加拿大特许专业会计师协会 CPA (Chartered Professional Accountant Canada)

加拿大特许专业会计师 CPA (Chartered Professional Accountant)

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/。

**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 PEP 申请方式(Pathways to becoming a CPA)

一、本科学位申请人申请要求 CPA PEP admission requirements for holders of undergraduate degrees

申请人的本科学位要包含 specific subject area coverage,才可以申请CPA PEP。如果申请人获得的是非会计专业的学位,可以通过参加CPA的预科课程CPA PREP,获得要求的coverage 。

1. 非工商/会计专业申请人(CPA PEP admission for university degree holders with non-business/non-accounting majors)

对于本科学位不是主修商科或者会计学的申请人,可以在毕业后参加CPA PREP 或 PSI课程学习。

2. 工商/会计专业申请人(CPA PEP admission for university degreee holders with business/accounting majors)

1)主修会计学的申请人(CPA PEP admission for university degree holders: Accounting majors)

对于主修会计学的申请人,想要直接参加CPA PEP的学习,需要满足下列条件:

  • 获得主修会计学的商学学士学位;
  • 完成了 CPA Competency Map 中要求的所有预科课程;
  • 满足CPA要求;
  • 完成了120学时的学习。

To qualify for direct admission to the CPA PEP, you must:

  • complete an undergraduate degree such as a B.Comm with an accounting major
  • complete the prerequisite learning defined in The CPA Competency Map
  • meet the standards for achievement established by the CPA profession
  • complete at least 120 credit hours or equivalent of education

如果没有达到规定的学时,可以参加CPA PREP,补修未达标的课程。

2)不是主修会计学的商业专业申请人(CPA PEP admission for university degree holders: Non-accounting business majors)

如果申请人有 business undergraduate degree,但是主修不是会计,申请人可能会缺少一部分 CPA PEP 要求的的课程,那么申请人就可以通过参加CPA PREP 或者 PSI ,学习相关缺少的课程。

3. 提供CPA认可课程的高等教育机构 (Post-secondary institutions (PSIs) offering CPA-accredited programs)

加拿大某些教育机构被CPA批准可以提供部分或全部的 CPA PEP 课程。这些认可的课程同时包含本科和研究生课程,通过学习,申请人可以获得研究生文凭或硕士学位。提供CPA认可课程的大学名单(University programs accredited by the CPA profession)

Many accountants complete their training at one of several PSIs across Canada that deliver part or all of the CPA Professional Education Program (CPA PEP). These accredited programs feature courses provided through a combination of undergraduate and graduate programs that result in either a graduate diploma or Master’s degree.

参加了CPA认可项目的申请人还需要满足以下条件才能完成CPA注册:

  1. 去所在省的CPA机构注册;
  2. 成功完成了PSI的大学课程;
  3. 如果你的PSI学校只能提供部分CPA PEP课程,你还需要参加CPA PEP的学习,完成其余科目的学习;
  4. 完成了期末考试;
  5. 满足 CPA 执业经验要求。
  1. Register with your provincial/regional CPA body.
  2. Successfully complete your university coursework.
  3. If your university program is accredited to deliver only part of the CPA PEP, you will need to enrol in the CPA PEP and complete the module(s) for which you were not exempted.
  4. Successfully complete the Common Final Examination.
  5. Complete the CPA practical experience requirements.

二、无本科学位有工作经验的申请人的要求 CPA PEP admission requirements for workforce applicants without an undergraduate degree

对于没有本科学位的申请人,如果满足下列要求,也可以申请CPA PEP:

  1. 有以下领域8年的相关的工作经验:财务申报、审计与担保、税收&战略和管理、管理会计及金融学;
  2. 提交简历:列明所有的工作经验,社区服务,志愿者活动等;
  3. 所有大学的官方成绩单;
  4. 在PSI完成 CPA PEP prerequisite subject area coverage ;
  5. 提交3封推荐信:当前雇主,CPA同事,personal character reference ;
  6. 个人声明。

As a mature student with no undergraduate degree, you may still be able to enter the CPA PEP. To do so you must:

  1. have at least eight years of relevant experience in any of the CPA technical competency areas:
  • financial reporting
  • audit & assurance
  • taxation, strategy & governance
  • management accounting finance — with any two competency sub-areas developed to at least a Level 1 proficiency as identified in the CPA Practical Experience Requirements (CPA PER) standards document
    2.submit a comprehensive résumé detailing all your current and past work experience, community service and volunteer activities to your provincial/regional body
  1. submit official transcripts for any university or college courses you have taken to your provincial/regional body
  2. successfully complete the CPA PEP prerequisite subject area coverage through a post-secondary institution
  3. submit three letters of reference to your provincial/regional body from a:
  • current employer
  • CPA colleague
  • personal character reference
  1. submit a personal statement to your provincial/regional body about the desire, capacity and commitment that you will bring to your pursuit of the CPA designation

CPA PREP:特许专业会计师预科教育课程 Chartered Professional Accountant Prerequisite Education Program。

CPA PREP 是一个加速课程计划( intensive accelerated bridging program),提供CPA PEP入学所需要的课程,授课方式为 part-time。主要就是为那些有本科学位,但是专业不是会计,并且缺少CPA PEP要求的部分或全部课程的申请人而准备的。申请CPA PREP无需任何工作经验。

  • CPA PREP is a part-time program that combines elearning and self-study. A modularized program allows you to complete only those modules you require.
  • CPA PREP IS SUITABLE IF YOU:
    • have an undergraduate degree in a discipline other than accounting, and
    • lack some or all of the prerequisite courses required for admission to the CPA Professional Education Program (CPA PEP)

1.CPA PREP 学习方式:在线,自学和室内授课。

2.如何注册CPA PREP: 需要联系所在省:

Provinces/regions

3.CPA PREP 由12个模块(12门课程)组成,但是申请人只需要学习自己需要的模块即可,每个模块学习结束,都需要参加考试。每个模块的学习时间在1-14周之间。Modules range in length from 1 to 14 weeks

各个模块详细介绍: https://cpacanada.ca/en/become-a-cpa/cpa-prep-becoming-a-cpa/cpa-prep-modules-descriptions

1)1-4模块,是自修课程,主要是为后面的学习打基础的。

Modules 1 – 4 are self-paced and form the foundation for the remaining modules. All students must have either recognized academic credits or equivalent Module credits for Modules 1 – 4 before proceeding with ANY of Modules 5 – 10. You can take Module 2 at the same time but not before taking as Module 1.

  • Module 1: Introductory Financial Reporting
  • Module 2: Introductory Management Accounting
  • Module 3: Economics
  • Module 4: Statistics

2)5-12 模块。

While Modules 5 –12 can be taken out of sequence, provided a student meets the academic requirements that would enable them to do so, for best results they should be completed in the following order:

  • Module 5: Intermediate and Advanced Financial Accounting — prerequisite for Modules 7 and 8; strongly recommended, but not required, prerequisite for Module 9
  • Module 6: Corporate Finance — prerequisite for Module 9
  • Module 7: Audit and Assurance
  • Module 8: Taxation
  • Module 9: Intermediate and Advanced Management Accounting
  • Module 10: Strategy and Governance
  • Module 11: Business Law
  • Module 12: Information Technology

CPA PEP 其他问题

  1. CPA PEP 入学不需要参加考试。入学要求是本科学位加 specific subject area coverage。每学完一个模块需要参加考试,考试通过后,才能继续学习下一个模块。
  2. 频率:至少每年2次。
  3. 如何评估国际会计学历:由各省的教育机构负责评估,主要根据是“能力地图"。

How do you assess international accounting credentials?
The process for determining equivalency is administered by the regional/provincial education bodies. International credentials are compared to the competency requirements of The CPA Competency Map.

加拿大会计师注册CPA官网: https://cpacanada.ca/en/become-a-cpa/pathways-to-becoming-a-cpa

The CPA Canada Competency Map, : https://cpacanada.ca/en/become-a-cpa/pathways-to-becoming-a-cpa/national-education-resources/the-cpa-competency-map

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