2013年,加拿大三大会计师协会:CA、CGA、CMA宣布全面合并,成立加拿大唯一的加拿大特许专业会计师团体(Chartered Professional Accountant),简称CPA。CPA是全球会计联盟(Global Accounting Alliance,简称 GAA)的成员之一,与英、美、澳、日、香港等国家和地区认可度最高的会计师协会签订会员互认协议,提升了自身会员的全球流通性。
想要注册CPA,必须参加CPA提供的课程学习,即CPA PEP,但是想要参加PEP的学习,必须有本科学位,并且有指定科目的学习(The specific subject
areas may be covered during the undergraduate program, or through additional courses offered by universities, colleges, or various bridging programs.)才可以。对于不满足要求的申请人,还可先参加一个预科课程,即CPA PREP,完成预科学习后,再申请CPA PEP课程的学习。或者参加PEP认可的大学提供的学习课程也行。学习完PEP课程并且通过考试,还需要有相关的执业经验,才可以成为真正的CPA。
CPA PEP:特许专业会计师专业教育课程 Chartered Professional Accountant Professional Education Program
CPA PEP 学习方式为 part-time,学习周期大概为2年,申请人可以在从事相关行业的同时学习此课程。
CPA PEP is a two-year program delivered part time while candidates gain practical experience by working in relevant, progressive positions.
申请人必须有本科学位,并且有specific subject area coverage才可以申请CPA PEP课程。如果申请人不满足要求,需要参加CPA PREP。
只有已经入学的申请人才可以登陆在线系统,入口: https://education.cpacanada.ca/。 163
**1.CPA PEP 由6大模块组成。**其中包含2门必修的核心课程,2门选修课程,2个capstone 模块。每个模块结束时都有考试,申请人必须通过上一个模块的考试,才能开始下一个模块的学习。全部课程都学完后,有个综合考试。
· 2个强制核心模块 two common core modules that all CPA candidates must take
· focus: the development of competencies in management and financial accounting in six core technical competency areas:
- financial reporting
- strategy and governance
- management accounting
- audit and assurance
- finance
- taxation
· 2门选修课程 two electives that allow you to focus on two areas of career interest
· choose from four different electives:
- assurance (mandatory for CPA candidates pursuing careers in public accounting)
- performance management
- tax (mandatory for CPA candidates pursuing careers in public accounting)
- finance
· 综合模块 one capstone integrative module*
§ focus:
- developing enabling competencies such as leadership and professional skills
- integrating core competencies
· 考试准备模块 one capstone exam preparation module*
§ focus: preparation for the Common Final Examination that all CPA candidates must take
· *Capstone courses are culminating courses. In them, you demonstrate what you have learned over the course of the program.
2.如何注册 CPA PEP 课程 :通过各省的CPA机构注册。
· CPA Western School of Business (BC, AB, SK, MB) 191
· CPA Ontario School of Business 247
· CPA Québec School of Business 36
· CPA Atlantic School of Business (PEI, NS, NL, NB, and Bermuda) 37
CPA PEP 申请方式(Pathways to becoming a CPA) 如下
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