Escolar Documentos
Profissional Documentos
Cultura Documentos
2012/2013
Effective Date: December 2012
Table of Contents
About the Examination Blueprint ......................................................................................................................... 2
PA1 Examination ................................................................................................................................................... 2
PA1 Course ........................................................................................................................................................ 2
Prerequisite Courses for the PA1 Examination .................................................................................................. 3
Competency Weightings ....................................................................................................................................... 3
Structure of the Examination ................................................................................................................................ 5
Examination Competency Coverage ..................................................................................................................... 6
Scoring Model and Evaluation of Candidate Performance ................................................................................... 6
CGA-Canada, 2012
PA1 Examination
The PA1 examination is comprehensive and integrative. Its purpose is to evaluate the ability of a candidate
for the CGA designation to demonstrate the competencies required for entry to the profession. The focus of
the PA1 examination is on professional practice from the perspective of an accountant external to the
organization providing assurance, taxation, or business advisory services. The examination provides a valid,
reliable, and fair opportunity for each candidate to demonstrate the competencies expected of a newlycertified CGA in three broad areas of contemporary accounting practice: Leadership1, Professionalism, and
Professional Knowledge. It assesses a candidates ability to integrate a wide range of professional knowledge
and apply that knowledge, along with ethical considerations, to the practice of accounting and related fields
of management activity. Central to this evaluation is the ability to demonstrate competence in areas such as
leadership, decision making, integrative approach to problem solving, and communicating. The examination
evaluates the candidates ability to fulfill the responsibilities of a financial management professional at all
times in a manner that reflects these professional qualities and skills.
Passing the PA1 examination is part of the education, experience, and examination requirements for
certification.
PA1 Course
The PA1 course is intended, primarily, to help candidates prepare for the PA1 examination. In addition, the
course aims to further develop candidates professional qualities and skills. The course includes a series of
assignments that emulate questions and cases typical of those found on the PA1 examination. The
assignments provide opportunities to practise analyzing and responding to cases. As one of the main
purposes of the course is to build candidates skills in analyzing cases and demonstrating competence, for the
course assignments, the competencies are organized into six groups: Financial Accounting and Reporting,
Assurance and Other Related Services, Taxation, Ethics and Trust, Core-related competencies, and
Professional qualities and skills. On the assignments, candidates are assessed on individual competencies,
which are aggregated by group in order to guide candidates study and preparation efforts. This evaluation
method is used to qualify candidates for writing the PA1 examination and is slightly different than the
evaluation method used in the PA1 examination. The Introduction to PA1 course module contains more
information on how to best use the PA1 course to prepare for the PA1 examination.
Leadership, Professionalism, and Professional Knowledge represent the three broad groups of competencies outlined in the CGA competency framework.
CGA-Canada, 2012
Competency Weightings
For assessment purposes, the PA1 examinable competencies are organized into three categories:
core competencies;
core-related competencies; and
professional qualities and skills.
Core and core-related competencies comprise all of the Professional Knowledge competencies, as well as
competencies in Ethics and Trust. Core competencies are from the areas of Financial Accounting and
Reporting; Assurance and other related services; Taxation; and Ethics and Trust. Core-related competencies
are drawn from Management Accounting; Finance and Financial Planning; Business Environment; and
Information Technology.
Professional qualities and skills comprise Leadership (Strategic and Organizational Leadership; Organizational
Effectiveness; Individual and Team Leadership and Development) and Professionalism (Stakeholder Focus;
Communication; Integrative Approach; Problem Solving; Professional Self-evaluation).
Table 1 shows the competency area percentage weightings for the PA1 examination. For professional
qualities and skills, there is no set percentage weighting; candidates are required to demonstrate these
qualities and skills in a manner applicable to their role in specific cases. For core and core-related
competencies, the weightings represent the approximate percentage of competencies associated with each
area on an examination. The ranges are designed to provide flexibility in building the examination; they
reflect the relative importance of these competency areas to the work of a professional accountant in the
context of providing assurance, taxation, and business advisory services. Table 1 also includes a sample of
competencies associated with each competency area.
Table 1: PA1 Blueprint Weightings
Professional
qualities and skills
Competency Area
Leadership;
Stakeholder focus;
Communication;
Integrative approach;
Problem solving;
Professional selfevaluation
Sample Competencies
Percentage
Weighting
CGA-Canada, 2012
Core competencies
Financial Accounting
and Reporting
Taxation
Core-related competencies
Management
Accounting
Business
Environment
Information
Technology
CGA-Canada, 2012
20% 25%
15% 20%
10% 20%
10% 15%
5% 10%
5% 10%
5% 10%
5% 10%
Multiple choice
Comprehensive case
analysis
Description
Multiple-choice questions require candidates to
select from a set of given options. The questions
require professional knowledge and may require
analysis, synthesis, evaluation, or application of
professional judgment.
A short case analysis requires candidates to focus
on and respond to analytical and integrative
aspects of the case. Candidates are expected to
perform an analysis of the factors in the case,
including identifying and evaluating issues,
outlining alternative actions and solutions, and
presenting recommendations, advice, or
conclusions.
The comprehensive case analysis requires
candidates to perform an in-depth analysis of the
factors in the case, including identifying and
evaluating issues, outlining alternative actions
and solutions, and presenting recommendations,
advice, or conclusions. The comprehensive case
is usually of significant breadth, depth, and
complexity.
CGA-Canada, 2012
Approximate
Number of
items
Suggested
time limit
2025
4045
minutes
4555
minutes
per case
90110
minutes
A=Mastery
B=Comprehension
C=Awareness
Stakeholder Focus
PR:SF:01
Anticipates and meets the needs and expectations of internal and external
stakeholders (develops a sound understanding of the organization and its
business environment, determines what information is needed by various
stakeholders, seeks feedback from various stakeholders, provides relevant
and timely information for decision making)
There is overlap in the competencies to be demonstrated on both the PA1 and PA2 examinations, as is the case in practice.
CGA-Canada, 2012
Communication
PR:CM:01 Selects an appropriate medium to convey information, ideas, and results
considering the need for confidentiality and privacy
PR:CM:02 Prepares information in formats appropriate for specific purposes (audit
reports, memos, management letters, consulting reports, financial
reports)
PR:CM:03 Communicates information in a timely, clear, and concise manner
(explains quantitative and qualitative information in language adapted to
various stakeholders)
PR:CM:04 Projects a professional image in communications
A
A
A
A
Integrative Approach
PR:IA:01
PR:IA:02
PR:IA:03
Problem Solving
PR:PS:01
PR:PS:02
PR:PS:03
PR:PS:04
PR:PS:05
A
A
A
A
A
Professional Self-evaluation
PR:SE:01
PR:SE:02
PR:SE:03
CGA-Canada, 2012
A
A
A
LD:IT:05
Solicits and acts on input from individuals and teams in order to optimize
individual and team effectiveness (fosters free exchange of ideas, reserves
judgment, explains reasons for final decisions)
Evaluates performance of individuals and teams and provides timely and
constructive feedback
A
A
CORE COMPETENCIES
Financial Accounting and Reporting
PK:FA:01
PK:FA:02
PK:FA:03
CGA-Canada, 2012
PK:FA:04
PK:FA:05
PK:FA:06
PK:FA:07
PK:FA:08
PK:FA:09
PK:FA:12
PK:AS:02
PK:AS:03
PK:AS:04
PK:AS:05
PK:AS:06
PK:AS:07
CGA-Canada, 2012
PK:AS:08
PK:AS:09
PK:AS:10
PK:AS:11
PK:AS:12
B
A
Taxation
PK:TX:01
PK:TX:02
PK:TX:03
PK:TX:04
PK:TX:06
PK:TX:08
A
A
A
B
B
A
PR:ET:02
PR:ET:03
PR:ET:04
PR:ET:05
PR:ET:06
CGA-Canada, 2012
A
A
A
A
10
PR:ET:07
CORE-RELATED COMPETENCIES
Management Accounting
PK:MA:01 Designs, evaluates, and advises on the organizations performance
measures to ensure alignment with corporate strategy, and recommends
changes as required (KPIs and balanced scorecards)
PK:MA:02 Develops, analyzes, and monitors operational plans and budgets, and
recommends corrective action as needed (annual budgets, special project
budgets, budget variance analysis)
PK:MA:03 Identifies, assesses, and advises on information required for management
decision making (cost-volume-profit relationships, cost classifications and
flows, market or industry data, non-financial factors)
PK:MA:04 Designs, evaluates, and advises on the organizations management
accounting systems to ensure that information is relevant, accurate, and
timely (costing models, non-financial reporting, planning and forecasting,
activity-based cost models, KPIs and balanced scorecards, responsibility
accounting)
PK:MA:05 Implements, monitors, and updates management accounting systems
(costing models, non-financial reporting, planning and forecasting, activitybased cost models, KPIs and balanced scorecards, responsibility
accounting)
PK:MA:06 Analyzes and evaluates information from management accounting
systems, and makes decisions (pricing and costing decisions, transfer
pricing decisions, make or buy decisions, performance-based
compensation plans)
PK:MA:07 Recommends organizational improvements based on results from
management accounting systems (cost reduction strategies, revenue
growth, business process re-engineering, compensation criteria)
PK:FN:02
PK:FN:03
PK:FN:05
CGA-Canada, 2012
11
PK:FN:06
PK:FN:07
PK:FN:08
PK:FN:09
PK:FN:10
PK:FN:11
B
B
Business Environment
PK:BE:03
PK:BE:06
PK:BE:07
PK:BE:08
PK:BE:09
A
B
B
Information Technology
PK:IT:01
PK:IT:02
CGA-Canada, 2012
12
PK:IT:03
PK:IT:04
PK:IT:05
PK:IT:06
PK:IT:07
CGA-Canada, 2012
13