2009-10

Student Handbook
CERTIFIED
GENERAL
ACCOUNTANTS

We see more than numbers.

New in 2009-10

See page 7 for the new National Academic Integrity Policy.

You may now declare an inactive year when you enrol. See page 12.

Refer to page 12 for information about the new resources, WebCoach and WebTutor.

To protect the confidentiality of your personal information, you will be asked to provide this information each time you make a
transaction requiring your credit card.

Course withdrawal deadlines have been extended and applicable refunds have changed. See page 24 for the new deadlines and
regulations.

There are new rules concerning how the number of exam attempts is applied. Details may be found on pages 24 and 30.

Exam qualification rules have been modified. Information may be found in the online learning environment (OLE).

Submission procedures for the business cases are new. Check page 26.

A new online form, Practical Experience Assessment Questionnaire (PEAQ), replaces The Experience Portfolio Assessment System form.
PEAQ information may be found on page 35.

Please visit www.cga-ontario.org for current information. Rules and regulations are subject to change.
Welcome Table of Contents

Welcome to the 2009-10 academic year!

New in 2009-10 Inside front cover
Congratulations. You have chosen to pursue the CGA
designation and are on your way to becoming a certified Important Dates 4
general accountant. The CGA designation is a mark of
accounting and financial excellence. Certified general Student Responsibilities 6
accountants are indispensable to their employers and clients
for their expertise, judgment and integrity. Contacting the Association 10

The CGA program of professional studies offers a curriculum Re-enrolment 12

that addresses today’s accounting and finance issues and
prepares you to meet tomorrow’s challenges by providing a
Tables for 2009-10  14
strong foundation in accounting and financial theories and
their application. You will learn how to analyze and interpret
financial information, solve complex problems, and forecast Program Requirements 20
and implement corporate strategies.
Course Enrolment and
Recognized for its commitment to quality, integrity and skills Challenge Examination Information 21
development, the CGA program is a leader in integrated
technologies and program delivery. Through CGA Ontario’s Course Material 22
online learning environment (OLE), you have the flexibility to
study anywhere, anytime, linked to all the required resources
Computer Information 23
of the program and set to your personal preferences.

This Student Handbook provides you with the academic Withdrawals 24

policies, procedures and schedules for the 2009-10 academic
year. CGA Ontario’s board of governors and CGA Canada’s Assignments 25
education committee set the policies and procedures. CGA
Ontario’s student services staff administer the procedures Examinations 27
that ensure these policies are met. We urge you to read the
information, follow the policies and contact us if you have any Academic Performance 32
questions.
Practical Experience Assessment Questionnaire 35
You have chosen to pursue a rewarding career. Your
commitment, discipline and hard work are the keys to
the successful completion of the CGA program and the Laurentian Degree Partnership 36
achievement of the CGA designation. Our commitment to
providing you with excellent service will help to support you Professional Certification Requirements 37
in achieving your goal. On behalf of the Certified General
Accountants of Ontario, I wish you all the best for a successful Index 38
and rewarding academic year.

Doug Brooks, FCGA

Chief Executive Officer
CGA Ontario

Purpose of the Student Handbook

This Student Handbook is designed to serve as a reference
for students in the CGA program. It outlines the rules,
regulations, policies and requirements of the CGA program
of professional studies.

The Certified General Accountants of Ontario reserves the

right to change or amend its programs, fee structure and
regulations at any time.
2009-10 Important Dates

Fall August 10 2009-10 course material delivery will November 30 – December 2009 exam dates
Session commence the week of August 10, December 5
2009
December 7 Winter session assignment submission
August 14 Fall session course registration due, windows open
including annual basic tuition fee
(paper copy) December 14 Final date to withdraw from winter
session lectures to be eligible for a
August 18 Information regarding certification refund
mailed to successful June 2009
finalists Holiday December 24 Office closes at 12 noon
Break
August 24 Fall session course registration due, December 25 – Office closed
including annual basic tuition fee January 1, 2010
(online)
Winter January 4 Office re-opens
September 1-3 September 2009 exam dates Session
January 4 Final date to withdraw online or in
September 7 Fall session assignment submission writing from a winter session course to
windows open be eligible for a partial refund, and to
avoid an exam attempt
September 14 Annual basic tuition fee (BTF) due
to avoid $50 late registration fee February Tuition receipts mailed this month for
(without registering for a fall session applicable fees for 2009 taxation year
course or exam)
February 1 December 2009 exam results
September 21 Final date to withdraw from fall session available online and mailed, along with
lectures to be eligible for a refund supplemental notice

October 12 Final date to withdraw online or in February 5 March 2010 challenge exam
writing from a fall session course to be registration deadline
eligible for a partial refund, and to
avoid an exam attempt February 15 Information regarding certification
mailed to successful December 2009
October 30 December 2009 challenge exam finalists
registration deadline
February 19 Spring session course enrolment due
November 2 September 2009 exam results to avoid late registration fee (online)
available online and mailed, along with
supplemental notice February 19 Final date for paper copy spring
enrolment
November 13 Winter session course enrolment due
to avoid late registration fee (online) February 20 – Spring session course enrolment
March 1 processed until March 1, 2010
November 13 Final date for paper copy winter (include $50 late registration fee)
enrolment
March 5 Final date to withdraw from
November 14-30 Winter session course enrolment supplemental and challenge exams
online processed until November 30, scheduled to be written in March 2010
2009 (include $50 late registration fee)
March 8-13 March 2010 exam dates
November 23 Information regarding certification
mailed to successful September 2009 March 15 Spring session assignment submission
finalists windows open

November 27 Final date to withdraw from supple- March 22 Final date to withdraw from spring
mental and challenge exams scheduled session lectures to be eligible for a
to be written in December 2009 refund

4
 2009-10 Important Dates

Spring April 12 Final date to withdraw online or in August 3 June 2010 exam results available
Session writing from a spring session course to online and mailed, along with
be eligible for a partial refund, and to supplemental notice
avoid an exam attempt
August 16 Information regarding certification
May 7 June 2010 challenge exam registration mailed to successful June 2010
deadline finalists

May 10 March 2010 exam results available August 27 Final date to withdraw from
online and mailed this week, along supplemental and challenge exams
with supplemental notice scheduled to be written in September
2010
May 21 Summer session course enrolment
due to avoid late registration fee August 31 – September 2010 exam dates
(online) September 2

May 21 Final date for paper copy summer November 1 September 2010 exam results
enrolment available online and mailed, along with
supplemental invoices
May 22-24 Summer session course enrolment
processed until May 24, 2010 (include November 22 Information regarding certification
$50 late registration fee) mailed to successful September 2010
finalists
May 24 Information regarding certification
mailed to successful March 2010
finalists

Summer June 4 Final date to withdraw from

Session supplemental and challenge exams
scheduled to be written in June 2010

June 4 September 2010 challenge exam

registration deadline

June 4 Final date to pay annual basic tuition

fee (BTF) for 2009-10 (including $50
late fee)

June 7 Summer session assignment

submission windows open

June 7-12 June 2010 exam dates

July 2 Final date to submit transfer

application

July 5 2010-11 re-enrolment packages

mailed out this week

July 12 Final date to withdraw online or in

writing from a summer session course
to be eligible for a partial refund and to
avoid an exam attempt

STUDENT HANDBOOK 5
Student Responsibilities
Statement of Student Responsibilities
The CGA program of professional studies will differ from your
previous educational endeavours, regardless of your educational
background. While you will spend many hours completing the
required CGA courses and exams, the CGA program is not primarily
educational. Rather, it is a program to certify your competence to
offer your services to employers or the public as a certified general
accountant. Therefore, your responsibilities are different from
those of students in a secondary or post-secondary environment.
• You accept the responsibility to make yourself aware and
adhere to deadlines, regulations and policies that affect
you as a student. In all such administrative issues, it is
your responsibility to contact CGA Ontario staff if you have
concerns. Lecturers, markers or course directors are not
responsible for conveying administrative policy to you. As
a self-funded professional body, our staff resources are
limited in comparison with secondary and post-secondary
institutions. Staff will make every effort to ensure that
necessary information is available to you, either in written
(including email) form or on the web. Your email address
is key to receiving updates on practical experience, review
sessions, and other regulations and resources. You may
miss information critical to your successful completion of the
program if your current email address is not on file with CGA
Ontario.
• You accept the responsibility to comply with the Association’s
rules of professional conduct that are contained in the Code
of Ethical Principles and Rules of Conduct, available for
viewing at www.cga-ontario.org. In addition, you agree to
comply with the Association’s respectful workplace policy
outlined on this page.
• You accept the responsibility for being self-motivated and
developing your own necessary personal resources to
complete the program and attain your CGA designation. Other
people–course directors, markers, lecturers, exam reviewers,
tutors, fellow students, and Association staff–can only guide
and assist you. You must lead yourself.
• Failure to adhere to the Association’s policies may result in
disciplinary action up to and including withdrawal from the
program of professional studies.
6
The differences between secondary or post-secondary education
and the CGA program can be summarized as follows:
• Exams and course material development are national
responsibilities of CGA Canada. No lecturer, marker or
Association staff member has control over any aspect of
course material or exams.
• You do not have direct access to your written exam, nor
may you see your completed exam paper, which is the
property of CGA Canada. This practice is consistent with
other professional certification bodies. However, for a fee,
you may request written feedback in the form of a regrade,
exam critique or PA administrative review. In the case of
non-disclosed exams, at no time will examination questions,
exam marking keys or any other marking material be made
available to you. See exam performance, page 31.
• The CGA program is a distance-based, self-study program.
The material stands alone, and does not require access to
a lecturer, reviewer or tutor. You will have access to these
services, but their support is an option, not mandatory.
Respectful Workplace Policy
The Association has adopted a respectful workplace policy which
allows all of us equal opportunity to work and live without being
hindered by discriminatory practices. To this end, the Association
does not condone and will not tolerate any conduct, comment,
gesture or contact that may discriminate on any basis or cause
offence, humiliation or intimidation to any person. The policy
applies to all Association staff, students, members, lecturers,
exam reviewers, tutors, assignment markers, suppliers, and the
general public.
 Student Responsibilities

National Academic Integrity Policy

Students are expected to display a high level of ethical behaviour and integrity. You are expected to strictly adhere to this Academic
Integrity Policy which specifically governs your assignment and exam related work. The policy outlines what is expected of you; identifies a
list of academic integrity violations, which are not exhaustive; and identifies the consequences of non-compliance to this policy.

Assignment Expectations Exam Expectations

Studying in groups is encouraged and recognized by the Certified Exam work must always be completed on an individual basis. All
General Accountants Association of Canada as beneficial responses to exam questions must be original work done by that
to students. However, answers to assignment questions are student during the exam. Cheating of any kind is considered a
required to be produced on an individual basis, unless expressly violation of the Academic Integrity Policy.
noted. Therefore, all work submitted by a student for any course
assignment, or business case, must be original work done by that
student during that session for that course. Any work copied from
another source is considered a violation of the Academic Integrity
Policy.

The Association may use computer software that highlights

assignment answers that have been copied from suggested
solutions, textbooks, course module notes, marker comment
sheets, and assignments submitted concurrently or previously
by you or another student.

Assignment Violations Exam Violations

• Copying from another student’s assignment. • Copying from another student’s exam.

• Copying from one’s own previously graded assignment. • Allowing another student to copy from your exam.

• Copying materials from a marker’s comment sheet, suggested
solution or any other source.
• Inappropriate posting/distributing of answers from a marker’s
comment sheet, suggested solution or any other source.
• Copying of the words, ideas, or data of another person/
resource. This extends beyond the misuse of CGA course
materials and includes the potential misuse of all intellectual
property. Plagiarism is a form of copying. Plagiarism occurs
any time someone copies from published material without
acknowledging the source.
• Pretending to be another or attempting to have oneself
represented by another in submitting of assignments, or
participating in group work.
• Copying from any devices that allow transmission.
• Writing past the allotted exam time or completing exam
questions prior to the start of the exam.
• Communicating with another student during the exam
regardless of the nature of the discussion or exchanging
notes.
• Using materials that are not identified as “allowable” exam
room materials.
• Neglecting to adhere to the “non-disclosed” exam policy.
• Pretending to be another or attempting to have oneself
represented by another in the taking of an examination.

STUDENT HANDBOOK 7
Student Responsibilities

If a student’s assignment or exam is identified as having breached the Academic Integrity Policy, the following consequences may be
administered:

Assignment Violation Consequences Exam Violation consequences

• An official reprimand letter of warning from the Association, • An official reprimand letter of warning from the Association,
which will be placed in your permanent file. which will be placed in your permanent file.

• 0 (zero) marks on the assignment question and an official • 0 (zero) marks on the exam and an official reprimand letter
reprimand letter from the Association, which will be placed in from the Association, which will be placed in your permanent
your permanent file. file.

• 0 (zero) marks on the entire assignment and an official
reprimand letter from the Association, which will be placed in
your permanent file.
• Failure in the course (DNQ) including an official reprimand
letter from the Association, which will be placed in your
permanent file and immediate suspension from the CGA
program. Applying to be re-admitted into the CGA program
would be allowed after the suspension period has lapsed and
if re-admitted, you would be required to complete the CGA
program in effect at the date of re-admission.
• 0 (zero) marks on the exam including an official reprimand
letter from the Association, which will be placed in your
permanent file and immediate suspension from the CGA
program. Applying to be re-admitted into the CGA program
would be allowed after the suspension period has lapsed and
if re-admitted, you would be required to complete the CGA
program in effect at the date of readmission.

Application of an academic consequence would proceed as follows:

1. The Association is notified by a marker, invigilator, student or another credible source that a suspected academic integrity violation
has occurred.
2. The Association’s manager of program delivery will investigate to determine if it is a valid complaint. If so, the Association will contact
the student(s) in question.
3. The student(s) will have an opportunity to provide their facts against the complaint (if any).
4. The Association’s manager of program delivery will determine if the application of a consequence is required and the nature of the
consequence based on the severity of the violation.
5. The student(s) will be officially notified of the violation and the consequences being administered.
6. The student(s) will have the right to appeal the decision. This appeal must be submitted to the vice-president, student services within
10 business days of being notified of the Association’s decision.
7. At this point, the appeal will be reviewed based on the Association’s disciplinary policies and procedures. The appeal body has the
discretion to rescind the original applied consequence, allow the original consequence to stand unchanged, or administer another
consequence based on the facts of the case.

There is no time limit on the retroactive nature of the application of these consequences.

8
 Student Responsibilities

Discussion Boards
Students may not post assignment answers or request others to
post answers on the online learning environment (OLE) discussion
boards. CGA Canada suggested solutions and other material
originating from lectures, review sessions, seminars or other
restricted, paid attendance activities may not be posted on any
public website.

Use of the CGA Designation

Students shall not make reference to the Certified General
Accountants Association, its name or its designation in any way
except on their curriculum vitae or other employment related
correspondence, and then only by referring to themselves as a
“student currently registered in the ‘XX level’ of the CGA program
of professional studies”.

Privacy Policy
With your consent and in accordance with CGA Ontario’s privacy
policy, we will gather personal information from you. CGA Ontario
believes that it is important for you to know how we treat your
personal information.

A detailed description of CGA Ontario’s privacy policy is published

on our website www.cga-ontario.org. If you wish to request access
to, update, or correction of, your personal information in CGA
Ontario’s records, make your request in writing to CGA Ontario’s
privacy officer by email at privacyofficer@cga-ontario.org. If you
have any inquiries, requests or complaints regarding CGA Ontario’s
privacy practices, call or email CGA Ontario’s privacy officer at 416-
544-4789 or privacyofficer@cga-ontario.org.

If you do not wish your personal contact information to be used,

you may opt out where an opt-out is offered, or you may call 416-
544-4789 or email privacyofficer@cga-ontario.org at any time to
withdraw your consent to use and disclosure.

STUDENT HANDBOOK 9
Contacting the Association

CGA Ontario’s Web Resources Computer/technical support

Need information fast? Choose the most up-to-date, efficient computer@cga-ontario.org
resource available: CGA Ontario’s website www.cga-ontario.org.
Course material
This site is a multipurpose resource for students enrolled in the
inv@cga-ontario.org
program. Bookmark the site today! To access, use your personal
password. Course registration and withdrawals
records@cga-ontario.org
By using the website, you can access:
Degree partnerships
• confirmation of enrolment adm@cga-ontario.org
• course history and current status
• personal lecture centre information Employment referral service
• forms and documents (e.g., transfer credit policies and PEAQ) employment@cga-ontario.org
• your exam marks the day they are released Examinations
• exam centre notices exams@cga-ontario.org
• the online learning environment (OLE)
General comments
You can also: comments@cga-ontario.org

• view document tracking (track submitted documents and General inquiries

course material delivery) info@cga-ontario.org
• add course enrolment or withdraw from courses
Information booklet requests
• update personal data (e.g., new address, new position)
booklets@cga-ontario.org
• purchase miscellaneous items (e.g., textbooks and software)
• view job postings currently available through the Employment Practical experience (PEAQ)
Referral Service peaq@cga-ontario.org
• participate in a variety of online forums and discussion groups
• order an official transcript Statement of fees requests
• view your account and order a receipt receipt@cga-ontario.org
• download forms
Student address updates
Further information on these online activities continues update@cga-ontario.org
throughout this handbook. CGA Ontario encourages students to
Transfer credits
use its online resources.
transfercredits@cga-ontario.org

Contact Centre
CGA Ontario has a contact centre for students. Client service
advisers are trained to handle all inquiries related to the CGA
program.
Call the contact centre Monday through Friday, 8:30 a.m. to
4:30 p.m. at 416-322-6520 or 1-800-668-1454.
By Email
CGA Ontario staff is accessible by email. Most email queries are
answered within two business days.
You will find the following email addresses to be useful:
Academic advice
stservices@cga-ontario.org
Assignment inquiries for specific courses Most documents received by mail, in person or faxed to 416-322-
“coursecode”admin@cga-ontario.org
(for example, fa1admin@cga-ontario.org)
If you don’t know where to direct your email, use CGA Ontario’s
email address info@cga-ontario.org. Your email will be redirected
to the appropriate department.
By Fax
Send fax correspondence, applications and course enrolment
forms to 416-322-6481. Please note that we discourage fax use,
especially during evenings and weekends due to the large volume
of faxes received. Proof of fax delivery rests with the sender.
By Mail
Direct your correspondence to the appropriate department.
Please include your identification number, address and date on all
correspondence. Proof of delivery rests with the sender.
Document Tracking
6481 are tracked. Please verify receipt of your document online at
www.cga-ontario.org.

10
 Contacting the Association

Association Offices
For a list of regional association offices and affiliates refer to the
inside back cover of this publication.

Office Hours and Holidays

CGA Ontario’s regular business hours are 8:30 a.m. to 4:30 p.m.,
Monday through Friday.

The office will be closed on the following days:

Simcoe Day August 3, 2009

Labour Day September 7, 2009
Thanksgiving October 12, 2009
Holiday break December 24, 2009, noon to
January 1, 2010 inclusive
Family Day February 15, 2010
Good Friday April 2, 2010
Victoria Day May 24, 2010
Canada Day July 1, 2010

Transfer to Other CGA Provincial

Associations
Students who move out of Ontario and wish to continue their
program of professional studies may transfer their file to another
CGA affiliate.

Those students who are enrolled in the current academic year

must submit a student transfer application form to CGA Ontario to
have their records transferred at the end of the current academic
year. Deadline for submission is July 2, 2010.

Those students who are not currently enrolled may submit

their transfer application form any time during the year. It is
their responsibility to find out from their recipient affiliates the
enrolment process and relevant policies for transfer-in students.

Transcripts and Status Letters

Transcripts
CGA Ontario processes transcript requests within 10 business
days, for a $50 fee for currently registered students. We will
forward one official transcript to colleges, universities and
professional associations and provide one official transcript to
the student.

Status Letters
• Students who request status letters are required to pay $50
and will receive a letter within 10 business days. The letter
will indicate only the number of credits/courses completed.

• Students may order transcripts and/or status letters online by

accessing CGA Ontario’s secured students section using their
student ID and password.

STUDENT HANDBOOK 11
Re-enrolment
The CGA program of professional studies is open to permanent
residents of Ontario who are Canadian citizens or landed
immigrants. When you register, you must submit full payment of
the basic tuition fee and course fees. All fees include GST. CGA
Ontario’s GST registration number is 10690 4261 RT0001.
You may pay your fees by debit card (in person), certified cheque,
employer’s cheque, money order, Visa, MasterCard or American
Express. Please make certified cheques, employer’s cheques or
money orders payable to CGA Ontario. Indicate your CGA Ontario
identification (ID) number 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 decline of credit card authorization will terminate
the processing of your application and you will not be enrolled in
the course(s) you select. Indicate Visa, MasterCard or American
Express and provide your credit card number and expiry date.
Include your signature on all paper applications.
Basic Tuition Fee
All re-enrolling and re-entry students pay an annual non-refundable
basic tuition fee (BTF) of $710 for the academic year. This $710
is payable in addition to exam or course fees. BTF must be paid
prior to writing a deferred or supplemental examination from the
previous academic year.
Academic years are divided into four sessions:
Fall Session (F) September – December
Winter Session (W) December – March
Spring Session (S) March – June
Summer Session (M) June – September
Maintaining Student Status
You must enrol by remitting the annual non-refundable basic
tuition fee (BTF), each academic year, in order to be considered a
registrant of the CGA program of professional studies. The
2009-10 final deadline is June 4, 2010 for this payment. If you
do not enrol for one or more academic years, you will be required
to submit a Former Student Application form along with a $350
non-refundable fee prior to re-entry into the CGA program of
professional studies. Your prior academic status will be evaluated
and a status letter with an application for re-entry will be sent to
you by return mail. Your academic status is subject to program
changes when you do not register each academic year. Upon
re-entry, you will be required to complete your studies under the
current program of study.
Inactive Year
You may choose inactive status if you do not plan to enrol for any
CGA courses or exams in an academic year (September – August).
You are allowed a maximum of two inactive years. Inactive years
will be applied towards extending your program time limit only
when it is reached. Degree partner courses may be taken during
an inactive year without affecting inactive status. Transfer credits
are still accepted during an inactive year.
12
WebCoach and WebTutor
WebCoach will provide guidance, inspiration and motivation to
students. It will assist and guide students to effectively budget
their time and to maximize the use of the course materials and
available study resources. WebCoach will provide an outreach
service that provides a personal touch to first-time students in the
program of professional studies. This option is only permitted once
during your study in the program and it is recommended that this
is done when you register in your very first course. All contact is
through webinar; in-class sessions are not available.
WebTutor will provide students who have had more than one
unsuccessful attempt in the foundation and PACE level courses the
option of registering for a concentrated and/or dedicated online
academic support system. The program will include the control of
a subject matter expert pool and program measurement with a
focus of improving student success in the program. All contact is
through webinar; in-class sessions are not available.
Re-enrolment Information and Instructions
Online Re-enrolment
Access to the online enrolment is prohibited if you have an overdue
outstanding balance.
Go to www.cga-ontario.org, log in and follow the on-screen
instructions. Your course enrolment will be processed within two
business days. It is strongly recommended that you not wait until
the last minute to enrol online.
Your request is complete only when you receive your electronic
confirmation, which must list applicable fees and course or
product ID. Only when payment is authorized will your enrolment
be complete. Print the page for your records as proof of
registration and payment. We recommend you keep all transaction
summaries on file for the entire academic year.
Application for Re-enrolment (paper copy)
If you are re-enrolling using a paper copy of the form:
• Use the appropriate code tables on the back of your
Application for Re-enrolment.
• Print clearly using a ballpoint pen.
• Do not print in shaded areas.
• Include full payment with your re-enrolment application.
• Incomplete forms will not be processed and will be returned.
• Complete your forms accurately to avoid processing delays
and late fees.
Attach a separate page if you wish to enclose a letter with your
application.
Please allow approximately 15 business days for processing of
paper enrolment.
It is strongly recommended that students enrol in one course per
session, as courses require approximately 20 hours of study per
week.
 Re-enrolment

Personal Data
Your name and address data are pre-printed. If your name or
address is incorrect or incomplete, make required changes/
corrections in the space provided. Documentation is required for
proof of name change. Ensure that both your email address* and
postal code are included.

*You must provide a current email address whether or not you

plan to enrol for a course or exam for this academic year.

Employment, chapter and exam centre information are pre-printed.

Refer to the codes on the back of your re-enrolment application or
online to verify accuracy.

2009-10 Finalists
If you expect to complete your studies in 2009-10, indicate finalist
status as follows:

Final Exam(s) Code MM/YY

December 2009 Fall 12/09
March 2010 Winter 03/10
June 2010 Spring 06/10
September 2010 Summer 09/10

Finalists taking university or college courses for transfer credit

must remit the annual non-refundable basic tuition fee (BTF) of
$710.

Password
All students are provided a personal, unique password to access
CGA Ontario’s website. Memorize your password and store it in
a secured location. To ensure information confidentiality, do not
share your password with anyone.

If you forget your password, use “forgot your password” on the

website and your password will be sent to you by email. Please
ensure your email address is always updated. Allow a minimum of
two business days for email updates.

Want to change your password?

CGA Ontario allows students to change the password assigned to
them in order to access the secured student area of the website
www.cga-ontario.org.

Confirmation
You will receive a Confirmation of Enrolment form when enrolling,
re-enrolling, and adding a course throughout the academic year.
Your transaction summary also acts as your confirmation unless
you are otherwise notified.

STUDENT HANDBOOK 13
Tables for 2009-10

Course Offering Table

FALL SESSION WINTER SESSION SPRING SESSION SUMMER SESSION

Foundation Studies FA1 EM1 EM1 EM1

LW1 FA1 FA1 FA1
LW1 LW1 LW1

CM1 CM1 CM1 CM1

FA2 FA2 FA2
MA1 MA1 MA1
QU1 QU1

BC1 BC1 BC1 BC1

FA3 FA3 FA3
MS1 FN1 FN1
MS1

Advanced Studies BC2 AT1 AT1 AT1

FA4 AU1 AU1 AU1
MA2 BC2 BC2 BC2
FA4 FA4 FA4
MA2 TX1 MA2
TX1 TX1

PACE AU2 AU2 AU2

FN2 FN2 FN2
MU1 MS2 MS2
PA1 MU1 MU1
PA2 PA2 PA1
TX2 PF1 PF1
TX2

Advanced Personal & Corporate Taxation (TX2) and Advanced External Auditing (AU2)
Students should complete TX2 and AU2 if they plan to have a professional practice when they become a CGA.

Please refer to CGA Ontario’s Professional Practice Entrance and Continuing Standards at www.cga-ontario.org for all other
requirements.

You must register in professional practice within two years of finishing the requirements or you will have to complete them again.

For further information, email practice@cga-ontario.org.

14
 Tables for 2009-10

Course Prerequisite Table

A prerequisite course requirement indicates that a course that is generally considered a lower level must be successfully completed
as outlined in this prerequisite table, before a more advanced course is studied. The knowledge gained in the prerequisite course is
necessary to adequately comprehend the material in the more advanced course. A prerequisite is satisfied by a pass – P or transfer
credit – EX.

Course Prerequisite Course(s)

Financial Accounting Fundamentals (FA1) course admission

Micro & Macro Economics (EM1) course admission
Business Law (LW1) course admission
Financial Accounting: Assets (FA2) FA1
Business Quantitative Analysis (QU1) course admission
Management Accounting Fundamentals (MA1) FA1
Business Communication (CM1) course admission
Financial Accounting: Liabilities & Equities (FA3) FA1, FA2
Corporate Finance Fundamentals (FN1) FA1, EM1
Managing Information Systems (MS1) FA1
Accounting Business Case (BC1) FA1, FA2, FA3, CM1, MA1, MS1, FN1
Advanced Management Accounting (MA2) FA1, MA1, QU1, CM1
Personal & Corporate Taxation (TX1) FA1, FA2, FA3
External Auditing (AU1) FA1, FA2, FA3, QU1, MS1, CM1
Accounting Theory & Contemporary Issues (AT1) FA1, FA2, FA3, FN1, CM1
Public Practice Auditing Case (BC2) FA1, FA2, QU1, FA3, MS1, AU1*, CM1
Financial Accounting: Consolidations & Advanced Issues (FA4) FA1, FA2, FA3, FN1
Advanced Corporate Finance (FN2) FN1, CM1
Advanced External Auditing (AU2) FA1, FA2, QU1, FA3, MS1, AU1, CM1
Advanced Personal & Corporate Taxation (TX2) FA1, FA2, FA3, TX1, CM1
Information Systems Strategy (MS2) FA1, MS1, CM1
Management Auditing (MU1) FA1, FA2, FA3, QU1, MS1, AU1, CM1
Public Sector Financial Management (PF1) FA1, FA2, FA3, CM1, MA2, AU1
Issues in Professional Practice (PA1) FN1, MA2, TX1, AU1, AT1, FA4 and one career option course
Strategic Financial Management (PA2) FN1, MA2, TX1, AU1, AT1, FA4 and one career option course

* Concurrent or prior completion
Prerequisite courses imply all necessary prerequisites for the prerequisite course itself.

STUDENT HANDBOOK 15
Tables for 2009-10

Lecture Table
Code Lecture Centres Courses F = Fall Session W = Winter Session S = Spring Session
MA2 TX1 AU1 AT1 FA4 FN2 TX2 MU1 MS2 AU2
FAN Fanshawe College
F
London
MOH Mohawk College
W
Hamilton
SEN Seneca College
F W F, S
Newnham Campus
SHE Sheridan College
S S F W
Davis Campus (Brampton)
SHO Sheridan College
F S S F
Trafalgar Campus (Oakville)
OTT University of Ottawa
F W F, S
Ottawa
STG University of Toronto
F W, S S W, S F, S F, S S F, W W W
St. George Campus
ERN University of Toronto
F W, S S W,S F, S F W
Mississauga Campus
SCA University of Toronto
F W, S S W F S W W
Scarborough Campus

Note: Students who enrol in either the online or in-class seminars learn:
If you register for lectures, the location, date and time will be • How to analyze a case.
available online at www.cga-ontario.org in the secured students • How to demonstrate your competencies.
section under your course history one week prior to course • Strategies for answering multiple choice questions.
commencement. Lecture offerings are subject to change. Lectures
are offered as an additional support but are not required. In the Students who enrol in either the online or in-class seminars
event that lectures become full or must be cancelled, students will receive:
continue the course on a correspondence basis. • In-depth case analysis with a dedicated facilitator.
• Access to top CGA Ontario facilitators.
Lecture classes are usually held on weekend mornings. • Confidence in knowing the requirements of the capstone

exams.
First lecture takes place the weekend of:
• Opportunity to discuss examination strategies with student
Fall Session Winter Session Spring Session colleagues.
September 12, 2009 December 12, 2009 March 20, 2010
Details about the seminars will be emailed to students
immediately before the online registration is open. Concurrently,
PA1/PA2 Seminars an announcement about the seminars will be posted in the
CGA Ontario provides a series of PA1/PA2 seminars to help
online learning environment (OLE) as a constant reminder. It is
students prepare for the PA1/PA2 examinations. The seminars are
your responsibility to ensure the email address in your file stays
available as in-class and/or online formats for the sessions when
current and valid. Confirmations of seminar enrolment will be
PA1/PA2 courses are offered.
automatically emailed to students once the online registration is
completed.
The seminars emphasize an integrative case study approach
using previously learned concepts from within the program of
professional studies and the workplace. The case study problem-
solving and decision-making process will be facilitated by a group
of CGAs. In addition to building integrative skills, the seminar is
designed to build camaraderie, increase collaborative learning,
and build networking contacts within a professional setting.

16
 Tables for 2009-10

Course Fee Table

Course Lecture Correspondence Other Fees

Basic Tuition $710
With Without With Without
Material Material Material Material
Challenge Exam 300
Course Change or Withdrawal 50
Financial Accounting Fundamentals (FA1) N/A N/A $645 $570
Course Material Re-Shipment 50
Micro & Macro Economics (EM1) N/A N/A 645 570 Exam Critique 175
Business Law (LW1) N/A N/A 645 570 Exam Regrade 150
Financial Accounting: Assets (FA2)* N/A N/A 645 N/A Exam Deferral 150
Business Quantitative Analysis (QU1) N/A N/A 645 N/A Sage Accpac, including CT3 110
Management Accounting Fundamentals (MA1) N/A N/A 645 570 Inactive  710
Business Communication (CM1) N/A N/A 645 570 Late Enrolment 50
Late Assignment 50
Financial Accounting: Liabilities & Equities (FA3)* N/A N/A 645 N/A
PA Administrative Review  200
Corporate Finance Fundamentals (FN1) N/A N/A 645 570
PA Rewrite 500
Managing Information Systems (MS1) N/A N/A 645 570 Supplemental Exam 250
Accounting Business Case (BC1)* N/A N/A 215 N/A Transfer Credit 50
Advanced Management Accounting (MA2) $909 $834 784 709 Transcript 50
Personal & Corporate Taxation (TX1) 909 N/A 784 N/A Status Letter 50
External Auditing (AU1) 909 834 784 709
Accounting Theory & Contemporary Issues (AT1) 909 N/A 784 N/A Financial Support
Financial Accounting: Consolidations & Advanced Issues (FA4) 909 N/A 784 N/A As a student in the CGA program,
Public Practice Audit Case (BC2) N/A N/A 215 140 you qualify to take advantage of the
Advanced Corporate Finance (FN2) 1,048 973 923 848
federal government’s lifelong learning
plan (LLP). This plan allows you or your
Advanced Personal & Corporate Taxation (TX2) – fall N/A N/A 923 848
spouse to withdraw funds from your
Advanced Personal & Corporate Taxation (TX2) – spring 1,048 N/A 923 N/A
or your spouse’s registered savings
Advanced External Auditing (AU2) – fall N/A N/A 923 848 plan to finance your CGA education.
Advanced External Auditing (AU2) – other sessions 1,048 N/A 923 N/A In order to qualify you must enrol in
Internal Auditing & Controls (MU1) 1,048 N/A 923 N/A courses in all three sessions. Obtain
Information Systems Strategy (MS2) 1,048 973 923 848 information from the Canada Revenue
Public Sector Financial Management (PF1) N/A N/A 923 N/A Agency website at www.ccra-adrc.
Issues in Professional Practice (PA1) N/A N/A 1,051 976 gc.ca.
Strategic Financial Management (PA2) N/A N/A 1,051 976
The Bank of Montreal offers a special
line of credit to students in the CGA
Please refer to the textbook list on pages 18 to determine if you should enrol “with material” program. A student may obtain up
or “without material”. to $20,000 per year to a maximum
of $80,000 over six years. Students
With Material: Pay this fee if you require the textbook(s) may use the line of credit for tuition,
course fees, books, computer, and
Without Material: Pay this fee if you already have the textbook(s). If a textbook is to be used software purchases. There are no fees
for the first time this academic year, it will be included in the “without and students can make interest-only
material” fee. payments for up to one year after
certification. An applicant may be
*Sage Accpac (ACP) is available in stand-alone CD-ROM format only; students purchasing it required to provide a co-signer. Obtain
will also receive a copy of the companion tutorial, CT3. Those enrolling in FA2, FA3 or BC1 are additional information from:
required to purchase this package from CGA Ontario, if they have not done so previously.
Bank of Montreal
All fees include GST. Financial Services
Tel: 1-877-629-6262 or
1-800-665-9665
Website: www.bmo.com

STUDENT HANDBOOK 17
Tables for 2009-10
Required Textbooks
Financial Accounting Fundamentals (FA1)
• Larson & Jensen, Fundamental Accounting Principles,
Volumes 1 and 2, 12th Canadian Edition, McGraw-Hill
Ryerson Canada, 2007
Micro & Macro Economics (EM1)
• Parkin, Bade, Economics: Canada in the Global Environment,
6th Edition, Addison Wesley, 2006
Business Law (LW1)
• Yates, Business Law in Canada, 8th Edition, Prentice Hall,
2008
Financial Accounting: Assets (FA2)
• Beechy, Conrod, Intermediate Accounting, Volume 1,
4th Edition, McGraw-Hill Ryerson Canada, 2008
• Sage Accpac ERP 5.3A (This software package must be
purchased from CGA Ontario, if you have not done so
previously.)
Business Quantitative Analysis (QU1)
• Keller, Statistics for Management and Economics, 8th Edition,
Thomson, 2009
Management Accounting Fundamentals (MA1)
• Garrison, Noreen, Chesley, Carroll, Managerial Accounting,
6th Canadian Edition, McGraw-Hill Ryerson Canada, 2004
Business Communication (CM1) – fall
• Lannon, Klepp, Technical Communication,
3rd Canadian Edition, Prentice Hall, 2005
• Aaron, Little Brown Essential Handbook,
3rd Canadian Edition, Prentice Hall, 2008
Business Communication (CM1) – other sessions
• Lannon, Klepp Technical Communication,
4th Canadian Edition, Pearson Education Canada, 2009
(This text will be included in the “without materials” option.)
• Aaron, Little Brown Essential Handbook,
3rd Canadian Edition, Prentice Hall, 2008
Financial Accounting: Liabilities & Equities (FA3)
• Beechy, Conrod, Intermediate Accounting, Volume 2,
4th Edition, McGraw-Hill Ryerson Canada, 2008
• Sage Accpac ERP 5.3A (This software package must be
purchased from CGA Ontario, if you have not done so
previously.)
Corporate Finance Fundamentals (FN1)
• Booth & Cleary, Introduction to Corporate Finance,
1st Edition, John Wiley, 2008
Managing Information Systems (MS1)
• Stair, Reynolds, Principles of Management Information
Systems: A Managerial Approach, 8th Edition,
Thomson Learning, 2008
18
Accounting Business Case (BC1)
• Business Case 1, 2009 Printing
• Model Financial Statements, 16th Edition, CGA Canada,
2009 printing
• Sage Accpac ERP 5.3A (This software package must be
purchased from CGA Ontario, if you have not done so
previously.)
Advanced Management Accounting (MA2)
• Horngren et al, Cost Accounting: A Managerial Emphasis,
4th Canadian Edition, Pearson Education, 2007
Personal & Corporate Taxation (TX1)
• Canadian Income Tax Act, Circulars and Ruling
(Electronic version is supplied on CD.)
• Canadian Income Tax Act, 88th Edition, CCH Canadian, 2009
(hard copy)
• Beam, Laiken, Introduction to Federal Income Taxation in
Canada: Fundamentals, 2009-2010 Edition, CCH, 2009
• CANTAX T1Plus software
External Auditing (AU1)
• Smieliauskas & Bewley, Auditing: An International Approach,
4th Canadian Edition, McGraw-Hill Ryerson Canada, 2007
• CICA Handbook-Assurance updated to Release 31 (This is
not included in the course fee, but the electronic version is
available as optional purchase from Accounting, Assurance,
and Public Sector Supplement CD, provided in both “with
material” and “without material” packages.)
Accounting Theory & Contemporary Issues (AT1)
• Scott, Financial Accounting Theory, 5th Edition, Prentice Hall,
2009
• CICA Handbook-Accounting updated to Release 53 (This is
not included in the course fee, but the electronic version is
available as optional purchase from Accounting, Assurance,
and Public Sector Supplement CD, provided in the course
material package.)
Financial Accounting: Consolidations & Advanced Issues (FA4)
• Hilton, Herauf, Modern Advanced Accounting in Canada,
5th Edition, McGraw-Hill Ryerson Canada, 2008
• CICA Handbook-Accounting updated to Release 53 (This is
not included in the course fee, but the electronic version is
available as optional purchase from Accounting, Assurance,
and Public Sector Supplement CD, provided in the course
material package.)
Public Practice Audit Case (BC2) – fall
• Business Case 2, 2008 Printing
• CaseWare 2006 software
Public Practice Audit Case (BC2) – other sessions
• Business Case 2, 2008 or 2009 Printing
• CaseWare 2008 software
Advanced Corporate Finance (FN2)
• Elali, Trainor, Advanced Corporate Finance: A Practical
Approach, 1st Edition, Pearson Education, 2008
 Tables for 2009-10

Advanced Personal & Corporate Taxation (TX2) – fall
• Canadian Income Tax Act, Circulars and Ruling (Electronic
version is supplied on CD.)
• Canadian Income Tax Act, 86th Edition, CCH Canadian, 2008
(hard copy)
• TX2 Readings Book, CGA Canada, 2008 Printing
Advanced Personal & Corporate Taxation (TX2) – spring
• Canadian Income Tax Act, Circulars and Ruling (Electronic
version is supplied on CD.)
• Canadian Income Tax Act, 88th Edition, CCH Canadian, 2009
(hard copy)
• TX2 Readings Book, CGA Canada, 2009 Printing
Advanced External Auditing (AU2) – fall
• AU2 Readings Book, CGA Canada, 2008 Printing
• ACL software and Guide
• CICA Handbook-Assurance updated to Release 30 (This is
not included in the course fee, but the electronic version is
available as optional purchase from Accounting, Assurance,
and Public Sector Supplement CD, provided in the course
material package.)
Issues in Professional Practice (PA1)
• May & May, Effective Writing: A Handbook for Accountants,
7th Edition, Prentice Hall, 2005
• PA1 Cases and binder, 2009 Printing (This will be included in
the “without materials” option.)
• PA1 assignment case package, session-specific (This will be
included in the “without materials” option.)
Strategic Financial Management (PA2)
• May & May, Effective Writing: A Handbook for Accountants,
7th Edition, Prentice Hall, 2005
• PA2 Cases and binder, 2009 Printing (This will be included in
the “without materials” option.)
• PA2 assignment case package, session-specific (This will be
included in the “without materials” option.)

Advanced External Auditing (AU2) – other sessions

• AU2 Readings Book, CGA Canada, 2009 Printing
• ACL software and Guide
• CICA Handbook-Assurance updated to Release 31 (This is
not included in the course fee, but the electronic version is
available as optional purchase from Accounting, Assurance,
and Public Sector Supplement CD, provided in the course
material package.)

Internal Auditing & Controls (MU1)

• MU1 Readings Book, CGA Canada, 2009 Printing
• ACL software and Guide

Information Systems Strategy (MS2)

• Laudon & Laudon, Management Information Systems:
Managing the Digital Firm, 4th Canadian Edition, Pearson
Education, 2008
• MS2 Cases, (Ivey) Pearson Education, 2008

Public Sector Financial Management (PF1)

• PF1 Readings Book, CGA Canada, 2009 Printing
• CICA Handbook-Public Sector Accounting updated to Release
26 (This is not included in the course fee, but the electronic
version is available as optional purchase from Accounting,
Assurance, and Public Sector Supplement CD, provided in the
course material package.)

STUDENT HANDBOOK 19
Program Requirements

Program of Professional Studies

Professional Applications and Competency Evaluations (PACE)

PA1: Issues in Professional Practice PA2: Strategic Financial Management

Professional Level Career Options

A candidate may design a personal career option which includes two PACE level courses, only one of which may be advanced auditing.
Otherwise, you may choose one of the following options:

Corporate/Small- Government/ Information Public Practice

Medium Enterprise Not-for-Profit Technology Advanced Personal and
Advanced Corporate Public Sector Internal Auditing and Corporate Taxation TX2
Finance  FN2 Financial Mgmt PF1 Controls MU1 Advanced External
Internal Auditing and Internal Auditing and Information Systems Auditing  AU2
Controls MU1 Controls MU1 Strategy MS2
or or
Info Systems Strategy MS2 Info Systems Strategy MS2

Advanced Accounting Theory and Contemporary Issues  AT1

Studies External Auditing  AU1
Financial Accounting: Consolidations and
Advanced Issues  FA4
Advanced Management Accounting  MA2
Personal and Corporate Taxation  TX1
Public Practice Audit Case BC2

Foundation Financial Accounting: Liabilities and Equities  FA3

Studies Corporate Finance Fundamentals  FN1
Managing Information Systems  MS1
Accounting Business Case  BC1

Financial Accounting: Assets  FA2
Business Quantitative Analysis  QU1
Management Accounting Fundamentals  MA1
Business Communication  CM1

Financial Accounting Fundamentals  FA1

Micro and Macro Economics  EM1
Business Law  LW1

20
 Course Enrolment & Challenge Examination Information

Course Enrolment Deadlines

Course enrolment received after the final deadline for the session will not be processed, regardless of the circumstances.

Session Paper Copy Online to avoid Online with Service
Late registration fee Charge
Fall (F) August 14, 2009 August 24, 2009 N/A*
Winter (W) November 13, 2009 November 13, 2009 November 30, 2009
Spring (S) February 19, 2010 February 19, 2010 March 1, 2010
Summer (M) May 21, 2010 May 21, 2010 May 24, 2010

*If you are not registering for a fall session course or exam, the annual basic tuition fee (BTF) is due by September 14, 2009 in order to
avoid the $50 late registration fee. All online deadlines are by midnight.

Adding a Course within your expiry date. If you fail to notify CGA Ontario that you
You may add courses in one of four ways: will not write the challenge exam in the session for which you are
registered, and your exam privilege has not expired, and you do
• Online at www.cga-ontario.org not request an exam deferral, you will forfeit your challenge exam
• By mail (Print the form from CGA Ontario website) privilege and it will be counted as one exam attempt. If you enrol in
• By fax at 416-322-6481 a course for which you received a challenge exam, your challenge
• In person at CGA Ontario, 240 Eglinton Avenue East, Toronto exam privilege will be cancelled.
We encourage you to use online registration for course enrolment.
A student who fails to obtain an exam mark of at least 65 per cent
is counted with an exam attempt and is required to complete the
Adding a Challenge Exam course in its entirety, including assignment submissions. You will
To obtain a challenge exam privilege, your post-secondary not receive a supplemental exam privilege if you do not pass a
institution must forward your official sealed transcripts directly challenge exam.
to CGA Ontario’s registration department by the deadline below.
Your CGA identification number should be referenced on the Refer to page 30 for information about deferring a challenge exam.
official transcripts. You must write your challenge exams within the
first year of the privilege being granted. A student who receives
a challenge exam privilege does not submit weekly course
Applying for a Transfer Credit
Transfer credits may be granted to currently enrolled students
assignments. Note that BTF must be paid before you can add a
who have completed courses at post-secondary educational
challenge exam to your enrolment. Submit the $300 challenge
institutions, provided that the course content and standards are
examination fee by the deadline below:
equivalent and are accepted by CGA Ontario. Please arrange for an
official sealed transcript to be forwarded directly to CGA Ontario.
Exam Session Transcript Challenge Your CGA identification number must be referenced on the official
Submission Examination Fee
Deadline Deadline transcript. Transfer credits will not be granted if the annual basic
tuition fee (BTF) has not been remitted.
December 2009 July 17, 2009 October 30, 2009
(Fall courses)
Processing of transfer credits takes up to 15 business days and
March 2010 October 16, 2009 February 5, 2010 you will receive an invoice for $50 per transfer credit granted.
(Winter courses)
June 2010 January 22, 2010 May 7, 2010 The transfer credit policies for Ontario-based universities and
(Spring courses)
colleges are available at www.cga-ontario.org. Transfer credit
September 2010 April 23, 2010 June 4, 2010 policies are subject to change without notice as course contents
(Summer courses) are revised. Your transfer credit will be cancelled if you enrol in a
course for which a transfer credit has already been granted.
Challenge exam fees include access to the content in the online
learning environment (OLE), but not the cost of textbooks, When taking equivalent courses through an academic institution
software or assignment submission or marking. You may purchase to satisfy CGA Ontario’s prerequisite requirements, the transcript
textbooks and software online or by calling the Contact Centre. must be received by the transcript submission deadline (see
previous column).
If you do not wish to write your challenge exam in the session for
which you are scheduled, you may defer to a subsequent session If you have not been granted a transfer credit in BC1 prior to your
enrolment in the CGA program, you must complete BC1 through
CGA Ontario.

STUDENT HANDBOOK 21
Course Material

Delivery of 2009-10 course material will begin the week of August
10, 2009.
All textbooks and course material are delivered to you by courier.
Course modules are accessible through the OLE. Course material
cannot be delivered to apartment #s, PO Box #s, General Delivery
addresses, RR#s or CGA Ontario.
Select one of the following three options as your delivery address:
• Your business address (next day delivery from date of
shipment).
• Purolator shipping centre closest to your home (next day
delivery from date of shipment).
• Your home address (experience indicates that home
deliveries often cause considerable delay. Use this option only
if the other two delivery options are not possible). Signatures
are not required for home deliveries. You are responsible for
costs if replacement is required.
Ensure that the delivery address you provide is the best one
possible. A $50 fee may be charged for course material that is
re-shipped because the initial shipment was unclaimed or must go
to a different address. Track your course material shipment online
at www.cga-ontario.org.
Most Purolator shipping centres have after-hours service so
you can access your package after regular business hours. The
address and phone number of your shipping centre will appear
on your Confirmation of Enrolment. To find out the business hours
of your shipping centre, call them directly quoting the information
on your confirmation. You can pick up the package at your
convenience.
Introductory Package
All ST09 students will receive an introductory package. This
package contains:
• 2009-10 Student Handbook: your reference to the policies
and regulations determined by CGA Ontario’s board of
governors and CGA Canada’s education committee.
• Mathematics for Business: The CGA Reference Handbook,
covering basic arithmetic operations, algebraic concepts,
simple and compound interest, annuities and statistics.
Students who re-enter the program after an absence will receive
these handbooks only if they did not receive them previously.
CICA Handbook
The cost of the CICA Handbook is not included in any course
fee. If required, a CD will be provided in your course material
package from which you may purchase an electronic version of the
appropriate version of the CICA Handbook. Electronic versions are
licensed for one academic year only and are not updated. Paper-
based versions along with tabs and binders may be purchased
online.
Ethics Readings Handbook
There will be readings from this reference guide for business
ethics required in most CGA courses. The Ethics Readings
Handbook is accessed electronically, through the online learning
environment (OLE).

Allow 5-10 business days when enrolling online for course material
delivery, and a minimum of three weeks for course material
delivery after submitting your paper-copy application. If you
have not received your course material one week prior to course
commencement, email inv@cga-ontario.org.

Back-ordered Material
Not all material will be available in August. Following is a list of
courses with back-ordered material and approximate shipping
dates. Check www.cga-ontario.org for updates.

AT1 November 2, 2009

AU2 (winter and spring)
BC2 (winter, spring and summer)
CM1 (winter, spring and summer)
PA2 (winter)
PF1 and QU1
TX1 November 16, 2009
PA1 (spring) & TX2 (spring) January 14, 2010

If you move before your material is delivered, you must advise CGA
Ontario that you have books on back order when submitting your
change of address. For inquiries regarding back-ordered items,
please email inv@cga-ontario.org.

22

Internet Access
You require a high speed internet connection in order to obtain
course material, submit assignments, and communicate with other
students and the CGA Ontario office.
Software
You must have Microsoft Internet Explorer 7.0 or 8.0 to access the
online learning environment (OLE). In addition, you are required to
use Microsoft Word, Excel, and PowerPoint, 2003 or 2007.
Computer Tutorials
To ensure that you are able to use your equipment and the software
provided, the Association has prepared a series of self-study
computer tutorials. The tutorials cover the following topics:
CT1 Windows Basics
CT2 Spreadsheet Using Microsoft Excel
CT3 Accounting Using Sage Accpac ERP 5.3A
If you are unfamiliar with basic computer functions and concepts
such as file management, directory structure, memory types, systems files,
etc., or are not an experienced user of the software applications
such as Excel and Accpac, you should complete these tutorials.
CT1 and CT2 are relevant to every student using a computer for
course work or other purposes. They are available through the OLE. CT3
is appropriate for all students taking FA2, FA3 and BC1. The CT3
tutorial will be included with the Sage Accpac ERP 5.3A software which
is a required purchase for the above courses and case.
Computer Technical Questions
The online environment contains a Computer Support area, which
includes FAQs, a discussion board arranged by topic, and other
useful items. For personal issues such as passwords or purchases
of electronic licenses, please contact computer@cga-ontario.org.
Software Packages Required
Microsoft Office
If students do not have ownership or other legal/legitimate access to
Microsoft Word, Excel and PowerPoint, versions 2003 or 2007, they can
purchase the Microsoft Home and Student 2007 edition of Microsoft
Office at various electronics or stationery stores (e.g. Future Shop,
Staples, etc.). This edition contains Word, Excel and PowerPoint, one
or more of which is required in all courses. The cost is approximately
$200. This material is not available through CGA Ontario.
Please note that if you are purchasing, you need the package Microsoft
Office 2007 (for Windows). Do not buy the Microsoft Office 2008 (for
Mac) package, as it is not compatible with the CGA program.
Sage Accpac ERP 5.3A, educational version (ACP) is available in
stand-alone CD-ROM format only, and students purchasing it will
also receive a copy of the companion tutorial, CT3. Those enrolling
in FA2, FA3, or BC1 are required to purchase this package from CGA
Ontario, if they have not done so previously. This is an educational
product and can only function with data the Association provides.
Direct your inquiries about purchasing ACP through CGA Ontario to
inv@cga-ontario.org. Software is non-refundable.
You will require access to the CICA Handbook for AT1/FA4
Computer Information
(accounting section), AU1/AU2 (assurance section) and PF1 (public
sector section). If you do not have access to this resource, you may
use the software version provided with the course material. The
software version requires the separate purchase of a licence fee
and the download of a licence file for the software to function. The
licence file may only reside on one computer at a time.
Copyright and Professional Ethics
Although you can prepare a working copy of most computer
programs, you do not have the right to make copies for distribution
or sale. Computer programs, like literary works, are the result of
creative work; as such, copyright laws protect them. Software used
in the CGA program is provided to you under special contractual
arrangements and cannot be resold or otherwise distributed.
Minimum Student Computer System for
2009-10
The minimum computer system is outlined below and represents
the lowest configuration that will allow a student to run the course
software, access material and fulfill submission requirements. It will
fall below the acceptable threshold within the next couple of years
and will not be capable of meeting the program requirements by
that time.
Required operating system and software
The following are the required operating system and software
applications for students in the CGA Program of Professional Studies:
• Windows XP with Service Pack 2 or Windows Vista – English
language 32 bit versions only
• Internet Explorer 7
• Microsoft Word, Excel, and PowerPoint —2003, or 2007
• Acrobat Reader 8.x
• RealPlayer 10.x
• Windows Media Player 11.x
• Adobe Flash Player most recent version
Versions released after this document was published may not be
fully supported. Students are strongly advised to have up-to-date
antivirus software or an Internet security package. Students must
have the ability to make changes to settings (including security) and
install software (applications and browser plug-ins as required) on
the systems they use.
Minimum student computer hardware
The following is the minimum computer system required for running
the above applications and the software provided for use with specific
courses in the CGA Program of Professional Studies, and for interaction
through Blackboard Academic Suite™ Online Learning Environment:
• 1.4 GHz Pentium 4 or equivalent processor
• 512 MB Memory
• 2 GB unused hard drive space
• DVD/CD-ROM drive
• Video card with 64 MB onboard memory and DirectX
technology
• 15” Monitor
• Sound card and speakers
• Broadband (high speed) Internet connection
• Any Windows-compatible printer
This configuration may not be adequate in future years or for other
applications.
STUDENT HANDBOOK 23
Withdrawals

Service charges and certain fees paid are non-refundable. These
include all service charges, and all fees paid for application for
transfer credit, transfer credits, former student evaluation, annual
basic tuition, and exam deferral.
Course Withdrawals
If you wish to change a course or transfer to another session
after registering, your request must include any difference in
course fees and a $50 withdrawal service charge, which covers
withdrawal from the original course. You must adhere to course
withdrawal deadlines when requesting any course changes.
Withdrawals from the business cases are subject to the same
regulations as course withdrawals.
To obtain a refund and to avoid academic penalty (an exam
attempt), you must withdraw online at www.cga-ontario.org or by
email to records@cga-ontario.org or in writing by registered mail,
so your withdrawal is received on or before midnight of the course
withdrawal deadlines listed below. Your partial course fee refund
will be applied after service charge, course module fees and
course material deductions are applied.
Withdrawing from a lecture course automatically includes the
refund of the $125 lecture fee. You may wish to withdraw from
the optional lectures, yet continue your study in that course. If so,
to receive the $125 lecture fee refund, write to the CGA Ontario
office or email records@cga-ontario.org before midnight so your
communication is received by the deadline below. Should lectures
be cancelled due to insufficient enrolment, the lecture fee portion
of the course fee is refunded automatically.
Course material refunds are issued separately from course fee
refunds, when the material is returned within two weeks of your
withdrawal, at your expense, in unused condition to:
CGA Ontario
240 Eglinton Avenue East
Toronto ON M4P 1K8
Include your name, address and identification number in your
package. Refunds will not be issued if the material is returned in
damaged or used condition, including shrink-wrap removal. There
are no partial refunds for course material.

After midnight of the withdrawal date, there will be no refund and

you will be considered as having one exam attempt.

Course Withdrawal Dates

Session Course Begins Lecture Withdrawal Deadline Course Withdrawal Deadline

Fall Session September 7, 2009 September 21, 2009 October 12, 2009
Winter Session December 7, 2009 December 14, 2009 January 4, 2010
Spring Session March 15, 2010 March 22, 2010 April 12, 2010
Summer Session June 7, 2010 N/A July 12, 2010

Allow four to six weeks for refund processing. Refunds are issued by cheque. If you are not the original payer, you are responsible for
forwarding the funds to the appropriate person or organization.

Challenge and Supplemental Exam Withdrawals

For refund eligibility, and to avoid academic penalty, you may withdraw from your exam until midnight of the withdrawal deadline listed
below. Deferral fees are not refundable. If you do not withdraw and you do not write the exam, you will be counted as having an exam
attempt in the course.

Exam Withdrawal Dates

Session Exam Week Challenge Exam Supplemental Exam Exam Withdrawal
Registration Deadline Registration Deadline Deadlines
Fall Session November 30 – December October 30, 2009 November 16, 2009 November 27, 2009
5, 2009
Winter Session March 8 – 13, 2010 February 5, 2010 February 16, 2010 March 5, 2010
Spring Session June 7 – 12, 2010 May 7, 2010 May 25, 2010 June 4, 2010
Summer Session August 31 – September 2, June 4, 2010 August 16, 2010 August 27, 2010
2010

24
 Assignments

Course Sessional Requirements Foundation and Advanced Level

Using the online learning environment (OLE), you will participate
in CGA Ontario’s objective to provide quality online education.
The outcome will be a technology-enhanced course-delivery
experience. Completed assignments will be submitted via the
internet. Features include instant marking and feedback for
all multiple-choice components of weekly assignments, where
applicable. In addition, you will experience the latest in Internet
collaborative tools. You will receive further instructions about
accessibility from your online assignment adviser.
Students in the foundation and advanced level courses complete
a combination of online quizzes and/or assignments to earn
up to 30 per cent of their final grade with the remaining 70 per
cent earned from the final exam. There is no exam qualification
requirement for courses in these levels.
For quiz and assignment requirements in courses in these levels,
login to the OLE at www.mycgaonline.org.

Assignments are marked and returned directly to the student.

PACE Level
PACE level courses have exam qualification requirements.
Assignments must be submitted according to the assignment
Students are required to submit assignments and obtain a
schedule provided in the OLE.
minimum overall qualification mark to write an exam. Exam grades
are worth 100 per cent of the final mark.
Course assignment submission windows open the week of:
For exam qualification requirements and information on all
Fall Session September 7, 2009
assignment changes, login to the OLE at www.mycgaonline.org.
Winter Session December 7, 2009
Spring Session March 15, 2010
Summer Session June 7, 2010

2009-10

Assignment Schedule
Foundation Level
FA1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)
EM1 5 quizzes (weeks 2, 4, 6, 8, 10)
LW1 5 quizzes (weeks 2, 4, 6, 8, 10)

FA2 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)

QU1 5 quizzes (weeks 2, 4, 6, 8, 10)
MA1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)
CM1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)

FA3 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)

FN1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)
MS1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)
Advanced Level
FA4 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)
MA2 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)
AT1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)
AU1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)
TX1 5 quizzes (weeks 2, 4, 6, 8, 10); 3 assignments (weeks 5, 7, 9)
PACE Level
FN2 5 assignments (weeks 2, 4, 6, 8, 9)
AU2 5 assignments (weeks 2, 4, 6, 8, 9)
MU1 5 assignments (weeks 2, 4, 6, 8, 9)
MS2 9 assignments (drop box weeks 2, 5, 8, 9; online discussion weeks 1, 3, 4, 6, 7)
TX2 5 assignments (weeks 2, 4, 6, 8, 9)
PF1 5 assignments (online discussion week 1; individual assignments weeks 3, 6, and 9; collaborative report week 8)
PA1 6 assignments (weeks 1, 2, 3, 4, 6 and 8; combination of drop box and online discussion)
PA2 6 assignments (weeks 1, 2, 3, 4, 6 and 8; combination of drop box and online discussion)

STUDENT HANDBOOK 25
Assignments

Assignment Submission Procedures
Log into the online learning environment (OLE)
1. Enter www.mycgaonline.org
2. Obtain your orientation to the OLE and other important
administrative information by selecting OLE Orientation at
www.mycgaonline.org
3. Enter User Name (which is your student ID)
4. Enter your password (provided by CGA Ontario). Forgot your
password? Click on the Password Notifier and your password
will be emailed to the email address that is on file with CGA
Ontario.
5. Select Login
6. Click the assignment submission line.
Submit only one Microsoft Word file per assignment; no other files
or no files of any other format are acceptable with the exception
of files for BC2. The marker will not accept a duplicate copy of any
assignment or additional work that was not included in the original
assignment, regardless of when submitted.
Refer to assignment submission FAQs for further information.
Assignment Marking
Markers are not required to correct your work. They will indicate
your errors on the assignment and provide sufficient direction to
allow you to research and correct them. Assignments are marked
out of 100 per cent. You may access your assignment marks in the
gradebook in OLE.
Assignments due in week 9 will not be re-marked due to time
constraints.
Because of the nature of online discussion and collaborative group
assignments, re-mark requests for these assignments will not be
considered.
Examination Qualification
Please review the new qualification requirements for 2009-10 and
refer to the policies and schedule in the OLE.
Accounting Business Case (BC1) and
Public Practice Audit Case (BC2)
Both BC1 and BC2 are offered in all four sessions. Refer to the
Course Prerequisite table on page 15 for the prerequisites.
CGA Ontario will offer both BC1 and BC2 online. You will be
advised of submission requirements and deadlines through the
online learning environment (OLE). Note that students in other
regions will not submit online in 2009-10.
The business case is marked out of 100 per cent; 65 per cent is
a passing grade. Students achieving a grade of less than 65 per
cent will be required to re-enrol.

Markers may provide suggested solutions to students at their

discretion, when they feel that the student could benefit. Copying
and general distribution of suggested solutions among students
contravenes the Code of Ethical Principles and Rules of Conduct -
Rule 606.

Archived Assignments
All students are responsible for keeping a copy of marked
assignments. CGA Ontario does not back up marked assignments.

Late Assignment Submission(s)

Refer to the assignment schedule in the OLE for the late policy
specific to your course.

Re-marking of Assignments
In PACE level courses, students have the opportunity to request a
re-mark on assignments that score under 65 per cent. Assignment
re-marking is not permitted on assignments in the foundation and
advanced level courses. Assignment marks in these courses may
be appealed after the final grade is released.

To request a re-mark send an email to your online assignment

adviser providing detailed reasons for the request based on
the course material. Requests sent without justification based
on course material will not be reviewed. Students must send
their request within seven days of receiving the original marked
assignment from their marker.

26
 Examinations

2009-10 Examination Timetable

Fall Session (F) – December 2009

MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
November 30 December 1 December 2 December 3 December 4 December 5
6:30 - 10:30 p.m. 6:30 - 10:30 p.m. 6:30 - 9:30 p.m. 6:30 - 9:30 p.m. 6:30 - 10:30 p.m. 6:30 - 9:30 p.m. 9 a.m. - 1 p.m.
FN2 FA4 FA2 FA1 AU2 CM1 TX2
PA1 PA2 MA2 MA1 MU1 FA3
MM1* MS1 OR2* LW1
SP1* HC1* SP2* GM2*
MM2*
OR1*

Winter Session (W) – March 2010
MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
March 8 March 9 March 10 March 11 March 12 March 13
6:30 - 9:30 p.m. 6:30 - 10:30 p.m. 6:30 - 9:30 p.m. 6:30 - 9:30 p.m. 6:30 - 9:30 p.m. 9 a.m. - 1 p.m.
AT1 FA4 EM1 FA2 AU1 AU2
CM1 PA2 LW1 MA1 FA3 FN2
FA1 OL2* QU1 TX1 MA2 MS2
FN1 OR1* OM1* MM1* MU1
RM2* SP1* OM2* MM2* PF1

Spring Session (S) – June 2010
MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
June 7 June 8 June 9 June 10 June 11 June 12
6:30 - 10:30 p.m. 6:30 - 10:30 p.m. 6:30 - 9:30 p.m. 6:30 - 9:30 p.m. 6:30 - 10:30 p.m. 6:30 - 9:30 p.m. 9 a.m. - 1 p.m.
MS2 FA4 AU1 EM1 PF1 AT1 AU2
PA1 FN2 FA1 LW1 TX2 CM1 MU1
FA3 QU1 OL2* FA2
MS1 SP1* OR2* FN1
TX1 SP2* MA1
HC1* GM2*
OM1* OR1*

Summer Session (M) – September 2010
MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
August 30 August 31 September 1 September 2 September 3 September 4
6:30 - 10:30 p.m. 6:30 - 9:30 p.m. 6:30 - 9:30 p.m.
FA4 AT1 AU1
OL2* EM1 CM1
LW1 FA1
TX1 MA2
HC1* MM1*
MM2* OM1*
OR1* OM2*

*Laurentian University degree courses

STUDENT HANDBOOK 27
Examinations
Exam Format
Most CGA Canada exams will follow a mixture of question styles:
i.e., multiple choice; short answer questions; true and false questions;
number crunching questions; and longer essay type questions.
In the following foundation level courses all the questions will be in
multiple choice format: LW1, EM1 and QU1.
PA1 and PA2 are competency based exams designed to test the
student’s understanding of and ability to apply competencies gained
in the program.
Exam blueprints will be available for all courses including PA1 and
PA2. It is strongly suggested that students utilize the blueprints as
part of their exam preparation procedures.
French Examinations
French examinations will be provided in FA4, FN2, MU1, AU2, TX2,
PA1 and PA2. If you wish to write a French exam you must email your
request to exams@cga-ontario.org at least 12 weeks before the exam.
Examination Location
The CGA Ontario examination centre is indicated on your
Confirmation of Enrolment. Report a change of centre immediately.
When advising CGA Ontario of an address change, indicate whether
we should also change your examination centre. Forward your
changes to update@cga-ontario.org.
• Requests received for changes less than six weeks prior to an
exam session will not be reflected until the next session.
• Each session, confirm the exam centre location at www.cga-
ontario.org in the secured Students section.
• Examination location information will be available online at
www.cga-ontario.org two weeks prior to exam week.
• All students are expected to re-check this website on the day of
the exam for possible last-minute changes.
Note that PA1 and PA2 examinations must be written at a designated
CGA exam centre. They may not be written with special exam supervision.
Allowable Material in the Exam Room
All necessary stationery will be provided. You must supply your own
pen, pencil, ruler, flow chart template (for MS1 only) and eraser.
For EM1, LW1, QU1, PA1 and PA2, exam writers must bring an H.B.
or #2 pencil. Pens cannot be used on the scan forms. Pencils will not
be available at the exam centre.
Pocket calculators are allowed in the examination room, but are
limited to non-printing, silent calculators that have no more than one
line of display and no alpha keys, i.e., no text messaging. No other
mechanical, electronic, or other type of aid or material is permitted.
Following is a list of functions that are useful for examination
purposes. You may wish to use this list as a guideline when
purchasing your own calculator.
• On/Off/Clear: turns calculator on - off and clears display
• Mode: three different modes - statistics, financial and profit
margin
• Display: 10 digits
• Store: stores the displayed numeric value in the memory
28
• Recall memory: Displays the number stored in memory
• Arithmetic keys: =, +, - , x , ÷, +/-(change sign)
• Math operations: = 1/x (reciprocal), x2 , yx, y1/x ,lnx (Natural
Logarithm), ex (Natural Antilogarithm) , square root
• Percentage: add-on percentage, discount, percentage ratio
and percentage change
• Margin and mark-up
• Compound interest: present value and future value
• Annuity compound: present value of annuity and annuity due
and future value of an annuity and an annuity due.
• Special monthly compounding or payment periods for annuities.
• APR and EFF: Annual percentage rate and Annual effective rate
• Balance, interest and principal for a single payment and for a
range
• Statistics: Data mean, standard deviation, population
standard deviation, sample standard deviation, intercept/
slope, correlation and predicted value.
Below are the allowable examination room materials for individual
courses:
Personal & Corporate Taxation (TX1) and Advanced Personal &
Corporate Taxation (TX2)
Only the Canadian Income Tax Act, 88th Edition, CCH Canadian,
2009*, will be allowed as acceptable examination room material.
If you are writing a deferred or supplemental exam it is your
responsibility to ensure you have the correct edition of the
Canadian Income Tax Act for the session in which you will write.
Annotations are allowed and must be in the student’s own
handwriting. Students may not insert or affix any original or
photocopied pages from any source, including textbooks, modules,
prior or practice examinations, assignments, marker comments
sheets, lecturer handouts, etc.
Annotations on permanent pages of the Act may be written in
pencil or pen, and may include:
• Notes drawn from prior examinations, assignments or marker
comments sheets.
• Tips and hints suggested by markers, lecturers, and/or
reviewers.
• Notes drawn from textbook or course modules.
• Notes drawn from Income Tax Bulletins or other course materials.
• Notations to course modules, textbook, Income Tax Bulletins,
or other course materials.
The Act may be tabbed with standard index-sized tabs, or with
post-it notes. Students may use post-it notes (no larger than
3.75 cm x 5 cm or 1½ x 2) for indexing purposes only in order to
reference a section or page number. Larger post-it notes, or post-it
notes used for any other purposes, are considered page additions
and are not permitted. Only one index tab or post-it note per page
is allowed. Multiple tabs, or multiple post-it notes on a page, will
be considered a violation of allowable examination room materials.
* Canadian Income Tax Act with Regulations, 86th Edition, CCH
Canadian, 2008 is allowable exam room material when writing
Personal & Corporate Taxation (TX1) in the September 2009 exam
session and Advanced Personal & Corporate Taxation (TX2) in the
December 2009 exam session.

Business Communication (CM1)
CGA Ontario will allow the use of an English or translation
dictionary or thesaurus as a reference document when writing
the Business Communications (CM1) examination. No electronic
version of a dictionary/thesaurus is permitted. Dictionaries/
thesauruses are allowed only for the Business Communications
(CM1) course exam. The dictionary and thesaurus can be
highlighted or underlined, cross-referenced, tabbed or indexed.
Students may not include any study notes, lesson notes or loose
papers within the reference document.
The dictionary may be tabbed with standard index-sized tabs, or
with post-it notes. The same policy applies to the dictionary as with
the Tax Act tabs mentioned in the previous section.
Examination invigilators will check each student’s dictionary
to confirm that it complies with allowable examination room
materials regulations. Any student whose dictionary contains
additional pages, or in any other way contravenes the allowable
examination materials regulations, will have his or her dictionary
confiscated by the invigilator at the end of the examination when
their examination booklet is turned in. Further, these students will
face disciplinary action by the Association, including the possibility
of a mark of zero for that examination, and a requirement that they
re-enrol in the course.
Examination Instructions
Students must leave all coats, bags, purses, cell phones and
pagers at the front or side of the exam room. The invigilator is not
responsible for these items. Please ensure that all personal cell
phones and pagers have been turned off.
Signed personal photo identification is required for exam room
admittance, i.e., driver’s licence or passport. All identification must
be face up on the desk. This will be checked and returned to you.
Students must complete the identification form provided by the
exam invigilator prior to the commencement of the exam.
The following warning will be announced prior to each examination:
“Students are hereby informed that those found having in their
possession or using material, notes, publications or any other
means of assistance during an examination which have not
been specifically authorized to be used for the examination will
automatically receive a zero grade for that paper and will be
required to appear before the vice-president, student services,
to show cause why they should be retained in the program of
professional studies.”
• Write your identification number, course name, examination
centre, language and date on each exam booklet. Ensure
that you have the correct exam question paper. Do not write
your name on the front page or within your exam answer
booklet.
• Talking, passing or receiving notes, or communicating in any
manner with other candidates in the exam room or persons
outside the exam room, is strictly prohibited. Electronic
communication devices, such as cell phones, palm pilots,
pagers, etc. must be turned off. It is also an offense to leave
Examinations
completed or partially completed answer scripts exposed
to the view of other candidates. Do not write notes to the
examiner (such as “this is my final exam attempt, my program
time limit is up,” etc.) in your exam answer booklet. All exam
candidates who violate the above will be referred to CGA
Ontario’s discipline committee. Prohibited devices will be
confiscated.
• Descriptive, i.e., subjective and essay exam portions, must be
written in ink. Calculations, journal entries, rough work and
work sheets may be submitted in either pen or pencil.
• Do not write on the exam question paper. Only work written in
the exam booklet provided will be marked. Show all formulae
and calculations on the left page of the answer paper for full
marks.
• Clearly number each exam answer. If your handwriting is
difficult to read, print using block letters. Begin each question
on a new page. If you have continued or restarted a question
on another page out of the normal sequence, number your
pages and state where the rest of the question is located
(e.g., Question 3 continued on page XX) to ensure that the
balance of the question will be marked. When you answer
essay-type questions, write on every other line (double spaced)
to facilitate any changes or additions to the original answer.
• Use the right-side page of the answer booklet only, and
use the left-side page for rough work. For the examiner’s
reference, clearly label the rough work to correspond with
the exam question. The marker will refer to it if he/she sees
you have had difficulty with a question and may credit marks
accordingly. Answer multiple choice questions in the booklet
provided, not on the exam paper.
• The exam supervisor cannot discuss the paper with you
before or during the exam. If you believe there is an error,
state in your booklet what assumptions you have made in
answering the question.
• If you need to attend the washroom during the exam you will,
at minimum, be required to sign in and out.
• Exam booklets are the property of CGA Canada. Return
all booklets intact, (whether used or unused), to the exam
supervisor. Booklets are not to be removed from the exam
room. Each student must turn in at least one exam booklet.
Pages may not be removed from any booklets. Failure to do
so will result in a grade of zero. Any booklets containing any
writing will count as an exam attempt.
• Students who finish the exam prior to the end of the allocated
exam time will not be allowed to leave the examination room
with printed questions. A student who finishes the exam
within the last 15 minutes must remain seated until the exam
conclusion. Please bring a self-addressed, stamped envelope
to your examination if you want your exam question paper
mailed to you should you want to leave the exam room earlier
than the end of the allocated exam time. EM1, LW1, QU1, PA1
and PA2 exam question papers may not be removed from the
exam room under any circumstance.
STUDENT HANDBOOK 29
Examinations

• You must stop writing immediately and close your exam complete a course. Less than 65 per cent is considered a failure.
booklet when the exam is over. Failure to do so is an exam After four failures in any one course, a student will be withdrawn
violation. from the program (see page 31).

Examination Deferrals CGA Ontario releases examination results online and by mail.
An exam deferral will be processed only if you have satisfied Results are not released over the telephone.
the exam qualification, if applicable. Experience has shown that
examination success is affected if an exam is deferred. PA1 and PA2 Examination Results
Rather than a percentage mark, students receive a pass/fail
By choosing an exam session within the next two exam offerings, a status on each competency tested on the PA1 and PA2 exams.
student who requests an examination deferral may: Those who receive “fail” status will receive a competency
performance report with their exam result. The report details the
a. Defer an examination for any reason. Print Exam Deferral performance level demonstrated in eight competencies assessed
Request Form (available online at www.cga-ontario.org) and by the examiner. All competency groupings must be successfully
submit it to the CGA Ontario office: completed on one examination for a candidate to receive “pass”
• Weekday exam - by 4:30 p.m. the day of the scheduled status in the course.
exam
• Saturday exam - by 4:30 p.m. on the Friday directly Students who do not write their PA1 or PA2 exam must re-enrol
preceding a Saturday exam and must re-qualify to write the exam.
b. Request an exam deferral, due to illness on the day of the
scheduled exam; in this situation, complete and submit the Students who do not pass their PA1 or PA2 exam and who have
Exam Deferral Request Form no later than the Monday missed two or fewer competency groups are eligible for a PA
following exam week with supporting medical documentation. Rewrite examination at the next offering. Payment of a $500 PA
c. Defer an exam if the student has two CGA examinations Rewrite exam fee is required.
scheduled on the same day. If one of the exams has been
deferred previously, it may not be deferred again. Exam Release Dates
• Weekday exam - by 4:30 p.m. the day of the scheduled
exam December 2009 Exam Session: February 1, 2010
• Saturday exam - by 4:30 p.m. on the Friday directly March 2010 Exam Session: May 10, 2010
preceding a Saturday exam June 2010 Exam Session: August 3, 2010
September 2010 Exam Session: November 1, 2010
A $150 deferral fee must accompany your deferral request. This
applies to all exam deferrals – sessional, supplemental and
You will not receive examination results until any outstanding fee
challenge exams.
is remitted by Visa/MasterCard/American Express, money order or
certified cheque.
You must adhere to the above procedures or your exam will not be
deferred. You may not access the course material of the deferred
exam until the session in which the deferred exam is scheduled. Unsuccessful Exam Attempts
You are responsible for any changes to course material. Failing to qualify for a scheduled exam in a course that requires
qualification constitutes an exam attempt. You must re-enrol in a
An exam may be deferred only once regardless of the circumstance, course if you obtain less than 50 per cent on the exam, or if you
medical or otherwise. The session you indicate on your Exam obtain less than 65 per cent on a supplemental exam, excluding
Deferral Request Form is final; changes are not permitted. PA1 and PA2.

If you do not write your deferred exam, it will be considered an
exam attempt.
If you are deferring an exam that is not offered until the following
academic year, all applicable fees, i.e., annual non-refundable basic
tuition fee (BTF), supplemental exam fee, must be paid prior to the
enrolment deadline for the fall session of the new academic year.
Starting in 2009-10, students who are eligible to write an exam
and do not withdraw, defer or write the exam will be charged
with an examination attempt.
Students who have been examined more than once in a course will
be advised of the WebTutor resource available to them.

The supplemental exam fee must be paid before a supplemental

exam may be deferred.
When an exam is deferred, your exam grade is 100 per cent of
your final mark. Quiz and assessment marks are not counted.
Examination Results
You must obtain a final mark of at least 65 per cent to successfully
Supplemental Examinations
A supplemental examination is offered to a student who has failed
to obtain a passing mark (65 per cent) but who has obtained a
mark of 50 per cent or more on a sessional (initial exam writing for
the course) exam.
If you receive a supplemental exam privilege you do not submit
weekly course assignments. You have the right to waive a
supplemental exam and re-enrol in the course. Your supplemental

30

exam privilege will be cancelled should you re-enrol in the course.
The supplemental exam must be written the next time the exam is
offered. It is worth 100 per cent of your final grade as quiz marks
are not carried over.
Supplemental exam registration notices are mailed immediately
following the release of exam results. You will not be registered to
write a supplemental exam unless the $250 supplemental exam
fee is submitted by the date indicated on the supplemental exam
registration notice. All supplemental examinations are scheduled
for the exam offering immediately following your sessional exam.
After registering for your supplemental exam, you may request a
deferral if you cannot write it in the next available session. You
may visit www.cga-ontario.org for the Exam Deferral Request
Form. A student is responsible for any changes in course material
(texts, online modules, CICA Handbook revisions) resulting from
an exam deferral or a supplemental exam privilege. Refer to the
examination timetable, page 27.
Examination failure does not prevent you from proceeding
with your studies unless the failed exam is a prerequisite for a
subsequent enrolment.
If you want information regarding your exam performance, request
an exam regrade, exam critique or an administrative review
described below.
Examination Performance Information
The 2009-2010 Regrade, Critique or Administrative Review form is
available at www.cga-ontario.org. To make a request, fill out this form
and fax to 416-322-6481 by the deadlines in the next column.
Confirmation of your request for a regrade, critique or
administrative review is mailed within two weeks of your request.
It is your responsibility to email exams@cga-ontario.org if you do
not receive your confirmation.
Regrade
A regrade includes an exam mark analysis (breakdown of marks
received per question and sub-question) and a re-reading of
the student’s exam paper by independent evaluators. The
exam regrading fee is $150 and non-refundable. Please allow a
minimum of four weeks to receive your regrade. Regrades are not
available for PA1 or PA2.
Critique
The critique is a critical analysis by the examiner of a student’s
paper. A critique does not include a regrading of your exam paper
but does include a marks summary, a general comment on
the paper, and specific comments on the answer given to each
question. The exam critique fee is $175 and non-refundable. Allow
a minimum of four to six weeks to receive your critique. Critiques
are not available for EM1, LW1, QU1, PA1 or PA2.
PA Administrative Review
An administrative review is not a regrade or critique but an
independent clerical review to ensure all forms have been properly
completed. No comments or report will be provided. The reviewer
will only confirm that no error was made in the marking of the exam
paper. This review is available for $200, which is non-refundable.
Examinations
Final Date to Request a Regrade, Critique or Administrative
Review
December 2009 exam February 22, 2010
March 2010 exam May 31, 2010
June 2010 exam August 23, 2010
September 2010 exam November 22, 2010
Requests made after these deadlines will not be considered,
regardless of circumstances.
As CGA Ontario cannot guarantee receipt of your regrade or
critique from CGA Canada prior to the next exam offering, you
should be prepared to write a supplemental exam in the current
exam session offering or request an exam deferral.
Allowable Examination Attempts
You are allowed a maximum of four exam attempts to pass a CGA
course.
A successful attempt is one in which you receive 65 per cent or
more on the examination.
An unsuccessful attempt, which counts as one of your allowable
exam attempts, may be one in which you:
• write an examination but do not obtain 65 per cent;
• for PA courses, fail one or more competency groupings and/
or do not have the required assignment marks for exam
qualification;
• do not provide a written notice of course withdrawal by the
deadline listed on page 24 – considered an exam attempt;
• write a challenge examination for one of the CGA courses but
do not achieve 65 per cent; or
• write a supplemental exam but do not achieve 65 per cent.
Refer to exam qualification information in the online learning
environment (OLE).
You are permitted to switch between option courses without
limitation, provided you do not exceed eight examination attempts
in such courses and do not attempt any one option course more
than four times. When you decide to attempt an option course
for a fourth time, all rules and regulations as they relate to the
allowable exam attempts policy apply.
The Association gives an early warning to a student who has made
three unsuccessful exam attempts to pass a CGA course. You will
receive a written notice from CGA Ontario.
A student who does not pass a course by the fourth attempt is
subject to compulsory withdrawal from the program. This may
be appealed only if the course is at the advanced or PACE level.
Appropriate course credits for work previously completed may be
granted at the time of re-entry. You will also need to satisfy any
new program requirements.
Examination Reprints
Reprints of past examinations are available in the online learning
environment (OLE).
STUDENT HANDBOOK 31
Academic Performance
Academic Proficiency Awards
CGA Ontario recognizes academic excellence annually by awarding
medals to Ontario candidates in the national examinations.
Students need not apply for academic proficiency awards; they are
granted automatically. All awards have tie-breaking criteria and are
subject to change by CGA Ontario board approval.
For a complete list of awards and criteria, refer to www.cga-
ontario.org.
Nominate an Outstanding Mentor
CGA Ontario presents the Lorna Henderson Outstanding Mentor
Award to a CGA whose dedication, guidance and leadership to
prospective students and current students in the CGA program
have made a significant contribution to the students’ quality of
life and professional development by building strong and ongoing
relationships. It gives students in the CGA program an opportunity
to formally recognize the supportive personal and professional
guidance and encouragement they have received from a mentor.
It also specifically recognizes the life-enriching efforts of CGA
mentors. Other CGA Ontario awards focus on more formal chapter,
Association and community involvement; the mentoring award
acknowledges the individual nurturing that helps strengthen
the membership framework. Submission of a nomination must
be received before January 18, 2010. If you wish to submit a
nomination, the form will be available online from November 2009
to January 2010.
Recognition of Honours Letters
CGA Ontario also recognizes students who obtain 80 per cent
or higher on a CGA examination during an academic year.
Recognition-of-honours letters are forwarded by the vice president,
student services, after the September, December, March and June
exam sessions.
Academic Performance and Review
Students are required to meet the academic performance
standards while registered in the CGA program of professional
studies. Academic performance will be reviewed on a periodic
basis to ensure that students are making reasonable progress
towards their CGA designation within their program time limit.
Students must complete a minimum number of eligible courses
within their academic performance review periods. Please refer to
the flow chart on page 34 for additional details.
The summer session will be excluded from the academic
performance review period. However, if a student passes an exam
offered by CGA Ontario during the summer session, the course will
be accepted towards meeting the performance criteria for the next
review date.
When students have three or fewer courses remaining in the CGA
program they are no longer subject to the academic performance
review.
For details regarding the review process and Frequently Asked
Questions (FAQs), refer to www.cga-ontario.org.
32
Administrative Policies
Program Time Limit
The number of academic years allowed to complete the program
was determined upon your initial enrolment. This time limit is
based on the number of original transfer credits granted. An
additional two years is included in your program time if you are
required to obtain a degree. Your personal program time limit is
indicated on your:
• Confirmation of Enrolment
• Application for Re-enrolment
• Personal Data – Online Information
If, for example, your time limit is 2010, this means that you have
until June 2011 to complete your studies.
# of transfer credits granted upon initial enrolment
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
10 10 9 9 8 8 7 7 6 6 5 5 4 3 3
Maximum # of years allowed to complete the CGA program of
professional studies
Regardless of the initial session of your enrolment, each academic
year will count as a complete academic year towards your time
limit. If you write an examination or enrol in a course, whether you
complete it or not, it is considered one full academic year towards
your time limit.
If you need to take inactive years during your program of studies,
you can apply your inactive years when you reach your program
time limit. A maximum of two inactive years can be applied.
CGA Ontario grants a one-time, one academic year administrative
extension to students who have three or fewer courses left
(excluding business cases) to complete the program.
Note: When students re-enter the program after an absence, they
will be advised of their individual time limit, which is based on
their previous enrolment history and former time limit.
Compulsory Withdrawal from the Program
Students are withdrawn from the program for:
• Non-payment of fees.
• Conduct deemed to be unethical or unprofessional. Students
are required to discharge their duties and responsibilities in
accordance with the Code of Ethical Principles and Rules of
Conduct and are subject to disciplinary action for any offense
which constitutes a breach.
• Failure to comply with other CGA Ontario policies and
procedures including but not limited to respectful workplace
and student integrity standards.
• Failure to meet practical experience requirement after
extended three year period.
• Failure of four examinations in a course.
• Failure of eight examinations in option courses.
• Failure to complete the required program within the program
time limit.
 Academic Performance

• failure of four examinations in the combined auditing courses
(MU1/AU2)
• failure to meet academic performance
The manager of admissions and registration may re-admit a
withdrawn student after a period of at least two years from
the year of withdrawal. A re-entering student is subject to a
re-evaluation of course credits and work experience (PEAQ)
previously completed, and must meet program requirements
applicable at the time of re-entry. A student is allowed a maximum
of two re-entries, either through compulsory or voluntary
withdrawal.
Address appeal letters to the attention of chair, Appeals
Committee. These letters must:
• Be word-processed.
• Explain clearly and concisely why the student has not been
able to meet the criteria in question.
• Be accompanied by supporting documents where applicable
(e.g., medical, legal certificates).
• Be signed by the student.
• Be mailed or faxed and must reach the Association office no
later than three weeks after the official exam result release
date.

Appeals Policy
The appeals process provides students with an appeal function
regarding the application of Association education withdrawals.
The adjudication of all appeals shall be conducted in a manner to
ensure equity, fairness, consistency, flexibility, transparency, and
timeliness. The decision of the committee is final and binding.

Appeals regarding assignments, examination marks or other

administrative decisions will not be reviewed by the Appeals
Committee.

The following situations will be considered for appeal:

• Program time limit

• Four times examined (maximum one appeal only)
• Re-appeal (maximum one appeal only)
• Academic performance

Students who have not completed the academic program during

their administrative extension have the right to make one appeal
to the Appeals Committee, if they meet one or more of the
following criteria:

A. They have no more than two CGA courses to complete

B. They have made reasonable progress toward completing the
academic requirements of the program by passing at least
one of the remaining courses
C. They have been faced with extraordinary circumstances that
precluded completion of the academic requirements.

Students may re-appeal for one final time if they meet one of the
following criteria:

A. They have not successfully completed a PACE level course,

including PA1 or PA2 within the allowable attempts and if they
meet one or more of the time limit or appeal criteria listed
above.
B. They have only one subject remaining to complete the
program and who have been previously granted extension(s).
C. Their previous appeal has been denied and they have new
supporting evidence.

STUDENT HANDBOOK 33
Academic Performance

The summer session (session 4) will be excluded from the academic

review. However, if students pass an exam offered by CGA Ontario
during the summer session, the credit will be accepted towards meeting
In the first year of entrance performance criteria for the next review date.
must have one course
(can be one pass or one
new transfer credit*)

Requirement Met
Review will be after two years.
A Requirement Not Met B
Placed on special review for a
Must complete three courses. year. Must complete two courses
in three sessions, one must be a
CGA national exam.

Special Review
Requirement Met C Requirement Not Met in Special
Review Year
Review will be after two years.
Must complete three courses.
One must be CGA national exam
in the two years.

Review will be every two years.

Must complete three courses.

Has minimum of Has not passed any of the

one Pass or one two courses.
transfer credit out of two
courses required.

Extended Special
Review
E Withdrawn from
the program.
D
One year final extension must
complete two courses in three
sessions (one must be
CGA national exam). Not Met
Extended special
review requirement.

Met
Extended special review
C
*New transfer credit is a credit transferred from an
outside institution 30 days after your first registration
requirement. Withdrawn from
the program.
F
in a CGA course.

34
 Practical Experience Assessment Questionnaire (PEAQ)
The Practical Experience Requirement
As an integral component of their professional preparation, CGA
students must demonstrate their ability to apply the knowledge
and skills gained from their formal education to a workplace
environment. Students are expected to assume successively
higher levels of hands–on financial management responsibilities
as they advance to the certification level of the program of studies.
For certification, students must demonstrate to the Association
that they have progressed to an employment position(s) that
requires a well-rounded knowledge of, and a professional level
of responsibility in, such areas as accounting, finance, audit,
taxation, strategic planning, and the management of knowledge,
human resources, projects, and other organizational resources.
As you progress through the program, you are expected to obtain
practical experience commensurate with your level of studies.
However if your experience is not compatible with your level of
studies, you will be permitted to continue with your academic
studies. Students not achieving the practical experience
requirement will have their certification delayed.
Student Reporting
When you have five or fewer CGA courses left to complete the
program—excluding degree courses—it is mandatory to submit the
practical experience assessment (PEAQ) form. The Association
contacts students via a special mailing to request a PEAQ
submission. Only students required to submit the PEAQ will have
access to the online form in the CGA Ontario website.
Submitting a PEAQ Form
Only an online submission of the PEAQ form will be accepted.
Faxed or electronic copies are not acceptable. PEAQ forms,
guidelines, frequently asked questions (FAQs), and the competency
document are located in the student section of our website under
www.cga-ontario.org. Most questions about practical experience
are answered in the FAQs. If you do not find the answer to your
question, send an email to peaq@cga-ontario.org. CGA Ontario
recommends that you keep a copy of your PEAQ.
Assessment of Experience
The Association will review the PEAQ form and related documents
submitted by the student to determine if the student has met
the Association’s requirements for certification. CGA practical
experience is assessed on the basis of professional competencies.
To qualify for certification, all candidates must attain a specific set
of competencies through approved full–time work experience. This
normally requires 36 months. Of the total experience requirement
outlined, all students must have one year of accounting/financial
experience at a professional level in Canada to be certified.
Employment in Professional Practice
Experience in the professional practice sector will be considered
for evaluation only if it is supervised by an accountant holding
a professional Canadian accounting designation (i.e., a CGA,
CA or CMA). Self employment in public practice is ineligible for
consideration unless performed on a contract or per diem basis
for, and duly supervised by, a professional accountant holding a
Canadian accounting designation.
Note: Changes to licensing for public accountants in the province
of Ontario may necessitate changes to this rule at any time.
Verification of Experience
A qualified supervisor must validate the student’s reported
practical experience. The qualified supervisor is one who has a
professional accounting designation acceptable to the Association
and who is familiar with the student’s experience. Please refer to
our website www.cga-ontario.org for more details.
Submission Dates
There is no deadline for submission of the PEAQ; however,
students who have not met the practical experience requirement
after all academic and degree requirements have been met will
have their membership delayed
Incomplete Finalist
Incomplete finalists are students who have completed all of their
academic courses and degree requirement, but have not yet
satisfied the required practical experience. Students are granted
up to three additional years, after completion of academics, to
upgrade their experience. Incomplete finalists are required to pay
the annual basic tuition fee each year to maintain their student
status, maintain their program sequence, and to ensure they
continue to receive student mailings.
STUDENT HANDBOOK 35
Laurentian Degree Partnership

The CGA degree requirement is an exit rather than an entrance

requirement for all students in the CGA program of professional
studies. The degree may be from any approved post-secondary
degree-granting institution and may be obtained in any field.

CGA Canada has degree opportunity agreements with Laurentian

University for an honours bachelor of commerce degree and a
master of business administration degree.

The degree partnership agreements arranged by CGA Canada

have been designed to fully satisfy the degree requirement for
CGA certification. Students admitted to the Laurentian programs
may attain CGA professional certification as well as a degree from
a fully accredited Canadian degree-granting institution, while
continuing to work full time.

To satisfy the degree requirement, students who do not currently

hold a degree are strongly advised to apply for admission to the
Laurentian HB Comm. program.

To apply for admission, students must be enrolled in the CGA

program and have successfully completed, or been granted,
transfer credits for all foundation level courses of the CGA
program.

For further information, please visit www.cga.laurentian.ca.

36
 Professional Certification Requirements

To qualify for membership, students must complete a minimum of four PACE Level CGA courses/exams. In addition to successful
completion of all academic requirements, students must satisfy the work experience requirement (PEAQ). For the course and degree
requirements, please refer to the program requirements on page 20.

Application for Membership

Once all certification requirements are met, you will receive instructions concerning payment of initiation and first year’s membership
dues. You will also be asked to complete an application for membership form.

Deadlines related to certification requirement documentation submission are listed below. Extensions will not be permitted. If required
documentation is received after the deadlines, the application for membership will be delayed until the next available session.

Final Exam Practical Experience Confirmation Submission of CGA Exam Release Information
(Finalist Code) Verifying Degree Official Sealed Regarding
Requirement has Transcripts for Application for
been Met Transfer Credit Membership Mailed
September 2009 October 16, 2009 October 23, 2009 October 16, 2009 November 2, 2009 November 23, 2009
(09/09)
December 2009 January 22, 2010 January 27, 2010 January 22, 2010 February 1, 2010 February 15, 2010
(12/09)
March 2010 April 23, 2010 April 20, 2010 April 23, 2010 May 10, 2010 May 24, 2010
(03/10)
June 2010 July 16, 2010 July 23, 2010 July 16, 2010 August 3, 2010 August 16, 2010
(06/10)
September 2010 October 15, 2010 October 22, 2010 October 15, 2010 November 1, 2010 November 22, 2010
(09/10)

For information regarding application for membership, please email emanalaysay@cga-ontario.org.

To be eligible for admission to membership, you will:

• Be of good character.
• Be not less than 18 years of age.
• Have passed the academic examinations and met the experience, university degree, and communication requirements prescribed by
the CGA Ontario board of governors.
• Submit your application for admission to membership on the prescribed form and file it with the member registrar at CGA Ontario.

The application, when presented to CGA Ontario’s board of governors, will be accompanied by evidence that the applicant has passed the
academic examinations prescribed by the board, met the experience requirements and, while registered as a student of the Association
or any affiliated organization, has displayed the ability and willingness to conform to CGA Ontario’s Code of Ethical Principles and Rules of
Conduct.

Applicants, whose applications are approved by the board, and who have made payment of dues and fees, become members of the
Association. Each new member is issued both Ontario and national membership certificates, along with a membership card.

Use of the CGA designation is prohibited until after the board has accepted applicants as members. You will be notified by mail once you
have been accepted into membership.

STUDENT HANDBOOK 37
 Index

A Exam, supplemental 30, 31 R

Academic performance 32 Exam timetable 27 Receipts 4, 10
Accpac 17, 18, 23 Exam writing instructions 29, 30 Re-enrolment 12, 13
Administrative review 31 Regrade  31
Allowable exam attempts 24, 30, 31, 33 F Relocating to another province 11
Allowable exam material 28 Fax  10 Re-marking, assignments 26
Appeals 33 Fee table 17 Requirement, degree 36
Assignments 25 Financial support 17 Requirements,
Awards 32 French exam 28 professional certification 37
Resources 10
B Results, exam 30, 31
H
Back-ordered material 22 Help line (contact centre) 10
Bank of Montreal 17 Holidays, statutory 11 S
Basic tuition fee 12, 17, 21, 30 Hours, office 11 Seminar offerings 16
Business Cases 24, 26 Software 23
Start dates 4, 5, 16, 25
I Statement of fees 10
C Important dates 4, 5
Call centre (contact centre) 10 Statutory holidays 11
Inactive  12, 32
Calculator 28 Student responsibilities 6
Introductory package 22
Certification, professional Student integrity 9
Integrity policy 7
requirements 37 Submission 26
Challenge examination Supplemental exams 30, 31
information 21, 24, 30
L
Laurentian University 36
Commence dates 16, 25 T
Lecture table 16
Committee, appeals 33 Tables14, 15, 16, 17, 21, 22, 24, 25, 27
Lifelong learning plan 17
Computer information 23 Textbooks 18, 19
Limit, time policy 32
Computer requirements 23 Time limit policy 32
Line of credit 17
Confirmation 10, 13, 32 Transcripts 11
Location, exam 28
Contact centre 10 Transfer credits 21
Contacting CGA Ontario 10 Transfering of student file 11
Course enrolment 21, 22 N Transfer-out 11
Course material 17, 18, 19, 22, 28 National academic integrity policy 7 Tutorials, software 23
Course modules 22
Course offering table 14 O W
Course withdrawal guidelines 24 Office hours 11 WebCoach 12
Critique 31 Online learning Web resources 10
environment (OLE) 25, 26 WebTutor 12, 30
D Withdrawal, compulsory 32
Dates, important 4, 5 P Withdrawal guidelines 24
Deadlines 4, 5, 21, 24, 31 PA1 16, 30, 31 Writing instructions, exam 29, 30
Deferral, exam 30 PA2 16, 30, 31
Degree requirement 36 Password 13
Disqualification 24 PEAQ 35
Performance, academic 32
E Plagiarism 7
Email 10 Policy, time limit 32
Enrolment 12, 13, 21, 22 Practical Experience Assessment
EPAS, see PEAQ Questionnaire 35
Ethics Readings Handbook 22 Prerequisite table 15
Exam centre  28 Privacy policy 9
Exam attempts 24, 30, 31, 33 Probation, academic 32
Exam, allowable materials 28 Professional certification
Exam deferral 30 requirements 37
Exam, French 28 Program sequence chart 20
Exam performance information 31
Exam reprints 31 Q
Exam results 30, 31 Qualification 25, 26

38

CGA Canada
Head Office
100 - 4200 North Fraser Way
Burnaby, British Columbia V5J 5K7
Tel: (604) 669-3555 Fax: (604) 689-5845
www.cga.org/canada
public@cga-canada.org
Ottawa Office
1201 - 350 Sparks Street
Ottawa, Ontario K1R 7S8
Tel: (613) 789-7771 Fax: (613) 789-7772
ottawa@cga-canada.org
CGA Alberta
325 Manning Rd NE, Suite 100
Calgary, Alberta T2E 2P5
Tel: (403) 299-1300 Fax: (403) 299-1339
Toll free: (800) 661-1078
www.cga-alberta.org
general@cga-alberta.org
CGA British Columbia
300 - 1867 West Broadway, 3rd Floor
Vancouver, British Columbia V6J 5L4
Tel: (604) 732-1211 Fax: (604) 732-1252
Toll free: (800) 565-1211
www.cga-bc.org
info@cga-bc.org
CGA Manitoba
4 Donald Street South
Winnipeg, Manitoba R3L 2T7
Tel: (204) 477-1256 Fax: (204) 453-7176
Toll free: (800) 282-8001
www.cga-manitoba.org
info@cga-manitoba.org
CGA Student Services –
Maritime Region Inc.
403 - 236 St. George Street, P.O. Box 5100
Moncton, New Brunswick E1C 8R2
Tel: (506) 857-2204 Fax: (506) 852-4450
Toll free: (800) 561-7110
www.cga-maritime.org
general@cga-maritime.org
CGA New Brunswick
236 St George Street, Suite 10
Moncton, New Brunswick E1C 8T6
Tel: (506) 857-0939 Fax: (506) 855-0887
Toll free: (877) 462-4262
www.cga-nb.org
cganb@cga-nb,org
CGA Newfoundland and Labrador
294 Freshwater Road, Suite 201
St. John’s, Newfoundland A1B 1C1
Tel: (709) 579-1863 Fax: (709) 579-0838
Toll free: (800) 563-2426
www.cga-newfoundland.org
office@cganl.org
CGA Northwest Territories/Nunavut
PO Box 128, 3rd Floor
5016 50th Avenue
Yellowknife, NWT X1A 2N1
Tel: (867) 873-5620 Fax: (867) 873-4469
www.cga-nwt-nu.org
admin@cga-nwt-nu.org
CGA Nova Scotia
1801 Hollis Street, Suite 230
Halifax, Nova Scotia B3J 3N4
Tel: (902) 425-4923 Fax: (902) 425-4983
www.cga-ns.org
office@cga-ns.org
CGA Prince Edward Island
18 Queen Street, Suite 105 Box #3
Charlottetown, PEI C1A 4A1
Tel: (902) 368-7237 Fax: (902) 368-3627
Toll free: (800) 463-0163
www.cga-pei.org
contact@cga-pei.org
CGA Quebec
500 Place d’Armes,bureau 1800
Montréal PQ H2Y 2W2
Tel: (514) 861-1823 Fax: (514) 861-7661
Toll free: (800) 463-0163
www.cga-quebec.org
ordre@cga-quebec.org
CGA Saskatchewan
114 - 3502 Taylor Street East
Saskatoon, Saskatchewan S7L 5H9
Tel: (306) 955-4622 Fax: (306) 373-9219
Toll free: (800) 667-4754
www.cga-canada.org/saskatchewan
general@cga-saskatchewan.org
CGA Yukon Territory
RPO, Main Street, P.O. Box 31536
Whitehorse, Yukon Y1A 6K8
Tel: (867) 668-4461 Fax: (867) 668-8635
robert.fendrick@city.Whitehorse.yk.ca
International Offices
CGA Hong Kong
14B Dah Sing Life Building
99-105 Des Voeux Road Central Hong Kong Warrens St. Michael
Tel: 852 2858-1712 Fax: 852 2559-4536 Barbados, West Indies
www.cgahk.org.hk
info@cgahk.org.hk
China
Beijing Representation Office
c/o Techscien Professional
Education Institute
Room 304, Tower B, Jia Li Building
180 Beiyuanlu, Chaoyang District
Beijing, 100101, P.R. China
Tel: (86 10) 6491-6570 or 6496-2183
Fax: (86 10) 6492-1279
edubj@cga-china.org
Association Offices
Guangzhou and Zhuhai Representation
Office
c/o Techscien Professional
Education Institute
Room 305, Main Building of Kingold
Education Institute
No. 533 Tianhe Road
Guangzhou, 510620, P.R. China
Tel: (86 20) 8551-0783 or 8551-0825
Fax: (86 20) 8750-6507
edugz@cga-china.org
Shanghai Representation Office
c/o Techscien Professional Education
Institute
7G, Apong Mansion, 585 Ling Ling Road
Shanghai, 200030, P.R. China
Tel: (86 21) 6481-4855 or 6468-6541
Fax: (86 21) 6439-3298
edush@cga-china.org
Caribbean
CGA Student Services Inc.
Suite 23, One Accord Plaza
Warrens, St. Michael
Barbados WI
Tel: (246) 424-8617 or 424-8596
Fax: (246) 424-8496
publiccga@cga-barbados.org
St. Lucia Representation Office
c/o IBT Inc.
L’Anse Road, P.O. Box 1777
Castries, St. Lucia WI
Tel: (758) 451-6675 Fax: (758) 451-6674
ibt@candw.lc
Trinidad and Tobago Representation
Office
c/o RBTT ROYTEC
136-138 Henry Street
Port of Spain, Trinidad WI
Tel: (868) 627-8553 Fax: (868) 623-7338
registrar@roytec.com
Bahamas
CGA Barbados
CGA Student Services Inc.
Suite 23, In One Accord Plaza
Tel: (246) 424-8596 or 424-8617
Fax: (246) 424-8496
publiccga@cga-barbados.org
CGA Bermuda
c/o CGA Nova Scotia
1801 Hollis Street, Suite 230
Halifax, Nova Scotia B3J 3N4
Tel: (902) 425-4923 Fax: (902) 425-4983
www.cga-online.org/ns
office@cga-ns.org
 Certified General Accountants
240 Eglinton Avenue East
Toronto ON M4P 1K8
Tel: 416-322-6520/1-800-668-1454
Fax: 416-322-6481
info@cga-ontario.org
www.cga-ontario.org

CERTIFIED
GENERAL
ACCOUNTANTS

Pub No. 09-105

We see more than numbers.