COUNT YOURSELF INGRADUATE CERTIFICATE IN PROFESSIONAL ACCOUNTING

WWW.MCGILL.CA/SCS-ACCOUNTING

CPA Canada Professional Education Program

FOR WHAT YOU’VE GOT IN MIND.

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Step into the world of professional accounting.

Whatever the field of business, professional accounting has an impact. It is a foundation – an essential pillar – of any commercial enterprise. No matter what business interests you, accounting is sure to play a pivotal role in its success. McGill’s Graduate Certificate in Professional Accounting (GCPA) will prepare you to respond to the growing demand for CPA insights and expertise in Canadian and international business.

“THIS CERTIFICATE WILL OPEN DOORS TO LUCRATIVE, FULFILLING, PROFESSIONAL CAREER OPPORTUNITIES.” DR. CARMEN SICILIA DIRECTOR, CAREER AND PROFESSIONAL DEVELOPMENT

The Graduate Certificate in Professional Accounting (GCPA), accredited as a profes-sional education program of CPA Canada, separates entry-level bookkeepers from independent auditors, chief financial officers, senior executives, estate planners, start-up business advisors, business planners, accounting systems advisors and administrators, financial management consultants and financial or taxation planners.

You will acquire the in-depth, specialized skills in financial analysis and diagnostic capabilities that you need to write the National CPA Common Final Examination (CFE) to join the world of accounting and become an independent Chartered Professional Accountant (CPA).

BECOME A PROFESSIONAL TODAY

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CANADA’S LEADING UNIVERSITY

McGill University is one of Canada’s top universities. High educational standards and a reputation for excellence make McGill graduates highly attractive in the competitve job market.

INSTRUCTORS

EXPERIENCE GOES A LONG WAY.

Our instructors don’t just teach; they do. Highly qualified professionals, they have extensive, practical expertise in their fields. Their knowledge will give you valuabe insights into the real world of professional accounting and finance.

ADVISING SERVICES

ADVISING GOES A LONG WAY.

Connect with Client Services, where our knowledgable and supportive advisors can offer program advice, career planning workshops, student support, and so much more. Just ask us!

Go to http://www.mcgill.ca/continuingstudies/prospective-students/advising-services for more information.

FINANCIAL AID

A lack of financial resources shouldn’t pose a barrier to achieving your career goals. Donor-funded scholarships and bursaries make it possible for hardworking adults to pursue their studies, improve their knowledge and skills, and transform their careers and lives, while coping with the demands of work and family life.

Find information about financial support at www.mcgill.ca/ continuingstudies/giving/our-donors/scholarships-bursaries

THE MCGILL ADVANTAGE

Rima Hindo Coordinator, Accounting and Finance

Rima holds a CPA designation and earned a bachelor of commerce from Concordia University, a joint MBA from York and Northwestern universities, as well as a postgra-duate diploma in public accounting from McGill University.

A native of Montreal, she’s earned extensive international experience inaccounting and finance, where her work centred on the healthcare and financial service industries. She’s also served as a privacy subject matter expert, corporate trainer and adjunct professor of managerial accounting.

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PROGRAM STRUCTURE

GRADUATE CERTIFICATE IN PROFESSIONAL ACCOUNTING (GCPA) PROGRAM

The Graduate Certficate in Professional Accounting (GCPA) program consists of 8 courses (24 credits) offered over a 2-year period, starting in either fall or winter terms:

• 4 core courses

• 2 options

• 2 capstone courses

These courses are designed to help students to develop core competencies in professional accounting practices and prepare students for the National CPA Common Final Examination (CFE).

Graduate Certificate in Professional Accounting

FALL

WINTER

WINTER

FALL

FALL

WINTER

WINTER

SUMMER

Students write the Common Final

Exam in May

Students write the Common Final Exam in September

Entrance Requirements

Core 1

Issues in Professional Accounting 1

Strategic Aspects of Accounting 1

Core 2

Issues in Professional Accounting 2

Strategic Aspects of Accounting 2

Elective Modules Students choose 2 of the following: • Practice of Taxation • Accounting & Performance Management • Assurance Services • Financial Business Analysis Public Accounting candidates MUST choose • Practice of Taxation • Assurance Services

Capstone Module 1 Integrative Analysis (4 credits)

Capstone Module 2 Examp Preparation (0 credit course, extra fees apply)

Core Courses 12 credits

Complementary Courses 8 credits

Integrative Courses 4 credits

Common Final Examination

Undergraduate degree

• Minimum CGPA 3.0 on 4.0 • Minimum B- in all prerequisite courses

Note: Meeting the minimum requirements does not guarantee admission.

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COURSE INFORMATION

CORE COURSES

Students must take 4 core courses (12 credits). These courses are prerequisites for optional and capstone courses.

ACCT 653 Issues in Professional Accounting I (3 Credits)

• Fundamental concepts in financial accounting and reporting, including technically complex accounting issues and their audit, performance management, tax and finance implications, are integrated into decision-making.

ACCT 654 Issues in Professional Accounting II (3 Credits)

• Fundamental concepts in financial accounting and reporting, including technically complex accounting issues and their audit, performance management, tax and finance implications, are integrated into decision-making and strategies through case scenarios.

ACCT 663 Strategic Aspects of Accounting I (3 Credits)

• Corporate governance, strategy, risk management and management reporting needs, with a particular emphasis on their integration into accounting practice, finance and taxation. Formulating deliberate and emergent strategies and translating those strategies into specific objectives and actions, which are used in decision-making.

ACCT 664 Strategic Aspects of Accounting II (3 Credits)

• Corporate governance, strategy, risk management and management reporting needs, with a particular emphasis on their integration into accounting practice, finance and taxation. Emphasis is also placed on competence required to build good monitoring and control systems and perform financial analysis for different entities. Case scenarios are used to integrate these concepts into decision-making.

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OPTIONAL COURSES

Students choose 2 optional (complementary) courses (8 credits). For the right to practice in Public Accounting, students must choose:

• ACCT 683 Practice of Taxation

• ACCT 687 Assurance Services

ACCT 683 Practice of Taxation (4 Credits)

Prerequisite: ACCT 653, ACCT 654 ACCT 663, ACCT 664

• Providing taxation services and guidance. Helping individuals and corporations to minimize taxes and meet their objectives, while complying with tax laws and regulations. Addressing compliance and tax-planning issues for individuals, corporations and, to a lesser extent, partnerships and trusts. Recognizing the interrelationship between financial-reporting decisions and taxation and the importance of taking taxes into account in business and investment decisions.

ACCT 685 Accounting & Performance Management (4 Credits)

Prerequisite: ACCT 653, ACCT 654, ACCT 663, ACCT 664

• Applying conceptual frameworks for strategy, governance, risk, and performance in complex settings. Contributing to strategic decision-making and supporting effective governance, managing and mitigating risk, and assessing overall performance management. Focuses on improving your performance and delivering sustainable value.

ACCT 687 Assurance Services (4 Credits)

Prerequisite: ACCT 653, ACCT 654, ACCT 663, ACCT 664

• Performing internal audit projects and external assurance engagements. Understanding how governance plays a key role, assessing the need for an engagement, and developing and performing key procedures, such as documenting and reporting results. Primarily designed for students who wish to practice public accounting or work in internal audit, this course will benefit a wide range of students, because it focuses on key concepts of auditing, such as risk, materiality, and internal control, which have broad workplace applications.

ACCT 689 Financial Business Analysis (4 Credits)

Prerequisite: ACCT 653, ACCT 654, ACCT 663, ACCT 664

• Developing overall finance policies. Identifying, analyzing, evaluating and recommending investment and financing decisions. Applying appropriate finance principles and conceptual approaches to determine appropriate courses of action. Providing finance-related services, either individually or as part of a larger team, understanding when the advice of a financial specialist is required, and understanding and communicating with other financial professionals.

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CAPSTONE COURSES

Students must take 2 capstone courses (4 credits). These modules integrate their knowledge of core competencies with practical experience in real case scenarios. Module 1 is an introductory course. Module 2, which is offered for an additional fee, prepares students for the National CPA Common Final Examination (CFE).

ACCT 695 Integrative Analysis (4 credits)

• Integration of the enabling competencies and the six technical competency areas required of a CPA. Developing strategic leadership capabilities and the ability to bring an integrated perspective to decision-making, including professional and ethical behaviour, problem-solving and decision-making, communication (both written and oral), self-management, teamwork and leadership.

ACCT 699 Common Final Examination Preparation (0 credits)

• Using complex and highly integrative cases that simulate real-life business issues, students will apply the technical and enabling competencies acquired during the GCPA program. Practice developing responses to business simulations and communicating a well-structured response. Note: Additional fees are charged for this course.

BASE CAMP

Career and Professional Development offers a Base Camp for students in the GCPA Program during the first weeks of the Fall and Winter semesters so that students can better prepare for the Program. Base Camp includes a variety of activities, such as instruction and practice on accounting case analysis, writing and presentation preparation, as well as, personalised coaching during the Fall and Winter semesters. These activities are highly recommended as they are an excellent complement to the program. The fee for this optional Base Camp is $250.00.

CPA PEP REGISTRATION

Once admitted and registered in the GCPA, you must register in the Ordre des CPA du Québec’s Professional Education Program (PEP) as soon as your first term begins. After paying your professional fees to the Order (refer to the CPA Quebec website for the fee information http://CPAQuebec.ca/home.html), you will have the right to access the educational material and Securexam (CA) software. NOTE: You must have a PC laptop to use this software.

“IN MY PURSUIT OF AN ACCOUNTING DESIGNATION, MCGILL’S SCHOOL OF CONTINUING STUDIES REALLY HELPS ME TO OBTAIN THE RIGHT QUALIFICATIONS AND MEET THE CHALLENGES OF MARKET GLOBALIZATION, TECHNOLOGICAL DEVELOPMENT AND SO MUCH MORE.” GABRIELA PAPAIANI STUDENT

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ADMISSION REQUIREMENTS

This competitive program admits a limited number of highly qualified students to each fall and winter term. Meeting the minimum requirements, as outlined below, does not guarantee admission into the Graduate Certificate in Professional Accounting (GCPA) program.

What admissions qualifications do I need? For admission to the McGill Graduate Certificate in Professional Accounting program, you must have:

• A Bachelor of Commerce (BCom) degree with a major or honours in accounting from a recognized Canadian university with a minimum cumulative grade point average (CGPA) of 3.0 on a 4.0 scale.

• Completed the following 11 mandatory prerequisite courses or their equivalent with minimum grades of B minus (B-) as part of your BCom degree program. Note: All 11 mandatory prerequisite courses (combined) must add up to a minimum cumulative grade point average (CGPA) of 3.0 out of 4.0.

o ACCT 351 Intermediate Financial Accounting 1 o ACCT 463 Management Control o ACCT 352 Intermediate Financial Accounting 2 o ACCT 475 Principles of Auditing o ACCT 361 Management Accounting o ACCT 486 Business Taxation 2 o ACCT 362 Cost Accounting o BUSA 364 Business Law 1 o ACCT 385 Principles of Taxation o FINE 342 Finance 2 o ACCT 453 Advanced Financial Accounting

• If you do not have a Canadian BCom (major or honour in accounting), you must have a recongnized Bachelor’s degree in any other discipline with a minimum cumulative grade point average (CGPA) of 3.0 on a 4.0 scale and must have completed the Diploma in Accounting at the McGill School of Continuing Studies. You must also complete the following 14 mandatory prerequisite courses with minimum grades of B-. Note: All 14 mandatory prerequisite courses (combined) must add up to a minimum cumulative grade point average (CGPA) of 3.0 out of 4.0.

o CCAU 511 Auditing 1 o CCLW 511 Law 1 o CCFC 511 Financial Accounting 1 o CCTX 511 Taxation 1 o CCFC 512 Financial Accounting 2 o CCTX 532 Taxation 2 o CCFC 513 Financial Accounting 3 o CFIN 512 Corporate Finance o CCMA 511 Managerial Accounting 1 o CFIN 522 Applied Topics: Corporate Finance o CCMA 522 Managerial Accounting 2 o CMIS 541 Information Systems for Managers

o CCMA 523 Managerial Accounting 3 o CPL2 552 Strategic Management

NOTES: • CPA Canada Prerequisite Education Program (PREP) courses are not acceptable as prerequisites for entry into the McGill Graduate Certificate in Professional Accounting (GCPA) program. • There is no appeal process for students with a CGPA of less than a 3.0 out of 4.0.

COMPUTER REQUIREMENTS

Students in the Graduate Certificate in Professional Accounting program are required to have a PC laptop. Apple laptops cannot be used.

LANGUAGE REQUIREMENTS

Proof of English Language Proficiency is required for admission.

What is proof of English language proficiency?

All applicants must demonstrate an adequate level of proficiency in English prior to admission, regardless of citizenship status or country of origin as per the Language Policy of the School of Continuing Studies.

To learn more about the Language Policy, please visit the following website: http://www.mcgill.ca/ continuingstudies/current-students/academic-policies/language-policy.

GRADUATE CERTIFICATE IN PROFESSIONAL ACCOUNTING

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HOW TO APPLY

DEADLINES FOR ADMISSION APPLICATIONS

> For Canadian citizens and Permanent Residents

FALL May 1 WINTER December 1

In order to apply for this program you need to be a Permanent Resident or a Canadian citizen.

APPLY ONLINE

Please select the link below to become familiar with steps 1 to 4 of the application process: http://www.mcgill.ca/continuingstudies/prospective-students/apply/graduate-programs

READY TO APPLY

Before beginning make sure you have: – a credit card on hand (Visa or MasterCard) – a valid email address

1. Stay on http://www.mcgill.ca/continuingstudies/prospective-students/apply/graduate-programs and, in Step 5, click on “APPLY HERE NOW”. 2. Click on the red bold “Apply Now” on the “Application for Admission” page. Do not apply through “uApply”. 3. Fill in the login information on the “Admissions Login” page. 4. Fill in the “Biographical Information”. 5. On the “Apply for Admission” page, fill in information, as requested. 6. When asked: “What are you applying for at McGill?”, click on “Continuing Studies” 7. Select the program to which you are applying on the “Program Choice Selection” page. 8. For the Graduate Certificate in Professional Accounting Program select: “Certificate Professional Accounting” 9. Continue to fill in the remainder of the application. Note: All sections to be completed are indicated in the text box on the left side of the screen.

Apply online, using Minerva, McGill University’s web-based Student Information System. http://www.mcgill.ca/continuingstudies/prospective-students/apply/graduate-programs

SUBMITTING YOUR DOCUMENTS

Once you apply online, you will receive a confirmation email providing you with a McGill ID and 6-character PIN. You will need to use this information to log into Minerva (www.mcgill.ca/minerva), so that you can upload documents required for admission.

Please have your Educational Institution send any official transcripts directly to McGill University’s School of Continuing Studies at the following address:

McGill University School of Continuing Studies Client Services 688 Sherbrooke Street West, Suite 1199 Montreal, QC H3A 3R1 CANADA

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WHAT DOCUMENTS DO I SEND IN?

Your application will not be processed until we receive all supporting documents. Please ensure that your documents are valid (not expired) and legible.

After you apply online, please check Minerva to verify whether we have received your supporting documents. We update this information regularly as we receive documents.

SUPPORTING DOCUMENTS

• When applying online, submit a copy of your transcript. Once you have completed your online application, you will need to submit official transcripts. (Please refer to step 4 on the “Supporting documents” page of our website for more information on transcript requirements.)

⎯ • If you have not yet graduated, you need to provide a letter from your university stating the intended graduation date.

⎯ • Copies of two valid pieces of identification, such as a birth certificate, passport or Canadian Citizenship card (copy both sides)

⎯ • Proof of English Language proficiency (See Language Requirements)

⎯ • Letter of Intent

⎯ • Two letters of reference

IMPORTANT:

After admission to the program and before registration, you will have to prove your residency status, which will determine your tuition fees. For more information please visit the following link: http://www.mcgill.ca/continuingstudies/current-students/registration

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FEES

TUITION FEES

Tuition fees for the Graduate Certificate in Professional Accounting (GCPA) program are charged on a per-credit basis. Twenty-four (24) credits are required to complete the CPA program. An additional fee of $2000.00 will be charged for ACCT 699, the Common Final Exam preparatory course. For complete information, see FEES at: https://www.mcgill.ca/continuingstudies/current-students/fees.

Fees are determined by your residency status. To determine whether you will have to pay Quebec or non-Quebec (Canadian or Permanent Resident) rates, please consult “Continuing Studies Fees” on the Student Accounts website at http://www.mcgill.ca/student-accounts/tuition-fees/tuition-and-fees.

Students who accept the offer of admission to the GCPA program are required to pay the Registration Deposit Fee of $300.00 (CDN, Visa or MasterCard). This fee is applied toward the tuition fee and is non-refundable.

All fees are subject to annual review. The University reserves the right to make changes without notice to the published scale of fees. Course fees are exempt from federal and provincial taxes (GST and QST).

PROGRAM POLICIES

INTEGRITY Students are expected to uphold McGill’s values regarding academic integrity and should inform themselves of University policies relating to their rights and obligations. Guidelines may be found in the Hand-book on Student Rights and Responsibilities at https://www.mcgill.ca/deanofstudents/rights/.

TIME LIMIT The time limit to complete the GCPA Program at McGill University School of Continuing Studies is 5 years from the date of entry.

CONFIRMING YOUR ACCEPTANCE Any applicant who fails to confirm by the date specified in the acceptance letter will forfeit their space in the program, and will be required to re-apply.

INACTIVE REGISTRATION Students who withdraw from all courses in a semester are no longer registered. Should a student fail to register and complete GCPA courses in 3 consecutive semesters (one year), the student will be asked to with-draw from the program. The student would then be required to re-apply to the program, should they wish to continue at some future date.

FAILURE POLICY The Faculty of Graduate & Postdoctoral Studies Regulations stipulates that students who receive one course failure will be put on probation. One more failure (i.e. two in total) and the student will be required to with-draw from the program. The failure of a supplemental exam in a course is considered a second failure. Students who are required to withdraw from the program can apply to the appeals process. Further information can be obtained through Client Services at the School of Continuing Studies.

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WWW.MCGILL.CA/SCS-ACCOUNTING

FOR WHAT YOU’VE GOT IN MIND.