cga nova scotia - CPA Nova Scotia

CERTIFIED GENERAL ACCOUNTANTS OF NOVA SCOTIA
2012-2013
Student
Handbook
S T U D E N T
H A N D B O O K
2 0 1 2 - 1 3
Table of Contents
Welcome to the CGA Program of Professional Studies .................................... 2
What’s New for 12/13........................................................................................ 3
Important Dates ................................................................................................ 4
Statement of Responsibilities ............................................................................ 5
Academic Policies ............................................................................................. 7
Appeals........................................................................................................... 12
Registration Policies ....................................................................................... 13
CGA Program of Professional Studies ............................................................ 15
Examination Policies ....................................................................................... 21
Graduation: Applying for Membership ............................................................. 29
Fee Structure and Pre-Requisites ................................................................... 30
Transfer Credit Policy ..................................................................................... 32
Course Schedule ............................................................................................ 34
Course Schedule – Laurentian........................................................................ 35
Exam Schedule............................................................................................... 36
Laurentian HBComm Program of Study .......................................................... 38
1
S T U D E N T
H A N D B O O K
2 0 1 2 - 1 3
Welcome to the CGA Program of
Professional Studies
B
eing part of the CGA Program of Professional Studies is a commitment that
will bring a lifetime of rewards. You are part of a calling that is focused on
providing business and the community at large, with skills and services that
continue to grow in importance. Your counsel will be sought as a trusted
professional. The demand can bring you great career and life satisfaction but your
role is a serious one, even as a student enrolled in the CGA Program. Yours is a
position of public trust.
The Student Handbook is a guide for students registered in the CGA Program of
Professional Studies. The policies and regulations contained within this guide have
been determined by the CGA Nova Scotia Board of Directors in partnership with CGA
Canada’s National Education Committee and have been developed to ensure fair,
consistent and effective treatment of all students in addition to maintaining the
standards of the CGA Program. All policies and regulations are administered by CGA
Nova Scotia staff.
As a student enrolled in the CGA Program, it is your responsibility to educate yourself
about the policies and procedures that affect you.
If you are enrolled in one of the partner degree programs between CGA and
Laurentian University or CGA and SAIT, you should refer to the applicable school’s
student guide for specific information regarding the policies and regulations
pertaining to your degree.
2
S T U D E N T
H A N D B O O K
2 0 1 2 - 1 3
What’s New for 12/13
PACE Exams
P
rofessional Applications exams will only be written in Terms 1 and 3. As well
the other PACE courses will be only offered in two terms except for the
Internal and External Auditing courses.
Professional
Experience
Required for
Certification
CGA has introduced a new national work experience reporting tool – PERC – which
will we launched last fall. Professional level experience is assessed based on the CGA
Competency Framework (Leadership, Professionalism, and Professional Knowledge).
The PERC assessment system will facilitate early participation by employers and
ongoing communication between supervisor and student. You will record examples
of your work activities applicable to the competency areas, and submit regularly for
verification and Association review. Your requirement will be to practice
professional competencies over time.
Course Enrolment
Dates
We are extending the course enrollment dates for each session as far as possible.
Late course enrollment deadlines have been removed from the CGA calendar – there
will be one deadline only and no late course enrollment fees.
No late enrollments will be possible because of this extended deadline. Requests for
registration in courses or exams after the published deadline cannot be accepted.
Course Materials
Going Online
All PACE course packs are completely online through Blackboard – textbooks for the
optional courses are still being provided but all of PA1 and PA2 are fully online.
CICA Handbook access CDs are no longer being sent – if your online CGA course
requires access to the CICA Handbook, you can purchase a license using the link
available in Blackboard.
Important Dates
Fall – Session 1
Admission Deadline
Enrolment Deadline
Exam Deferral (Session 4)
Course Cancellation
Course start
Course Withdrawal Deadline
Supplemental Exam Deadline
Exam Deferral Deadline
Exam Week
August 10, 2012
August 17, 2012
August 24, 2012
August 31, 2012
September 3, 2012
September 21, 2012
November 5, 2012
November 23, 2012
November 26 – December 1, 2012
Winter – Session 2
Admission Deadline
Enrolment Deadline
Course Cancellation
Course start
Course Withdrawal Deadline
Supplemental Exam Deadline
Exam Deferral Deadline
Exam Week
November 16, 2012
November 23, 2012
November 30, 2012
December 3, 2012
December 21, 2012
February 22, 2013
March 8, 2013
March 11 – March 16, 2013
Spring – Session 3
Admission Deadline
Enrolment Deadline
Course Cancellation
Course start
Course Withdrawal Deadline
Supplemental Exam Deadline
Exam Deferral Deadline (Session 1)
Exam Week
March 1, 2013
March 8, 2013
March 15, 2013
March 18, 2013
April 5, 2013
May 17, 2013
June 7, 2013
June 10 – June 15, 2013
Summer – Session 4
Admission Deadline
Enrolment Deadline
Course Cancellation
Course start
Course Withdrawal Deadline
Supplemental Exam Deadline
Exam Deferral Deadline (Session 1)
Exam Week
May 24, 2013
May 31, 2013
June 7, 2013
June 10, 2013
June 28, 2013
August 17, 2013
August 30, 2013
September 3 – September 5, 2013
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Statement of Responsibilities
R
egardless of your background, the CGA Program will be different from your
previous educational endeavors. While you will spend many hours
completing the required courses and exams, the CGA Program is not
primarily an educational program. It is a program that certifies competence
to offer services to employers and the public as professional accountants – as CGAs.
There are many important differences between a post-secondary institution and the
CGA Program. The major overall variations are:
• CGA is a privately funded, non-profit professional association. Funding is not
received by provincial or federal governments. As a self-funded organization,
CGA Nova Scotia’s staff resources are limited in comparison with postsecondary institutions. Association staff will make every attempt to ensure
that the necessary information is available either in print or on the website.
• Course materials and exam development are national responsibilities of CGA
Canada. No marker, course director, facilitator, or Association staff member
has control over any aspect of course materials or exams.
• The CGA Program is an online distance-based, individual study program.
Because you are seeking to demonstrate mastery of the body of knowledge
required of a professional accountant, your responsibilities are different from
those of a student in a post-secondary environment.
As a student enrolled in the CGA Program of Professional Studies, you agree to
adhere to all policies contained within this handbook and accept the following
responsibilities:
Code of Ethical
Principles & Rules
of Conduct
(CEPROC)
You must uphold the Code of Ethical Principles & Rules of Conduct (CEPROC).
CEPROC can be accessed on the CGA Nova Scotia website.
Use of the CGA
Designation
(Letters & Logo)
Although you belong to the Association, you are not a “Member” of the
Association. Additionally, you cannot intentionally or unintentionally create
the impression that you are a designated CGA, as per Rule R614 of CEPROC.
You are allowed to say only on your resume that you are a “student registered
in the CGA Program of Professional Studies”.
In verbal conversations with potential employers and/or clients, you may
elaborate further and say how many courses out of 21 you still have left to
complete.
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Contact
Information
You are responsible for reviewing and maintaining your contact information
through My CGA Webservices. Your contact information includes but is not
limited to:
• Email address;
• Home address;
• Home telephone number;
• Courier address;
• Courier telephone number;
• Legal name.
Failure to keep your contact information current, especially your email address
and telephone number(s) will cause you to miss important notifications from
the Association. Provide a business or daytime telephone number if possible.
If you change your legal name you will need to provide a copy of your official
documentation (e.g. marriage certificate) by email to office@cga-ns.org
Respectful
Workplace Policy
CGA Nova Scotia does not condone and will not tolerate any conduct,
comment, gesture or contact that may be considered discriminatory or
constitute harassment. While the Association understands pursuit of a
professional designation is difficult and places significant pressure on you, you
are expected to behave professionally at all times.
You will refrain from:
• Making any comments, written or verbal, which are demeaning,
offensive or insulting;
• Using profanity or other offensive words;
• Yelling or shouting during verbal interactions;
• Acting in an intimidating or threatening manner.
CGA staff reserve the right to end their interaction with you if you violate this
policy. Extreme or repeated behavior as described above may lead to
disciplinary action and/or expulsion from the Association.
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Academic Policies
S
tudying in groups is encouraged and recognized by the CGA as beneficial to
students. However, answers to assignment questions must be produced on
an individual basis, unless expressly noted. Therefore, all work submitted for
any course assignment or business case must be your original work, completed
during that session for the course. Any work copied from another source is
considered a violation of the Academic Integrity Policy. Markers may use computer
software to highlight 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.
Markers are required to report any incidence of a suspected assignment violation to
the Association’s Education Division.
Exam work must be completed on an individual basis. All responses to exam
questions must be original work done by you during the exam. Cheating of any kind
is considered a violation of the Academic Integrity Policy. Exam invigilators are
required to report any incidence of a suspected exam violation to the Association’s
Education Division.
Academic Integrity
Policy
The CGA Program is a professional study program and students and members are
expected to display a high level of ethical behaviour and integrity. Students must
strictly adhere to this Academic Integrity Policy which specifically governs assignment
and exam-related work. The policy outlines what is expected of a student in the CGA
Program, identifies a list of academic integrity violations, which is not exhaustive, and
identifies the consequences of non-compliance to this policy.
GENERAL
PROVISIONS
Students enrolled in the CGA Program of Professional Studies are governed by the
same legislation as designated members of CGA Nova Scotia. CGA students and
members are subject to the CGA Nova Scotia Act and the By-Laws and Code of Ethical
Principles & Rules of Conduct of CGA Nova Scotia.
Choosing the right path during your work in the Program of Professional Studies
ensures you create the appropriate ethical foundation that will govern your career as
a CGA. This is vital as the public and government place a high level of trust in the
CGA designation. CGA Nova Scotia expects you will side-step any temptation to
breach academic policies or ethics.
EXPECTATIONS
The intention of assignments and exams delivered through the CGA Program of
Professional Studies is to assist you in developing competencies required by
professional accountants. Therefore, it is vital students make the significant effort it
takes to be successful in the Program.
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Success requires commitment, self-discipline, organization and planning. This
approach will help you avoid the temptation of finding illegitimate avenues to
progress through the Program.
ACADEMIC
INTEGRITY
VIOLATIONS
The table below outlines what the Association considers assignment and/or exam
violations. The list is not exhaustive and does not preclude consequences for other
infractions. Plagiarism is a form of copying. Plagiarism occurs any time someone
copies from published material without acknowledging the source. More specifically,
plagiarism occurs wherever a student:
• Presents work that has been authored in part or in whole by another
person;
• Presents the words, ideas, images or data of another person as their own,
without reference to the original author or the original source;
• Presents work that contains unreasonable long quotes, even when properly
cited;
• Presents work done for another course or program without the knowledge
of, or prior approval of, the Marker;
• Presents work that in any way compromises the integrity of the evaluation
process;
• Presents work that is substantially similar to another person’s work.
Students are expected to be aware of, and act within, the Canadian law of
copyright.
ASSIGNMENT /
EXAM
VIOLATIONS
Assignment Violations
Exam Violations
Copying from another student's
assignment
Copying from a previously graded
assignment.
Writing past the allotted exam time or
completing exam questions prior to the
start of the exam.
Inappropriate posting/distributing of
answers from a marker’s comment sheet,
suggested solution or any other source.
Copying from another student’s exam.
Pretending to be another or attempting to
have oneself represented by another in
submitting of assignments or participating
in group work.
Using materials that are not identified as
‘allowable’ exam room materials.
Allowing another student to copy from your
exam.
Neglecting to adhere to the ‘non-disclosed’
exam policy.
Communicating with another student or
exchanging notes during the exam, regardless of
the nature of the discussion.
*In general, students are expected to respond to questions by expressing their thoughts in their
own words. Therefore, only limited and reasonable amounts of copying are permitted and must
be properly cited.
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CONSEQUENCES
All academic integrity violations are considered unprofessional and unethical. If
a student’s assignment or exam is identified to have breached the Academic
Integrity Policy, the following consequences may be administered against the
student.
Application of an academic consequence would proceed as follows:
1. The Association is notified by a Marker, Invigilator or student that a
suspected academic integrity violation has occurred.
2. The Association’s Director of Education will investigate to ensure the
validity of the complaint. If the complaint is determined to be valid,
the Association will contact the student(s) in question.
3. The student will have an opportunity to provide his/her facts against
the complaint (if any).
4. The Association’s Director of Education 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 will be officially notified of the violation and the
consequences.
6. The student will have the right to appeal the decision. Any appeal
must be submitted to the Director of Education within 10 days of
notification from the Association.
7. The appeal will be referred to the Association’s disciplinary process.
Under this process, 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
application of these consequences.
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Assignment Violation
Consequences
Exam Violation Consequences
An official reprimand letter of warning
from the Association, which will be
placed in the student’s permanent file.
An official reprimand letter of warning from the
Association, which will be placed in the student’s
permanent file.
Zero marks on the assignment question
and an official reprimand letter from the
Association, which will be placed in the
student’s permanent file.
Zero marks on the exam (DNQ) and an official
reprimand letter from the Association, which will
be placed in the student’s permanent file.
Zero marks on the entire assignment
and an official reprimand letter from the
Association, which will be placed in the
student’s permanent file.
Zero marks on the exam (DNQ) including an
official reprimand letter from the Association,
which will be placed in the student’s permanent
file and immediate suspension from the CGA
Program.
Failure in the course (DNQ) and an
official reprimand letter from the
Association, which will be placed in the
student’s permanent file.
Failure in the course (DNQ) including an official
reprimand letter from the Association, which will
be placed in the student’s permanent file and
immediate suspension from the CGA Program.
In addition to the Academic Integrity Policy, students must comply with both
CGA Canada and CGA Nova Scotia’s Code of Ethical Principles and Rules of
Conduct and the Ethics Reading Handbook, available on BlackBoard. These
resources are referenced in all CGA courses. Students should also be familiar
with CGA Nova Scotia’s governing legislation and by laws. You can find more
information about the on the CGA Nova Scotia website. Other forms of
student ethical misconduct (theft, lying, defamation, etc) are not within the
scope of the Academic Integrity Policy but are covered by CGA Nova Scotia’s
Code of Ethical Principles and Rules of Conduct.
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MANDATORY
WITHDRAWAL
You will automatically be withdrawn from the CGA Program of Professional
Studies for the following reasons:
1. Four unsuccessful attempts at a course. Each of the following is
considered an unsuccessful attempt at a course:
(a) A final grade of less than 65% for a course;
(b) Failing to qualify (DNQ) for an exam;
(c) Failing to request a withdrawal from a course that results in
disqualification (DNQ);
(d) Earning a final grade of ESUP for a PA1 or PA2 course.
2. Failing to complete all CGA Program requirements by your program
expiry
3. Non-payment of fees
4. Conduct deemed to be unethical and/or unprofessional
If you are placed in Mandatory Withdrawal, you will not receive a refund for
any portion of your paid annual student fees. In order to continue with your
CGA Program, you will need to submit an appeal.
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Appeals
A
ny student who believes that any rule or regulation has been unfairly
applied to him/her may petition in writing for a review of his/her
particular case.
Appeals should be addressed to the CGA Nova Scotia Office and will be reviewed
by the Provincial Education Committee.
Appeals must be received immediately after the rule or regulation was applied.
Appeals should identify the rule-regulation applied; state reason for the appeal;
include full description of any extenuating circumstances to be considered in
reviewing the case; and be signed by the student making the appeal.
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Registration Policies
Admission
T




Program Time
Limit
he minimum requirements for enrolment in the program of
professional studies shall be the fulfillment of residency requirements
in the region of application and one of the following:
University or post-secondary college graduation
Professional designation in accounting or other recognized
professional field
Secondary school graduation or equivalent
Mature student status: 21 years of age or over, with a minimum of two
years acceptable business experience
The number of years you are given to complete the CGA Program is based on
the number of transfer credits you are granted upon admission:
A transfer credit is credit you receive for course work you have completed
before admission into the CGA Program.
Transfer Credits Received
1-3
4–5
6–7
8–9
10 – 11
12 – 13
14 – 15
Years to Complete
10
9
8
7
6
5
4
NOTE: If you are entering the CGA Program without or while completing your recognized degree you will
be granted two years in addition to what is outlined in the above chart.
Your CGA Program will end on June 30th of the expiry year you have been
assigned. For example, if your time limit is 2012, you have until June 30th,
2012 to complete all of the CGA Program requirements.
To complete the CGA Program within your time limit, you should aim to
successfully complete a minimum of two courses, examinations or equivalent
transfer credit courses per academic year (September to August).
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Maintaining Your
Annual
Registration
In order to continue as a CGA Nova Scotia student, you are required to renew
your registration online through the CGA Nova Scotia website and pay your
annual student fee by August 31st every year. The annual student fee is
payable in addition to exam and course fees and is non-refundable.
Your annual student fee includes:
• Your registration fees for both CGA Nova Scotia and CGA Canada;
• Association publications;
• Access to the CGA job bank (CGA Connect);
• Student events;
• And much more…
New students admitted during the current academic year are charged a prorated annual student fee based on the number of sessions remaining and must
pay the annual student fee again for the next academic year by August 31.
For example, if you are admitted to the CGA Program in March 2012, your
annual student fees will be due for the 2012/2013 academic year by August
31, 2012.
Failure to pay your annual student fee will result in official notice of
suspension and cancellation of your program enrollment.
Maintaining your annual registration guarantees the transfer credits you were
granted upon admission into the CGA Program until your program expiry date
Deferment of
Studies
A student who wishes to defer their studies for a year, but still wants to
maintain an active student status, can do so by re-enrolling in August as a nonactive student by paying the registration fee.
The deferment of studies will not be counted as part of the time limit;
however, no course enrolment will be permitted.
Studies can only be deferred for a maximum of two years.
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CGA Program of Professional Studies
Y
ou must be self-motivated and develop the necessary personal resources to
complete the CGA Program and attain your CGA designation. Association
staff, markers, course directors, reviewers and fellow students can guide and
assist you – but you must lead yourself!
You need to be aware of the requirements of your CGA Program and adhere to all
deadlines, regulations and policies. The Association will make every effort to ensure
necessary information is available to you in writing (e.g. email) or on the internet.
The CGA Program has three requirements that must be satisfied:
• Academic;
• Degree;
• Professional Experience.
Academic
Requirements
There are 19 courses and two business cases you must successfully complete in order
to satisfy the academic requirements of the CGA Program (see the Course Policies
section for more information).
Degree
Requirement
A recognized degree (undergraduate or graduate level) in any field is required in
order to earn your CGA designation. A degree in an accounting discipline offers a
much shorter path to designation, provided a minimum GPA is maintained.
Having a recognized degree is a graduation requirement, not an admission
requirement of the CGA Program.
If you complete your degree after you have been admitted to the CGA Program, you
will need to update your record by requesting an unopened official transcript be sent
directly from the post-secondary institution that awarded you the degree. Ensure
your degree has been awarded to you by the post-secondary institution you attended
before requesting an unopened official transcript.
NOTE: CGA Nova Scotia is not a post-secondary institution and does not grant degrees.
Professional
Experience
Requirement
Education and experience go hand in hand to develop the skills required of a
Professional Accountant. Prior to graduating, you must demonstrate that you have
gained the competencies which the business community and the professional
membership require of a newly designated CGA. Work experience is assessed
according to the following Competency Framework:
LEADERSHIP
1) Strategic and organizational leadership;
2) Organizational effectiveness;
3) Individual and team leadership and development.
PROFESSIONALISM 1) Ethics and trust;
2) Stakeholder focus;
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3) Communication;
4) Integrative approach;
5) Problem solving;
6) Professional development;
7) Professional self-evaluation.
PROFESSIONAL
KNOWLEDGE
(in depth practice is
required in at least
three of the seven
areas)
1) Financial accounting and reporting;
2) Management accounting;
3) Assurance and other related services;
4) Finance and financial planning;
5) Business environment;
6) Information technology;
7) Taxation.
Demonstrating a competency means that you have done work that requires you to
use specific skills or abilities and to apply certain types of knowledge.
You should not expect that a single employment position will give you enough
experience to attain the required level in all competency areas. You will most likely
require 30 to 48 months of full-time employment to have the required level of
professional level practice.
If you possess international work experience, you will need at least one year of
Canadian experience at the professional level of competency.
REPORTING
PERC: Professional Experience Required for Certification
• Access the PERC reporting tool online through My CGA Web Services. Students
with fewer than 10 courses remaining to complete the CGA program are strongly
encouraged to access the system to begin recording employment and competency
examples.
• Using PERC’s requirement assessment tool, you can determine how your experience
measures against the required competency standard.
• Attach documents in the online PERC system to support the information in your
employment file.
VERIFICATION
• Employer verification is required for all employment.
• Involve your supervisor early in the assessment process.
• Become familiar with the PERC Student Guide available on the CGA Nova Scotia
website under the Student tab.
REVIEW
PROCESS
• The Association will assign a CGA reviewer for ongoing review of confirmed
employment (verified by your supervisor).
• You will receive notification from the Association when you have met the overall
requirement.
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Foundation and Advanced Courses can be completed through CGA Online or by
transfer credit from a post-secondary institution.
PACE courses must be taken through CGA Online . You are required to complete two
of the six PACE Elective Courses as well as PA1 and PA2 .
To enroll in an online CGA course offered through the Association, go to My CGA Web
Services.
Computer
Requirements and
Required
Computer
Knowledge
CGA Canada publishes the mandatory minimum computer system and computer
knowledge requirements on their website CGA Canada
Course
Prerequisite(s)
You are only eligible to enroll in a course when you have successfully completed all
corresponding prerequisites. A listing of all CGA courses and their prerequisites is
available on the CGA Nova Scotia website
Assignment Due
Dates & Late
Submission
FOUNDATION &
ADVANCED
COURSES
Your assignments are due by 12 NOON AST* on the date published in the Course
Schedule in BlackBoard.
*AST = Atlantic Standard Time
A late submission is only permitted for the first assignment. A late assignment may
not be marked until the current week’s assignment has been graded.
A fee is charged for a late assignment submission.
No late submissions will be accepted for assignments #2 and #3.
Your grades for assignment #1 and #3 will be returned by your marker in BlackBoard
within one week of the published due date or, if applicable, the late submission
deadline. Your grade for assignment #2 will be returned within two weeks of the
published due date.
BUSINESS CASES
Your assignments are due by 12 NOON AST* on the date published in your Course
Schedule in BlackBoard.
Late submissions are only permitted for assignments #1, #2 and #3.
A late assignment may not be marked until the current week’s assignment has been
graded.
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A fee is charged for each late assignment submission.
No late submissions will be accepted for assignments #4 and #5.
Grades for your assignments will be returned by your marker in BlackBoard within
one week of the published due date or, if applicable, the late submission deadline.
PACE ELECTIVE
COURSES, PA1 &
PA2
Your assignments are due by 12 NOON AST* on the date published in your Course
Schedule in BlackBoard.
Late submissions are only permitted for assignments located within Modules 1 – 7.
A late assignment may not be marked until the current week’s assignment has been
graded. A fee is charged for each late assignment submission.
No late submissions will be accepted for assignments located within Modules 8 – 10.
Re-Marking
Assignment(s)
FOUNDATION &
ADVANCED
COURSES
Re-marking of all submitted assignments is included in a request for an exam regrade. An exam re-grade cannot be requested until your final course grade has been
released (see the Exam Re-grade section for more information).
PACE ELECTIVE
COURSES
You may submit a request to have an assignment re-marked by emailing Education at
office@cga-ns.org. A request for an assignment re-mark must be made within one
week of your marker posting your assignment grade in BlackBoard.
A fee is charged for every assignment re-mark request you make. The fee must be
paid before your assignment re-mark will proceed.
Only the document you originally uploaded into BlackBoard will be considered for remarking.
Due to time constraints, a request for an assignment re-mark made close to the end
of the session cannot be accommodated. If you do not qualify (DNQ) to write your
exam and believe a re-mark of your final assignment would change the result, you
may send an email to office@cga-ns.org along with any supporting arguments you
have.
Your request will be reviewed by the Director of Education who will determine if your
situation warrants an exception to the stated grading requirements.
Course
Cancellation
You can cancel your online course enrollment before the corresponding session
begins for a full refund less an administrative fee.
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A course cancellation does not count as one of your three allowable attempts at the
course.
You are not permitted to move your course to another session or switch your
enrollment in one course to another within the same session – you must cancel your
enrollment if you will be unable to begin the course you enrolled in.
Course Withdrawal
Students deciding to drop or electing to re-enroll in a course that they are currently
enrolled in must notify the office by e-mail prior to week four of the course. If
notification is received by the drop deadline, the following notation will appear on
the student’s course history – “DRP” (dropped course). This does not count as an
attempt and will not appear on a student’s transcript.
For levels 1 – 4 courses, if drop notification is not received by the applicable date, the
following notification will appear on the student’s course history and official
transcript of marks – “ETR” (elect to re-enroll). Please note that an “ETR” is not
considered an attempt at the course.
If notification of a drop or elect to re-enroll is not received by the applicable due date
and the student does not qualify for the examination based on the required
assignment qualification standard, a failure and an attempt at the course will be
assessed. A “DNQ” (did not qualify) will be recorded for CGA courses and will be
reflected on the course history and official transcript of marks.
Deferral Policy
A student may defer a sessional exam or a supplemental exam, for any reason,
to either of the next two exam sessions that an exam for that course is
written.
A deferred exam will not be deferred again except for extenuating
circumstances and students who defer an examination are responsible for any
subsequent course changes.
The request for deferral must be made no later than Monday preceding the
examination
Deferral and/or supplemental fees must be paid at the time the request is
made and are non-refundable.
Please note that part marks for Online Quizzes and/or integrative assignments
are not transferred and no refunds are allowed on deferred exams.
Students failing to write a supplemental exam or deferred exam are required
to re-enroll in the course
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Each examination must be written on the date and at the time shown on the
examination schedule.
Students writing two exams scheduled on the same day, the National
Examination Policy permits student to either write two exams consecutively
on the same day or defer one examination until a later session
If student are ill during an examination session and are unable to write
scheduled exam(s) notify the Association immediately after the examination
date. A medical certificate is required.
Transfer Credit
(TC)
If you prefer classroom course delivery, you may take CGA course equivalents
through a recognized post-secondary institution.
You will need to refer to the Transfer Credit Schedules available on the CGA Nova
Scotia website to determine CGA course equivalents recognized at post secondary
institutions throughout Nova Scotia. Credits you transfer into your CGA Program will
be assessed based on the Transfer Credit Schedules published for the academic year
in which you completed the course. Transfer Credit Schedules may change from
academic year to academic year.
You must achieve a minimum grade of C+ to qualify for transfer credit. If two postsecondary courses are required for full transfer credit, the average grade for both
courses must equal to or greater than a C+ in order to be eligible for transfer credit.
To request transfer credit:
1. Enroll and complete a CGA course equivalent at a post-secondary institution.
2. Order an unopened official transcript from the post-secondary institution you
attended and send it directly to CGA Nova Scotia once your course is complete. The
Association’s address is available on the CGA Nova Scotia website.
3. The office will review your official transcript and verify you are eligible for transfer
credit before your record is updated. You will receive email notification once your
request for transfer credit has been processed.
You should update your eligible transfer credits at least once per year prior to June
30th.
20
Examination Policies
Exam Enrollment
I
f you are enrolled in a CGA online course, your exam enrollment and fee is
included.
If you are not currently enrolled in an online CGA course through the
Association, you may be eligible for one of the following exams:
• Supplemental exam;
• Challenge exam.
NOTE: Although there are different types of exam enrollment, all students will write the same national
exam for a given course.
Supplemental
Exams
A supplemental exam is an exam re-write. This opportunity is available to you if you
achieve a grade between 50% - 64% on an online course enrollment through CGA.
A supplemental exam must be written in the next available exam session unless you
are enrolled in a course/exam or have requested an exam critique or exam re-grade
(see the Exam Critique and Exam Re-grade sections for more information). Your
opportunity to write a supplemental exam will expire if you do not write it within one
year.
Your supplemental exam enrollment includes access to the online study resources
available through BlackBoard. Your BlackBoard access will be established within five
to seven business days after your supplemental exam enrollment is processed.
You do not complete any additional course work for a supplemental exam
enrollment. Your supplemental exam will constitute 100% of your final grade for the
course.
You can waive your opportunity to write a supplemental exam and instead repeat the
course in its entirety. Your supplemental exam will be cancelled if you repeat the
course.
You are responsible for any course material changes that may occur by the time you
write your supplemental exam.
If you are unsuccessful in achieving a passing grade (minimum grade of 65%) on your
supplemental exam you must repeat the course in its entirety. A failing grade on a
supplemental exam will count as one of your three allowable attempts at the course.
NOTE: FOR PA1
AND PA2 ONLY…
Because final grades for PA1 and PA2 exams are not reported using a numerical
system, you will only be eligible for a supplemental exam if you are assigned a final
grade of ESUP by the markers who grade your exam.
21
Challenge exam
(CH)
You will be granted a challenge exam based on course work you have completed
before admission into the CGA Program when your Transcript Evaluation is
processed. A challenge exam will not be granted if you attempted a CGA course
equivalent at a post-secondary institution and failed to receive the minimum grade
requirement (C+) for transfer credit.
Your challenge exam enrollment includes access to the online study resources
available through BlackBoard. Your BlackBoard access will be established within five
to seven business days after your challenge exam enrollment is processed.
You do not complete any additional course work for a challenge exam enrollment.
Your challenge exam will constitute 100% of your final grade for the course.
You can waive your opportunity to write a challenge exam and instead repeat the
course in its entirety. Your challenge exam will be cancelled if you repeat the course.
You are responsible for any course material changes that may occur by the time you
write your challenge exam.
If you are unsuccessful in achieving a passing grade (minimum grade of 65%) on your
challenge exam, you must repeat the course in its entirety. A failing grade on a
challenge exam will count as one of your three allowable attempts at the course.
Exam Schedule
Exams must be written on the date and time specified in the current Exam Schedule
available on the CGA Nova Scotia website.
EXAM
QUALIFICATION
National exams are required for all CGA Online courses. Exams must be written
during the scheduled exam week for the session in which you enrolled. Failure to
qualify (DNQ) for an exam is equivalent to failing the course and will be counted as
one of your three allowable attempts at the course.
EXAM
QUALIFICATION
– PACE
ELECTIVES
Candidates must complete all assignments required for their PACE Elective course
and achieve a total grade of 325 to qualify to write the exam in the subject.
If you do not appear for your scheduled exam and do not request an exam deferral,
you will be withdrawn (ETR) from the exam with no refund. Moreover, you will need
to repeat the course in its entirety and qualify to write the exam again.
22
Exam Centres
CGA Nova Scotia has ten established exam centres throughout the province:
Amherst
Halifax
Antigonish
New Glasgow
Bridgewater
Sydney
Digby
Truro
Kentville
Yarmouth
You are expected to write your exam in the closest established exam centre to your
home address and your name will automatically be added to the registration list for
that location once you process your exam enrollment.
If you are not located within 100km of an established exam centre or you will not be
able to write your exam at the established exam centre closest to your home address,
you will need to apply to write at a Special exam centre.
CGA will pay the related courier costs for all exams written in Nova Scotia and
Bermuda. If you need to write your exam outside the province and not in an exam
centre established by another CGA Association, you will be responsible for paying all
associated shipping costs and exam supervisor fees.
To request to write your exam in a Special exam centre, you will need to contact the
office.
PA1 and PA2 exams must be written in an established CGA exam centre.
Exam Day
Instructions
A breach of any of the following regulations will result in disciplinary action…
STUDENT
IDENTIFICATION
You must bring government issued photo ID (e.g. driver’s license, passport, etc.) and
your CGA ID card in order to be admitted into your exam. If you do not possess these
documents, contact ops-pool@cga-alberta.org.
EXAM ROOM
CONDUCT
The exam Invigilator(s) are prohibited from discussing the exam with you in any way
before, during or after the exam. If you feel the facts, statements or requirements
for your exam questions are incomplete or ambiguous you should state this on your
answer booklet in addition to any facts, corrections or reasonable assumptions you
made in order to answer the question.
Talking, passing or receiving notes, or communicating in any manner with other
students inside or outside the exam room is strictly prohibited during the exam. It is
also an offense to leave your answer booklet exposed to the view of other students.
23
You cannot leave the exam room until the first 90 minutes have elapsed. If you finish
the exam within the last 15 minutes, you must remain seated until the exam ends.
EXAM PAPER &
ANSWER
BOOKLET
You are permitted to take your exam paper with you for all exams except those
classified as nondisclosed.
All non-disclosed exam content must be held in the strictest confidence. For a nondisclosed exam your exam paper should be submitted to the Invigilator along with
your answer booklet(s).
The following exams have a non-disclosure agreement attached to the exam paper:
EM1
QU1
LW1
PA1
PA2
If you are writing one of the above listed exams, you are required to sign the nondisclosure agreement. Failure to sign the form may result in a delay in marking your
exam.
When writing your exam:
Do…
Do Not…
Write your CGA ID number, the subject, exam centre,
language and date on all answer booklets and the
Scantron sheet you use as indicated by the boxes.
Be sure your CGA ID number is accurate and you
have the correct exam paper.
Write all of your answers in the answer booklet
provided. Answers for multiple choice questions
should be written on the Scantron sheet provided.
Write your answers on every other line(double
spaced) for essay-type questions to facilitate any
changes or additions to your original answer. Doing
this also makes it easier for your marker to read and
grade.
If your handwriting is difficult to read, you should
print your answers using block letters.
Write descriptive answers in pen (ink).
Calculations and rough work may be written in
pencil.
Clearly label your rough work to correspond with the
24
Write your name anywhere on the
answer booklet, exam paper or
Scantron sheet.
Open the exam paper until told by the
Invigilators.
Write notes to the marker (eg. “this is
my final exam attempt”, “my program
time limit is up”, etc.) in your answer
booklet.
Take unused answer booklets out of
the exam room.
Disturb your fellow students by
making unnecessary noise when
submitting your answer booklet and
leaving the exam room if you finish
early.
Continue writing after the exam is
called to an end.
Insert any additional stationary into
your answer booklet(s).
applicable exam question for the marker’s reference.
The marker will refer to this if they see you have had
difficulty with a question and may credit marks
accordingly.
Insert any additional answer booklets inside the back
cover of the first answer booklet when you are done
writing your exam. Return your completed answer
booklets to the Invigilators.
Turn in at least one answer booklet.
ALLOWABLE
EXAM ROOM
MATERIALS
You must supply your own pens, pencils, ruler, eraser and calculator. Calculators
must meet the following guidelines:
• Non-printing, silent;
• Battery operated or solar powered;
• No alpha keys (no keys allowing for text entry);
• One line of display.
No exchange or borrowing of calculators or batteries is permitted during the exam.
You cannot bring operating instructions for your calculator into the exam room.
Except for a calculator, no other mechanical or electronic devices (e.g. cell phone,
iPad, translators, etc.) are permitted in the exam room. Any bags, coats, briefcases,
backpacks, or study aids you bring must be placed at the front of the exam room
before the exam starts.
Additional materials for TX1, TX2 and CM1 exams are permitted in the exam room.
Refer to the CGA Nova Scotia website.
SPECIAL
CIRCUMSTANCES
Contact the office if you:
• Require special accommodations. The Association will do everything within its
power to accommodate your needs;
• Wish to write your FA4, AU2, FN2, MU1, TX2, PA1 or PA2 exam in French;
• Are scheduled to write two exams on the same day.
An exam will be cancelled only if the institution at which it is being written has closed
due to bad weather, etc. In the event of an exam cancellation, you will be required to
write the exam during the next available exam session.
If, during the exam, unusual circumstances occur (e.g. power outage, fire alarm, etc.)
contact the Director of Education regarding the event within one week of your
scheduled exam.
25
If you will be unable to write your exam, you can request an exam deferral up to the
Monday preceding the exam. You must officially qualify to write (QTR) the exam
before requesting an exam deferral.
Once you have qualified to write (QTR) the exam, you can submit a request by faxing
the Student Request Form.
If your request for an exam deferral is granted:
• The exam deferral will not count as one of your three allowable attempts at
the course;
• You must write your exam in the next available exam session. If you do not
appear for your exam at this time, you will be withdrawn from the exam with
no refund. Moreover, you will need to repeat the course in its entirety and
qualify to write (QTR) the exam again, if applicable;
• You are responsible for being up-to-date on any course material changes that
may have been made for the exam session in which you write your deferred
exam;
• For Foundation and Advanced courses, your final grade will be based 100% on
the exam.
No course work marks will be carried over.
An exam deferral will not be granted if you have already deferred your exam in a
previous session. A fee is charged for deferring an exam.
Exam Results
You must achieve a final grade of at least 65% in order to pass a CGA course.
All online CGA course or CGA exam grades are reported as a percentage out of 100
with the exception of PA1 and PA2. The PA1 and PA2 grading scale is as follows:
• PASS – Pass
• HP – Honours Pass
• FAIL – Fail
• ESUP – Fail but with the opportunity to write a supplemental exam
Failing an exam will not prevent you from proceeding with your CGA studies unless
the failed course is a prerequisite for a subsequent course enrollment or it is your
third attempt at a course.
If it is your third unsuccessful attempt at a course, you will be placed in Mandatory
Withdrawal (see Mandatory Withdrawal section for more information).
If you are unsuccessful in achieving 65% or better on an exam written as part of an
online CGA course enrollment or a partner challenge exam, you have the opportunity
to write a supplemental exam if you achieved a final grade between 50% - 64%.
Failing to achieve at least 65% on a supplemental exam or challenge exam means you
will need to repeat the course in its entirety.
26
All exams you write are the property of CGA Canada. Neither your original nor a
photocopy of your marked exam will be returned to you or made available for your
viewing.
Grade Appeals
For Foundation, Advanced and PACE Elective Courses...
EXAM CRITIQUE
An exam critique is a critical analysis of your examination booklet(s) by the examiner.
A critique includes a marks summary, general observations regarding your
performance and specific feedback on each answer you gave.
To request an exam critique, use the Student Request Form. A fee will be charged to
process your request. The fee will be refunded if your exam critique results in your
final grade changing from a fail to a pass.
You will need to allow a minimum of four to six weeks from the corresponding exam
critique and re-grade request deadline to receive your exam critique.
CGA Nova Scotia cannot guarantee you will receive your exam critique from CGA
Canada before the next offering of your exam. If you are eligible to write a
supplemental exam and you have requested an exam critique, you can postpone
enrolling in your supplemental exam until after you receive the results of your exam
critique.
EXAM
RE-GRADE
A re-grade includes a breakdown of your marks for each exam question and a review
of your answer booklet by the examiner. You will not receive feedback on how or
why you answered the exam questions incorrectly.
For Foundation and Advanced courses, an exam re-grade will include a review of all
submitted assignments and your exam.
For PACE Elective courses, an exam re-grade will only include a review of your exam.
To request an exam re-grade, use the Student Request Form. A fee will be charged
to process your request. The fee will be refunded if your exam critique results in
your final grade changing from a fail to a pass.
You will need to allow a minimum of four to six weeks from the corresponding exam
critique and re-grade request deadline to receive your exam re-grade. The exam
critique and re-grade request deadline for each session is available on the CGA Nova
Scotia website > Students > Important Dates.
CGA Nova Scotia cannot guarantee you will receive your exam re-grade from CGA
Canada before the next offering of your exam. If you are eligible to write a
supplemental exam and you have requested an exam re-grade, you can postpone
enrolling in your supplemental exam until you receive the results of your exam regrade.
27
COMPETENCY
REPORT &
ASSESSMENT
REVIEW
For PA1 or PA2 Courses...
If you receive a fail or supplemental exam (ESUP) result for your PA1 or PA2 exam,
you will receive detailed feedback in the form of a Competency Report that outlines
the competency or competencies in which your performance was deficient.
If, after you receive your Competency Report, you would like to have your exam
reviewed by the examiner, you can request an Assessment Review be performed by
emailing the CGA Nova Scotia office. An Assessment Review will not provide you
with any more feedback than is already provided in your Competency Report.
NOTE: Your exam will have already been reviewed by at least two to three markers during the initial grading process.
28
Graduation: Applying for Membership
A
complete file review for potential graduates (candidates) is completed by
CGA Nova Scotia within two weeks of each exam marks release date.
Once you have successfully completed all CGA Program requirements, you
will receive instructions by email regarding the Application for Membership to
become a designated member. The Application for Membership must be made on
the prescribed form and filed with the Registrar at the CGA Nova Scotia office.
If you feel you have completed all the CGA Program requirements and have not yet
been contacted by the Association, contact the office.
Your application must be accompanied by an entrance fee in addition to the prorated
portion of the annual member dues for the months remaining in the fiscal year. The
amount of the prorated dues will be made available to you at the time of your
Application for Membership. Entrance fees and membership dues must be received
before your name can be presented to the Registrar for acceptance into membership.
You will be notified by mail once your Application for Membership has been
approved. When you have received this letter you are permitted to use the CGA
designation.
As a new CGA Member, you will be issued both CGA Nova Scotia and CGA Canada
certificates which will be presented to you at the next Convocation ceremony. You
will be sent detailed information regarding the Convocation ceremony in the fall.
29
Fee Structure and Pre-Requisites
Registration Fee
Basic Tuition Fee
$535.00
NOTE: First time registrants in term 3 and 4 will pay a pro-rated amount. See
Registration Policies.
ALL fees are non-refundable unless otherwise noted in the handbook.
Foundation
Studies
Advanced Studies
PACE
Course
Fee
Pre-requisites
FA1
650
None
EM1
650
None
LW1
650
None
FA2
650
FA1
QU1
650
None
MA1
650
FA1
CM1
650
None
FA3
650
FA2
BC1
275
Levels 1-3
FN1
650
FA2, EM1
MS1
650
FA1
Course
Fee
Pre-requisites
MA2
750
MA1, QU1
TX1
750
FA3
AT1
750
FA3, FN1, MA1
AU1
750
FA3, QU1, MS1
BC2
275
AU1
FA4
750
FA3, BC1, FN1
Course
Fee
Pre-requisites
AU2
785
AU1, BC2, FA4
MU1
785
AU1, BC2
TX2
785
TX1
FN2
785
FN1
MS2
PF1
785
785
MS1
FA3, MA2, AU1
PA1
PA2
950
950
30
Application and
Registration Fees
Application for
Admission
75
Transfer Credit
35
Entrance
150
Challenge
350
Supplemental
250
Supplemental – PA
465
Exam Re-grade
200
Exam Critique
225
Exam Deferral Fee
125
Associated
Examination Fees
Associated Course
Fees
Late Assignment
Course withdrawal
Laurentian
University Courses
40
125
LU HBCom – 6cr
1,345
LU HBCom – 3cr
740
LU MBA – 6cr
2,343
LU MBA – 3cr
1,128
31
Transfer Credit Policy
FA1
EM1
LW1
SAINT MARY’S UNIVERSITY
ACC 2241/2242
ECO 1201/1202
CMLW 2201
ACADIA UNIVERSITY
BUSI 1013/2033
ECON 1013/1023
BUSI 3613/3623
FA2
QU1
MA1
CM1
ACC 3341/3342
MGSC 1206/2207
ACC 3333/3334
degree
BUSI 3073
ECON 2613/ BUSI 3063
BUSI 2013/3113
degree
FA3
FN1
MS1
MA2
BC1
ACC 3341/3342
FIN 2360/3361
ACC 3323
ACC 3334/4470
ACC 3341/3342
BUSI 3083
BUSI 2223/2233
BUSI 1703/2803
N/A
BUSI 3073/3083
AT1
AU1
TX1
FA4
BC2
ACC 3345
ACC 4450
ACC 4453/4454
ACC 4443/4444
ACC 4450
BUSI 4013
BUSI 4113
BUSI 3223
BUSI 4073/4083
N/A
CGA
DALHOUSIE UNIVERSITY
MOUNT ST VINCENT UNIVERSITY
FA1
EM1
LW1
COMM 1101
EC 1101/1102
COMM 2603
BUS 2221/2222
EC 1101/1102
BUS 2259
FA2
QU1
MA1
CM1
COMM 3105
COMM 2501/2502
COMM 2102/3116
degree
BUS 3325
MATH 2208/2209
BUS 3320/4425
degree
FA3
FN1
MS1
MA2
BC1
COMM 3111
COMM 2202/2203
COMM 1502/3511
N/A
COMM 3105/3111
BUS 3326
BUS 3360/3361
BUS 2255/4415
BUS 4426
BUS 3325/3326
AT1
AU1
TX1
FA4
BC2
N/A
COMM 3114
COMM 4120
COMM 3111/4101/4102
N/A
BUS 4428
BUS 3343
BUS 3324
BUS 4423/4424
N/A
32
CGA
FA1
EM1
LW1
ST FRANCIS XAVIER UNIVERSITY
BSAD 221/223
EC 101/102
BSAD 351
CAPE BRETON UNIVERSITY
BUS 121/122
ECON 101/102
BUS 251/252
FA2
QU1
MA1
CM1
BSAD 323/324
MATH 205/STAT 201
BSAD 321/322
degree
BUS 325
BUS 182/282
BUS 321/421
degree
FA3
FN1
MS1
MA2
BC1
BSAD 323/324
BSAD 341/342
BSAD 419
BSAD 322/427
BSAD 323/324
BUS 326
BUS 341/342
BUS 181/284
N/A
BUS 325/326
AT1
AU1
TX1
FA4
BC2
BSAD 424
BSAD 425
BSAD 454
426/428
N/A
BUS 424
BUS 427
BUS 451/452*
N/A
N/A
CGA
UNIVERSITAIRE STE ANNE
NSCC
ATHABASCA
FA1
EM1
LW1
COM 101/1023
ECO 1013/1023
DRO 2023
ACTG 1000/2000/
ACCT 253
ECON 247 & 248
LGST 369
FA2
QU1
MA1
CM1
COM 2013
MAT 1213/1223
COM 3113/3133
degree
ACTG 2010/3001
FA3
FN1
MS1
MA2
BC1
COM 2023
FIN 3013/3023
ADM 1133/2133
N/A
COM 2013/2023
ACCT 352
FNCE 370
CMIS 351
ACCT 454
ACCT 351/352
AT1
AU1
TX1
FA4
BC2
N/A
N/A
N/A
N/A
N/A
ACCT 453
ACCT 460
TAXX 301
ACCT 451
N/A
LEGL 2000
COMM 1205/2215
33
ACCT 351
MGSC 312 & 301
ACCT 355
degree
Course Schedule
FOUNDATION STUDIES
Session 1
Session 2
Session 3
Session 4
SEP – DEC
DEC – MAR
MAR – JUN
JUN - AUG
FA1
LW1
FA1
FA1
LW1
EM1
LW1
EM1
LEVEL 1
Financial Accounting 1
Business Law
Managerial Economics
EM1
LEVEL 2
Financial Accounting 2
Communications
Quantitative Methods
Management Accounting 1
FA2
CM1
FA2
CM1
QU1
MA1
CM1
QU1
MA1
LEVEL 3
Financial Accounting 3
Managerial Finance
Information Systems 1
Business Case 1
FA3
MS1
BC1
ADVANCED STUDIES
FA3
FN1
BC1
FN1
MS1
BC1
BC1
Session 1
Session 2
Session 3
Session 4
SEP – DEC
DEC – MAR
MAR – JUN
JUN - AUG
FA4
TX1
LEVEL 4
Financial Accounting 4
Taxation 1
Accounting Theory
Management Accounting 2
Introductory Audit
Business Case 2
PACE ELECTIVES
Advanced Finance
Internal Auditing
Advanced Information
Systems
Advanced Taxation
Advanced Audit
Public Finance
PACE CAPSTONE
Issues in Professional Practice
Strategic Financial
Management
FA4
MA2
TX1
AT1
MA2
BC2
BC2
AU1
BC2
FA4
TX1
AT1
MA2
AU1
BC2
Session 1
Session 2
Session 3
Session 4
SEP – DEC
DEC – MAR
MAR – JUN
JUN - AUG
FN2
FN2
MU1
MU1
MU1
MS2
TX2
AU2
AU2
PF1
MS2
TX2
AU2
PF1
Session 1
Session 2
Session 3
Session 4
SEP – DEC
DEC – MAR
MAR – JUN
JUN - AUG
PA1
PA1
PA2
PA2
34
Course Schedule – Laurentian
1
H B. Comm
Session 1
Session 2
Session 3
Session 4
SEP – DEC
DEC –
MAR
MAR – JUN
JUN AUG
OR1
HC1
MM1
HR1
SP1
PT1
MBA
OR1
OR1
HC1
MM1
SP1
MM1
HR1
SP1
RK1
OM1
OM1
PT1
RK1
OM1
Session 1
Session 2
Session 3
Session 4
SEP – DEC
DEC –
MAR
MAR – JUN
JUN AUG
OR2
SP2
HR2
MM2
GM2
PT2
OR2
SP2
HR2
MM2
OL2
OM2
RK2
RM2
MM2
GM2
PT2
OL2
OM2
RK2
In the past these courses have been closed well before the enrolment
deadlines so Students should enrol as early as possible to assure themselves
of a place.
1
Students taking Laurentian Courses need to confirm the availability and schedule of courses with Laurentian.
35
Exam Schedule
Certified General Accountants Association of Canada
2012- 2013 Examination Timetable
 DENOTES CHALLENGE/SUPPLEMENTAL EXAM ONLY - NO COURSE
MONDAY
December 2012 (Session 1)
TUESDAY
WEDNESDAY
THURSDAY
THURSDAY
FRIDAY
SATURDAY
Nov-26
Nov-27
Nov-28
Nov-29
Nov-29
Nov-30
Dec-1
6:30pm10:30pm
4 Hrs
6:30pm-10:30pm
4 Hrs
6:30pm9:30pm
3 Hrs
6:30pm9:30pm
3 Hrs
6:30pm10:30pm
4 Hrs
6:30pm9:30pm
3 Hrs
9:00am1:00pm
4 Hrs
PA1
PA2
FA2
FA1
AU2
CM1
TX2
OR2
FA4
SP2
MA2
OR1
MA1
MS1
MU1
FA3
LW1
HC1
GM2
PT1/2
MM2
SP1
MM1
HR1/HR2
Last date to request translation - September 25, 2012
Marks Release Date - January 29, 2013
Last date to request Regrades and Critiques - March 1, 2013
 DENOTES CHALLENGE/SUPPLEMENTAL EXAM ONLY - NO COURSE
MONDAY
March 2013 (Session 2)
TUESDAY
WEDNESDAY
THURSDAY
FRIDAY
SATURDAY
Mar-11
Mar-12
Mar-13
Mar-14
Mar-15
Mar-16
6:30pm10:30pm
4 Hrs
6:30pm-9:30pm
3 Hrs
6:30pm9:30pm
3 Hrs
6:30pm9:30pm
3 Hrs
6:30pm9:30pm
3 Hrs
9:00am1:00pm
4 Hrs
FA4
AT1
EM1
FA2
AU1
MS2
OL2
FA1
QU1
MA1
FA3
FN2
FN1
MM2
TX1
MA2
PF1
CM1
OR1
RK1/2
MM1
AU2
SP1
RM2
OM2
OM1
Last date to request translation — December 11, 2012
Mark Release Date - April 30, 2013
Last date to request Regrades and Critiques - May 31, 2013
 DENOTES CHALLENGE/SUPPLEMENTAL EXAM ONLY - NO COURSE
36
MONDAY
June 2013 (Session 3)
TUESDAY
WEDNESDAY
THURSDAY
THURSDAY
FRIDAY
SATURDAY
June-10
June-11
June-12
June-13
June-13
June-14
June-15
6:30pm10:30pm
4 Hrs
6:30pm-10:30pm
4 Hrs
6:30pm9:30pm
3 Hrs
6:30pm9:30pm
3 Hrs
6:30pm10:30pm
4 Hrs
6:30pm9:30pm
3 Hrs
9:00am1:00pm
4 Hrs
MS2
FA4
AU1
EM1
TX2
CM1
AU2
PA2
FN2
TX1
LW1
OL2
FA2
MU1
OR2
PA1
MS1
FA3
QU1
OM1
FN1
AT1
FA1
SP1
MA1
SP2
HR1/HR2
HC1
OR1
Last date to request translation — March 19, 2013
Mark Release Date - July 30, 2013
Last date to request Regrades and Critiques - August 30, 2013
 DENOTES CHALLENGE/SUPPLEMENTAL EXAM ONLY - NO COURSE
MONDAY
Sept-2
September 2013 (session 4)
TUESDAY
WEDNESDAY
THURSDAY
FRIDAY
SATURDAY
Sept-6
Sept-7
Sept-3
Sept-4
Sept-5
6:30pm-10:30pm
6:30 pm –
9:30 pm
6:30pm –
9:30pm
4 Hrs
3 Hrs
3 Hrs
FA4
AT1
AU1
MU1
EM1
CM1
PF1
LW1
MA2
TX1
RK1/2
PT1/2
OM1
MM1
MM2
GM2
OM2
Last date to request translation — May 14, 2013
Mark Release Date - October 29, 2013
Last date to request Regrades and Critiques — November 29, 2013
.
37
Laurentian HBComm Program of Study
T




he 120 credit online Honours Bachelor of Commerce (H.B.Com) program
consists of the following:
CGA Foundation Studies courses - Levels 1 to 3 (48 credits)
CGA Advanced Studies courses - Level 4 – including FA4 (27 credits)
CGA PACE elective (3 credits)
Laurentian University online business courses (30 credits)
H.B.Com additional requirements (12 credits)

CGA Foundations
Studies courses
To be admitted into the online H.B.Com program, a CGA student must have
successfully completed the CGA Foundation Studies or a CGA deemed equivalent
program of studies. Students will be granted a block transfer of 48 credits towards the
H.B.Com degree for the successful completion of the CGA Foundation Studies.
CGA Advanced
Studies courses
Students must successfully complete their CGA Advanced Studies to obtain 21 credits
towards the H.B.Com. CGA Advanced Studies are composed of:
Taxation 1 (6 credits)
Auditing 1 and Business Case 2 (6 credits)
Management Accounting 2 (6 credits)
Accounting Theory 1 (3 credits)
Financial Accounting 4 (6 credits)
CGA Advanced Studies may have been completed prior to admission into the online
H.B.Com program. Once completed, the 27 credits will be transferred to the
H.B.Com program.
**Important**
The maximum number of credits allowed for transfer from a diploma to the H.B.Com
degree is 60 credits (48 credits for the CGA Foundation studies courses and 12 credits
for the H.B.Com Additional Requirements ). Regardless of the number of credit hours
in a diploma, Laurentian University will not also accept courses completed as part of a
diploma as transfer credit for courses at the Advanced Studies (Level 4) level.
Where a student has completed CGA Advanced Studies equivalents within a college
diploma, Laurentian will allow the student to substitute equivalent credits from any
other subject area provided the substitute courses are either taken through a university
or transferable to a university. Laurentian, will also accept transfer credit for Level 4
courses where they are taken at a college or technical institute in addition to the
Diploma, or as part of a degree program at a university, university college or technical
institution.
For example:
Students may have been granted exemption for CGA level 4 courses (TX1 or AU1)
because of equivalent courses completed within their diploma. In such cases, the
students would complete an equivalent number of credits in a subject area of their
choosing (i.e. philosophy) through either a University or college program that has an
established transfer credit policy with a University.
CGA PACE courses
Students must successfully complete one of the following CGA PACE electives to
obtain 3 credits towards the H.B.Com:
Advanced External Auditing (3 credits)
Advanced Corporate Finance (3 credits)
Information Systems Strategy (3 credits)
Internal Auditing and Controls (3 credits)
Public Sector Financial Management (3 credits)
Advanced Personal and Corporate Taxation (3 credits)
The PACE elective may have been completed prior to admission into the online
H.B.Com program. Once completed, the 3 credits will be transferred to the H.B.Com
program.
Laurentian
University online
business courses
The Laurentian University H.B.Com business courses are the "residency requirements"
for all CGA students. Students must complete the following online courses at
Laurentian University for a total of 30 credits towards the H.B.Com.:
COMM 2045 (OR1):
COMM 2035 (MM1):
COMM 2055 (OM1):
COMM 4005 (SP1):
COMM 4995 (IN1):
Organizational Behaviour (6 credits)
Marketing Management (6 credits)
Operations Management (6 credits)
Strategic Management and Policy (6 credits)
Internship (6 credits)**
** The internship may be replaced with COMM 4405/HC1: Humanist Issues in
Commercial Practice (6 credits) or with the completion of COMM 4506/PT1: Project
Management (3 credits) and COMM 4736/RK1: Risk Management (3 credits).
H.B.Com additional
requirements
Students with a three-year or equivalent college diploma will receive a transfer of
credits for the H.B.Com additional requirements. Students, who do not hold a college
diploma, must complete 12 credits of elective Laurentian University courses at the
undergraduate level or equivalent.
CGA NOVA SCOTIA
Student Handbook 2012-2013
CGA Nova Scotia
1801 Hollis Street Suite 230
Halifax, NS B3J 3N4
Phone 902.425.4923 • Fax 902.425.4983
www.cga-ns.org