萨省特许专业会计师 CPA SK (Chartered Professional Accountant)

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

萨省特许专业会计师 CPA SK (Chartered Professional Accountant)

会计职业在萨省属于监管职业,申请SINP省提名的申请人,如果打算来萨省从事专业会计职业,需要申请CPA许可。

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 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:

  • 非会计专业本科学位;
  • 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;
  • 有会计学学位,但是毕业超过10年。
  • 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

  1. 创建账号 Create a My CPA profile ,入口: https://my.cpasb.ca/Register;
  2. 填写需要的信息,完成注册;
  3. 注册完成后,邮箱会收到设置密码的邮件;
  4. 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;
  5. 点击 Program Admission – Transcript Assessment,申请成绩单评估,申请费为150加币;
  6. 邮寄相关的资料到录取部门以供成绩单评估用;
  7. 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;
  8. 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;
  9. 点击 Module Registration,可以查看开放的注册课程和你可以申请的课程;
  10. 选择适合你的考试地点和 Workshop 地点。;
  11. 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)

为了获得CPA称号,除了参加培训课程并通过考试,还要有相关的从业经验。

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.

有两种方式可以获得实际工作经验:

  1. 雇主提供的培训岗位;
  2. 申请经验认证。
  1. 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.*
  2. Experience verification. This flexible route allows you to demonstrate competence and have relevant experience recognized as it is gained at an employer of choice.

不论以上哪种方式都需要满足:

  1. 在30个月的时间内获得相关的工作经验并且成为专业会计师;
  2. 所获得的经验必须有适当的监督;
  3. 必须定期提供详细的报告;
  4. 至少每半年向CPA导师汇报一次你的进步;
  5. 工作经验由CPA profession 进行评估。
  1. You gain relevant experience and develop as a professional accountant in a minimum of 30 months.*
  2. Your experience must be appropriately supervised.
  3. You must record detailed reports at regular intervals.
  4. You must meet and discuss your progress at least semi-annually with a CPA mentor.
  5. Your experience is assessed by the CPA profession.

萨省会计从业人员需要注册的职责

会计从业人员的职责中包含以下部分的需要申请注册:

  • (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;
  • (c) 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.

以下职责不需要注册:

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.

萨省CPA: https://www.cpask.ca/en/Become-a-CPA

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