Certified General Accountants

Career Map for Internationally Trained

Access to the Certified General Accountant designation in Ontario This document was updated in collaboration with the Labour Market Integration Unit, Ontario Ministry of Citizenship and Immigration in May 2007. Requirements may have changed by the time you apply. Please contact The Certified General Accountants of Ontario (CGA Ontario) before completing your application.

The Queen's Printer for Ontario and The Certified General Accountants of Ontario (CGA Ontario) © 2007 jointly hold copyright to this Career Map. It may be used or reproduced by any third party for non-commercial, not-for-profit purposes, provided no fee, payment or royalty of any kind is charged by the third party for any further use or reproduction of the fact sheet by any person. Any proposed commercial or for-profit use or reproduction of this fact sheet requires a written license from the Queen's Printer for Ontario and The Certified General Accountants of Ontario.

Certified General Accountants (CGAs) are highly skilled financial management professionals who analyze and interpret financial information; think creatively and solve complex problems; and plan, forecast and implement corporate strategies. The CGA designation is recognized throughout Canada and around the world as a pre-eminent standard of true excellence and professionalism in all aspects of finance and business management. In addition, CGAs belong to an elite group of professionals capable of applying current technologies to make sound business decisions, manage complex information, and provide effective organizational leadership.

CGAs are committed to continuing professional development and adhering to a highly-respected Code of Professional Conduct.

The Certified General Accountants of Ontario (CGA Ontario) represents over 17,000 members and over 8,000 students in Ontario. It is the self-governing provincial professional authority responsible for the accreditation, regulation and continuing professional development of CGAs in the Province of Ontario. It operates under the provisions of the Act respecting the Certified General Accountants Association of Ontario, the CGA Ontario By-Law, and the Code of Ethical Principles and Rules of Conduct.

CGA maintains rigorous standards of accreditation and professionalism in accounting to protect the public interest.

To use the designation “Certified General Accountant” or initials “CGA” or work as a Certified General Accountant in the province of Ontario, you must be a member in good standing of The Certified General Accountants of Ontario (CGA

2

Ontario) and have been certified by CGA Ontario or a provincial / territorial affiliate of CGA-Canada.

The Certified General Accountants Association of Canada (CGA-Canada, also referred to in this Career Map as the Association) was incorporated by the House of Commons in 1913. Along with Canada's provincial and territorial affiliates, CGA-Canada represents over 68,000 students and CGAs across Canada. It is an internationally-recognized full partner of the world's leading accounting standards organizations and conforms to the international guidelines of the International Federation of Accountants (IFAC) , delivering its program of professional studies to accounting students around the world.

In addition to members and students across Canada, there are currently more than 1,700 CGAs and 1,800 students outside Canada, including in the Caribbean since the 1970s, Macau since 1984, and Hong Kong and mainland China.

The CGA designation is distinct from other accounting designations such as Chartered Accountant (CA) and Certified Management Accountant (CMA), which have different professional bodies, qualification requirements and areas of practice. For information on the CA and CMA bodies, contact them directly or refer to the Career Maps posted on the Government of Ontario website.

How to Obtain your CGA Designation in Ontario To obtain the CGA designation in Ontario:

• You must hold an undergraduate university degree from any approved degree granting institution, in any field. If you do not have a university degree, CGA-Canada provides a number of opportunities to complete a degree concurrent with your CGA program of professional studies.

• You must successfully complete – as verified by CGA Ontario's Education department – CGA-Canada's program of professional studies, which includes:

o independent, online study, including submission of assignments through the Internet

o write and pass national examinations o concurrent practical experience – the CGA program is a work-study

program, not a program of full time study.

• To be eligible to register with CGA Ontario, you have to:

o be a Canadian citizen or landed immigrant o be a permanent resident of Ontario o be bondable (not have been found guilty of any criminal offences)

3

• CGA Ontario's Education Department must present your name to the provincial board of governors at its next scheduled meeting for admission to members. The formal admission to membership ceremony is held annually every fall.

• Once admitted to membership, you become a registered member of both the national organization (CGA-Canada) and the local affiliate (CGA Ontario).

Recognition of Credentials Received in Another Canadian Province or Territory, or in Another Country CGA’s exclusive national program gives you the portability of transferring your designation or studies from province to province. The CGA designation is recognized throughout Canada and around the world.

Application Process While You Are Still Abroad (Before You Immigrate to Ontario)

If you have any post-secondary course credits, or if you have accountant qualifications from other jurisdictions (such as a CPA from the U.S., or a CA from India, or CIMA from the U.K. etc.) you can begin the process of requesting transfer credits for the knowledge you have already attained. To this end, you must complete and forward an Application for Transfer Credits (available online at: http://www.cga-ontario.org/contentfiles/become_a_cga/application_process.aspx), resume and have your institution forward an official sealed transcripts of marks to the CGA Ontario office. You may also be requested to provide a course descriptions or program syllabus. These evaluations will be valid for two years.

On December 18, 2006, a global mutual recognition agreement (MRA) was signed between the Association of Chartered Certified Accountants (ACCA) and the Certified General Accountants Association of Canada (CGA-Canada). For further information, visit the ACCA website www.accaglobal.com.

In addition, if you have attained intermediate and/or senior-level on-the job financial management or accounting experience, gather together third-party confirmation, written by your employer, on company letterhead, confirming:

• your experience • your position title(s) while employed at that organization

4

• the start and end dates of your employment • your major responsibilities/accomplishments in that position, described

under the following categories (it is not necessary that your experience cover all these areas):

o Accounting o Financial Management o Information Systems Management o Taxation o Non-financial management (such as human resources, corporation

restructuring, feasibility studies) o Auditing

For further information on the experience requirement and to obtain a frequently asked questions brochure on this topic, go to http://www.cga-ontario.org/contentfiles/become_a_cga/application_process.aspx

Once you move to Ontario and become a student in the CGA program, you will need the letters from your employers attached to completed EPAS forms. Please do not send these forms in advance of becoming a student in the CGA program, as they will not be kept. You will only need this documentation once you become a student in the CGA program. At that point, CGA Ontario may be able to count up to one of your years of practical experience in your home country toward your practical experience requirement. If any letters are missing or forms incomplete, your form will not be evaluated once you arrive in Ontario. You will still have to gain a minimum of another year's Canadian experience in an acceptable accounting, auditing, taxation, financial management or systems position once you arrive in Ontario.

When You Arrive in Ontario Language Proficiency Requirement

You will need appropriate English writing skills at the Grade 12 English level. You will be expected to use appropriate vocabulary and correct grammar, spelling and punctuation in all written work. If you are not proficient in English writing skills, you should consider taking upgrade courses available at local secondary or post-secondary educational institutions prior to applying for admission to the CGA program of professional studies.

It is also advisable that you possess mathematical aptitude at least equivalent to the high school grade 12 level.

5

Step 1 – Assess Your Academic Qualifications

You can enter the CGA program of professional studies at a level that is consistent with your educational background or if you are a mature student who has completed high school and are over the age of 21 with two years of work experience. Your educational background can include business or accounting credits, in the form of certificates, diplomas, or degrees, from other countries.

If you have been educated outside Canada, CGA Ontario will perform an assessment of your courses to determine your transfer credits towards the CGA program of professional studies. CGA Ontario may also evaluate international degrees, to determine whether they meet the degree standard. In some cases, CGA Ontario must require that you have your degrees assessed by an outside agency. If your education does not meet the CGA degree requirement, you will be required to obtain a Bachelor’s degree prior to certification.

If you have not been a post-secondary student for a long time, you should consider taking a course or seminar in effective study skills at a post-secondary educational institution to prepare you for the CGA program of professional studies.

a) CGA Program of Professional Studies Requirements The following 19 courses and the accompanying national examinations (or their equivalent) are compulsory for CGA certification:

• Foundation Studies

o Level 1 (three courses): Financial Accounting Fundamentals (FA1); Micro & Macro Economics (EM1); Business Law (LW1)

o Level 2 (four courses): Financial Accounting: Assets (FA2); Business Quantitative Analysis (QU1); Management Accounting Fundamentals (MA1); Business Communications (CM1)

o Level 3 (three courses plus a business case): Financial Accounting: Liabilities and Equities (FA3); Corporate Finance Fundamentals (FN1); Managing Information Systems (MS1); plus Accounting Business Case (BC1)

• Advanced Studies

o Level 4 (five courses plus a business case): Advanced Management Accounting (MA2); Personal & Corporate Taxation (TX1); Accounting Theory & Contemporary Issues (AT1); External

6

Auditing (AU1); Financial Accounting: Consolidations & Advanced Issues (FA4); plus Public Practice Audit Case (BC2)

• Professional Admission Comprehensive Examinations (PACE Level). These courses, each of which requires passing four 4-hour certification examinations, represent your final phase of academic preparation prior to certification as a CGA.

o Compulsory (two courses): PA1: Issues in Professional Practice; PA2: Strategic Financial Management

o Plus two courses in one of the following financial management career options:

Option 1: Corporate & Small-Medium Enterprise : Advanced Corporate Finance (FN2) plus Information Systems Strategy (MS2) or Internal Auditing Controls (MU1)

Option 2: Information Technology : Information Systems Strategy (MS2); Internal Auditing Controls (MU1)

Option 3 : Government and Not-For-Profit: Public Sector Financial Management (PF1); Information Systems Strategy (MS2) or Internal Auditing Controls (MU1)

Option 4: Public Practice: Advanced Personal & Corporate Taxation (TX2); Advanced External Auditing (AU2)

The program syllabus, which provides detailed information about course content, is available online at http://www.cga-ontario.org/contentfiles/program_requirements/syllabus0506.aspx?order=53

If your previous education satisfies program course requirements for courses from Level 1 through Level 4, you may:

• Receive transfer credits that allow you to enter the program at a more advanced level. You will need to provide proof that you have successfully completed the substantial equivalent of a course or courses at an approved post-secondary institution, and that the course content and standards is equivalent and acceptable by CGA Ontario. To this end, you must complete and forward an Application for Transfer Credits (available online at: http://www.cga-ontario.org/contentfiles/become_a_cga/application_process.aspx ), plus official transcripts of marks and a resume, to the CGA Ontario office. Work experience is not accepted as a basis for granting transfer credits, but may be considered in assessing CGA Ontario’s practical experience requirement. The Association may deny transfer credits for courses that are deemed to be out of date. The Association will review the date when you took the course to confirm that the content is still relevant to current practice standards. In addition, the Association reserves the right to

7

prescribe a special program of studies for students who have been granted transfer credits. Where doubt exists about course content or educational standards completed, you may have to take the challenge examination. Your eligibility for transfer credits is only valid for two years from the initial evaluation date. If you postpone your enrolment beyond that two years, your transfer credits must be re-evaluated. The Association may deny transfer credits for courses that are deemed to be out of date.

• Need to write a Challenge Examination if CGA Ontario grants you this privilege in one of your courses. In other words, if you have passed an advanced course which CGA Ontario has assessed as equivalent to one of its advanced courses, you have to pass the CGA Challenge Exam in that course to get a credit for the course. You can write it within one year of enrolling in the CGA program of professional studies. If you are unsuccessful, you will have to enroll in and pass the course.

To appeal CGA Ontario's decisions with respect to transfer credits, you will need to send a word-processed, signed, and dated letter, by regular fax or mail, to the attention of the Registration Management Appeals Panel. This letter should:

• state which additional transfer credit(s) you are appealing • clearly and concisely provide all pertinent detail • be accompanied by supporting documents (course descriptions, syllabus,

etc.)

The Registration Management Appeals Panel reviews appeals on a monthly basis and will forward its decision letter by regular mail to you within six to eight weeks of your submission.

You are allowed a maximum of two appeals relating to the same course, but you have to provide additional information or documentation for the second appeal.

The CGA program of professional studies is designed to let you study part-time while working full-time. There are four sessions annually (fall, winter, spring and summer), and you can take only one course per session.

b) Post-Secondary Requirement You are required to obtain a Bachelor’s degree. The degree may be from any approved post-secondary degree-granting institution and may be obtained in any field. The degree requirement is an exit requirement, not an entrance requirement.

Step 2 – Attain Your Academic Qualifications

All courses in the CGA program of professional studies use computer-integrated delivery and business software. You will need to have technology available to be

8

able to access all course content and study resources including audio lectures, online comprehensive course reviews, audio-streamed exam reviews and multiple choice testing. This technology will enable you to find a study partner in your course anywhere in Ontario through CGA Ontario’s "Find a Study Partner" resource if you need in-person assistance. In addition, course experts are available online via CGA Ontario's course director program, where you can submit academic course content questions to your tutor.

CGA Ontario students must therefore own, have the owners' permission to use on their system, or purchase recommended Windows and Microsoft Office software. To find out exactly which software versions are required for CGA Ontario courses, go to http://www.cga-ontario.org/contentfiles/program_requirements/technological_requirements.aspx

You can either study to become a CGA concurrently with attaining your Bachelor’s degree, or attain a Bachelor's degree or college diploma on your own, then take courses to complete the CGA certification requirements. It all depends on your academic qualifications when you enter the program of professional studies.

Option A: Study to become a CGA concurrently with attaining your Bachelor’s degree

The Association administers the admission and course delivery processes for the following post-secondary partnerships, which allow you to study entirely on-line (via distance education):

• A Bachelor of Applied Business Administration in Accounting and Information Technology degree through Southern Alberta Institute of Technology is a four-year applied degree program that allows you to get your CGA designation concurrently with Information Technology skills and training. Admission is open to students who have completed Levels 1 through 3 of the CGA program of professional studies. It includes two four-month directed field study terms; these are projects completed within your current work environment.

• The Honours Bachelor of Commerce (H.B.Com) degree through Laurentian University provides you with management education and core business skills that compliment the CGA program of professional studies. You are eligible for admission once you have completed Levels 1 through 3 of the CGA program of professional studies (or their equivalent by way of transfer credits). LU will accept transfer credits for Level 4 courses where they are granted as transfer credits by CGA Ontario.

• The Masters of Business Administration (M.B.A.) through Laurentian University for those who want to continue their studies once attaining their H.B.Com degree and are in the senior level of the CGA program of professional studies.

9

Option B: Attain some or all of the Bachelor's degree or college diploma credits on your own, then take courses to complete the program certification requirements.

If you have obtained an accounting or business related degree from a recognized Canadian university, you will most likely begin the CGA program of professional studies at an advanced level. This is because you will likely be granted a number of transfer credits. If your degree or diploma is in accounting, you may receive 15 transfer credits – the maximum number available towards the CGA program of professional studies. If you already have a university degree, you may be able to complete your CGA program of professional studies in as little as one to two years.

If you have obtained a business or accounting related diploma from one of Canada's recognized colleges, you will most likely begin the CGA program of professional studies at an advanced level. This is because you will likely be granted a number of transfer credits. If your degree or diploma is in accounting, you may receive 10 transfer credits – the maximum number available towards the CGA program of professional studies. You will be able to complete your CGA course requirements, plus obtain a Bachelor's degree through part-time studies, while working full-time in a financial management related field.

If you obtained a degree or diploma in a field of study other than accounting, you will likely begin the CGA program of professional studies at Level 1 . However, some of the courses you have taken may qualify for transfer credit. If you have a non-business related degree, it may meet the CGA degree requirement. If you have a diploma, you will be required to meet the CGA degree requirement.

If you have obtained some courses toward a post-secondary business degree or diploma, CGA may still grant you transfer credits for some or all of these courses, or they may supplement skills you will develop within the CGA program of professional studies. You must still meet the degree requirement of the CGA program of professional studies.

The number of years you are allowed to complete the academic portion of the program depends on how many transfer credits you were awarded and whether you are completing one of CGA's integrated degrees:

• If you have two or fewer transfer credits, you have 10 years • If you have three or four transfer credits, you have nine years • If you have five or six transfer credits, you have eight years • If you have seven or eight credits, you have seven years • If you have nine or 10 credits, you have six years • If you have 11 or 12 credits, you have five years • If you have 13 credits, you have four years

10

• If you have 14 credits, you have three years • If you are completing one of CGA's integrated degrees you are allowed an

additional two years.

You can complete the entire program by distance learning. Alternatively, CGA Ontario provides limited in-class lectures in some advanced courses of the CGA program of professional studies at a number of colleges and universities throughout Ontario, as itemized on the CGA Ontario website.

You can apply for enrolment by downloading and completing the Application for Enrolment Form (at: http://www.cga-ontario.org/contentfiles/become_a_cga/application_process.aspx ) and sending it to CGA Ontario by fax, in person, or mail.

Step 3 – Meet the Employment Experience Portfolio Assessment (EPAS) Practical Experience Requirement

Once you begin the academic program, you should be concurrently employed in a position that can provide you with fulltime practical experience in intermediate and senior accounting and financial management positions, commensurate with your level of studies. Most students need 36 months of experience to achieve the appropriate breadth and depth of competencies for certification, with at least one of those years at a senior level. Some can, however, achieve the requirement in as few as 24 months of full-time work.

After you complete your entire academic component, if you have not yet met the experience requirement, you have up to three additional academic years in which to upgrade your experience.

Students are required to find their own employment while in the program. CGA Ontario offers an online job find service for employers, and allows students and members the opportunity to make their qualifications known to employers who post jobs on its site.

You will be required to submit, by a required due date, an EPAS form – signed by your current employer – once you have five or less courses to complete the CGA program of professional studies. Any past experience, both Canadian and non-Canadian must be verified by third-party confirmation, written by your employer, on company letterhead, confirming:

• your experience • your position title(s) while employed at that organization • the start and end dates of your employment • your major responsibilities/accomplishments in that position

This is also the time when you can submit any letters from your home country.

11

CGA Ontario will assess your experience from time to time through the program to give you every opportunity to ensure that you are progressing satisfactorily towards this certification requirement.

Your position should reflect a substantive degree of responsibility, have an impact on the company’s entire financial function and demonstrate professional competency in accounting/financial management. At least one year of this experience should be at a senior level.

You would typically begin in an entry or basic level position in accounting while you are in the first two levels of the program, to acquire skills in such areas as clerical work, bookkeeping, tax preparation, accounting maintenance, procedures implementation; and use of computer tools/packages. You would then progress to an intermediate level position while you are in the third and fourth levels of the program, working at activities such as interpretation of financial statements; financial analyses; annual budgeting; investment management; procedural recommendations; small organization audits; and systems analysis. You would then advance to a senior stage, acquiring experience at the management, policy or long-range planning levels, with greater responsibilities. Typical senior stage activities include complex financial analyses; senior management presentations; complex budgeting; long-range financial planning; forecasts; complex consolidations; audit planning; strategic planning; policy recommendations; project team leadership; client relations/contacts; and corporate audits.

Labour Market Information According to CGA Ontario, CGAs in Ontario hold the most senior financial executive positions, as Presidents, CEOs, CFOs, directors, and partners. Its salary surveys indicate that CGAs rank among Canada's top five percent of income earners.

CGA Ontario provides a very effective on-line employment referral service, located in the student section of the CGA Ontario website, for students in the CGA program of professional studies and members. Employers from around the province use this venue to advertise a full range of accounting/financial management positions.

Canadian Labour Market Trends

According to Human Resources and Skills Development Canada (HRSDC), the average hourly rate for accountants is now $28.41 and the average for all occupations has not changed and remains at 16.91.Furthermore, the rate of wage growth is almost twice the average. Work prospects for CGAs for 2007 and beyond will be fair and the rate of employment growth will be below average, but demand should increase somewhat, because organizations are expected to need more analysis of business operations and sophisticated accounting systems. For

12

more information on labour market conditions for this profession, consult the Canada Job Futures website, at http://jobfutures.ca/noc/0111.shtml. The Human Resources and Skills Development Canada (HRSDC) website at http://www.labourmarketinformation.ca/standard.asp?ppid=60&lcode=E also provides valuable insights. This information is available at public libraries or HRSDC Employment Resource Centres in your community.

Key Industries for CGAs in Ontario

Market sectors that employ CGAs include:

• industry • manufacturing • retail • banking • insurance • government, and • public accounting

Fees and costs are available online at www.cga-ontario.org

The CGA program of professional studies could cost you up to $3,000 per year. The basic tuition fee and other service charges are non-refundable. Your entire application will be returned to you if your application for enrolment is not accepted. If CGA Ontario receives your notice of withdrawal in writing by registered mail one week before the course commences, you will receive a refund of the course fee less a $40 withdrawal service charge. You will be charged for textbooks and lesson material retained or returned in unusable condition. There are no software refunds or partial refunds.

Students in the CGA program of professional studies qualify, however, for the federal government's Lifelong Learning Plan (LLP), which allows you or your spouse to withdraw funds from your or your spouse's registered savings plan to finance your CGA education. In order for the CGA program of professional studies to qualify you must enrol in courses in all three sessions. Further information is available on the Canada Customs and Revenue Agency website at www.ccra-adrc.gc.ca

The Bank of Montreal also offers a special line of credit to students in the CGA program of up to $6,500 per year to a maximum of $39,000 over six years. The line of credit can be used 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.

For more information

13

For more information on the Certified General Accountants of Ontario (CGA Ontario), contact:

CGA Ontario 240 Eglinton Avenue East Toronto ON, M4P 1K8 Telephone: 1-800-668-1454 Telephone: (416) 322-6520 Fax: (416) 322-6481 Website: www.cga-ontario.org

Telephone: 416-322-6520 or 1-800-668-1454, ext. 390. E-mail: stservices@cga-ontario.org

For information on how to become a CGA in other provinces and territories, contact:

The Certified General Accountants of Canada (CGA-Canada) 700-1188 W. Georgia St . Vancouver, BC V6E 4A2 Telephone: (604) 669-3555 Fax: (604) 689-5845 Website: www.cga-online.org

For information on finding a certified translation service, contact:

Association of Translators and Interpreters of Ontario (ATIO) 1 Nicholas Street, Suite 1202 Ottawa, ON K1N 7B7 Tel: (613) 241-2846 Fax: (613) 241-4098 Toll-free: 1-800-234-5030 Email: atio@fox.nstn.ca Website: www.atio.on.ca

For information on where and how to get help with settlement in Ontario, visit www.settlement.org or contact:

Ontario Council of Agencies Serving Immigrants (OCASI) 110 Eglinton Avenue West, Suite 200 Toronto, ON M4R 1A3 Telephone: (416) 322-4950 Fax: (416) 322-8084 Email: ocasi@web.net Website: www.ocasi.org

14

For a government contact about accessing professions in Ontario:

Government of Ontario Ministry of Citizenship and Immigration Global Experience Ontario

163 Queen Street East, 2nd Floor Toronto, ON M5A 1S1 Tel: (416)327-9694 or 1-866-670-4094 Telecommunication Device for the Deaf (416)327-9710 or 1-866-388-2262 Fax: (416)327-9711 Email: GEO@ontario.ca

Website: www.ontarioimmigration.ca/english/geo.asp

Copyright to this career map is held jointly by the Queen's Printer for Ontario and CGA Ontario, © 2007

Path to Certification as a CGA

15

Practical experience (EPAS)

Concurrent

Practical experience (EPAS)

Attain outstanding CGA program requirements (Foundation Studies and Advanced Studies**) concurrently with degree through SAIT, LU

Concurrent

Attain outstanding CGA program requirements (Foundation Studies and Advanced Studies**) concurrently with degree through SAIT, LU

Mature Student, High School Student or some or all post-secondary

College Diploma / Professional Accountant

Application for Transfer Credits

Transfer credits

Practical experience (EPAS)

Concurrent

University Degree / Professional Accountant

Attain outstanding CGA program requirements: Foundation Studies and Advanced Studies**

Application for Transfer Credits

Transfer credits

Professional Admission Comprehensive Examinations (PACE) Financial Management Career Options (Choose one)

Public Practice (TX2, AU2* plus PA1 & PA2)

Information Technology (MS2, MU1* plus PA1 & PA2)

Government / Not-For-Profit (PF1, MU1 or MS2* plus PA1 & PA2)

Corporate / Small-Medium Enterprise (FN2, MU1 or MS2* plus PA1 & PA2)

Certification as a CGA – Bachelor degree and practical experience requirements must be completed before certification.

Advanced Studies Level 4: Advanced Management Accounting (MA2); Personal & Corporate Taxation (TX1); Accounting Theory & Contemporary Issues (AT1); External Auditing (AU1); Financial Accounting: Consolidations & Advanced Issues (FA4); plus Public Practice Audit Case (BC2)

Level 3: Financial Accounting: Liabilities and Equities (FA3); Corporate Finance Fundamentals (FN1); Managing Information Systems (MS1); plus Accounting Business Case (BC1)

**Foundation and Advanced Studies Foundation Studies Level 1: Financial Accounting Fundamentals (FA1); Micro & Macro Economics (EM1); Business Law (LW1)

Level 2: Financial Accounting: Assets (FA2); Business Quantitative Analysis (QU1); Management Accounting Fundamentals (MA1); Business Communications (CM1)

16