Chartered accountants (Ca) Uniform evaluation (UFe) guideFor CA candidates preparing to write the final 2015 UFE

CA CertifiCAtion | CA CAndidAtes

© 2014 Chartered professional accountants of Canada

all rights reserved. this publication is protected by copyright and written permission is required to reproduce, store in a retrieval system or transmit in any form or by any means (electronic, mechanical, photocopying, recording, or otherwise).

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Table of Contents1 Becoming a CA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1University degree . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1Student professional program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Experience . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1Evaluation and assessment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

2 CA skills and competencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3The CA competencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Pervasive qualities and skills . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Specific competencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

3 The UFE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Final UFE dates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Overview of the UFE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Part One . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Part Two and Part Three . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Board of Evaluators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6Preparing for the UFE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Relative weight of the CA competencies for 2015 . . . . . . . . . . . . . . . . . . . 6Standards and legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Normal circumstances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Qualification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Federal taxation legislation enacted as of December 31, 2013 . . . . . . . . 8Other sources of information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Your responsibilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8Samples of the Uniform Evaluation (UFE) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

4 Computers in the UFE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9Attention 2015 UFE candidates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9About Securexam . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9Practice software . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Minimum hardware and software requirements . . . . . . . . . . . . . . . . . . . . 10User rights requirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Additional Securexam Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Technical support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

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5 Writing centre rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132015 writing centre rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13UFE rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13

Appendix A: Education contacts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15Provincial institute and Ordre contacts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15

Appendix B: Frequently Asked Questions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

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1 Becoming a CA

Deciding to become a Chartered Accountant (CA) means you have chosen the role of a trusted professional, known for technical excellence, integrity, objec-tivity and a commitment to the public interest .

As a Canadian university student, you will require a combination of educa-tion, experience, and evaluation — these three elements ensure that, when you earn your CA designation, you will have acquired all the competencies that the marketplace demands from a Chartered Accountant .

Education

University degreeObtain a university degree — while most candidates pursue business studies, your university degree can be in any area or discipline . Many highly successful CAs have Bachelor degrees in arts, science, engineering and other disciplines . In addition, some jurisdictions allow degree exemption for mature students .

Specified university courses or the equivalent — can be acquired during your undergraduate university degree, on a part-time basis while you are complet-ing your practical experience requirements, or through certain recognized diploma and graduate programs .

Student professional programFor more information, contact your provincial institute/Ordre/regional student professional program or the equivalent . For contact information, see Appendix A: Education contacts .

ExperienceYou must gain work experience in a CA Training Office under the supervision of experienced CAs .

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CA Training Offices include CA Firms, leading corporations and government organizations that have recognized CA training programs in place . This training is essential in helping you develop the skills, the attributes and the values of a competent CA .

You can apply directly to these CA Training Offices or meet with their repre-sentatives when they recruit on your university campus .• CA Practical Experience Requirements

For contact information, see Appendix A: Education contacts . 

Evaluation and assessmentEvaluation and assessment is central to determining the competence of CA students .

You will be assessed continually throughout your development — in your uni-versity programs, in your professional education programs and on the job .

All CA candidates must pass the Uniform Evaluation (UFE) . The UFE is the final element in the continual process of developing, assessing, and judging the level of your knowledge, skills and professional values against those required by a CA .

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2 CA skills and competencies

The Chartered Accountant (CA) qualification process is designed to make sure you have the opportunity to develop all the skills and abilities you will need to begin your career as a CA . The process is based on professional competency that includes a significant body of knowledge and the skills, values and atti-tudes needed to analyze, synthesize and apply that knowledge effectively .

You will have many opportunities to develop these competencies — during your university education, your subsequent professional education, your pro-vincial and territorial institute/Ordre’s/CASB’s professional education program, and while on the job as you fulfill your experience requirements .• TheUFECandidates’CompetencyMap — UnderstandingtheProfessional

CompetenciesEvaluatedontheUFE—lays out the specific body of skills and knowledge you must acquire .

The CA competenciesCA competencies are the specific skills you must perform at a defined profi-ciency level and in a manner that reflects the professional ethics, skills, knowl-edge and attitudes of a CA . 

The UFECandidates’CompetencyMap — UnderstandingtheProfessionalCom-petenciesEvaluatedontheUFE—presents two groups of competencies:

Pervasive qualities and skillsThese skills include:• ethical behaviour and professionalism• personal attributes such as accountability, adaptability to change and the

ability to self-manage, take initiative and add value• professional skills such as communication, problem solving and

management

These are the “hows” of being a CA; all CAs are expected to bring them to all their work .

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Specific competencies• governance, strategy, and risk management• performance measurement and reporting• assurance• finance• management decision making• taxation

The UFE Candidates’ Competency Map — Understanding the Professional Competencies Evaluated on the UFE — also clearly defines the level of profi-ciency in each of these competencies that you must acquire and demonstrate on the UFE .

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3 The UFE

To pass the Uniform Evaluation (UFE), you must demonstrate that you are proficient in the competencies required to begin your professional accounting career .

All candidates write the same UFE, which allows the profession to set a single, high standard that is recognized nationally and internationally .

Final UFE dates• 2015: Tuesday, June 2 to Thursday, June 4

Overview of the UFEThe three-day UFE consists of three papers and is set by the profession’s Board of Evaluators and is based on the expectations outlined in TheUFECandidates’CompetencyMap. You have one day to write each individual paper . These papers challenge you to demonstrate your competence by responding to simulations and business scenarios representing the kinds of challenges you have faced during your work experience, or will soon be facing in your profes-sional career .

Part OneThe first paper is a five-hour paper consisting of a single comprehensive busi-ness simulation .

Part Two and Part ThreeThe second and third papers are four-hour papers, each consisting of two or more simulations .

The complexity of all three papers is carefully considered to ensure you have sufficient time to present your responses .

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Board of EvaluatorsThe CA profession’s Board of Evaluators — 10 CAs from across Canada, all with a strong interest and experience in CA education — is responsible for: • Setting the content of the UFE • Submitting the content of the UFE and its evaluation guides to the provin-

cial institutes/Ordre/regions for review• Evaluating candidates’ responses and recommending their pass or fail status

to their provincial institutes/Ordre

Each board member is actively involved in preparing the UFE simulations (the business scenarios on which evaluation is based), setting profiles for passing candidates, preparing evaluation guides and supervising the evaluation pro-cess . The board seeks expert advice on the validity and reliability of evaluation methodologies as appropriate . 

Preparing for the UFEA number of publications have been created to assist you prepare for writing the UFE . Candidates considering sitting the UFE should refer to these documents .• Preparing for the 2014 UFE (this document has not been updated for 2015)• The UFE Candidates’ Competency Map• Technical Update for Candidates Writing the 2015 UFE• Using a computer in the UFE• Writing centre rules

Relative weight of the CA competencies for 2015The business simulations of the 2015 UFE will reflect the following weightings of the CA competency areas:

Pervasive qualities and skillsAll simulations will require you to demonstrate proficiency in these qualities and skills

Specific competencies  Relative weight

Governance, strategy and risk management 5 -10%

Finance 10 -20%

Taxation 10 -20%

Assurance 25 -35%

Performance measurement and reporting 20 -30%

Management decision making 10 -20%

Two of the primary indicators on the UFE must relate to Information Technology (IT) competencies (as shown on the Information Technology Competency list in The UFE Candidates’ Competency Map) .

 

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Standards and legislationTo the extent that the following material is integral to the demonstration of the CA competencies discussed above, you can expect the 2015 UFE to cover the following material in the context of normal circumstances .

Normal circumstancesNormal circumstances are circumstances where the entity, situation, event or transaction is of a size or degree of complexity likely to be encountered by an entry-level CA, and• The entity is a business in the private sector, formed as a proprietorship, as

a partnership, as a private corporation; or• The entity is a small public corporation, or a division of a large corporation; or• The entity is in the public sector or is a not-for-profit organization or a divi-

sion of either; or• The entity is an individual

QualificationFor qualification purposes, CA candidates are expected to demonstrate speci-fied levels of proficiency in normal circumstances .  Proficiency levels that are assigned to the competencies in this document set out what should be reason-ably expected of the entry-level CA candidates at the point of writing the UFE .• CPA Canada pronouncements to December 31, 2013

(Securexam is NOT being updated until after the June 2015 UFE, there-fore candidates are only responsible for applying standards in effect as of December 31, 2013 . The Technical update for 2014 UFE initially stated that candidates would be responsible for standards up to December 31, 2014 . This has now changed .)

• UFE version of StandardsandGuidanceCollection, which includes Parts I-IFRS, II-PE GAAP, III-NPO of the CPACanada Handbook—Accounting (Part IV is for Pensions and Part V is the previously applied Canadian stan-dards are both not testable and therefore not included); the CPACanada Handbook—Assurance, the PublicSectorAccountingHandbook, and the GuidanceoftheRiskManagementandGovernanceBoard .

Note: Candidates are not allowed to bring in paper copies of the reference mate-rial into the exam room . Only electronic access, through Securexam, is allowed .

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You are not responsible for changes relevant to pronouncements published in printed or electronic media after December 31, 2013 . However, as outlined in the CA Competency Map, candidates must still have an awareness of new stan-dards (V-2 .10 Maintains awareness of pending financial reporting standards changes, Level C) .

Federal taxation legislation enacted as of December 31, 2013You are responsible for federal taxation legislation enacted as of December 31, 2013 . If, as of that date, there is proposed federal taxation legislation that, if enacted, would change certain provisions for which you are responsible, you may respond in accordance with either the enacted or the proposed provisions .

You are permitted electronic access, through Securexam, to a UFE version of the FederalIncomeTaxAct, which includes IncomeTaxAct,IncomeTaxRegu-lationsandIncomeTaxApplicationRules .  

Other sources of informationYou may acquire information from many sources during the course of your studies and work experience . In addition to those sources noted above for which are you are responsible, you may integrate into your responses any relevant knowledge you have gained from any source published in printed or electronic media on or before December 31, 2013 .

Your responsibilitiesYou are not responsible for:• Provincial tax legislation• Accounting and auditing terminology, pronouncements and practices, or tax

law applicable only to specific industries .

Samples of the Uniform Evaluation (UFE) • 2014 Uniform Evaluation — Paper I• 2014 Uniform Evaluation — Paper II• 2014 Uniform Evaluation — Paper III

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4 Computers in the UFE

All 2015 Uniform Evaluation (UFE) candidates will write the 2015 UFE on their own computers and submit their answers electronically .

You will be required to preload your laptop computer with software called Securexam .

About SecurexamSecurexam is a special lockdown software program that disables most of your computer’s functionality and file access . It will ensure that, during the UFE, you will be able to use your computer for the following purposes only:• Reference: You will be able to search the CPA Canada StandardsandGuid-

anceCollection(UFEVersion) and the FederalIncomeTaxCollection(UFEVersion).

• Keyed response: You will be able to use a word processor and electronic spreadsheet to input your responses, and submit them electronically for marking purposes .

Remember: Handwritten or typed planning notes will not be marked .

Practice softwareSecurexam software contains a practice version that can help you practise before the UFE . Using a word processor, a spreadsheet and searching through Securexam is different: some functionality is disabled and some keys will not work the way you expect . Using the practice version allows you to familiarize yourself with the changed functionality of the word processor, the spreadsheet and the permitted info bases in the Securexam environment .

You will not be able to access any other files or programs .

Performing the mandatory qualification exam test of the Securexam software .

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You must test the software by performing a qualification exam and uploading the resulting files to Software Secure for confirmation . You will have to sign a waiver indicating that you have successfully performed this test on that com-puter and have received confirmation from Software Secure that the software is working properly .

Minimum hardware and software requirementsSecurexam runs on PC-based computers only . No Apple will be supported, even if they run Windows .

To install Securexam, your laptop must meet these minimum hardware and software requirements:

Hardware• Pentium IV processor or higher (or industry equivalent)• 1 GB of Ram• 100 MB of free hard drive space (required to run application)• a free USB port .

To use Securexam in the writing centre, you need a free USB port . You do not need a free USB port to practise with the software or to complete the manda-tory qualification exam .

Software• Microsoft Windows Operating System, Vista, 7 or 8• Internet Explorer 6 .0 or greater 

To download the software, upload the qualification exam and receive emails from Software Secure, you also require Internet access .

User rights requirementYou must have administrator rights to install this software . User-level rights will allow you to use the software once it has been installed .

If your employer owns your computer, you must secure employer approval and/or assistance to install Securexam, in accordance with your employer’s policies .  

11CHAPTER 4 | Computers in the UFE

Additional Securexam Information• Securexam User Guide• Securexam Registration Site• Securexam Tips Guide

Technical supportCandidates using employer-supplied computers should contact their employ-er’s help desk first to ensure minimum hardware and software requirements have been met .

Candidates using their own computers or who have no access to an employer’s help desk should contact the profession’s help desks as follows:

Contact Software Secure:   In order to best assist you in an expedited manner, please click on the follow-ing link for Software Secure online customer support portal: http://clientportal .softwaresecure .com/support/

Alternatively, you can call: 1-855-489-2777 (English support) or 1-844-644-7470 (French support) .

If this does not solve the problem, contact your regional help desk:

• CASB (BC, Alberta, Saskatchewan, Manitoba and the Territories): email help@casb .com

• Ontario: Check the Frequently Asked Questions at: http://www .cpaontario .ca/Students/securexam/1014page7400 .aspxIf this does not solve your problem call Jacqui Mulligan 416-969-4296 or toll free at 1-800-387-0735 ext . 296, or email jmulligan@cpaontario .ca .

• New Brunswick, Nova Scotia, PEI, Newfoundland and Bermuda: Contact Leslie Murphy by email at lmurphy@cpaatlantic .ca or by phone at 902-334-1172

• Quebec: Contact Marjolaine Beaudry, CPA, CA, by phone at 514-288-3256 or toll free at 1-800-363-4688 ext . 2702, or email m .beaudry@cpa-quebec .com .

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5 Writing centre rules

Each provincial institute/Ordre and CASB is responsible for certain matters relating to the writing of the Uniform Evaluation (UFE), including:• Considering requests from candidates with special needs, due to physical

disabilities, etc .• Administering the writing centres in which candidates write the UFE .

Consequently, candidates should address all communications regarding the foregoing to the appropriate provincial institute/Ordre/CASB .

Upon registering to write the UFE, candidates will be provided with information on the UFE rules in force at that time . Candidates should carefully study the rules since they are subject to periodic change . Candidates should be prepared to supply a government issued piece of photo identification at the writing centre .

The provincial institutes/Ordre/CASB are not responsible for any items brought by candidates to the examination centre .

UFE rulesUFE rules in force at the date of the publication of this document are as follows:

1 . The evaluation will begin promptly at the hour set for its commencement . Candidates arriving late shall be permitted to enter the evaluation room up to the first hour of the evaluation only .

2 . Candidates will sit at their pre-assigned seat .

3 . Temporary absences from the evaluation room are only permitted under the supervision of a Writing Centre Supervisor .

4 . Candidates may not permanently leave the evaluation room during the first three hours of the evaluation . Candidates who leave the evaluation room after the first three hours and before the last half hour of the evaluation must hand in their simulation questions and USB key .

5 . Candidates are not permitted to ask questions of a Writing Centre Super-visor and no explanation whatsoever shall be given by a Writing Centre Supervisor as to the meaning or purpose of a simulation .

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6 . Candidates are permitted electronic access the following reference materials when writing the UFE:

— A UFE version of CPACanadaStandardsandGuidanceCollection. — A UFE version of the FederalIncomeTaxAct . The Quick Reference Table

will continue to be attached to the back of the exam booklets .

7 . Candidates have the option of bringing any or all of the following into the writing centre:

— A wristwatch or small, noiseless clock; — Small ear plugs (headphones not allowed); — Pens, pencils and erasers; — Non-alcoholic beverages and snacks; — All allowable items brought in by the candidate must be placed in a clear

plastic bag on their desk in clear view for the invigilator to see . (Laptops do not have to be in the clear bag) .

8 . Candidates are not permitted to bring any of the following into the writing centre:

— Books, reference material, paper or post-it notes; — Computers, other than those permitted with the use of the Securexam

software .  Computers can have no peripheral devices, other than a mouse and/or a numeric keypad and/or a USB hub . An external key-board and/or a wireless mouse are expressly forbidden;

— Calculators (a four function calculator will be provided and collected at the end of each exam);

— Electronic data storage devices, or communications devices such as cell phones or electronic diaries;

— No hats/caps and no hoodies can be put over a candidate’s head; — No headphones; — Any device to communicate within or outside the writing centre .

9 . Candidates shall have signed the appropriate waiver related to the laptop computer use in the evaluation writing centre . Candidates are not permitted to modify the Securexam software in any way .

10 . Candidates shall have signed the honour pledge .

11 . While unlikely, in case of an interruption to the supply of power to some or all of the candidates using laptop computers when writing the UFE, can-didates should ensure they have a battery backup with one hour power supply .

12 . Candidates shall record only their identification number on each USB key; no name or other distinguishing mark shall be used in the typed response .

15CHAPTER 5 | Writing centre rules

13 . Candidates using laptop computers must submit the Securexam USB key at the end of each day of the evaluation . If this USB key is not received by the Board of Evaluators, the candidates’ response may not be accepted . The security files contained on the USB key will be reviewed by the Board of Evaluators to ensure that candidates did not exit Securexam during the evaluation . Copies of the security files and of the candidate’s response are contained on the candidate’s hard drive . Candidates must maintain these files for one month subsequent to the writing of the evaluation .

14 . Candidates should not include their rough notes as part of their computer-ized response submission as they will not be marked . All rough notes written on paper should be taken by the candidate when leaving the writing centre .

15 . Candidates are required to upload their final exam files to the Software Secure upload site by Friday, June 5, 2015 at 11 .59 pm EDT . Files received after this time will have a late fee charge of $100 levied against the candidate .  Files received after 11 .59 p .m . on Saturday, June 6, 2015 may not be marked .

16 . Candidates may have their papers refused if they are guilty of any of the following or similar dishonest practices:

— Making use of any books, papers or memoranda other than those refer-ence materials provided by a Writing Centre Supervisor or invigilator . In the event an invigilator suspects a breach of the above rules, any offending material will be confiscated . The candidate will be permitted to continue to write the remainder of the paper, and their provincial insti-tute/Ordre/CASB officials will subsequently determine the consequences of the candidate’s action;

— Speaking or communicating with others under any circumstances whatsoever;

— Exposing their response to the view of other candidates;

Apleaofaccidentorforgetfulnessshallnotbeacceptedunderanycircumstancesinthecaseofanybreachoftherules.

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Appendix A: Education contacts

The provincial institutes/Ordre of Chartered Accountants have legislative respon-sibility for Chartered Accountant (CA) qualification within their jurisdictions . CA professional education is delivered through four regional delivery systems: • Western Canada, its universities and its CA School of Business (CASB)• Ontario, its universities and the Ontario Institute’s School of Accountancy• Québec, its universities and the Ordre’s Professional Education Program (PEP)• Atlantic Canada, its universities and the Atlantic School of Chartered

Accountancy (ASCA)

The provincial institutes/Ordre, the regional education providers and CPA Canada work together to ensure the quality and relevance of the profession’s national stan-dards and programs, and to set, administer and monitor the qualification process .

Provincial institute and Ordre contactsFor more information, contact your regional education delivery provider, your provincial institute/Ordre, or CPA Canada’s education services .

Regional education delivery

Atlantic Canada and Bermuda:

CPA Atlantic School of Business

Anne-Marie Gammon, MBA, FCMA Cogswell Tower, Suite 1306 Scotia Square, P .O . Box 489 Halifax, Nova Scotia B3J 2R7 Tel: (902) 334-1176 Web site: www .cpaatlantic .ca E-mail: info@cpaatlantic .ca

Ontario:

CPA Ontario Jacqui Mulligan, CPA, CA 69 Bloor Street East Toronto, Ontario M4W 1B3 Tel: (416) 962-1841 ext . 239 Fax: (416) 962-8900 Web site: www .cpaontario .caE-mail: custserv@icao .on .ca

Québec:

Ordre des comptables professionnels agréés du Québec

Hélène Racine, FCPA, CA 5, Place Ville Marie, bureau 800 Montréal, Québec H3B 2G2 Tel: (514) 982-4601 1 800 363-4688 ext . 4601 Fax: (514) 843-8375 Web site: www .cpaquebec .ca E-mail: candidatCPA-CA@cpaquebec .ca

Western Canada and the Territories:

CPA Western School of Business (CPAWSB) Dr . Sheila Elworthy, EdD, CA Suite 500, One Bentall Centre 505 Burrard Street, Box 22 Vancouver, British Columbia V7X 1M4 Tel: 1 866 420-2350 Web site: www .cpawsb .ca E-mail: generalregistrations@casb .com

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Provincial institutes/Ordre

CPA Bermuda

Sofia House, 1st Floor, 48 Church Street Hamilton HM 12, Bermuda P .O . Box HM 1625, Hamilton HM GX, Bermuda Tel: (441) 292-7479 Fax: (411) 295-3121 Web site: www .icab .bm

CPA New Brunswick

860 Main Street, Suite 602 Moncton, NB E1C 1G2 Tel: (506) 830-3300 Fax: (506) 830- 3310 Web site: www .cpanewbrunswick .ca E-mail: info@cpanewbrunswick .ca

The Institute of Chartered Accountants of Nova Scotia

5151 George Street, Suite 502 Halifax, Nova Scotia B3J 1M5 Tel: (902) 425-3291 Web site: www .icans .ns .ca

CPA Prince Edward Island

P .O . Box 301 - 97 Queen Street, Suite 600 Char-lottetown, PEI CIA 7K7 Tel: (902) 894-4290 Web site: www .cpapei .ca

The Institute of Chartered Accountants of Newfoundland and Labrador

95 Bonaventure Avenue, Suite 501 St . John’s, Newfoundland A1B 2X5 Tel: (709) 753-7566 Web site: www .icanl .ca

CPA Saskatchewan

101-4581 Parliament Ave Regina, Saskatchewan S4W 0G3 Tel: (306) 359-0272 Web site: www .cpask .ca

Ordre des comptables professionnels agréés du Québec

5, Place Ville Marie, bureau 800 Montréal, Québec H3B 2G2 Tel: (514) 288-3256 or 1 800 363-4688 Web site: www .cpaquebec .ca

The Institute of Chartered Accountants of Alberta

580 Manulife Place, 10180-101 Street Edmonton, Alberta T5J 4R2 Tel: (780) 424-7391 or 1 800 232-9406 Web site: www .albertacas .ca

Chartered Professional Accountants of Ontario

69 Bloor Street East Toronto, Ontario M4W 1B3 Tel: (416) 962-1841 or 1 800 387-0735 Web site: www .cpaontario .ca

The Institute of Chartered Accountants of British Columbia

Suite 500, One Bentall Centre 505 Burrard Street, Box 22 Vancouver, British Columbia V7X 1M4 Tel: (604) 681-3264 or 1 800 663-2677 Web site: www .ica .bc .ca

The Institute of Chartered Accountants of Manitoba

1675 - One Lombard Place Winnipeg, Manitoba R3B 0X3 Tel: (204) 942-8248 or 1 888 942-8248 Web site: www .icam .mb .ca

Yukon

If you are in the Yukon, please contact the Institute of Chartered Accountants of British Columbia .

Institute of Chartered Accountants of the Northwest Territories & Nunavut

PO Box 2433 Yellowknife, NT X1A 2P8 Tel: 867-873-3680 Website: www .icanwt .nt .ca

CPA Canada Education Services

Chartered Professional Accountants of Canada

277 Wellington St . West Toronto, ON M5V 3H2 Telephone: 416-977-3222 Fax: (416) 204-3423 Web site: www .cpacanada .ca E-mail: examination@cpacanada .ca

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Appendix B: Frequently Asked Questions

When is the UFE written?The final Uniform Evaluation (UFE) will be written from June 2 to June 4, 2015 .

Where is the UFE written?The UFE is written in many centres across Canada . These centres are arranged and administered by the provincial institutes/Ordre/region .

How long is the UFE?The UFE is one exam, consisting of three papers written over three days . You have five hours to write the first paper, and four hours for each of the remain-ing two papers .

What kinds of questions are on the UFE?The UFE consists entirely of business simulations that challenge you to respond to the kinds of issues you are likely to face as a newly qualified CA .

Each simulation challenges you to demonstrate a number of CA competencies .

There are no multiple-choice questions on the UFE .

Am I allowed to use any electronic equipment when I’m writing the UFE?Yes . You will be permitted to bring any or all of the following materials into the writing centre, subject to the rules pertaining to their use:• A laptop computer that meets specific hardware and software requirements

and preloaded with software called Securexam .

What can I use a laptop computer for during the UFE?During the UFE, you will be able to use your computer for the following purposes:• Reference: You will be able to use Securexam to search the Standardsand

GuidanceCollection (UFE Version) and theFederalIncomeTaxCollection (UFE Version) .

20 Chartered Accountants (CA) Uniform Evaluation (UFE) Guide

• Calculation: You will be able to use a spreadsheet program to prepare spreadsheets and perform calculations .  You will be able to submit these spreadsheets for marking purposes .

• Text: You will be able to use a word processing program to input your response, and submit your response in this format for marking purposes .

Securexam (CA) will prevent you from accessing any other files, programs or peripheral devices during the UFE . When you exit the program, your system shuts down and when you restart your computer all functionality is restored .

Are there allowances made for candidates with special needs?The profession will consider, on a case-by-case basis, requirements for reason-able UFE writing process accommodations relating to the disability of a can-didate . Generally, requests for special consideration should be made to your provincial institute/Ordre/region at least six weeks before the UFE writing dates .

How is the UFE evaluated?Evaluation is the responsibility of the Board of Evaluators, which goes to extraordinary lengths to ensure consistent, fair, and confidential assessment . To learn more about the development of the current evaluation process, see UFE 2013 — Uniform Evaluation Report (May 2014) .

When are the UFE results available?The UFE results will be released by all provincial institutes/Ordre/regions on August 28, 2015 .

Is the number of candidates who pass predetermined?No . The UFE is a criteria-referenced evaluation; the number of successful CA students is determined solely by merit . Every CA student who meets the Board of Evaluators’ required level of proficiency will be successful .

277 Wellington Street WeSt toronto, on Canada M5V 3H2 t. 416 977.3222 F. 416 977.8585WWW.CpaCanada.Ca