STUDENT HANDBOOK - CGA Online Learning Environment

2012-13STUDENTHANDBOOK

Table of ContentsContacting the Association 6Office Hours 6Contact Centre 6Email Directory 6Mail and Fax 6Document Tracking 6Code of Conduct 7Roles and Responsibilities of a student in the CGA program 7Academic Policies 8Use of the CGA Designation 8Respectful Workplace Policy 8Copyright and Professional Ethics 8Privacy Policy 8Important Dates 9CGA Program Session Dates 10Laurentian Degree Partnership Dates 14Program Requirements 16Professional Level Career Options 17Laurentian Degree Partnership 18Professional Experience Requirement 19Enrolment Information 20First Time Enrolment 20Active Year 21Inactive Year 21Maintaining Your Student Status 21Transferring to other CGA Provincial Affiliate 21Course Prerequisites, Offerings and Fees 22Laurentian H.B.Com Course Prerequisites, Offerings and Fees 23Laurentian MBA Course Prerequisites, Offerings and Fees 23Methods of Payment 23Course Enrolment 24Confirmation of Enrolment 24Applying for a transfer credit as a student in the CGA program 24CGA Ontario Transcripts and Status Letters 25Internal Review Process 25Transfer-In 25Re-entry 25Program Time Limit 26Other Fees 27Financial Support 27Course Material 28Required Textbooks and Software: CGA Program 28Required Textbooks: Laurentian Degree Partnership Program 32CICA Handbook 33Ethics Readings Handbook 33Course Material Delivery 332

Welcome and UpdateWELCOMEOn behalf of the student services team at CGA Ontario, I am pleased to welcome you to the 2012-13academic year of the CGA program of professional studies.Your enrolment in the CGA program indicates that you are prepared to make a significant commitment toyour career — and we, your student services team at CGA Ontario — are here to support your success.The CGA program is designed to give you the ability to DO MORE in your accounting career. Whetheryou are joining us for your first course, or are a returning student, you are on your way to achieving thedesignation that is a mark of accounting and financial excellence — the CGA designation.Our Online Learning Environment (OLE) has been developed with leading learning technologies to offeryou the benefit of both independent and collaborative learning. In the OLE, you will participate in distancebasededucation, with the ability to network online with course directors, academic advisers and yourpeers. The best part — you can do this from anywhere, at anytime.The Student Handbook outlines academic policies, procedures and important dates. We encourage youto familiarize yourself with the Student Handbook and reference it often. Our website (cga-ontario.org),your secure student account in the OLE, the WebCoach tutorials in the OLE and our student advisementservices are also important resources you will need as a student in the CGA program.You can contact any member of our student services team if you require further assistance, we are allequipped with the necessary information to help you, via email at info@cga-ontario.org or by telephone at416-322-6520 or 1-800-664-1454.Commitment, discipline and hard work are essential to successfully complete the CGA program. Ourcommitment to providing you with excellent service will support you while you work towards your goal —the CGA designation.On behalf of the Certified General Accountants of Ontario, I wish you all the best for a successful andrewarding academic year.Sincerely,John-Derek ClarkeSenior Vice-President, OperationsCGA OntarioThe Certified General Accountants of Ontario reserves the right to change or amend its programs, feestructure and regulations as required. CGA Ontario’s board of directors and CGA Canada’s educationcommittee implemented the policies and procedures. CGA Ontario’s student services team administersthe procedures to ensure all policies are met.4

ContactContacting the AssociationOffice HoursCGA Ontario’s business hours are 8:30 a.m. to 4:30 p.m., Monday through Friday. Please see page 9 forholiday office closures.Contact CentreOur experienced and knowledgeable client service advisers are available to respond to any of yourinquiries related to the CGA program of professional studies.To speak to a client service adviser please call, 416-322-6520 or 1-800-668-1454.Email DirectoryCGA Ontario staff is also accessible by email. All email inquiries are addressed within 24 hours. Due to ahigh volume of inquiries during deadline periods, please allow additional response time.You can contact our student services team at the email addresses below.General inquiriesIncludes course registration and withdrawal, degreepartnerships, information requests, transcript requests,transfer credit inquiries and course material inquiries.Academic advisementAssignment inquiries for specific coursesComputer/technical supportEmployment referral serviceExaminationsLaurentian degree partnership informationProfessional experienceStatement of fees requestsinfo@cga-ontario.orgstservices@cga-ontario.orgOLE@cga-ontario.orgcomputer@cga-ontario.orgemployment@cga-ontario.orgexams@cga-ontario.orgluonline@laurentian.caperc@cga-ontario.orgreceipt@cga-ontario.orgMail and FaxPlease direct your correspondence to the appropriate department, and remember to include youridentification number, address and the date on all correspondence.Mail: Certified General Accountants of Ontario240 Eglinton Avenue EastToronto ONM4P 1K8Fax: 416-322-6481Document TrackingAll documents mailed, delivered or faxed to CGA Ontario are tracked. You can verify receipt of yourdocument in the “My Account” section of your secure student account at cga-ontario.org.6

Code of ConductCode of ConductThe CGA program of professional studies will differ from your previous educational experience. TheCGA program certifies your competence in offering professional services to employers or the public as acertified general accountant. For that reason, your responsibilities will differ from those of students in asecondary or post-secondary environment:• The development of exams and course material are national responsibilities of CGA Canada. No lecturer,marker or Association staff member has independent control over any aspect of course material or exams.• You do not have access to your written exam, nor may you see your completed exam paper. Once an examis completed it is the property of CGA Canada. For a fee, you may request written feedback in the form ofa regrade, exam critique or PA administrative review. In the case of non-disclosed exams, exam questions,exam marking keys or any other marking material will not be made available to students.• The CGA program is a distance-based, self-study program. The material stands alone and does not require alecturer, reviewer or tutor.Roles and responsibilities of a student in the CGA program of professional studies:• You accept responsibility to become aware of, and adhere to the deadlines, regulations and policies thataffect you as a student. This information is available on the CGA Ontario website, www.cga-ontario.org. It isyour responsibility to contact CGA Ontario staff if you have concerns about administrative issues.• You accept responsibility for adhering to the National Academic Integrity Policy.• You are responsible for providing and maintaining a current email and mailing address in order to receiveprogram updates.• You agree to comply with the Association’s disciplinary codes: Respectful Workplace Policy, On-line Conductpolicy, Copyright and Professional Ethics, the Use of the CGA Designation and Privacy Policy.• You accept responsibility for developing the necessary skills, knowledge and professional experience tocomplete the CGA program and attain your CGA designation. Other people, course directors, markers,instructors, exam reviewers, tutors, fellow students, and Association staff, can only guide and assist you.• You accept full responsibility for your actions and are aware of the disciplinary action that may ensue if you donot follow the Association’s policies.7

Code of ConductAcademic PoliciesUse of the CGA DesignationAs a student in the CGA program of professional studies, you may not make reference to the Association,its name or its designation in any way except on your curriculum vitae or other employment relatedcorrespondence, and then only by referring to yourself as a “student currently registered in the CGAprogram of professional studies”.Respectful Workplace PolicyThe Association has adopted a Respectful Workplace Policy which allows all of us equal opportunity towork and live without being hindered by discriminatory practices. To this end, the Association does notcondone and will not tolerate, any conduct, comment, gesture or contact that may discriminate on anybasis or cause offence, humiliation or intimidation to any person. The policy applies to all Associationstaff, CGAs, students in the CGA program, lecturers, exam reviewers, tutors, assignment markers,suppliers, and the general public.Copyright and Professional EthicsAlthough you can prepare a working copy of most computer programs, you do not have the right tomake copies for distribution or sale. Computer programs, like literary works, are the result of creativework; as such, they are protected by copyright laws. Software used in the CGA program is provided toyou under special contractual arrangements and cannot be resold or otherwise distributed.Privacy PolicyWith your consent and in accordance with CGA Ontario’s privacy policy, we will gather personalinformation from you.If you wish to request access to, update, or correct your personal information in CGA Ontario’s records,or if you have any inquiries, requests or complaints regarding CGA Ontario’s privacy policies, pleasecontact the privacy officer by telephone at 416-544-4789 or by email at privacyofficer@cga-ontario.org.If you do not want your personal contact information to be used, you may withdraw your consent whenwe offer an opt-out option, or you may contact the privacy officer at the details above whenever youdecide to withdraw your consent to use and disclosure.8

Important Dates2012-13 Important DatesFriday, August 3, 2012Monday, August 6, 2012August 28 –August 30, 2012Friday, August 31, 2012Monday, September 3, 2012Monday, September 10, 2012Monday, October 8, 2012Thursday, October 25, 2012Monday, December 24, 2012Wednesday, January 2, 2013February 2013Monday, February 18, 2013Friday, March 29, 2013Friday, May 17, 2013Monday, May 20, 2013Friday, May 31, 2013Friday, June 28, 2013Monday, July 1, 2013Tuesday, July 24, 2013Office closes at noonOffice closed2012-13 Summer sessionexam datesOffice closes at noonOffice closedAnnual basic tuition fee (BTF) for the 2012-13 academic year to avoid $75 lateregistration fee (without registering for a Fall session course or exam)Office closed2012-13 Summer session exam results available online and mailed withsupplemental noticeOffice closedOffice re-opensTuition receipts mailed for applicable fees for 2012 taxation yearOffice closedOffice closedOffice closes at noonOffice closedDeadline for students and finalists to pay annual basic tuition fee (BTF) forthe 2012-13 academic year (including $75 late fee)Office closes at noonOffice closedDeadline to submit transfer-in application or apply to transfer-out to anotheraffiliate association9

Important DatesCGA Program Session DatesEach academic year is organized in four sessions:Fall Session(September– December)Winter Session(December – March)Spring Session(March – June)Summer Session(June – August)Fall Session (September – December)Tuesday, July 17, 2012Tuesday, August 7, 2012Transfer credit evaluation submissiondeadline to be guaranteed enrolment inthe fall session2012-13 course material deliverycommencesTuesday, August 21, 2012Deadline for fall session course registrationand annual basic tuition fee (BTF)Friday, August 24, 2012Online access to fall courses availableTuesday, September 4, 2012Fall session beginsTuesday, October 2, 2012Tuesday, November 6, 2012Thursday, November 22, 2012Monday, November 26 – Saturday, December 1, 2012Deadline to withdraw online or in writingfrom a fall session course to be eligible fora partial refund and avoid an exam attemptDeadline to register for a challenge orsupplemental exam scheduled to bewritten in the fall sessionDeadline to withdraw from a challengeor supplemental exam scheduled to bewritten in the fall sessionFall session exam datesThursday, January 31, 2013Fall session exam results available onlineand mailed with supplemental noticeTuesday, February 26, 2013Deadline to request a regrade, critique orPA administrative review for afall session exam10

Winter Session (December – March)Tuesday, October 16, 2012Tuesday, November 20, 2012Transfer credit evaluation submissiondeadline to be guaranteed enrolment inthe winter sessionWinter session course enrolment deadlineFriday, November 23, 2012Online access to winter sessioncourses availableMonday, December 3, 2012Winter session courses beginsThursday, January 3, 2013Tuesday, February 19, 2013Thursday, March 7, 2013Monday, March 11 – Saturday, March 16, 2013Deadline to withdraw online or in writingfrom a winter session course to beeligible for a partial refund and avoid anexam attemptDeadline to register for a challenge orsupplemental exam scheduled to bewritten in the winter sessionDeadline to withdraw from a challengeor supplemental exam scheduled to bewritten in the winter sessionWinter session exam datesThursday, May 2, 2013Winter session exam results available onlineand mailed with supplemental noticeTuesday, May 28, 2013Deadline to request a regrade, critiqueor PA administrative review for a wintersession exam11

Important DatesCGA Program Session DatesSpring Session (March – June)Thursday, January 24, 2013Tuesday, March 5, 2013Transfer evaluation credit submissiondeadline to be guaranteed enrolment inthe spring sessionSpring sessionenrolment deadlineFriday, March 8, 2013Online access to spring sessioncourses availableMonday, March 18, 2013Spring session courses beginTuesday, April 16, 2013Tuesday, May 21, 2013Thursday, June 6, 2013Monday, June 10 – Saturday, June 15, 2013Deadline to withdraw online or in writingfrom a spring session course to beeligible for a partial refund and avoid anexam attemptDeadline to register for a challenge orsupplemental exam scheduled to bewritten in the spring sessionDeadline to withdraw from a challengeor supplemental exam scheduled to bewritten in the spring sessionSpring session exam datesThursday, August 1, 2013Spring session exam results available onlineand mailed with supplemental noticeTuesday, August 27, 2013Deadline to request a regrade, critiqueor PA administrative review for a springsession exam12

Summer Session (June – August)Tuesday, April 23, 2013Tuesday, May 28, 2013Transfer credit evaluation submissiondeadline to be guaranteed enrolment inthe summer sessionSummer session courseenrolment deadlineFriday, May 31, 2013Online access to summer sessioncourses beginTuesday, June 11, 2013Summer session courses beginThursday, June 27, 2013Tuesday, August 13, 2013Thursday, August 29, 2013Tuesday, September 3 – Thursday, September 5, 2013Deadline to withdraw online or in writingfrom a summer session course to beeligible for a partial refund and avoid anexam attemptDeadline to register fora challenge or supplemental examscheduled to be writtenin the summer sessionDeadline to withdraw from a challengeor supplemental exam scheduled to bewritten in the summer sessionSummer session exam datesThursday, October 31, 2013Summer session exam results availableonline and mailed with supplemental noticeTuesday, November 26, 2013Deadline to request a regrade, critiqueor PA administrative review for a summersession exam13

Important DatesLaurentian University Partnership DatesFall Session (September – December)Monday, April 30, 2012Deadline to apply for admissionTuesday, August 7, 2012Friday, August 31, 2012Sunday, September 2, 2012Monday, September 3, 20122Closing date for Laurentian University students to enrolin coursesLaurentian University students gain access toDesire2Learn online learning environmentDeadline to withdraw from a fall session course to beeligible for a refund and avoid academic penaltyFall session Laurentian University classes beginMonday, September 17, 2012Monday, October 15, 2012Deadline to withdraw from a fall session course to beeligible for a partial refund and avoid academic penaltyDeadline to withdraw from a fall session course, withoutrefund, to avoid academic penaltyWinter Session (December – March)Monday, July 16, 2012Deadline to apply for admissionTuesday, November 6, 2012Closing date for Laurentian University students to enrolfor coursesFriday, November 30, 2012Laurentian University student access to Desire2Learnonline learning environmentSunday, December 2, 2012Deadline to withdraw from a winter session course to beeligible for a refund and avoid academic penaltyMonday, December 3, 2012Laurentian University winter session classes beginMonday, December 17, 2012Deadline to withdraw from a winter session course to beeligible for a partial refund and avoid academic penaltyMonday, January 14, 2013Deadline to withdraw from a winter session course,without refund, to avoid academic penalty14

Spring Session (March – June)Monday, October 29, 2012Deadline to apply for admissionFriday, February 15, 2013Friday, March 15, 2013Sunday, March 17, 2013Monday, March 18, 2013Closing date for Laurentian University students to enrolin coursesLaurentian University student access to Desire2Learnonline learning environmentDeadline to withdraw from a fall session course to beeligible for a refund and avoid academic penaltyLaurentian University spring session classes beginMonday, April 1, 2013Monday, April 29, 2013Deadline to withdraw from a spring session course to beeligible for a partial refund and avoid academic penaltyDeadline to withdraw from a spring session course,without refund, to avoid academic penaltySummer Session (June – August)Friday, May 10, 2013Closing date for Laurentian University students to enrolin coursesFriday, June 7, 2013Laurentian University student access to Desire2Learnonline learning environmentSunday, June 9, 2013Deadline to withdraw from a summer session course tobe eligible for a refund and avoid academic penaltyMonday, June 10, 2013Laurentian University summer session classes beginMonday, June 24, 2013Deadline to withdraw from a summer session course to beeligible for a partial refund and avoid academic penaltyMonday, July 22, 2013Deadline to withdraw from a summer session course,without refund, to avoid academic penaltyPlease note no new admissions are accepted for the summer session15

Program RequirementsProgram RequirementsThe CGA program has three requirements that must be satisfied prior to certification:AcademicThere are 19 courses and two businesscases you must successfully completein order to satisfy the academicrequirements of the CGA Program.DegreeA recognized post-secondary degree isrequired prior to certification. However,it is recommended that you completeyour degree prior to entrance at thecertification level.Professional ExperienceTo fully satisfy the professionalexperience requirements, studentsmust obtain a minimum of 24months of verifiable professionallevel experience, including aminimum of 12 months of verifiableCanadian experience.CGA DesignationProfessional LevelPA1 Issues in Professional PracticePA2 Strategic Financial ManagementCareer Electives (Two of the following)FN2 Advanced Corporate FinanceTX2 Advanced Personal & Corporate TaxationAU2 Advanced External AuditingMU1 Internal Auditing & ControlsMS2 Information Systems StrategyPF1 Public Sector Financial ManagementAdvanced StudiesMA2 Advanced Management AccountingTX1 Personal & Corporate TaxationAU1 External AuditingAT1 Accounting Theory & Contemporary IssuesFA4 Financial Accounting: Consolidations & Advanced IssuesBC2 Public Practice Audit CaseFoundation StudiesFA1 Financial Accounting FundamentalsEM1 Micro & Macro EconomicsLW1 Business LawFA2 Financial Accounting: AssetsQU1 Business Quantitative AnalysisMA1 Management Accounting FundamentalsCM1 Business CommunicationFA3 Financial Accounting: Liabilities & EquitiesFN1 Corporate Finance FundamentalsMS1 Managing Information SystemsBC1 Accounting Business Case16

Professional Level Career OptionsProfessional Level Career OptionsYou may select two elective courses, only one of which may be advanced auditing. Below are examplesof professional level career options.LicensingTechnical ProficiencyExam (TPE)Issues in ProfessionalPractice (PA1)Applications inPublic Practice (AP1)*See note belowInformationTechnologyInternal Auditingand Controls (MU1)Information SystemsStrategy (MS2)Corporate/Small-MediumEnterpriseAdvanced CorporateFinance (FN2)Internal Auditing andControls (MU1)orInfo Systems Strategy (MS2)Government/Not-for-ProfitPublic Sector FinancialManagement (PF1)Internal Auditing andControls (MU1)orInfo Systems Strategy (MS2)ProfessionalPracticePersonal andCorporate taxation (TX1)Advanced Personal andCorporate Taxation (TX2)* See note below* LicensingStudents in the CGA program now have the opportunity to become Licensed Public Accountants(LPAs). If you are planning to enter the licensing stream, refer to the requirements and frequently askedquestions (FAQs).For course offerings and examination information for TPE and AP1 see the “Public Accounting” sectionof CGA Ontario’s website, cga-ontario.org.* Professional PracticeIf you are planning to have or are continuing with a professional practice after becoming a CGA, youmust comply with all requirements and register your practice. The timing of your completion of therequired TX1 and TX2 courses is important. Students electing the public practice route must alsocomplete one additional career option elective for certification. Refer to CGA Ontario’s ProfessionalPractice Entrance and Continuing Standards.For more details, email practice@cga-ontario.org.17

Program RequirementsLaurentian Degree PartnershipCGA Canada has a degree opportunity availablewith Laurentian University for honours bachelorof commerce (H.BComm) and master of businessadministration (MBA) degrees which satisfy thedegree requirement for certification as a CGA.Students admitted to the Laurentian programsmay attain professional certification as a CGA aswell as a degree from Laurentian University, whilecontinuing to work full-time.To apply for admission, you must be enrolled in theCGA program and have successfully completed thebelow requirements.For more information, email info@cga-ontario.org.Desire2LearnThe Laurentian University program is delivered onDesire2Learn (D2L), also a distance-based onlinelearning model. To access Laurentian University’sDesire2Learn portal, visit: cga.laurentian.ca/hbcom/student/fcontent/d2l_information/index.aspFor More InformationIf you require further information or supportabout CGA Ontario’s partnership with LaurentianUniversity, please email us using the addresseslisted below.Laurentian University PartnershipAdmission RequirementsHonours Bachelor of Commerce (H. BComm)• Student in the CGA program of professionalstudies.• Successful completion of foundation levelcourses in the CGA program of professionalstudies or have transfer credits for allfoundation courses that apply.Access the application form and documentationrequirements here: cga.laurentian.ca/hbcom/fcontent/application_process/index.aspMasters of Business Administration (MBA)• Successful completion of an undergraduatedegree.• Student in the CGA program who hascompleted the foundation and advancedlevel, or has been granted transfer credits forall foundation and advanced level courses inthe CGA program of studies.• Member in good standing with CGA Ontario.General inquiriesCourse registrationand withdrawal, examdeferrals, applicationsfor admission.Course inquiriesAssignment inquiriesfor specific coursesLaurentian technicalsupportinfo@cga-ontario.orgluonline@laurentian.caesupport@laurentian.caAccess the application form and documentationrequirements here: cga.laurentian.ca/mba/fcontent/admission_process/index.asp18

Professional Experience RequirementStudents in the CGA program of professional studies must demonstrate their ability to apply theknowledge and skills gained from their formal education into the workplace environment.Students are expected to assume successively higher levels of hands-on financial managementresponsibilities as they progress within the CGA program. For certification, students must demonstrateto the Association that they have progressed to an employment position that requires a well-roundedknowledge of, and a professional level of responsibility in such areas as accounting, finance, audit,taxation, strategic planning, human resources, and projects. As you progress through the program, youare expected to obtain professional experience commensurate with your level of studies.To fully satisfy the professional experience requirement, students must obtain a minimum of 24 monthsof verifiable professional level experience across three competency groups; leadership, professionalismand professional knowledge. Of the total experience reported, all students must have a minimum of 12months of verifiable Canadian experience.1. Strategic and organizationalleadership2. Organizational effectiveness3. Individual and team leadershipand developmentLeadershipIn depth practice is required inat least three of the seven areas1. Financial accountingand reporting2. Management accounting3. Assurance and otherrelated services4. Finance and financial planning5. Business developmentProfessionalKnowledgeProfessionalism1. Ethics and trust2. Stakeholder focus3. Communication4. Integrative approach5. Problem Solving6. Professionaldevelopment7. Professionalself-evaluation6. Information technology7. TaxationCGA Ontario’s client service advisers offer student advisement for individuals experiencing challengescompleting the professional experience requirement. For additional information and advisement, pleasecontact perc@cga-ontario.org.19

Enrolment InformationEnrolment InformationWhether you are re-enrolling or enrolling for thefirst time, you will find all the information you needto get started in the upcoming session of the CGAprogram of professional studies below.First Time EnrolmentStep one: Find out if you have any transfer creditsIf you are taking or have taken business andaccounting courses at a post-secondary institutionyou may be able to transfer some of those creditsinto the CGA program of professional studies.Whatever your educational background, you’llenter the program at a level consistent with yourexperience. After you graduate from a postsecondaryinstitution, fill out the Application forTransfer Credits form and mail it with a sealedcopy of your transcript and your resume to theCGA Ontario office.Step two: Complete your application for enrolmentIf your transfer credit evaluation is complete,you can view your results and complete yourenrolment, by following the steps below:1. Visit CGA Ontario’s website, cga-ontario.org2. Select “I forgot my password” at the top of thehome page.3. Enter your seven-digit ID number: XXXXXXX.4. Your password will immediately be sent to theemail address we have on file for you.5. Retrieve your password and log into cga-ontario.org6. In the “My Account” section, select “Click here toreview my transfer credits”.7. To complete your enrolment, select “StudentEnrolment” in the “My Account” section.If you are completing your enrolment through papercopy registration, use the application for enrolment(first time registrants) form found in the “Become aCGA” section of our website, cga-ontario.org.Step three: Pay the basic tuition feeAll students are required to pay an annual nonrefundablebasic tuition fee (BTF) of $745 eachacademic year in addition to course and examfees. The BTF must be paid prior to writingdeferred or supplemental exams from the previousacademic year.Students taking university or college coursesas transfer credits must pay the annual nonrefundableBTF of $745.When enrolling for the first time, your annual basictuition fee will be prorated based on the sessionyou are enrolling in:Basic Tuition Fee (BTF)Fall Session $745Winter Session(new students only)Spring Session(new students only)Summer Session(new students only)Step four: Select a course$545$445$345Select your first course based on the prerequisiteand course offering table found on page 22.If you are having trouble completing yourenrolment, please contact our office and a clientservice adviser will help you through the process.20

Annual Re-Enrolment1. Sign onto your secure student account at cgaontario.org.2. Select “Re-Enrol” under the “My Account”section.When completing your annual CGA programregistration, you have two options to consider:Active YearIf you intend to complete courses online with CGAOntario, through CGA Ontario’s partnership withLaurentian University or through a post-secondaryinstitution toward your CGA program requirements,you will need to register as an active student.At the time of enrolment you may:• Pay your annual BTF and enrol in courses. Selectthis option if at the time of enrolment, you arealso completing a course registration; or,• Pay your annual BTF and enrol in courses later.Select this option if at the time of enrolment, youare only paying your annual tuition fee and plan toenrol in courses later in the academic year.Inactive YearYou may choose inactive status if you do notplan to enrol in any courses, exams, degreepartner courses or apply for transfer credits, in anacademic year (September – August). A maximumof two inactive years can be applied towardextending your program time limit.Paying Your Annual BTF Will:• Maintain your student status.• Give you access to career opportunities throughCGA Ontario’s Employment Referral Service (ERS).• Allow you to book advisement sessions to discusscourse planning, professional work experienceand more• Allow you to register for courses and exams in theCGA program of professional studies.• Allow you to register in Laurentian Universitydegree partnership courses.• Allow you to update your student record withadditional transfer credits.Transferring to Another CGAProvincial AffiliateIf you move out of Ontario, you may transfer yourfile to another CGA provincial association.If you are enrolled in the current academic year,submit a student transfer application form to CGAOntario to arrange for the transfer of your recordsat the end of the current academic year. Deadlinefor submission is July 24, 2013.Email info@cga-ontario.org to request aTransfer-Out Request form. Please ensure yournew address and contact information is clearlylisted on the Transfer-Out Request form.If you are completing re-enrolment with papercopy registration, use the application forre-enrolment found in the “Plan Your Courses”section of your secure student portal.Maintaining Your Student StatusIn order to continue as a student in the CGAprogram, you are required to renew yourregistration each academic year. Enrolment isaccepted by paying the annual, non-refundable,basic tuition fee (BTF) each academic year, tobe considered a student of the CGA programof professional studies. Students who do notsubmit the BTF payment by the deadline, Monday,September 10, 2012, will incur a $75 late fee. LateBTF payments are accepted until May 31, 2013.21

Enrolment InformationCourse Prerequisites, Offerings and FeesPlease note that some courses are not offered in each session, it is important that you plan out your academic year based on courseofferings and prerequisites. A prerequisite is satisfied by a pass (P) or transfer credit (EX).Course Code PrerequisitesSessional AvailabilityFeeFall Winter Spring Summer with materials without materialsFinancial Accounting Fundamentals FA1 course admission ● ● ● $755 $665Micro & Macro Economics EM1 course admission ● ● ● 755 665Business Law LW1 course admission ● ● ● 755 665Financial Accounting: Assets FA2 FA1 ● ● ● 755 665Business Quantitative Analysis QU1 course admission ● ● 755 665Management Accounting Fundamentals MA1 FA1 ● ● ● 755 665Business Communication CM1 course admission ● ● ● ● 755 665Financial Accounting: Liabilities & Equities FA3 FA1, FA2 ● ● ● 755 665Corporate Finance Fundamentals FN1 FA1, FA2, EM1 ● ● 755 665Managing Information Systems MS1 FA1 ● ● 755 665Accounting Business Case BC1 FA1, FA2, FA3*, MA1,CM1, FN1, MS1 ● ● ● ● N/A 245Advanced Management Accounting MA2 FA1, CM1, MA1, QU1 ● ● ● 950 860Personal & Corporate Taxation TX1 FA1, FA2, FA3, CM1 ● ● ● 950 860External Auditing AU1 FA1, FA2, FA3, QU1, CM1, MS1 ● ● ● 950 860Accounting Theory & Contemporary IssuesFinancial Accounting: Consolidations &Advanced IssuesAT1 FA1, FA2, FA3, CM1, FN1 ● ● ● 950 860FA4 FA1, FA2, FA3, CM1, FN1 ● ● ● ● 950 860Public Practice Audit Case BC2 FA1, FA2, FA3, QU1, CM1, MS1, AU1* ● ● ● ● N/A 245Advanced Corporate Finance FN2 CM1, FN1 ● ● 1290 1200Advanced Personal & Corporate Taxation TX2 FA1, FA2, FA3, CM1, TX1 ● ● 1290 1200Advanced External AuditingAU2FA1, FA2, FA3, FA4, QU1, CM1, MS1,AU1, AT1● ● ● 1290 1200Internal Auditing & Controls MU1 FA1, FA2, FA3, QU1, CM1, MS1, AU1 ● ● ● 1290 1200Information Systems Strategy MS2 FA1, CM1, MS1 ● ● 1290 1200Public Sector Financial Management PF1 FA1, FA2,FA3, CM1, MA2, AU1 ● ● 1290 1200Issues in Professional Practice PA1 FA4, CM1, FN1, MA2, TX1, AU1, AT1 ● ● 1630 1540Strategic Financial Management PA2 FA4, CM1, FN1, MA2, TX1, AU1, AT1 ● ● 1630 1540Technical Proficiency Exam L TPE ● N/A 1000Applications in Public Practice L AP1 PA1, TPE ● N/A 2500Note: All fees exclude applicable taxesReview the textbook list starting on page 28, to determine if you should enrol “with material” or “without material”.*Concurrent or prior completionLLicensing Stream, please refer to the “Public Accounting” section of our website, cga-ontario.org for more details.Students who wish to complete courses concurrently must submit registration by paper copy.The online registration service will not allow enrolment for two courses at a time.Students planning to start or continue a professional practice after becoming a CGA should take TX1 and TX2.For more information about professional practice, see page 17.22

Laurentian H. BComm Course Prerequisites, Offerings and FeesCourse Code PrerequisitesSessional AvailabilityFall Winter Spring SummerwithmaterialsFeewithoutmaterialsMarketing Management COMM 2035/MM1 course admission ● ● ● $1345 $1205Organizational Behaviour COMM 2045/OR1 course admission ● ● ● 1345 1215Operations Management COMM 2055/OM1 course admission ● ● ● 1345 1200Strategic Management & PolicyCOMM 4005/SP1COMM 2035/MM1COMM 2045/OR1COMM 2055/OM1● ● ● 1345 1125Humanist Issues in Commercial Practice COMM 4405/HC1 course admission ● ● 1345 1300Human Resources Management COMM 4456HR1 COMM 2045/OR1 ● ● 740 565Project Management COMM 4506/PT1 course admission ● ● 740 565Risk Management COMM 4736/RK1 course admission ● ● 740 675InternshipCOMM 4495/IN1COMM 2035/MM1andCOMM 2045/OR1● ● ● ● 1345 N/ALaurentian MBA Course Prerequisites, Offerings and FeesCourse Code PrerequisitesSessional AvailabilityFall Winter Spring SummerwithmaterialsFeewithoutmaterialsHuman Resources Management COMM 4456/HR2 course admission ● ● $1128 $953Project Management COMM 4506/PT2 course admission ● ● 1128 953Risk Management COMM 4736/RK2 course admission ● ● 1128 1063Market Management COMM 5305/MM2 course admission ● ● ● 2343 2203Organizational Behaviour COMM 5405/OR2 course admission ● ● 2343 2213Operations Management COMM 5605/OM2 course admission ● ● 2343 2133Strategy Formulation and ImplementationCOMM 6005/SP2COMM 5305/MM2andCOMM 5605/OR2● ● 2343 2183Global Marketing Strategy COMM 6305/GM2 COMM 5305/MM2 ● ● 2343 2058Leading by Design COMM 6405/OL2 COMM 5605/OR2 ● ● 2343 2203Research Methods in Management COMM 6915/RM2 course admission ● 2343 2188Note: All fees exclude applicable taxesReview the textbook list starting on page 28, to determine if you should enrol “with material” or “without material”.Methods of PaymentFee payments are accepted by debit card (in person only), certified cheque, employer’s cheque, money order, Visa, orMasterCard.Please make certified cheques, employer’s cheques or money orders payable to CGA Ontario. Indicate your student IDnumber on the back of all cheques. Cash, personal and post-dated cheques are not accepted.Credit card payments are subject to approval by credit card authorization. A declined credit card authorization will terminateyour application and you will not be enrolled in the courses you selected.23

Enrolment InformationCourse enrolmentCourse enrolment is accepted in each of the fouracademic sessions. Applicable deadlines areoutlined below:SessionFallWinterCGA Program ofProfessional StudiesCourse EnrolmentDeadlinesTuesday,August 21, 2012Tuesday,November 20, 2012Spring Tuesday, March 5, 2013Summer Tuesday, May 28, 2013SessionLaurentian UniversityPartnershipParticipants CourseEnrolment DeadlinesFall Tuesday August 7, 2012WinterSpringTuesday,November 6, 2012Friday,February 15, 2013Summer Friday, May 10, 2013If you are not registering for a Fall sessioncourse or exam, the annual BTF is due Monday,September 10, 2012, to avoid the late registrationfee of $75.Confirmation of EnrolmentWhen registering with a paper copy form youwill receive an enrolment confirmation by emailwhen enrolling, re-enrolling and adding acourse. Students registering online will receive atransaction summary when enrolment is complete.Applying for a Transfer Credit as aStudent in the CGA ProgramIf you are a student currently enrolled in theCGA program of professional studies, and havecompleted courses at a post-secondary institution,whose course content and standards are acceptedas equivalent by CGA Ontario you can be grantedtransfer credits.Send an official sealed transcript containing yourCGA Ontario student ID number to CGA Ontario.Official transcripts can be submitted to CGA Ontarioin the following ways:1. University, undergraduate, graduate degrees,diplomas and/or certificates in a sealedenvelope(s) with the institution’s seal.2. If World Education Services (WES) has evaluatedyour degree, we will accept copies of your degree,diploma or certificate attached to evaluationreports directly from WES by mail.3. Internationally educated applicant originaldocuments are accepted if they are notarized inCanada. Those submitting notarized copies mustinclude the reason for being unable to attainsealed copies within the application.Please Note:• An official degree certificate is required ifyour transcript does not state a date ofdegree conferred.• Translations are required for all documentationnot in English. Translation must be completedin Canada. For information on finding a certifiedtranslation service, please contact our office.CGA Ontario must receive your basic tuition fee(BTF) prior to your transfer credit evaluation forthe upcoming academic year. Processing transfercredits takes up to 10 business days and costs $70per transfer credit granted, you will be invoicedaccordingly.Transfer credit policies are subject to change.Your transfer credit will be cancelled if you enrolin a course which you have been granted atransfer credit for.24

CGA Ontario Transcriptsand Status LettersYou may order your CGA Ontario transcript orstatus letter online under the “My Account” sectionof the secured student website or by emailing info@cga-ontario.org.• CGA Ontario processes transcript and statusletter requests within 10 business days.• The fee for transcripts and status letters is $65 foractive students.• One official transcript will be sent to you alongwith the colleges, universities and professionalassociations indicated.• Status letters indicate only the number ofcourses completed.Internal Review ProcessIf you would like your transfer credit evaluationreviewed, fax or mail a completed internal reviewform to the CGA Ontario office. All internal reviewssent to the academic credentials review panelmust:• Be completed, signed, dated and submitted byregular mail or fax.• State which additional transfer credit(s) you areseeking and how your additional documentationsupports your review.• Include clear and concise details.• Include any necessary supporting documents (i.e.,mapped course descriptions, syllabus, etc.)• Include your transcripts.You will receive a decision letter indicating theoutcome of the internal review by email withinthree weeks from the date of submission.Students may apply for internal review fortransfer credits a maximum of two times relatingto the same course. A secondary review willonly be conducted if additional information ordocumentation is provided. Review the transfercredit policy and the course syllabus to find out ifyou are eligible for the internal review process.Transfer-InIf you are a student or member of a CGA provincialaffiliate and would like to transfer to CGA Ontario,you must:• Contact your current CGA provincial affiliate andhave your file transferred to CGA Ontario.• Complete the transfer-in enrolment form andsend it to CGA Ontario.Once CGA Ontario receives your Transfer-InEnrolment From, you will receive confirmation ofenrolment within 10-15 business days.If you would like to transfer to CGA Ontario fromanother CGA provincial affiliate, you must:1. Contact your current CGA affiliate to have your filetransferred to CGA Ontario.2. You will receive a status letter from CGA Ontariowhen we receive your file and a transfer-inenrolment form in the mail within 10-15 businessdays.3. Complete and submit the hard copy transfer-inenrolment form and send it back to CGA Ontario.4. You will receive confirmation of enrolment byemail within 10-15 business days. Your coursematerial will also be shipped to you within 10-15business days.Re-entryStudents who do not enrol for one or moreacademic years will be required to submit a formerstudent application with a $365 non-refundablefee prior to re-entry into the CGA program ofprofessional studies. We will re-evaluate youracademic status and send you a status letter withan application from for re-entry by email. Eachstudent is allowed a maximum of two re-entriesinto the CGA program.Your academic status is subject to program changeswhen you do not register each academic year. Uponre-entry, you must complete your studies under thecurrent program of study and satisfy the currentprofessional experience requirements.25

Enrolment InformationProgram Time LimitUpon enrolment, your personal program timelimit will be set based on the number of originaltransfer credits you receive. If you are still workingtowards a degree, you will receive an additionaltwo years to complete the CGA program ofprofessional studies. If you submit proof ofdegree completion after your enrolment, yourprogram time limit will be adjusted. Your personalprogram time limit is indicated on your:• Confirmation of enrolment.• Secure student account on CGA Ontario’swebsite, cga-ontario.org.Your program time limit will expire on June 30thof the year in which your program time limit isassigned.For example, if your personal programtime limit is 2015, you have until June 30, 2016, tocomplete the program requirements.To complete the CGA program withinyour program time limit, you should aim tosuccessfully complete a minimum of two courses,examinations or equivalent transfer credits eachacademic year (September – August).If you re-enter the program after an absence, yourprogram time limit will be recalculated and all ofthe current requirements of the CGA program ofstudies will apply.A transfer credit is an exemption you receivefor course work you have completed prior toenrolling in the CGA program. Regardless of yourinitial enrolment session, each academic yearcounts as a complete year towards your programtime limit in the CGA program. If you write anexam or enrol in a course, whether you completeit or not, it is considered one full academic yeartowards your program time limit.Number of transfer credits granted uponinitial enrolmentMaximum number of academic yearsallowed to complete the CGA program ofprofessional studies1-2 103-4 95-6 87-8 79-10 611-12 513 414-15 326

Other FeesBasic Tuition Fee (BTF) $745Sage Accpac 5.6,including CT3125Inactive Year Fee 745Late Registration Fee 75IncompleteFinalist Fee745Late Assignment 75Challenge Exam 320PA AdministrativeReview220Challenge Exam withCourse MaterialCourse Withdrawalor ChangeCourse MaterialRe-Shipment39520075PA Rewrite 500Supplemental Exam 320Transfer Credit 70Exam Critique 185Transcript 65Exam Regrade 165Status Letter 65Exam Deferral 200Former StudentApplication365Financial SupportLifelong Learning Plan (LLP)As a student in the CGA program of professional studies, you may qualify for the federal government’slifelong learning plan (LLP). This plan allows you to withdraw funds from you or your spouse’sregistered savings plan to finance your education in the CGA program. To qualify you must be enrolledin courses for three consecutive sessions. Information is available on the Canada Revenue Agencywebsite.BMO Bank of MontrealThe Bank of Montreal offers a BMO Professional Student Line of Credit to students in the CGA program.You may obtain up to $20,000 per year to a maximum of $80,000 during the course of your time in the CGAprogram. This line of credit is for tuition, course fees, books, computer, and software purchases. Thereare no fees and you can make interest-only payments for up to one year after receiving your designation.Additionally, BMO offers free banking to all CGA Ontario students while in school and for one full year aftergraduation. For more information, please visit bmo.com/student.27

Course MaterialRequired Textbooks & Software: CGA ProgramCourse Code Material Updated FeeFinancialAccountingFundamentalsFA1Larson & Jensen, Fundamental Accounting Principles, Volumes 1 and 2, 13thCanadian Edition, McGraw-Hill Ryerson Canada, 2010No 175Micro & MacroEconomicsEM1Parkin, Bade, Economics: Canada in the Global Environment, CGA 1stEdition, custom publication, Addison Wesley, 2010No 135Business Law LW1 CGA Custom Publication, Canadian Business Law, 1st Edition, Prentice Hall, 2012 Yes 135FinancialAccounting:AssetsFA2Beechy, Conrod, Intermediate Accounting, Volume 1, 5th Edition, McGraw-Hill Ryerson Canada, 2011.Sage Accpac ERP 5.6A (A56) (This software package must be purchased fromCGA Ontario, if you have not done so previously.)No 105BusinessQuantitativeAnalysisQU1 Keller, Statistics for Management and Economics, 8th Edition, Thomson, 2009 No 175ManagementAccountingFundamentalsMA1Garrison et al, Managerial Accounting, 8th Canadian Edition, McGraw-HillRyerson Canada, 2009No 135BusinessCommunicationCM1Lannon, Klepp Technical Communication, 4th Canadian Edition, PearsonEducation Canada, 2009Yes 135Aaron, Little Brown Essential Handbook, 4th Canadian Edition, Prentice Hall, 200928

Course Code Material Updated FeeFinancialAccounting:Liabilities &EquitiesFA3Beechy, Conrod, Intermediate Accounting, Volume 2, 5th Edition, McGraw-Hill Ryerson Canada, 2011Sage Accpac ERP 5.6A (A56) (This software package must be purchased fromCGA Ontario, if you have not done so previously.)No 105Corporate FinanceFundamentalsFN1Booth & Cleary, Introduction to Corporate Finance, 2nd Edition, JohnWiley, 2010.No 145ManagingInformationSystemsMS1Stair, Reynolds, Principles of Management Information Systems: A ManagerialApproach, 1st Canadian Edition, Thomson Learning, 2011.No 165AccountingBusiness CaseBC1Business Case 1, available in the online learning environment (OLE)Model Financial Statements, CGA Canada, 2011 printing (also available in OLE)NoNot forindividual saleSage Accpac ERP 5.6A (A56) (This software package must be purchased fromCGA Ontario, if you have not done so previously.)AdvancedManagementAccountingMA2Horngren et al, Cost Accounting: A Managerial Emphasis, 5th CanadianEdition, Pearson Education, 2010No 165Personal &CorporateTaxationTX1Canadian Income Tax Act, Circulars and Ruling (Electronic version is suppliedon DVD.)Canadian Income Tax Act, 94th Edition, CCH Canadian, 2012 (hard copy)Yes 235Beam, Laiken, Introduction to Federal Income Taxation in Canada:Fundamentals, 2012-13 Edition, CCH, 2012CANTAX T1Plus softwareExternal Auditing AU1 Smieliauskas & Bewley, Auditing: An International Approach, 5th CanadianEdition, McGraw-Hill Ryerson Canada, 2010CICA Handbook-Assurance updated to Rev: 31 December 2010. This is notincluded in the course fee.If required, a link is provided in your online course from which you maypurchase an electronic version of the appropriate version of the CICAHandbook. Electronic versions are licensed for one academic year onlyand are not updated.No 14529

Course MaterialCourse Code Material Updated FeeAccountingTheory &ContemporaryIssuesAT1 Scott, Financial Accounting Theory, 6th Edition, Prentice Hall, 2012CICA Handbook-Accounting updated to Rev: 31 December 2010. This is notincluded in the course fee.If required, a link is provided in your online course from which you maypurchase an electronic version of the appropriate version of the CICAHandbook. Electronic versions are licensed for one academic year only andare not updated.No 175FinancialAccounting:Consolidations &Advanced IssuesFA4Hilton, Herauf, Modern Advanced Accounting in Canada, 6th Edition,McGraw-Hill Ryerson Canada, 2010CICA Handbook-Accounting updated to December 2010. This is not includedin the course fee. If required, a link is provided in your online course fromwhich you may purchase an electronic version of the appropriate version ofthe CICA Handbook. Electronic versions are licensed for one academic yearonly and are not updated.No 135Public PracticeAudit CaseBC2Business Case 2, available in the online learning environment (OLE)CaseWare 2010 software (Fall session); Caseware 2011 (other sessions)Yes 135AdvancedCorporate FinanceFN2 FN2 Readings Book, CGA Canada, 2012 (online) No 105AdvancedPersonal &CorporateTaxationTX2Fall SessionCanadian Income Tax Act, Circulars and Ruling (Electronic version issupplied on DVD.)Canadian Income Tax Act, 92nd Edition, CCH Canadian, 2011 (hard copy)No 175TX2 Readings Book, CGA Canada, 2011 PrintingSpring SessionCanadian Income Tax Act, Circulars and Ruling (Electronic version issupplied on DVD.)Canadian Income Tax Act, 94th Edition, CCH Canadian, 2012(hard copy)TX2 Readings Book, CGA Canada, 2012 (online)30

Course Code Material Updated FeeAdvancedExternal AuditingAU2Fall SessionAU2 Readings Book, CGA Canada, 2011 PrintingACL software and Guide, version 9.1CICA Handbook-Assurance updated to December 2010. This is not includedin the course fee. If required, a link is provided in your online course fromwhich you may purchase an electronic version of the appropriate version ofthe CICA Handbook. Electronic versions are licensed for one academic yearonly and are not updated.Other sessionsAU2 Readings Book, CGA Canada, 2012 (online)ACL software and Guide, version 9.1CICA Handbook-Assurance updated to December 2010. This is not includedin the course fee. If required, a link is provided in your online course fromwhich you may purchase an electronic version of the appropriate version ofthe CICA Handbook. Electronic versions are licensed for one academic yearonly and are not updated.No 135Internal Auditing& ControlsMU1MU1 Readings Book, CGA Canada, 10th edition, revised, 2012 (online)ACL software and Guide, version 9.Yes 135InformationSystems StrategyMS2Laudon & Laudon, Management Information Systems: Managing the Digital Firm,5th Canadian Edition, Pearson Education, 2011No 195Public SectorFinancialManagementPF1PF1 Readings Book, CGA Canada, 2011 Printing (online)CICA Handbook-Public Sector Accounting. This is not included in the course fee.If required, a link is provided in your online course from which you may purchasean electronic version of the appropriate version of the CICA Handbook. Electronicversions are licensed for one academic year only and are not updated.No 95Issues inProfessionalPracticeStrategic FinancialManagementPA1 Material will be available in the Online Learning Environment (OLE). Yes 90PA2 Material will be available in the Online Learning Environment (OLE). Yes 90TechnicalProficiency Exam LTPEHorngren et al, Cost Accounting: A Managerial Emphasis, 5th CanadianEdition, Pearson Education, 2010N/AN/AApplications inPublic Practice LAP1Canadian Income Tax Act, Circulars and Ruling (Electronic version is suppliedon DVD.)YesN/ACanadian Income Tax Act, 94th Edition, CCH Canadian, 2012 (hard copy)Beam, Laiken, Introduction to Federal Income Taxation in Canada:Fundamentals, 2012-13 Edition, CCH, 2012CANTAX T1Plus software31

Course MaterialRequired Textbooks & Software: Laurentian Degree Partnership ProgramLaurentianCourse Code Material Updated FeeMarketingManagement COMM 2035/MM1Perreault, McCarthy. Marketing A Global-Managerial Approach, 12th CanadianEdition, McGraw-Hill, 2007MM1 Cases, McGraw-Hill, 2009No 140OrganizationalBehaviorCOMM 2045/OR1McShane. Canadian Organizational Behaviour, 7th Cdn Edition, McGraw-Hill,2009OR1 Cases, McGraw-Hill, 2010No 130OperationsManagementCOMM 2055/OM1Stevenson & Hojati. Operations Management, 4th Canadian Edition,McGraw-Hill, 2011No 145StrategicManagement &PolicyCOMM4005/SP1Thompson, Strickland. Crafting and Executing Strategy: with OLC Accesscard, McGraw-Hill, 2011No 220Humanist Issuesin CommercialPracticeHuman ResourceManagementProjectManagementCOMM4405/HC1COMM4456/HR1COMM 4506/PT1HC1 Readings Book, CGA-Canada, 1st Edition, 2010 No 45Schwind. Canadian Human Resource Management (plus Connect witheText), McGraw-Hill, 2010Custom Case Book, McGraw-Hill, 1st EditionGido & Clements. Successful Project Management, Nelson Thomson/South-Western, 4th Edition, 2009Yes 175No 175Risk Management COMM 4736/RK1Scott, Harrington & Niehaus. Risk Management and Insurance, McGraw-Hill,CGA Custom Publication edition, 2010No 65Human ResourceManagementCOMM4456/HR2Schwind. Canadian Human Resource Management (plus Connect witheText), McGraw-Hill, 2010Custom Case Book, McGraw-Hill, 1st EditionYes 175ProjectManagementCOMM 4506/PT2Gido & Clements. Successful Project Management, Nelson Thomson/South-Western, 4th Edition, 2009No 175Risk Management COMM 4736/RK2Scott, Harrington & Niehaus. Risk Management and Insurance, McGraw-Hill,CGA Custom Publication edition, 2010No 65MarketManagementCOMM 5305/MM2Perreault, McCarthy. Marketing A Global-Managerial Approach, 12thCanadian Edition, McGraw-Hill, 2007MM2 Cases, McGraw-Hill, 2009No 140OrganizationalBehaviorCOMM 5405/OR2McShane. Canadian Organizational Behaviour, 7th Cdn Edition,McGraw-Hill, 2009OR2 Cases, McGraw-Hill, 2010No 13032

LaurentianCourseCode Material Updated FeeOperationsManagementCOMM 5605/OM2Stevenson & Hojati. Operations Management, 4th Canadian Edition,McGraw-Hill, 2011OM2 Cases, McGraw-Hill, McGraw Hill Custom Publishing, 2011No 210StrategyFormulation andImplementationCOMM6005/SP2De Kluyver & Pearce. Strategy: A View from the Top, Pearson, 3rd Edition, 2009Vasconcellos. Strategy Moves, Pearson, UK 1st Edition, 2005Lawrence Hrebiniak. Making Strategy Work, Pearson, 12th printing, 2010No 160Custom Case Book, Pearson, 2nd Edition, 2011Global MarketingStrategyCOMM 6305/GM2Aaker. Strategic Market Management, Wiley, 9th Edition, 2011Kotabe and Helsen. Global marketing Management, Wiley, 5th Edition, 2010Yes 285Leading by Design COMM 6405/OL2Organization Theory and Design, Nelson Thomson/South-Western, 10thEdition, 2011OL2 Selected Readings and Cases, CGA-Canada, 2011Yes 140Research Methodsin ManagementCOMM 6015/RM2Cooper, Business Research Methods (with CD-ROM), McGraw-Hill,10th Edition, 2008Yes 155CICA HandbookThe CICA Handbook is not included in any course or coursematerial fees. If you require the CICA Handbook, a link willbe provided in your online course to purchase an electronicversion of the appropriate edition. Electronic versions arelicensed for one academic year and are not updated. Thisapplies to AT1, FA4, AU1, AU2, PF1 and PA courses.Ethics Readings HandbookReadings from the Ethics Readings Handbook, a referenceguide for business ethics, are required in most courses in theCGA program of professional studies. You may access thishandbook through the online learning environment.Course Material Delivery2012-13 course material delivery will begin the week of August7, 2012.Please allow 5-7 business days after enrolling online for yourcourse material to be delivered. After you enrol in a course, it isyour responsibility to monitor your tracking information onlinein the “View Shipment Tracking” section of your secure studentaccount on, cga-ontario.org.Course material can only be shipped within Ontario.All textbooks and hard copy course materialis delivered by courier. There are two optionsfor delivery:• A Purolator shipping centre closest to your home. MostPurolator retail centres have an after-hours service so youcan access your package after regular business hours. Theaddress and phone number of your centre will appear on yourconfirmation of enrolment. Call your local Purolator retail centreto find out its business hours, quoting the information on yourconfirmation. You can pick up the package at your convenience,within five business days. You are responsible for adhering toPurolator policies regarding course material pick-up.• Your business address.If these options are not possible, you may choose:• Your home address. Only if you do not live in an apartment orhave a post office. Unfortunately, home deliveries often result indelays. Signatures are not required for home deliveries and, ifnecessary, you are responsible for the cost of replacing material.Ensure that the delivery address you provide is the best onepossible. CGA Ontario will charge a $75 fee for course materialthat is re-shipped because the initial shipment was unclaimedor must be sent to a different address.If you have books on back order and you are moving, you mustadvise CGA Ontario of your course material shipment whensubmitting your change of address. For inquiries regardingback ordered items, please email info@cga-ontario.org.33

Online Learning Environment (OLE)Online Learning Environment (OLE)CGA Ontario’s OLE utilizes innovative educationaltechnologies to provide students with a flexible,state-of-the-art learning environment, accessible24 hours a day, seven days a week. Internetand business software technologies offer theadvantages of independent and collaborativelearning. Plus, the integrated technology allowsyou to network with course directors, instructors,academic advisers and other students studyingin the CGA program from almost anywhere, withaccess to:• Comprehensive course reviews• Examination preparatory tools• Free technical support• Immediate online feedback• Pre-recorded audio and video lecturesOnline Learning Environment Discussion BoardsYou may not post assignment answers or requestothers to post answers on the online learningenvironment (OLE) discussion boards. CGACanada-published suggested solutions and othermaterial originating from lectures, review sessions,seminars or other restricted, paid attendanceactivities may not be posted on any publicwebsite.Required Software and MinimumComputer ConfigurationRequired operating system and softwareStudents are strongly advised to have up to dateantivirus software or an Internet security package.Students must have the ability to make changesto settings (including security) and install software(applications and browser plug-ins as required) onthe systems they use.Minimum student computer hardwareThe following is the minimum computer system onwhich the above applications and software shouldbe installed for use with specific courses in theCGA program and interaction through the OLE:• Intel core 2 duo or equivalent processor• 2 GB Memory• Up to 20 GB available hard drive space• DVD/CD-ROM drive• Video card with 128 MB onboard memory andDirectX technology• 15” Monitor capable of 1024 × 768 resolution• Sound card and speakers• Broadband (high speed) Internet connection• Any Windows-compatible printerCourse ModulesCourse modules are accessible through the OLEprior to course start dates:SessionFallOLE accessopensFriday,August 24, 2012Course StartDateTuesday,September 4, 2012The following is the operating system andsoftware applications students in the CGAprogram of professional studies require:WinterFriday,November 23,2012Monday,December 3, 2012• Windows 7 or Windows Vista Service Pack 1(English language versions only). Apple (Mac)Computer systems are not supported.SpringFriday,March 8, 2013Monday,March 18, 2013• Internet Explorer 8 or 9• Microsoft Word and Excel, 2007 or 2010 (32Bit version only). “Click-to-run” installation,64 bit version, and Office Starter 2010 are notsupported.SummerFriday,May 31, 2013Tuesday,June 11, 2013• Acrobat Reader X• Adobe Flash Player (most recent version)34

In the OLE, you can:• Access and download course modules andassignments• Submit assignments and quizzes• Access study resources• Complete self-tests• Access practice examinations• Participate in peer to peer support forums• View your grades• Access course updates and announcementsHow to Access the OLE• You can access the OLE by signing into yoursecure student account at mycgaonline.org withyour student ID number and password (pleaseensure you specify Ontario as your region).• If you are experiencing difficulty signing into youraccount, clear your Internet Explorer browserhistory by:1. Open a single web browser page2. Select “Tools/Internet Options” and select“Delete Under Browsing History”3. Leave all items checked with the exception of“Preserve Favorites Website Data”4. Click the delete buttonInstalling Course Software• To install course software, close all openapplications including your antivirus program,insert the disk and run the setup.exe file thenfollow the setup wizard. When the installation iscomplete, remove the disk, reboot your computerand ensure your antivirus program is enabled.Install the data files as instructed in the coursemodules area (Accpac data files require additionalsteps using Data Loader)Important OLE Information• For additional technical support, select thesupport centre tab in the top navigation. Withinthe support centre, you can access your onlineassignment adviser, view tutorials and obtainadditional computer support.35

Online Learning Environment (OLE)Study ResourcesThe chart below outlines the resources that are available to you in each course.AssessmentsCourse ResourcesAssign -mentsQuizzesAudioLecturesWebinarsInstructorledCourseDirectorMultiplechoicepracticetestsOnlineComprehensiveReviewExamreviewPracticeexamPracticeexamFA1 3 5 Audio 2 1EM1 0 5 Audio 2 1LW1 0 5 Audio 2 1Foundation StudiesCM1 3 5 Audio 2 1MA1 3 5 Audio 2 1QU1 0 5 Audio 2 1FA2 3 5 Audio 2 1BC1 5 0 AudioMS1 3 5 Audio 2 1FN1 3 5 Audio 2 1FA3 3 5 Audio 2 1BC2 5 0 AudioAU1 3 5 Webinar 2 1AdvancedAT1 3 5 Webinar 2 1TX1 3 5 Webinar 2 1MA2 3 5 Webinar 2 1FA4 3 5 Webinar 2 1TX2 5 Webinar 2 1PF1 5 Webinar 2 1ElectivesMU1 5 Webinar 2 1MS2 9 Webinar 2 1FN2 5 Webinar 2 1AU2 5 Webinar 3 1RequiredLicensingPA1 7 0 Webinar 2 1PA2 7 0 Webinar 2 1TPE 2AP1 6 Webinar 1 exam5 cases136

WebCoachWebCoach is available to students in the CGAprogram of professional studies through theonline learning environment.WebCoach provides students with guidance vialive webinars and archived presentations.The WebCoach will:• Prepare students for the studies within the OLE.• Provide students with general information aboutthe services that are available to them.• Reach students how to prepare for upcomingcourses.• Provide students with exam preparationtechniquesInstructor-LedStudents enrolled in advanced and certificationlevel courses have access to an online instructor.The Instructor-Led program will providestructured, timely and enhanced support.Instructor-Led course support for studentsincludes:• 1.5 hours per week of online lecture time.• Small lecturer-to-student ratio (1:75).• On-demand access to all course webinarswith portable content.• Access to an instructor with a response rate ofone business day.• Student discussion forum for networking andstudy groups.• Exam review, online lectures and coursesupport.Services for Internationally Educated ProfessionalsThe Interactive Online Bridging Project –Communication Skills for ProfessionalsFunded by the Government of Ontario andthe Government of Canada, The InteractiveOnline Bridging Project – Communication Skillsfor Professionals (CSP), is designed to helpinternationally-educated professionals (IEPs)enrolled in the CGA program of professionalstudies with advancement in their professionalaccounting careers.The program is delivered online and providesparticipants with:1. Communication skills and business culturetraining that focuses on developing strongpractical skills in the area of workplacecommunication and cultural integration.2. Career development support for job searchstrategies, resume development, interviewpreparation and more.3. One-on-one coaching, focused on assistingparticipants with job search strategies, resumédevelopment and interview preparation.4. Job search skills and mentoring to obtainprofessional level work experience and gain upwardmobility in the accounting profession in Ontario.To learn more please visit The Interactive OnlineBridging Project on our website, cga-ontario.org.If you have any questions or would like additionalinformation, please email cspinfo@cga-ontario.org.Exam Blueprints and Examination Reprints• Exam blueprints will be available for all coursesincluding PA1 and PA2. We recommend thatyou use these blueprints as part of your exampreparation.• Reprints of past examinations are availablethrough a link in the OLE.37

AssignmentsAssignmentsCourse Sessional RequirementsAssignments will be submitted online in theonline learning environment (OLE) and returnedaccording to the assignment schedule provided inthe OLE.Direct all questions about assignments to youronline assignment adviser at OLE@cga-ontario.org.Foundation and Advanced StudiesIn foundation and advanced courses you willcomplete a combination of online quizzes orassignments. Assignments and quizzes are worth30 per cent of your final grade and the final examis work 70 per cent.For course quiz and assignment information loginto your OLE account at, mycgaonline.org.Accounting Business Case (BC1) and PublicPractice Audit Case (BC2)The business case is marked out of 100 per cent;65 per cent is a passing grade. If you receive agrade of less than 65 per cent, you are required tore-enrol. A statement of marks is not provided tostudents in BC1 and BC2.Certification CoursesCertification courses have exam qualificationrequirements. You are required to submitassignments and obtain a minimum overall mark of325, or 65 per cent, to qualify to write an exam. Examgrades are worth 100 per cent of the final mark.Competency-based assignments andexaminations assess your ability to apply orperform specific competencies in the contextof professional accounting and are marked on apass/fail basis. To qualify for the final exam, youmust receive a pass rating for each competencygroup. Since you have several opportunitiesover the span of the course assignments todemonstrate your mastery of these groups,qualification does not hinge on your success ona specific assignment; however, the best way toensure success in each competency group is tocomplete all the assignments, so that you do notmiss any opportunities to fulfil all the necessarycompetencies.Assignment Submission ProceduresCourse assignment schedules are listed in theOLE.Submit one Microsoft Word file per assignment;files of any other format are acceptable with theexception of files for BC2, where PDF files areaccepted. After logging into the OLE, pleasefollow the instructions below:1. Select “Assignment Submission link within yourAssignment Submission/Quizzes”.2. Select the assignment you wish to submit.3. Select “View/Complete”.4. Scroll down and select “browse”.5. Find and select your assignment.6. Select “Open”.Please refer to assignment submission FAQs in theOLE for further information.PA1 and PA2PA1 and PA2 course assignments are markedusing a competency grid, whereby markersgrade the assignments on how successfully thecompetencies are covered in your answers.38

Assignment FormatThe Do’s and Don’ts of Assignment SubmissionDoProvide all assignments in a typed, single Worddocument.Outline your name, student ID and assignmentnumber on the first page your assignment.Use a 12-point font, such as Arial or TimesNew Roman.Copy and paste all answers completed in an Excelfile into the Word document.Clearly number questions and double space youranswers.Clearly identify all sub questions.Save your assignment file for submission as:First name-last name-ID number-assignment number.For example,JoanMacDonald1234567Assignment2Do NotInclude assignment questions.Use any colour in your assignments.Late Assignment Submission(s)Each course has a specific late policy regulation;please review to the “Policies/Schedule” section inthe OLE for the correct information.Assignment MarkingMarkers provide feedback on your work thatwill help you improve your understanding ofthe course material. Feedback should be usedfor future assignments and exam preparation.Markers will not provide suggested solutions.Refer to the “Policies/Schedule” link on OLE toview scheduled marker return dates.Copying and general distribution of solutionsamong students contravenes the Code of EthicalPrinciples and Rules of Conduct.Re-marking AssignmentsIn certification courses, you may request a re-markon assignments that receive a mark lower than65 per cent. Assignments are not re-marked infoundation and advanced courses. Assignmentmarks in these courses may be appealed after yourfinal grade is released.To request a re-mark, email your onlineassignment adviser providing detailed reasonsfor the request based on the course material.Requests sent without justification based oncourse material will not be reviewed. You mustsend your re-mark request within seven days ofreceiving the original marked assignment.Assignments due in the ninth week of a sessionwill not be re-marked. Collaborative groupassignments will not be re-marked.QuizzesQuizzes are randomly-generated multiple-choicequestions which are a component of some coursesin the CGA program.Students should complete quizzes after finishingthe required modules and readings. It isrecommended that quizzes are completed two tothree days prior to the final day of quiz availability.You may view the results of your quiz immediatelyafter submission.39

Examinations2012-13 Examination TimetablePlease review the exam qualification requirements and refer to the policies and schedule in theOLE. Exam locations will be posted in your secure portal under Exam information two weeks priorto the exam.Shaded boxes denote Laurentian University courses.Fall SessionMonday,November 26,2012TuesdayNovember 27,2012WednesdayNovember 28,2012ThursdayNovember 29,2012FridayNovember 30,2012SaturdayDecember 1,20126:30-10:30 p.m.(4hrs)6:30-10:30 p.m.(4hrs)6:30-9:30 p.m.(3hrs)6:30-9:30 p.m.(3hrs)6:30-9:30 p.m.(3hrs)9:00 a.m. - 1:00p.m. (4hrs)PA1 PA2 FA2 FA1 CM1 TX2OR2 FA4 MA2 MA1 FA3SP2 OR1 MS1 LW1HC1 GM2 PT1/2MM2 SP1 MM1HR1/HR26:30-10:30 p.m.(4hrs)AU2MU1Winter SessionMondayMarch 11, 2013TuesdayMarch 12, 2013WednesdayMarch 13, 2013ThursdayMarch 14, 2013FridayMarch 15, 2013SaturdayMarch 16, 20136:30-10:30 p.m.(4hrs)6:30-9:30 p.m.(3hrs)6:30-9:30 p.m.(3hrs)6:30-9:30 p.m.(3hrs)6:30-9:30 p.m.(3hrs)9:00 a.m. - 1:00p.m. (4hrs)FA4 AT1 EM1 FA2 AU1 MS2OL2 FA1 QU1 MA1 FA3 FN2FN1 MM2 TX1 MA2 PF1CM1 OR1 RK1/2 MM1 AU2OM2 SP1 RM2OM140

Spring SessionMondayJune 10, 2013TuesdayJune 11, 2013WednesdayJune 12, 2013ThursdayJune 13, 2013FridayJune 14, 2013SaturdayJune 15, 20136:30-10:30 p.m.(4hrs)6:30-10:30 p.m.(4hrs)6:30-9:30 p.m.(3hrs)6:30-9:30 p.m.(3hrs)6:30-9:30 p.m.(3hrs)9:00 a.m. - 1:00p.m. (4hrs)MS2 FA4 AU1 EM1 CM1 AU2PA2 FN2 TX1 LW1 FA2 MU1OR2 PA1 MS1 QU1 FN1SP2 FA3 OM1 AT1FA1 SP1 MA1HR1/HR2OR16:30-10:30 p.m.(4hrs)TX2OL2HC1Summer SessionTuesday, September 3, 2013 Wednesday, September 4, 2013 Thursday, September 5, 20136:30-10:30 p.m. (4hrs) 6:30-9:30 p.m. (3hrs) 6:30-9:30 p.m. (3hrs)FA4 AT1 AU1MU1 EM1 CM1PF1 LW1 MA2TX1PT1/2MM1RK1/2OM1MM2GM2OM241

ExaminationsExam FormatMost exams follow a combination of questionstyles: i.e., multiple choice; short answerquestions; true and false; application questions;and essay style questions. However, LW1, EM1 andQU1 exams are entirely multiple choice questions.Alternatively, PA1 and PA2 are competency-basedexams designed to test your understanding of,and ability to apply, competencies gained inthe program. Please refer to page 47, for furtherdetails about PA1 and PA2.You are permitted to take your exam paperwith you to all exams except those classified asnon-disclosed. Examinations that have a nondisclosureagreement attached to the exam paperare LW1, EM1, QU1, PA1, and PA2. Students mustsign the non-disclosure agreement. Failure tosign the non-disclosure agreement may result in adelay in marking your exam. For a non-disclosedexam your exam paper must be submitted to theexam invigilator along with your answer booklet(s).Special AccommodationsContact our examinations staff at exams@cgaontario.orgif you:• Require special exam writing accommodations.• Are scheduled to write two examinations on thesame day.• Are out of the province on the scheduled date ofyour exam, you can register to write your examwith another CGA affiliate.• Wish to write your FA4, FN2, MU1, AU2, TX2, PA1or PA2 examination in FrenchPlease notify the Association twelve weeks prior toyour examination to ensure your accommodationcan be arranged.Examination LocationYour CGA Ontario exam centre is indicated onyour confirmation of enrolment. When informingCGA Ontario of an address change, indicatewhether you would like your exam centre changedas well. Forward exam location change requests toexams@cga-ontario.org.• Requests received for an exam location changeless than six weeks prior to an exam session willtake effect in the next exam session.• You can confirm your exam centre location in thesecured student section of cga-ontario.org.• Exam location information will be available onCGA Ontario’s website, cga-ontario.org, twoweeks prior to exam week.• As exam locations change periodically, it is yourresponsibility to re-check this website on the dayof your exam.• PA1 and PA2 exams must be written at adesignated CGA Ontario exam centre. They maynot be written with special exam supervision.Allowable Material in the Exam RoomUse of material not allowed in an exam is an examviolation and will result in disciplinary action asoutlined in the National Academic Integrity Policyon page 58.You must supply your own pens, pencils, ruler,eraser and calculator. Personal note paper is notpermitted. If you require additional paper, theexam invigilator will provide it for you.Students are permitted to use the calculatorof their choice for CGA examinations providedit is a nonprinting, silent calculator that has nomore than two lines of display and no alpha keys(keys allowing text entry). For example, the TexasInstruments TI-BAII Plus financial calculator fits theAssociation’s guidelines.Calculators cannot be exchanged or borrowedduring exams. Other than your calculator, no othermechanical or electronic devices (e.g. cell phone,iPad, translators, etc.) are permitted in the examroom. Prohibited devices will be confiscated. Anybags, coats, briefcases, backpacks or study aidsyou bring must be placed at the front of the examroom before the exam starts. CGA Ontario is notresponsible for any lost or stolen items.If necessary, formulas will be provided with theexam. Present value tables are not provided.Additional materials for Personal & CorporateTaxation (TX1), Corporate Taxation (TX2) andBusiness Communications (CM1) exams arepermitted in the exam room.Personal & Corporate Taxation (TX1) andAdvanced Personal & Corporate Taxation (TX2)Only the current Canadian Income Tax Act ispermitted in the exam room. If students arewriting a deferred or supplemental exam it is thestudents’ responsibility to ensure they have thecorrect edition of the Canadian Income Tax Act forthe session in which they will write their exam.42

SessionFallWinter, Spring& SummerAllowable MaterialIncome Tax Act(2011-12 Edition, CCH)Income Tax Act(2012-13 Edition, CCH)The Income Tax Act may be annotated.Annotations on permanent pages of the Act mustbe in the student’s own handwriting, written inpencil or pen, and may include:• Notes drawn from prior examinations,assignments or marker comment sheets.• Tips and hints suggested by markers, lecturers, orreviewers.• Notes drawn from textbook or module notes.• Notes drawn from income tax bulletins or othercourse materials.• Cross-references to module notes, textbook,income tax bulletins or other course materialsThe Act may be underlined, highlighted andtabbed with standard index-sized tabs, or withpost-it notes no larger than 1-1/2” x 2”. Largerpost-it notes, or post-it notes used for any otherpurposes, are considered page additions and arenot permitted. Only one index tab or post-it noteper page is allowed. Multiple tabs, or multiplepost-it notes on a page, will be considered aviolation of allowable examination room materials.Laurentian University CoursesLaurentian University students will be allowedto use a dictionary or translation dictionaryor thesaurus in the examination room for allLaurentian University courses. An electronicversion of a dictionary or thesaurus is not permitted.The dictionary/thesaurus can be highlighted orunderlined. Any student whose dictionary orthesaurus contains additional pages, or in anyother way contravenes the allowable examinationroom materials, will have his or her dictionary orthesaurus confiscated by the invigilator at the endof the examination when the examination bookletis turned in. If the dictionary or thesaurus is foundto contravene regulations, the student will bepenalized according to the regulations outlinedin the Laurentian University Policy Statement onAcademic Dishonesty.LU RM2 Allowable MaterialsResearch Methods in Management (RM2) studentsare allowed to bring the course textbook, BusinessResearch Methods by Donald Cooper, into theexamination room. Annotations are allowedand must be in the student’s own handwriting.Students may not insert or affix any original orphotocopied pages from any source, includingtextbooks, module notes, prior or practiceexaminations, assignments, marker commentsheets, and lecturer handouts.Students may not insert or affix any original orphotocopied pages from any source, includingthe textbook, module notes, prior or practiceexaminations, assignments, marker comment sheets,and lecturer handouts into the Income Tax Act.Business Communication (CM1)Students writing the Business Communication(CM1) exam are permitted to bring the followingmaterials into the examination room:• An English dictionary• A thesaurus• A translation dictionaryThe reference document must be paper-based(not electronic) and may be highlighted, underlined,cross-referenced, tabbed or indexed. Studentscannot include any study notes, module notes orloose papers within dictionary or a thesaurus.43

ExaminationsExamination InstructionsSigned, government-issued identification is required for exam room admittance, e.g., driver’s license,photo health card, or passport.The exam invigilator has the right to ask you to change seats if he/she feels your exam can be viewedby another student.The exam supervisor cannot discuss the paper with you before or during the exam. If you believe thereis an error on the exam, state the assumption in your booklet when answering the question.When writing your exam:DoWrite your student ID number, the subject, examcentre, language and date on all of your answerbooklets and scantron sheets.• Write all of your answers in the answerbooklet provided.• Answers for multiple choice questions shouldbe completed in pencil on the scantron sheetprovided.When making corrections to your answers, erasepencil and cross out pen incorrect answers.• Write your answers on every other line (doublespaced) for essay-type questions to facilitateany chances or additions to your original answer.• Doing this also makes it easier for your markerto read and grade.Start each answer on a new page of theanswer booklet.• Write descriptive answers in pen (ink).• Write calculations and rough work in pencil.Clearly label your rough work to correspondwith the applicable exam question for themarker’s reference.Insert any additional answer booklets inside theback cover of the first answer booklet when youare done writing your exam.Do NotWrite your name anywhere on the answer booklet,exam paper or Scantron sheet.Open the exam paper until directed to do so bythe invigilators.Do not use correctional fluid or dry line erasers tocorrect examination responses.Write notes to the marker in your exam booklet .Take unused answer booklets out of the exam room.Disturb your fellow students by makingunnecessary noise when submitting youranswer booklet and leaving the exam roomif you finish early.Continue writing after the exam is called to an end.Insert any notes into your answer booklet(s).Return your completed answer booklets tothe invigilators.44

Challenge, Supplementaland Deferred ExamsExamSessionChallenge & SupplementalExamination RegistrationDeadlineFall Tuesday, November 6, 2012Winter Tuesday, February 19, 2013Spring Tuesday, May 21, 2013Summer Tuesday, August 13, 2013Challenge ExamsA challenge exam may be granted for advancedand certification level courses. Students granteda challenge exam are not required to submitassignments and quizzes and will be granted oneopportunity to pass the examination. To determineeligibility, refer to the transfer credit policies locatedon CGA Ontario’s website, cga-ontario.org.Challenge Exam Information• Your BTF must be paid before you can enrol in achallenge exam.• Pay the $320 challenge exam fee by the deadlinelisted below.• Challenge exam eligibility expires one year afterthe privilege is granted.• If you enrol in a course for which you received achallenge exam privilege, your challenge examprivilege will be cancelled.• Challenge exam fees include access to the contentin OLE, but not the cost of textbooks, software,assignment submission or marking.• You can purchase textbooks and software bycalling the contact center, or selecting “withmaterial” when enrolling in your challenge exam.• Archived webinars will be accessible during theeighth week of a course.• A mark of 65 per cent is required to pass the exam.Students who do not achieve a passing grademust re-enrol in the course.• If you do not wish to write your challenge examin the session it is scheduled, you may withdrawand enrol in a subsequent session within yourchallenge exam expiry date.Supplemental ExaminationsIf you do not receive a passing grade of 65 percent in a course but do receive at least 50 percentyou are entitled to a supplemental exam.Supplemental Exam Information• If you receive a supplemental exam privilege, youdo not submit weekly course assignments.• You have the right to waive a supplemental examand re-enrol in the course. Your supplementalexam privilege will be cancelled if you re-enrol inthe course.• You may write the supplemental exam the nexttime the exam is offered or choose to defer thesupplemental exam one time to the next availableoffering.• Supplemental exams are worth 100 per cent ofyour final grade.• Supplemental exam registration notices aremailed immediately following the release of examresults.• You will not be registered to write a supplementalexam unless you submit the $320 supplementalexam fee by the date shown on the supplementalexam registration notice.• You are not prevented from proceeding with yourstudies unless a failed exam is a prerequisite for asubsequent enrolment.45

ExaminationsExamination DeferralsAn exam deferral will be processed only if youhave satisfied the exam qualification requirements.Results have shown that exam success isnegatively affected if an exam is deferred.Deferred exams must be written in the nextavailable session.Refer to the exam timetable on page 40 for thenext available session.Exam Deferral InformationTo defer an exam, complete an exam deferralrequest form and submit it to the CGA Ontariooffice:• Weekday exam - by 4:30 p.m. the day of thescheduled exam• Saturday exam - by 4:30 p.m. on the Friday beforethe Saturday examLaurentian Degree Program DeferralsA deferral fee of $160 is charged for each deferralrequest and must be paid at the time of the deferral.• If you do not write your deferred exam, it will beconsidered an exam attempt.• If you are deferring an exam that is not offereduntil the following academic year, you must pay allapplicable fees, i.e., basic tuition fee (BTF) prior toyour scheduled exam.When an exam is deferred, any applicableassignment and participation grades will beweighted in your final grade. Laurentian DegreeProgram deferrals are subject to CGA Ontariostandards, rules and regulations.A $200 deferral fee is charged for each deferralrequest and must be paid at the time of thedeferral.An exam can be deferred only once.To request an exam deferral, due to illness on theday of the scheduled exam, complete and submitthe exam deferral request form no later than theMonday following exam week with supportingmedical documentation.You can defer an exam if you have two CGA examsscheduled on the same day at no additionalcharge. If one of these exams has been deferredpreviously, it cannot be deferred again.46

Examination ResultsYou must obtain a final mark of at least 65 per centto pass a course.Exam results are released online and by mail.Results are not released over the telephone.After four failures in any one course, you will bewithdrawn from the CGA program of professionalstudies. Exam booklets are the property of CGACanada and are not be returned to students.ExamSessionGrade Release DateFall Thursday, January 31, 2013Winter Thursday, May 2, 2013Spring Thursday, August 1, 2013Summer Thursday, October 31, 2013PA1 and PA2 Examination ResultsThe PA1 and PA2 scoring model is fullycompensatory, which means that the decisionabout your pass or fail status is based on theevaluation of your performance across allcompetencies within the examination. A largeportion of the exam consists of responding to casequestions which are designed to test your abilityto integrate and express ideas. In your responses,markers will be looking for evidence that you cando the following:• Respond directly to the question that is asked.• Identify the issues and relevant data.• Apply your technical and professional knowledgeto the situation.• Develop a well-written, logical, consistentresponse.• Marks will be reported as Honours (H), Pass (P),Fail (F), or Supplemental (S).You will not receive examination results until anyoutstanding CGA Ontario fees are paid.You require a mark of H or P to pass an exam.If you receive a mark of F or S, you will receivea competency performance report by mail,about three to four weeks after exam results arereleased. This report provides a summary of thecompetency groups addressed within the examand how you performed against competencyareas. If you receive an S status, you are eligible fora PA rewrite exam at the next offering; the fee towrite a supplemental exam is $500.If you do not write your PA1 or PA2 exam, you mustre-enrol and re-qualify to write the exam.47

ExaminationsExamination Performance InformationIf you would like your exam regraded, you must fill out the regrade, critique or administrative review form.Fill out this form and fax it to CGA Ontario’s office by the deadlines detailed in the chart below. CGAOntario requires four to six weeks to process your request.You will receive confirmation of your request for a regrade, critique or administrative review within twoweeks of submitting your request. If you do not receive confirmation, it is your responsibility to emailexams@cga-ontario.org to ensure we have received your request.CGA Ontario cannot guarantee a receipt of your regrade or critique from CGA Canada prior to the nextexam offering. Therefore, students should prepare to write a supplemental exam in the current examsession offering.The chart below outlines the deadlines to request a regrade, critique or PA administrative review:Exam Session Regrade, critique or PA administrative review DeadlineFall Tuesday, February 26, 2013Winter Tuesday, May 28, 2013Spring Tuesday, August 27, 2013Summer Tuesday, November 26, 2013Requests made after these deadlines will not be considered.48

Exam RegradeAn exam regrade includes an exam mark analysis (breakdown of marks received perquestion and sub-question) and a re-reading of your exam paper by an independentevaluator. The fee for a regrade is of $165 and is non-refundable. Regrades are notavailable for PA1 or PA2.Exam CritiqueAn exam critique is a critical analysis by the examiner of your paper. It does not includea regrading but does include a marks summary, a general comment on the paper, andspecific comments on the answers given. The exam critique fee is $185 and is nonrefundable.Critiques are not available for EM1, LW1, QU1, PA1 or PA2.PA Administrative ReviewA PA Administrative review is a review of your regraded exam to ensure all forms havebeen properly completed. No comments or report is provided. The reviewer onlyconfirms that no error was made in the marking of your exam paper. The fee is $220 andis non-refundable.Allowable Examination AttemptsA grade of 65 per cent or more is a passing grade inthe CGA program of professional studies.Students are allowed a maximum of four examattempts to pass a course in the CGA program.An unsuccessful exam attempt occurs if you:• Write an examination or a supplemental exambut do not achieve 65 per cent.• Write a challenge exam but do not achieve 65per cent.• For PA courses, fail based on evaluation ofperformance across all competencies withinthe exam and/or, for exam qualification, donot receive pass rating for each competencygroup in the assignments.• Do not provide a written notice of coursewithdrawal by the deadline listed on page 50.For exam qualification information, please refer toyour courses in the OLE.You are permitted to switch between certificationlevel elective courses without limitation, providedyou do not attempt any one option course morethan four times.If you do not pass a course by the fourth attempt,you are subject to compulsory withdrawal fromthe CGA program of studies. You can appeal acompulsory withdrawal only if the course is at theadvanced or certification level.49

Withdrawal ProcessIf you are considering a course change orwithdrawal and would like advisement, pleasecontact one of CGA Ontario’s client serviceadvisers at 416-322-6520 or 1-800-668-1454.Course ChangesIf you would like to change a course or transfer toanother session (within the academic year) afterregistering, please withdraw from the originalcourse. Course withdrawal is subject to a $200withdrawal fee. Course change requests will not beaccepted after the course withdrawal deadlines.Course WithdrawalsTo obtain a partial refund and avoid an examattempt, you must withdraw either:• Online at www.cga-ontario.org.• By submitting the withdrawal form (https://www.cga-ontario.org/Plan_Your_Courses/Course_Withdrawal.aspx) by the course withdrawaldeadline.For withdrawals from Business Cases, pleasesubmit a withdrawal form.Your partial course fee refund will be applied afterservice charges and course material deductionsare applied.After the withdrawal date, there will be no refundand it will be considered as an exam attempt.Withdrawal DatesSession Course Start Date Course Withdrawal DeadlineFall Tuesday, September 4, 2012 Tuesday, October 2, 2012Winter Monday, December 3, 2012 Thursday, January 3, 2013Spring Monday, March 18, 2013 Tuesday, April 16, 2013Summer Tuesday, June 11, 2013 Thursday, June 27, 2013Challenge and Supplemental Exam WithdrawalsTo withdraw from a challenge exam or a supplemental exam and receive a refund and avoid academicpenalty, you must withdraw online by the deadlines listed in the chart below. If you do not withdraw andyou do not write the exam it will be considered an exam attempt. You can withdraw from a challenge orsupplemental exam by the deadlines below:SessionChallenge & Supplemental Examination Withdrawal DeadlineFall Thursday, November 22, 2012Winter Thursday, March 7, 2013Spring Thursday, June 6, 2013Summer Thursday, August 29, 2013Supplemental exams can only be deferred once to the next available exam offering. If you withdraw froma supplemental exam, you forfeit the supplemental exam privilege and it is counted as an exam attempt.50

Laurentian Degree Program Course WithdrawalsTo request a withdrawal from your LaurentianUniversity course, email your request to info@cga-ontario.org. Requests must include:• Full Name• CGA ID number• Laurentian ID number• Course and Session InformationLaurentian course withdrawals are subject to three deadlines:1. Withdrawals requested before the course start date are subject to a $200 CGA Ontario withdrawal fee.No academic penalty will be applied.2. Withdrawals requested before the partial refund withdrawal deadline are subject to a $200 CGAOntario withdrawal fee and a Laurentian service charge; $180 per H.BComm course or $285 per MBAcourse. No academic penalty will be applied.3. Withdrawal requests that are submitted by the final withdrawal deadline will not receive a refund andno academic penalty will be applied.SessionWithdrawal Before ClassStart DeadlinePartial Refund WithdrawalDeadlineFinal WithdrawalDeadlineFall September 2, 2012 September 17, 2012 October 15, 2012Winter December 2, 2012 December 17, 2012 January 14, 2013Spring March 17, 2013 April 1, 2013 April 29, 2013Summer June 9, 2013 June 24, 2013 July 22, 2013RefundsPlease allow four to six weeks for refunds to process. All refunds are issued by cheque.Service charges and fees paid for transfer credits, the application of transfer credits, former studentevaluation, annual BTF, online administrative fees and exam deferral fees are non-refundable.Course Material RefundsWe issue refunds for course material separately from course fee refunds if the material is returned withintwo weeks of your withdrawal, at your expense, in unused condition to:Certified General Accountants of Ontario240 Eglinton Avenue EastToronto, ONM4P 1K8Please include your name address and student ID number on the package.You will not receive a refund if the course material has been damaged, used or if the shrink-wrap has beenremoved. There are no partial refunds for course material. No refunds will be issued for software.51

Application for Membership2012-13 FinalistsIf you are completing your studies in the 2012-13academic year please email your expected completionsession and finalist code to exams@cga-ontario.org.SessionFall 12/12Winter 03/13Spring 06/13Summer 09/13Finalist CodeTo be eligible for admission to membership as acertified general accountant, you must:• Be of good character.• Be 18 years of age or older.• Be a Canadian citizen or have landed immigrant status.• Have met the prescribed academic and experiencerequirements.• Submit your application for admission to membershipand dues payable to CGA Ontario’s member registrar.After you meet the academic and experiencerequirements for the CGA designation, we will mail youthe application for membership and information aboutthe payment of initiation and first year’s membershipdues. Membership dues are payable when you file yourapplication for admission to membership.In order for your name to be presented to CGAOntario’s board of directors for acceptance intomembership as a CGA you must meet all theprofessional certification requirements by the deadlinespecified below. If your status is updated after thedeadline, your application for membership will bedelayed until the next board of directors’ meeting.Deadline tosubmit ApprovedProfessionalExperienceDeadline to meetall ProfessionalCertificationRequirements(includes submissionof work experiencereporting form,degree andoutstanding transfercredits)Application forMembership mailedto SuccessfulFinalistsDeadline to returnApplication forMembership withmembership duesBoard of Directors’meeting forapproval ofApplication forMembershipJuly 20, 2012 August 3, 2012 August 17, 2012 August 31, 2012 September 22, 2012September 21, 2012 October 5, 2012 October 19, 2012 November 2, 2012 November 24, 2012November 23, 2012 December 7, 2012 December 21, 2012 January 4, 2013 January 26, 2013January 18, 2013 February 1, 2013 February 15, 2013 March 1, 2013 March 23, 2013March 8, 2013 March 22, 2013 April 5, 2013 April 19, 2013 May 11, 2013April 5, 2013 April 19, 2013 May 3, 2013 May 17, 2013 June 8, 2013July 26, 2013 August 9, 2013 August 23, 2013 September 6, 2013 September 28, 2013If you are completing your degree as a part of the Laurentian University – CGA Ontario partnership, you must informthe Association of your intention to graduate.As you are completing your final course required to satisfy your degree, contact luonline@laurentian.ca to apply forgraduation with Laurentian. After apply for graduation, email info@cga-ontario.org. to notify the Association of yourintention to graduate. You name will be placed on a degree confirmation list and the Association will contact youregarding your confirmed degree status.For information regarding application for membership, email emanalaysay@cga-ontario.org.You may use the CGA designation after the board of directors has accepted your application for membership and youare notified by mail that you have been accepted into membership.52

Administrative PoliciesPersonal DataChanges to your personal information canbe made in your personal profile online.Documentation is required for a name change.Mail or fax a name change with supportingdocumentation to the CGA Ontario office.Professional ExperienceStudent Reporting –Submitting Professional ExperienceStudents report their professional experience forassessment using the national online ProfessionalExperience Required for Certification (PERC) tool.The Association will grant students access to thework experience reporting tool when they have 10courses left in the CGA program of professionalstudies. An email will be sent to eligible studentseach session granting access to the reportingtool. To access the tool a link will be located inyour secure student account under your addressinformation box. We recommend that you keep acopy of your submission.Students may not submit their professionalexperience in any other format than through thePERC tool.Forms, guidelines, frequently asked questions(FAQs), and the competency document arelocated in the student section of our website, cgaontario.org.For further assistance, please call thecontact centre at 416-322-6520 or 1-800-668-1454.After the Association receives a student’scompleted employment file, it takes up to fourweeks for the file to be assessed. You will benotified by email once an employment file hasbeen finalized for your PERC profile. Each finalizedemployment file will be consolidated into anexperience file demonstrating your progresstowards the required professional experiencecompetencies. Once approved, the professionalexperience for students is valid for a periodof three years. Students must resubmit anassessment if this period lapses.Employment in Professional PracticeStudents who report self-employment for theirprofessional experience requirement must have aprofessionally designated accountant, who is willingto provide their expertise in professional services,verify their reported experience. In addition, theprofessional experience will be subject to a fieldaudit by an assessor from CGA Ontario.Verification of ExperienceA designated professional accountant in goodstanding with their respective association isacceptable to verify your experience. A CGA,CA, CMA, ACCA UK, CPA Australia, CPA USA orCPA Ireland who is familiar with your professionalexperience and competencies must validate andattest to the your reported professional experience.Please refer to the “Professional Experience”section of CGA Ontario’s website, cga-ontario.orgfor more details, guidelines and FAQs regardingthe professional experience requirement.Incomplete Finalist (IF)Incomplete finalists are students who havecompleted all of their academic courses anddegree requirements, but have not yet satisfied theprofessional experience requirement. Students aregranted an interim three year period to satisfy theprofessional experience requirement. Incompletefinalists are required to pay an annual enrolment fee($745) to maintain their student status.Incomplete finalists who do not satisfy theexperience requirement and do not pay their IFfees will be automatically withdrawn from theprogram for a compulsory two academic years.Students are subject to re-assessment uponre-entry into the program.53

Administrative PoliciesAcademic Performance ReviewCGA Ontario reviews academic performancetwice during each academic year to ensurestudents are making progress towards attainingthe CGA designation.At the time of enrolment, you are assignedan individual program time limit based on thenumber of transfer credits you recieved. It isrecommended that you complete two or morecourses each academic year to ensure you meetyour program time limit. CGA Ontario offersguidance and counseling on your annual coursecompletion to assist in your successful completionof the program requirements.More details about the academic performance revieware available in the “Plan Your Courses” section of thesecured student site at cga-ontario.org.If you would like to book a telephone advisementsession, please email stservices@cga-ontario.org.Program Time LimitStudents are provided a personal time limit tocomplete the program requirements. When thereare two years remaining in your program timelimit, an academic adviser from CGA Ontario willcontact you and help you create an academic planto help ensure you meet your program time limit.Program Time Limit ExtensionsStudents who have not completed the programtime limit within their assigned time may beeligible for one of the below extensions:Inactive Year ExtensionPlease note a maximum of two inactive years maybe applied as program time limit extensions.• One academic year extension:Students who have taken one inactive year duringtheir studies with CGA Ontario are eligible for aone year extension when they reach their assignedprogram time limit. This year may not be taken asan inactive year.• Two academic years extension:Students who have taken two inactive years duringtheir studies with CGA Ontario are eligible for atwo year extension when they reach their assignedprogram time limit. These years may not be takenas additional inactive years.Administrative Extension• One year administrative extensionCGA Ontario grants a one time, one academicyear administrative extension if you have reachedyour program time limit and have three or fewerremaining courses (excluding business casesand any degree courses) to complete the CGAprogram of professional studies or you only havethe degree component to complete.Students who are eligible to receive theseextensions will be sent an official hardcopyletter indicating that an extension has beenautomatically applied. Please note, extensions arenot applied until you have reached your originallyassigned program time limit.Students who do not satisfy the programrequirements within the original or extended timelimit will be withdrawn from the program for aperiod of two academic years.Allowable Examination AttemptsStudents are allowed a maximum of fourunsuccessful attempts in each course. CGAOntario reviews examination results after eachsession to ensure students are making progresstowards course completion within the allowableexamination attempts. Students who havereached three unsuccessful examination attemptswill be contacted by an academic adviser fromCGA Ontario. Students who have reached fourunsuccessful exam attempts will be withdrawnfrom the program and may be eligible to appeal ifthe course is at the advanced or certification level.An unsuccessful attempt, which counts as oneof your allowable exam attempts, may be one inwhich you:• Write an examination, challenge examination orsupplemental examination but do not achieve agrade of 65 per cent.• Do not have the required assignment marks forexam qualification.• Do not provide a written notice of coursewithdrawal by the deadline; this is considered anexam attempt.54

Compulsory Withdrawal fromthe ProgramStudents in the CGA program of professionalstudies are withdrawn from the program when:• The student’s conduct is deemed unethical orunprofessional. You must discharge your dutiesand responsibilities in accordance with the Codeof Ethical Principles and Rules of Conduct andare subject to disciplinary action for any offensewhich constitutes a breach.• Failure to comply with other CGA Ontario policiesand procedures including, but not limited to,respectful workplace and academic integritystandards.• Not meeting the professional experiencerequirement after the extended three-yearperiod.• Not completing the required program within yourprogram time limit.• Failure of four examinations in a course• Unpaid fees, including BTF and IF Fees.The manager of admissions and registrationmay re-admit a withdrawn student after a periodof at least two academic years from the year ofwithdrawal. As a returning student, you are subjectto a re-evaluation of course credits and workexperience and must meet program requirementsapplicable at the time of re-entry. Students areallowed a maximum of two re-entries, eitherthrough compulsory or voluntary withdrawal.The admissions and standards committee decideswhether to re-admit students who have beenwithdrawn because of violations of the AcademicIntegrity Policy. Direct your re-admission requestto the committee.55

Academic IntegrityAcademic IntegrityThe violation of CGA Ontario’s policies will resultin compulsory withdrawal from the program.Students who are found to be in violation of thenational academic integrity policy will be notifiedby the Association.Academic Integrity Process and Procedures:1. An academic integrity case will be reported tothe Association by a marker, invigilator, student oranother credible source.2. The manager of program delivery investigatesthe alleged accusation to determine if it is a validcomplaint. If so, the Association contacts thestudent(s) involved and they are notified regardingthe alleged accusation under review.3. The student(s) have an opportunity to provide anyfacts regarding the alleged violation of policy.4. The manager of program delivery decides ifapplying a consequence is required, and thenature of the consequence, based on the severityof the violation.5. The student(s) have the right to appeal thedecision. This appeal must be submitted to theBoard of Directors Appeals Committee within10 business days of receiving notification of thedecision.6. At the next scheduled meeting of the Board ofDirectors Appeals Committee, the appeal isreviewed based on the merits of the case. Theappeals committee has the discretion to rescindthe withdrawal, allow the withdrawal to standunchanged, or administer another consequence.There is no time limit on the retroactive nature ofthese consequences.AppealsThe appeals process provides an appeal functioncovering withdrawals from the CGA program ofprofessional studies. This process is designed toensure equality, fairness, consistency, flexibility,transparency, and timeliness. The decision of thecommittee is final and binding.Appeals regarding assignments, examinationmarks or other administrative decisions are notreviewed by the appeals committee.The following situations can be considered forappeal:Program Time LimitStudents who have received a one yearadministrative extension may request a programtime limit appeal if they satisfy one or more of thebelow criteria:• A student has made progress toward completingthe academic requirements of the program bypassing at least one of the remaining courses, andhas no more than two courses left to complete,excluding business cases.• A student has been faced with extraordinarycircumstances that precluded completion of theacademic requirements.• A student who has not completed the programrequirements during the extended program timelimit granted by the appeals committee mayappeal one final time.• A student whose previous appeal has beendenied and who has new supporting evidencemay re-appeal one final time.56

Allowable Examination AttemptsIf you are withdrawn because you did notsuccessfully complete an advanced or certificationlevel course, including PA1 or PA2, within theallowable four attempts, you can make one appealto the appeals committee.• A maximum of one appeal per course ispermitted.• A fifth examination attempt cannot be deferred.• A student will be withdrawn from the programafter an unsuccessful fifth examination attempt ata course.• A student may not appeal after an unsuccessfulfifth examination attempt.Re-entry into the CGA programYou will be withdrawn from the CGA programof studies if the appeals committee deniesyour final appeal. You may apply for re-entryinto the CGA program of studies after a twoacademic year suspension period. At the timeof re-entry, you must follow the current programrequirements. Courses will be re-evaluatedand a new assessment will be issued indicatingyour standing in the program. According to theadmission standards policy, a student is allowed amaximum of two re-entries into the CGA programof professional studies.Academic Integrity – Plagiarism and CheatingIf you are officially notified that you have breachedthe National Academic Integrity Policy througheither plagiarism or cheating and are subjectto consequence, including withdrawal from theprogram, as determined by the manager of programdelivery, you have the right to make one academicappeal to the appeals committee within 10 businessdays of being notified of the Association’s decisionof compulsory withdrawal due to breach of theNational Academic Integrity Policy.Please Note:1. A student will be withdrawn from the programwhen the Appeals Committee denies his or herfinal appeal.2. Students withdrawn due to academic integritymust submit a request for re-admission with theirapplication for re-entry.57

Administrative PoliciesNational Academic Integrity PolicyAssignment ExpectationsThe Certified General Accountants Association of Canadaencourages you to study in groups as it is known to bebeneficial. However, your answers to assignment questionsneed to be prepared on an individual basis, unless expresslynoted. Therefore, all work you submit for any courseassignment, or business case, must be original work you didduring that course session. Work copied from another source isconsidered a violation of the Academic Integrity Policy.Exam ExpectationsExam work must be completed on an individual basis. Allresponses to exam questions must be original work that youdid during the exam. Cheating of any kind is a violation of theAcademic Integrity Policy.The Association may use computer software that highlightsassignment answers that have been copied from suggestedsolutions, textbooks, course module notes, marker commentsheets, and assignments submitted concurrently or previouslyby you or another student.Assignment ViolationsExam Violations• Copying from another student’s assignment.• Copying from your own previously graded assignment.• Copying material from a marker’s comment sheet, suggestedsolution, or any other source.• Inappropriate posting/distribution of answers from a marker’scomment sheet, suggested solution or any other source.• Copying of the words, ideas, or data of another person/resource. This extends beyond the misuse of course materialand includes the potential misuse of all intellectual property.Plagiarism, a form of copying, occurs any time someone copiesfrom published material without acknowledging the source.• Pretending to be someone else being represented by someoneelse when submitting assignments, or participating in group work.• Copying from another student’s exam.• Allowing another student to copy from your exam.• Copying from any devices that allow transmission.• Writing past the allotted exam time or completing examquestions prior to the start of the exam.• Communicating with another student during the examregardless of the nature of the discussion, or exchanging notes.• Using material that is not identified as “allowable” exam roommaterial.• Not adhering to the “non-disclosed” exam policy.• Pretending to be someone else or being represented bysomeone else when taking an exam.If your assignment/exam is identified as having breached the Academic Integrity Policy, the following consequences may ensue:Assignment Violations• An official reprimand letter of warning from the Association,placed in your permanent file.• 0 (zero) marks on the assignment question and an official reprimandletter from the Association, placed in your permanent file.• 0 (zero) marks on the entire assignment and an official reprimandletter from the Association placed in your permanent file.• Failure in the course (DNQ) including an official reprimand letterfrom the Association, placed in your permanent file and immediatesuspension from the CGA program. Applying to be re-admittedinto the CGA program would be allowed after the suspensionperiod has lapsed and, if re-admitted, you would be required tocomplete the CGA program in effect at the date of re-admission.Exam Violations• An official reprimand letter of warning from the Association,placed in your permanent file.• 0 (zero) marks on the exam and an official reprimand letter fromthe Association, placed in your permanent file.• 0 (zero) marks on the exam including an official reprimandletter from the Association, placed in your permanent file andimmediate suspension from the CGA program. Applying to bere-admitted into the CGA program would be allowed after thesuspension period has lapsed and, if re-admitted, you would berequired to complete the CGA program in effect at the date ofreadmission.58

GlossaryFFinalistFinalists are students who have completed all of their academiccourses degree requirements and work experience.Former student applicationThe form a person previously enrolled in the program mustcomplete to begin the re-entry process.Fully compensatoryScoring models that are fully compensatory are based onthe evaluation of a student’s performance across all thecompetencies being assessed.IInactive yearA year when a student does not enrol in courses, exams,degree partner courses or apply for any transfer credits.Students must apply to have an inactive year added to theirprogram time limit.Inactive statusStudents electing an inactive year must declare an inactivestatus when re-enrolling.Incomplete finalistIncomplete finalists are students who have completed theiracademic courses and degree requirements, but have not yetsatisfied the required professional experience.Incomplete finalist LSRF paymentAn annual fee incomplete finalists must pay to maintain theircurrent standing in the program.Instructor-LedStudents registered in advanced and certification level courseshave access to a dedicated online instructor and weeklywebinars.Internal reviewIf an individual feels they were not granted appropriatecourse credits they can have their transfer credit evaluationreport reviewed by the internal review committee a maximumof two times.LLate assignment policyStudents can submit assignments for certain courses afterthe scheduled deadline. Details for each course are providedon the OLE.Late registration feeStudents who do not pay the annual basic tuition fee by thedeadline are subject to a $75 late registration fee. If studentsfail to pay the annual basic tuition fee along with the lateregistration fee they must apply for re-entry into the program.NNational examNational exams are written by CGA Canada to ensurestandardized evaluation for the CGA designation across thecountry. A 65 per cent is required to pass a national examination.National Academic Integrity PolicyThe policy which governs assignment and examination relatedwork. The policy outlines what is expected of students;identifies a list of academic integrity violations and theconsequences of noncompliance.Non-disclosed examsPast examinations for LW1, EM1, QU1 and PA1 cannot be viewedby students. Students must sign the Non-Disclosure Agreementprior to attempting these examinations. Examination blueprintsare still available for these courses.OOnline Learning Environment (OLE)The online learning environment for students registered in CGAcourses. Course material, assignments, quizzes, examinationpreparation and is available through the OLE. Students requirea log in and password to access the OLE.60

PPA administrative reviewA review of an exam to ensure all forms were properlycompleted. No comments or report is provided. The reviewerconfirms that no error was made in marking the exam. The fee is$220 and is non-refundable.PA rewriteA PA Rewrite is granted to students who receive a gradebetween 50-64 on PA1 and PA2 examinations. Students aregranted one additional chance to obtain the required 65 percent passing grade. If you do not obtain a 65 per cent you arerequired to re-enrol in the course.PrerequisiteCertain courses require the successful completion of a lowerlevel course for enrolment.Professional experience requirementPrior to certification, students are required to demonstrate theirability to apply the knowledge and skills acquired during theirformal education in the workplace environment. All studentsmust have a minimum of one year of accounting/financialexperience at a professional level in Canada to be certified.Professional practiceIn professional practice, various services are offered, includingstrategic tax planning and preparation, preparing audits andfinancial statements, financial planning, succession and estateplanning, systems implementation, business start-up, andproviding financial advice. Students wishing to pursue this pathare required to complete TX1 and TX2.Program time limitThe number of academic years you are allowed to complete theprogram. A student’s program time limit is determined based onthe number of original transfer credits received upon enrolment.SSessionThe CGA program of professional studies consists of 4 sessionsover one academic year.Special exam arrangementsSpecial exam arrangements may be granted to students with specialneeds. A health practitioner must complete a form describingspecial needs and suggested arrangements to accommodate.Status letterA status letter indicates the number of completed courses in theCGA program of professional studies.Supplemental examA supplemental exam is granted to students who receive agrade between 50-64 on a CGA national exam. Students aregranted one additional chance to obtain the required 65%passing grade. Unsuccessful students are required to re-enrolin the course. You may choose to write the supplementalexam the next time the exam is offered or choose to defer thesupplemental exam one time to the next available offering.Students writing a challenge exam do not have a supplementalexam privilege.TTime limit extensionAn extension to a student’s program time limit.Transfer creditA credit recognized and transferred as a credit from approvedpost-secondary institutions. Minimum grade requirements andtime limits on transfer credits exist.WWebinarA weekly online lecture led by a course instructor available tothose enrolled in advanced and certification courses. Studentscan participate live or view archived webinars at a later date.WebcoachA tutorial provided on the OLE available to first time registrants.The tutorial shows students the functions of the OLE andprepares them for online study.World Education Services (WES)A foreign academic credential evaluation service. Students whohave had their transcripts evaluated by WES can submit them toCGA Ontario for evaluation and apply for admittance into theCGA program of professional studies.61

CERTIFIED GENERAL ACCOUNTANTS OF ONTARIO240 Eglinton Avenue East, Toronto, ON M4P 1K8416 322 6520 1 800 668 1454info@cga-ontario.org cga-ontario.org cga-domore.orgCopyright 2012 by the Certified General Accountants of Ontario