met the practical experience requirement after all academic and degree requirements have been met will have their membership delayed

Incomplete FinalistIncomplete finalists are students who have completed all of their academic courses and degree requirement, but have not yet satisfied the required practical experience. Students are granted up to three additional years, after completion of academics, to upgrade their experience. Incomplete finalists are required to pay the annual basic tuition fee each year to maintain their student status, maintain their program sequence, and to ensure they continue to receive student mailings.

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Laurentian Degree Partnership

The CGA degree requirement is an exit rather than an entrance requirement for all students in the CGA program of professional studies. The degree may be from any approved post-secondary degree-granting institution and may be obtained in any field.

CGA Canada has degree opportunity agreements with Laurentian University for an honours bachelor of commerce degree and a master of business administration degree.

The degree partnership agreements arranged by CGA Canada have been designed to fully satisfy the degree requirement for CGA certification. Students admitted to the Laurentian programs may attain CGA professional certification as well as a degree from a fully accredited Canadian degree-granting institution, while continuing to work full time.

To satisfy the degree requirement, students who do not currently hold a degree are strongly advised to apply for admission to the Laurentian HB Comm. program.

To apply for admission, students must be enrolled in the CGA program and have successfully completed, or been granted, transfer credits for all foundation level courses of the CGA program.

For further information, please visit www.cga.laurentian.ca.

STUDENT HANDBOOK 37

Professional Certification Requirements

To qualify for membership, students must complete a minimum of four PACE Level CGA courses/exams. In addition to successful completion of all academic requirements, students must satisfy the work experience requirement (PEAQ). For the course and degree requirements, please refer to the program requirements on page 20.

Application for MembershipOnce all certification requirements are met, you will receive instructions concerning payment of initiation and first year’s membership dues. You will also be asked to complete an application for membership form.

Deadlines related to certification requirement documentation submission are listed below. Extensions will not be permitted. If required documentation is received after the deadlines, the application for membership will be delayed until the next available session.

Final Exam (Finalist Code)

Practical Experience Confirmation Verifying Degree Requirement has been Met

Submission of Official Sealed Transcripts for Transfer Credit

CGA Exam Release Information Regarding Application for Membership Mailed

September 2009 (09/09)

October 16, 2009 October 23, 2009 October 16, 2009 November 2, 2009 November 23, 2009

December 2009 (12/09)

January 22, 2010 January 27, 2010 January 22, 2010 February 1, 2010 February 15, 2010

March 2010(03/10)

April 23, 2010 April 20, 2010 April 23, 2010 May 10, 2010 May 24, 2010

June 2010(06/10)

July 16, 2010 July 23, 2010 July 16, 2010 August 3, 2010 August 16, 2010

September 2010(09/10)

October 15, 2010 October 22, 2010 October 15, 2010 November 1, 2010 November 22, 2010

For information regarding application for membership, please email [email protected].

To be eligible for admission to membership, you will:

• Be of good character.• Be not less than 18 years of age.• Have passed the academic examinations and met the experience, university degree, and communication requirements prescribed by

the CGA Ontario board of governors.• Submit your application for admission to membership on the prescribed form and file it with the member registrar at CGA Ontario.

The application, when presented to CGA Ontario’s board of governors, will be accompanied by evidence that the applicant has passed the academic examinations prescribed by the board, met the experience requirements and, while registered as a student of the Association or any affiliated organization, has displayed the ability and willingness to conform to CGA Ontario’s Code of Ethical Principles and Rules of Conduct.

Applicants, whose applications are approved by the board, and who have made payment of dues and fees, become members of the Association. Each new member is issued both Ontario and national membership certificates, along with a membership card.

Use of the CGA designation is prohibited until after the board has accepted applicants as members. You will be notified by mail once you have been accepted into membership.

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Index

AAcademic performance 32 Accpac 17, 18, 23Administrative review 31Allowable exam attempts 24, 30, 31, 33Allowable exam material 28Appeals 33Assignments 25Awards 32

BBack-ordered material 22Bank of Montreal 17Basic tuition fee 12, 17, 21, 30Business Cases 24, 26

CCall centre (contact centre) 10Calculator 28Certification, professional requirements 37Challenge examination information 21, 24, 30Commence dates 16, 25Committee, appeals 33Computer information 23Computer requirements 23Confirmation 10, 13, 32Contact centre 10Contacting CGA Ontario 10Course enrolment 21, 22Course material 17, 18, 19, 22, 28Course modules 22Course offering table 14Course withdrawal guidelines 24Critique 31

DDates, important 4, 5Deadlines 4, 5, 21, 24, 31Deferral, exam 30Degree requirement 36Disqualification 24

EEmail 10Enrolment 12, 13, 21, 22EPAS, see PEAQ Ethics Readings Handbook 22Exam centre 28Exam attempts 24, 30, 31, 33Exam, allowable materials 28Exam deferral 30Exam, French 28Exam performance information 31Exam reprints 31Exam results 30, 31

Exam, supplemental 30, 31Exam timetable 27Exam writing instructions 29, 30

FFax 10Fee table 17Financial support 17French exam 28

HHelp line (contact centre) 10Holidays, statutory 11Hours, office 11

IImportant dates 4, 5Inactive 12, 32Introductory package 22Integrity policy 7

LLaurentian University 36Lecture table 16Lifelong learning plan 17Limit, time policy 32Line of credit 17Location, exam 28

NNational academic integrity policy 7

OOffice hours 11Online learning environment (OLE) 25, 26

PPA1 16, 30, 31PA2 16, 30, 31Password 13PEAQ 35Performance, academic 32Plagiarism 7Policy, time limit 32Practical Experience Assessment Questionnaire 35Prerequisite table 15Privacy policy 9Probation, academic 32Professional certification requirements 37Program sequence chart 20

QQualification 25, 26

RReceipts 4, 10Re-enrolment 12, 13Regrade 31Relocating to another province 11Re-marking, assignments 26Requirement, degree 36Requirements, professional certification 37Resources 10Results, exam 30, 31

SSeminar offerings 16Software 23Start dates 4, 5, 16, 25Statement of fees 10Statutory holidays 11Student responsibilities 6Student integrity 9Submission 26Supplemental exams 30, 31

TTables 14, 15, 16, 17, 21, 22, 24, 25, 27Textbooks 18, 19Time limit policy 32Transcripts 11Transfer credits 21Transfering of student file 11Transfer-out 11Tutorials, software 23

WWebCoach 12Web resources 10WebTutor 12, 30Withdrawal, compulsory 32Withdrawal guidelines 24Writing instructions, exam 29, 30

Association Offices

CGA Canada Head Office100 - 4200 North Fraser WayBurnaby, British Columbia V5J 5K7Tel: (604) 669-3555 Fax: (604) 689-5845www.cga.org/[email protected]

Ottawa Office1201 - 350 Sparks StreetOttawa, Ontario K1R 7S8Tel: (613) 789-7771 Fax: (613) [email protected]

CGA Alberta325 Manning Rd NE, Suite 100Calgary, Alberta T2E 2P5Tel: (403) 299-1300 Fax: (403) 299-1339Toll free: (800) 661-1078www.cga-alberta.org [email protected]

CGA British Columbia300 - 1867 West Broadway, 3rd FloorVancouver, British Columbia V6J 5L4Tel: (604) 732-1211 Fax: (604) 732-1252Toll free: (800) 565-1211www.cga-bc.org [email protected]

CGA Manitoba4 Donald Street SouthWinnipeg, Manitoba R3L 2T7Tel: (204) 477-1256 Fax: (204) 453-7176Toll free: (800) 282-8001www.cga-manitoba.org [email protected]

CGA Student Services – Maritime Region Inc.403 - 236 St. George Street, P.O. Box 5100Moncton, New Brunswick E1C 8R2Tel: (506) 857-2204 Fax: (506) 852-4450Toll free: (800) [email protected]

CGA New Brunswick236 St George Street, Suite 10Moncton, New Brunswick E1C 8T6Tel: (506) 857-0939 Fax: (506) 855-0887Toll free: (877) 462-4262www.cga-nb.org cganb@cga-nb,org

CGA Newfoundland and Labrador294 Freshwater Road, Suite 201St. John’s, Newfoundland A1B 1C1Tel: (709) 579-1863 Fax: (709) 579-0838Toll free: (800) [email protected]

CGA Northwest Territories/Nunavut PO Box 128, 3rd Floor5016 50th AvenueYellowknife, NWT X1A 2N1Tel: (867) 873-5620 Fax: (867) 873-4469www.cga-nwt-nu.org [email protected]

CGA Nova Scotia1801 Hollis Street, Suite 230Halifax, Nova Scotia B3J 3N4Tel: (902) 425-4923 Fax: (902) [email protected]

CGA Prince Edward Island18 Queen Street, Suite 105 Box #3 Charlottetown, PEI C1A 4A1Tel: (902) 368-7237 Fax: (902) 368-3627Toll free: (800) 463-0163www.cga-pei.org [email protected]

CGA Quebec500 Place d’Armes,bureau 1800Montréal PQ H2Y 2W2Tel: (514) 861-1823 Fax: (514) 861-7661Toll free: (800) [email protected]

CGA Saskatchewan114 - 3502 Taylor Street EastSaskatoon, Saskatchewan S7L 5H9Tel: (306) 955-4622 Fax: (306) 373-9219Toll free: (800) 667-4754www.cga-canada.org/saskatchewan [email protected]

CGA Yukon TerritoryRPO, Main Street, P.O. Box 31536 Whitehorse, Yukon Y1A 6K8Tel: (867) 668-4461 Fax: (867) [email protected]

International Offices

CGA Hong Kong14B Dah Sing Life Building99-105 Des Voeux Road Central Hong KongTel: 852 2858-1712 Fax: 852 [email protected]

ChinaBeijing Representation Officec/o Techscien Professional Education InstituteRoom 304, Tower B, Jia Li Building180 Beiyuanlu, Chaoyang DistrictBeijing, 100101, P.R. ChinaTel: (86 10) 6491-6570 or 6496-2183 Fax: (86 10) 6492-1279 [email protected]

Guangzhou and Zhuhai Representation Officec/o Techscien Professional Education InstituteRoom 305, Main Building of Kingold Education InstituteNo. 533 Tianhe RoadGuangzhou, 510620, P.R. ChinaTel: (86 20) 8551-0783 or 8551-0825Fax: (86 20) 8750-6507 [email protected]

Shanghai Representation Officec/o Techscien Professional Education Institute7G, Apong Mansion, 585 Ling Ling RoadShanghai, 200030, P.R. ChinaTel: (86 21) 6481-4855 or 6468-6541Fax: (86 21) 6439-3298 [email protected]

CaribbeanCGA Student Services Inc.Suite 23, One Accord PlazaWarrens, St. Michael Barbados WITel: (246) 424-8617 or 424-8596Fax: (246) [email protected]

St. Lucia Representation Office c/o IBT Inc.L’Anse Road, P.O. Box 1777Castries, St. Lucia WITel: (758) 451-6675 Fax: (758) [email protected]

Trinidad and Tobago Representation Officec/o RBTT ROYTEC136-138 Henry StreetPort of Spain, Trinidad WITel: (868) 627-8553 Fax: (868) [email protected]

BahamasCGA BarbadosCGA Student Services Inc.Suite 23, In One Accord PlazaWarrens St. MichaelBarbados, West IndiesTel: (246) 424-8596 or 424-8617Fax: (246) [email protected]

CGA Bermudac/o CGA Nova Scotia1801 Hollis Street, Suite 230Halifax, Nova Scotia B3J 3N4Tel: (902) 425-4923 Fax: (902) 425-4983www.cga-online.org/[email protected]

Certified General Accountants240 Eglinton Avenue East Toronto ON M4P 1K8Tel: 416-322-6520/1-800-668-1454 Fax: [email protected]

CERTIFIED GENERAL ACCOUNTANTS

We see more than numbers.Pub No. 09-105

2009-2010 CGA Handbook

Documents

Transcript of 2009-2010 CGA Handbook