萨省特许专业会计师 CPA SK (Chartered Professional Accountant)
想要获得CPA，需要参加 特许专业会计师专业教育课程 CPA PEP(CPA Professional Education Program)，参加CPA PEP需要满足一定的条件，如果不满足，就需要先参加CPA PREP的学习。
CPA PREP（CPA Prerequisite Education Program ) 提供CPA PEP入学要求的相关课程。以下情况需要参加CAP PREP的学习：
- 所学课程未包含或未包含全部学习CPA PEP要求的预科课程；
- 国际本科学位，但是missing prerequisites；
- You have a recognized undergraduate degree but not in accounting.
- You are missing some or all of the prerequisite courses required for CPA PEP.
- You have a recognized international degree but may be missing prerequisites (e.g. Canadian Content).
- You have a degree in accounting and graduated more than 10 years ago.
萨省 CPA PEP 注册流程
- 创建账号 Create a My CPA profile ，入口： https://my.cpasb.ca/Register；
- 密码设置完成后，登陆 My CPA Portal，点击 My Profile – Post-Secondary Education，填写 post-secondary 教育信息；
- 点击 Program Admission – Transcript Assessment，申请成绩单评估，申请费为150加币；
- 提交完成绩单评估申请后，申请人就可以申请CPA PEP课程了，点击Program Admission – Admission Application，按要求填写；
- 当你收到录取部的确认邮件后，就可以开始注册CPA PEP的相关模块了；
- 点击 Module Registration，可以查看开放的注册课程和你可以申请的课程；
- 选择适合你的考试地点和 Workshop 地点。；
- 点击Module Registration – View，可以查看模块注册情况
CPA 实践经验要求 Practical Experience Requirements (CPA PER)
To earn the Chartered Professional Accountant (CPA) designation, Canada’s pre-eminent accounting and business credential, students and candidates must complete relevant practical experience in addition to formal education and the Common Final Examination.
- Pre-approved programs in training positions that are offered by your employers and have been pre-approved by the profession. These programs are designed for you to meet the practical experience requirements within 30 months.*
- Experience verification. This flexible route allows you to demonstrate competence and have relevant experience recognized as it is gained at an employer of choice.
- 工作经验由CPA profession 进行评估。
- You gain relevant experience and develop as a professional accountant in a minimum of 30 months.*
- Your experience must be appropriately supervised.
- You must record detailed reports at regular intervals.
- You must meet and discuss your progress at least semi-annually with a CPA mentor.
- Your experience is assessed by the CPA profession.
- (a) performing an audit engagement and issuing an auditor’s report in accordance with the standards of professional practice published by Chartered Professional Accountants of Canada, as amended from time to time, or an audit engagement or a report purporting to be performed or issued, as the case may be, in accordance with those standards;
- (b) performing any other assurance engagement and issuing an assurance report in accordance with the standards of professional practice published by Chartered Professional Accountants of Canada, as amended from time to time, or an assurance engagement or a report purporting to be performed or issued, as the case may be, in accordance with those standards;
- © issuing any form of certification, declaration or opinion with respect to information related to a financial statement or any part of a financial statement, on the application of:
- (i) financial reporting standards published by Chartered Professional Accountants of Canada, as amended from time to time;
- (ii) specified auditing procedures in accordance with standards published by Chartered Professional Accountants of Canada, as amended from time to time.
Other services performed by accountants, such as, bookkeeping and tax preparation are not regulated for non-members of CPA Saskatchewan. Bookkeeping is considered everything up to a trial balance, but not an issuance of opinion on the compliance of a financial statements with a basis of accounting published by the CPA Canada.
Further, those working as accounts receivable clerk, or in basic accounting functions under supervision are not regulated.