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¡¡¡¡Designated Calculator and Computer Requirements
¡¡¡¡CALCULATOR
¡¡¡¡New students are required to purchase a standard calculator identified
with the CGA logo. Students are encouraged to become familiar with the
calculator during assignment preparations.
¡¡¡¡The GGA calculator is the only one allowed during CGA examinations.
No exceptions will be considered.
¡¡¡¡COMPUTER SOFTWARE
¡¡¡¡Students in Levels 2, 3, 4 or the BAccS program must have access to
a legitimate copy of Microsoft Office 97 Professional or Microsoft Office
2000.
¡¡¡¡In addition, Financial Accounting 2/PS1 and Financial Accounting 3/PS2
require the use of ACCPAC for Windows (version 4), which is included on
the course Internet CD.
¡¡¡¡Students enrolled in courses at the PACE level require access to Microsoft
Excel (version 7 or higher).
¡¡¡¡COMPUTER HARDWARE
¡¡¡¡Recommended Student Computer System
¡¡¡¡Students planning to purchase new computers and printers for use in
the CGA program should acquire computer systems with the recommended features.
These systems exceed the minimum requirement for 1999/2000 and are recommended
for those beginning or continuing in the program. There is noguarantee
that the recommended system specified for 1999/2000 will be adequate for
future years.
¡¡¡¡Minimum Student Computer System
¡¡¡¡These minimum systems are not recommended for new purchases and may
not be adequate for future years.
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Recommended computer system¡¡¡¡ ¡¡¡¡¡¡¡¡ Minimum computer.
¡¡¡¡System Unit¡¡¡¡ Pentium Celeron 333 MHz or faster¡¡¡¡¡¡¡¡Pentium 75 MHz or
equivalent processor
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡32 MB RAM (64 MB recommended¡¡¡¡¡¡¡¡¡¡¡¡ 32 MB RAM
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡for Windows 2000 Professional)
¡¡¡¡Disk Drives¡¡¡¡ 4 GB hard drive or larger¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡1.6 GB hard drive or
larger (bigger
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ hard drive may be necessary for Windows
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ 2000 Professional)
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡3.5" diskette drive¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡3.5¡±diskette drive
¡¡¡¡CD-ROM¡¡¡¡¡¡¡¡¡¡32x or faster CD-ROM driver ¡¡¡¡¡¡¡¡¡¡¡¡ 4x CD-ROM drive*
¡¡¡¡Ports¡¡¡¡¡¡¡¡¡¡ One or more USB port
¡¡¡¡Display¡¡¡¡¡¡¡¡ SVGA colour graphics card 15" ¡¡¡¡¡¡¡¡¡¡ SVGA colour graphics
Card14"
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡SVGA colour monitor¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡SVGA colour monitor
¡¡¡¡Sound Card¡¡¡¡¡¡Sound card with stereo speakers¡¡¡¡¡¡¡¡¡¡Sound card with stereo
speakers*
¡¡¡¡Modem¡¡¡¡¡¡¡¡¡¡ 56Kbps modem or¡¡faster internet ¡¡¡¡¡¡¡¡28.8Kbps modem or faster
internet
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡connection¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ connection
¡¡¡¡Keyboard¡¡¡¡¡¡¡¡Standard-size keyboard¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ Standard-size keyboard
¡¡¡¡Mouse¡¡¡¡¡¡¡¡¡¡ Windows-compatible mouse ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Windows-compatible mouse
¡¡¡¡OperatingSystem Windows 98 or Windows 2000 Professional¡¡Windows 95,
Window98, or Windows 2000
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ Professional
¡¡¡¡Printer¡¡¡¡¡¡¡¡ Laser printer compatible with HewLett ¡¡ Dot-matrix or ink
jet printer
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Packard LaserJet
¡¡¡¡*not required for PACE Level (except for MS2, PS2, and PS3)¡¡¡¡Course
Procedures
¡¡¡¡STUDY METHOD
¡¡¡¡The CGA educational program is a professional self-study program which
requires commitment, self-discipline, organization, and planning. Students
can expect to devote 15 hours or more per week to their studies.
¡¡¡¡Students may complete the GGA program through self-study or lectures.
Student support with regard to past examinations, questions, computer
tutorial support, counseling, etc., is available through the School of
Professional and Continuing Education.
¡¡¡¡WEEKLY ASSIGNMENTS
¡¡¡¡Each course has 10 lessons and assignments. Students are required to
complete weekly assignments, which are marked and returned. Lesson assignments
must be submitted according to the assignment schedule. Lecture students
normally hand in their assignments at the beginning of each class. Correspondence
students mail their assignments to SPACE at HKU or the nearest China Representation
Office.
¡¡¡¡In order to qualify to write the national examination at the end of
each course, a student must obtain an overall average o sixty-five percent
(65%) on 9 of 10 assignments.
¡¡¡¡COURSE MATERIAL
¡¡¡¡The course fees include all textbooks (except those normally supplied
with a previous subject), software and lesson notes for weekly assignments,
and a Student Guide. If a student is re-enrolling in a course and the
textbook is unchanged, no credit is given for textbooks.
¡¡¡¡LECTURES
¡¡¡¡Lectures help students by highlighting the important and more difficult
aspects of the course. The lecture sessions also provide a forum for students
to meet with the lecturer and fellow students to discuss problem areas
in the course.
¡¡¡¡Normally, attendance is not a prerequisite for sitting the examination,
but SPACE may impose minimum attendance requirements in certain courses.
¡¡¡¡LENGTH OF TIME IN THE STUDY PROGRAM
¡¡¡¡While the program is designed so that a student can finish in six years,
the Association recognizes that students will progress at different rates.
Ten years is, however, the maximum time permitted to complete the program.
Where exemptions are granted, this time period is proportionately less:
¡¡¡¡Required upon initial enrolment ¡¡¡¡¡¡¡¡Maximum time allowed
¡¡¡¡¡¡¡¡¡¡5 examinations ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡4 years
¡¡¡¡¡¡¡¡¡¡6-7 examinations ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡5 years
¡¡¡¡¡¡¡¡¡¡8-9 examinations ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡6 years
¡¡¡¡¡¡¡¡¡¡10-11 examinations ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡7 years
¡¡¡¡¡¡¡¡¡¡12-13 examinations ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡8 years
¡¡¡¡¡¡¡¡¡¡14-15 examinations ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡9 years
¡¡¡¡¡¡¡¡¡¡16-18 examinations ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡10 years
¡¡¡¡¡¡¡¡¡¡Bachelor's degree ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ add two years*
¡¡¡¡*This extension is granted to students who register in the CGA program
before satisfying the degree requirement.
¡¡¡¡TRANSFERS
¡¡¡¡Students who move from one region to another may continue in the study
program. Transfers of student records between regional offices are made
at the end of the academic year. Students moving during the academic year
complete the current year studies with their regional office on a correspondence
basis. In China, students must complete a minimum of four courses before
requesting a transfer. Please request Transfer Application forms from
the regional office.
¡¡¡¡Students transferring to Canada must provide proof of Canadian citizenship
or Landed Immigrant status. The original document must be presented and
certified at the regional office, and a copy attached to the Transfer
Application form.
¡¡¡¡EXAMINATIONS
¡¡¡¡Every course has a final three-hour national examination, with the exception
of ST1, COl, and PA1, which are four-hour examinations. These exams are
written by all students in Canada and affiliated international regions.
A minimum grade of 65% on the examination is required to pass each course.
Exam results are mailed to students approximately seven weeks following
the exam sitting.
¡¡¡¡Students writing supplemental exams must register by the deadline.
Students who decide not to write a supplemental exam must submit written
notice of withdrawal at least two weeks before the exam session. See Appendix
D for a complete exam timetable.¡¡
¡¡¡¡Deadline to register for/withdraw
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Supplemental¡¡¡¡¡¡¡¡¡¡Exam week¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Marks
release
¡¡¡¡Session 1¡¡¡¡ November 1,1999¡¡¡¡¡¡¡¡¡¡Nov. 30 to Dec. 5, 1999¡¡¡¡¡¡¡¡¡¡Jan.31,2000
¡¡¡¡Session 2¡¡¡¡ February 18,2000¡¡¡¡¡¡¡¡ March 7 to 11, 2000¡¡¡¡¡¡¡¡¡¡¡¡¡¡May1,2000
¡¡¡¡Session 3¡¡¡¡ May 19,2000¡¡¡¡¡¡¡¡¡¡ ¡¡ June 6 to 11, 2000¡¡¡¡¡¡¡¡¡¡¡¡ ¡¡July
31,2000
¡¡¡¡Session 4¡¡¡¡ August 18,2000¡¡¡¡¡¡¡¡¡¡ September 7 and 8, 2000¡¡¡¡¡¡¡¡¡¡October
30,2000
¡¡¡¡EXAMINATION CENTER
¡¡¡¡Tsinghua University ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡79
¡¡¡¡University of International Business and Economics¡¡¡¡¡¡¡¡¡¡¡¡80
¡¡¡¡Jinan University (Professional program)¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ 81
¡¡¡¡Jinan University (Diploma program)¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡82
¡¡¡¡Fudan University¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡83
¡¡¡¡Shanghai University of Finance and Economics¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡84
¡¡¡¡Xiamen University¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ 86
¡¡¡¡University of Hong Kong¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ 90
¡¡¡¡ACADEMIC PROFICIENCY AWARDS
¡¡¡¡CGA-Canada International awards gold and silver medals to graduating
students in recognition of the highest combined average received in Level
4 and PACE. Students must. have passed a minimum of six courses at the
fourth and PAGE level with a mark of 65% or higher on the first examination
attempt.
¡¡¡¡Reference Material
¡¡¡¡STUDENT GUIDE
¡¡¡¡Upon confirmation of enrolment a Student Guide outlining the study program’s
policies and regulations is provided. Please read it carefully and thoroughly.
¡¡¡¡MATHEMATICS FOR BUSINESS: THE CGA REFERENCE HANDBOOK
¡¡¡¡CGA students can purchase the Mathematics Reference Handbook upon entry
into the CGA program of studies. This reference text covers topics from
basic arithmetic operations, algebraic concepts, simple and compound interest,
annuities and statistics, etc.
¡¡¡¡ETHICS READINGS HANDBOOK
¡¡¡¡This mandatory handbook consists of an integrated set of readings and
commentaries on ethical issues, to which reference is made in many courses,
It is designed as an updateable document for use throughout the program.
¡¡¡¡STUDY GUIDE
¡¡¡¡This booklet, which contains tips on effective reading, studying, and
time management methods, is provided upon enrolment either as a separate
publication or included on the course CD-ROM.
¡¡¡¡CICA HANDBOOK
¡¡¡¡Students in Levels 4 and above are required to have access to the CICA
Handbook for reference. Students can access a copy through their place
of employment or by purchasing a hard copy from the regional office. To
ensure that they receive updates, students who purchase a copy should
register with the Canadian Institute of Chartered Accountants. CICA’s address
is in the front of the Handbook. The Handbook will no longer be issued
as part of course material.
¡¡¡¡Fees and Withdrawals
¡¡¡¡BASIC TUITION FEE
¡¡¡¡The Association assesses a non-refundable basic fee which represents
the fixed portion of the educational costs including national education
fees, examination sessions, student handbook, and portion of the education
administrative costs.
¡¡¡¡PAYMENT OF BASIC TUITION FEE
¡¡¡¡Students must submit payment for the basic tuition fee at the time of
registration. Partial payments will not be accepted. Students in Hong
Kong must remit payment in Canadian currency by Canadian bank draft or
money order payable to CGA-Canada, Students in China should remit payment
in RMB to the nearest China Representation Office. Students requiring
official receipts for reimbursement purposes should make the request at
the end of the academic year rather than at the completion of each examination
session.
¡¡¡¡COURSE FEES
¡¡¡¡Course fees include the costs of textbooks, lesson materials, lectures,
marking of course assignments, educational software and examination fees
(including one supplemental examination).
¡¡¡¡In Hong Kong, all course fees should be made payable to University
of Hong Kong and must accompany the course enrolment form submitted to
SPACE. Course fees are separate from the basic tuition fee. In China course
fees are remitted to the nearest China Representation Office.
¡¡¡¡REFUNDS AND WITHDRAWALS
¡¡¡¡The policy on refunds is as follows:
¡¡¡¡1. If the application is rejected a full refund will be issued.
¡¡¡¡2. Once enrolled in a course, withdrawals are at the discretion of SPACE,
University of Hong Kong. Course fees are not refunded.
¡¡¡¡3. Students in the China program should refer to the insert for the
refund policy.
¡¡¡¡Appendix A. Requirements for Hong Kong Students Who
Enrolled Before 1998/99
¡¡¡¡Students who enrolled before 1998/99 are entitled to complete the program
under the requirements in place at the time of their admission. Students
who must withdraw from the program and re-apply will be subject to program
requirements in place at the time of their re-application. See the Student
Guide for details on withdrawals and re-applications.
¡¡¡¡REQUIREMENTS FOR STUDENTS WHO ENROLLED BEFORE 1997/98
¡¡¡¡Students who enrolled before 1997/98 are required to complete or be
exempted from 17 courses (see page 37).
¡¡¡¡Regardless of prior studies, all pre-1997/98 students must complete
the professional certification requirements of: ¡¡¡¡¡¡
Financial Accounting 4 (FA4)
Finance 2 (FN2) (or CO1 if eligible)
Auditing 2 (AU2)
Taxation 1 (TX1) or Taxation 2 (TX2)
Practice Set 3 (PS3)
¡¡¡¡Students must also demonstrate advanced practical experience (see page
13 for an overview of the Association expectations).
¡¡¡¡Students who enrolled before 1997/98 are not required to write PA1
or obtain a university degree prior to certification.
¡¡¡¡REQUIREMENTS FOR STUDENTS WHO ENROLLED IN 1997/98
¡¡¡¡Students who enrolled in 199'7/98 are required to complete or be exempted
from 17 courses. This includes all courses in Level 1 through 5, one course
in Level 6 and Professional Applications 1 (see page 57). Regardless of
prior studies, all 1997/98 students must complete the professional certification
requirements of:
Financial Accounting 4
FA4)
Finance 2 (FN2) (or CO1 if eligible)
Auditing 2 (AU2)
Taxation 1 (TX1) or Taxation 2 (TX2)
Practice Set 3 (PS3)
Professional Application 1 (PA1)
¡¡¡¡Students must also demonstrate advanced practical experience(see page
13 for an overview of the Association expectations).
¡¡¡¡COURSE OPTIONS
¡¡¡¡The following course options, open only to students who enrolled before
1998/99, will be discontinued after the 2000/01 academic year.
¡¡¡¡MS2 - MANAGEMENT INFORMATION SYSTEMS 2 (prerequisite: MS1)
¡¡¡¡This is an advanced course in analysis, design and implementation of
computer-based information systems from a management perspective. Topics
include major components of a computerized system; identifying system
requirements; the systems development life cycle; detailed systems analysis;
detailed systems design, implementation, and management. Students will
use Microsoft Access (either standalone or as part of Microsoft Office
Professional).
¡¡¡¡ST1 - STRATEGIC MANAGEMENT 1 (prerequisite: completion of Level 4)
¡¡¡¡This course provides a senior management perspective on strategy formulation
and implementation in organizations. Topics include strategy formulation
and management control; analysis of the competitive environment, organization
resources and capabilities, and strategic cost analysis; organization
design for effective strategy implementation and control; and the management
of strategic change in a global environment.
¡¡¡¡PROGRAM OF PROFESSIONAL STUDIES COURSE SEQUENCE
¡¡¡¡Applicable only to students who enrolled before 1998/99.
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Foundation ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Levels
¡¡¡¡Level 1 ¡¡¡¡¡¡¡¡¡¡¡¡Financial Accounting 1¡¡¡¡¡¡¡¡¡¡¡¡¡¡FA1¡¡¡¡¡¡
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Economics 1¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ ¡¡¡¡EM1
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Law 1¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ ¡¡¡¡LW1
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Computer Tutorials¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡CT1-3
¡¡¡¡Level 2 ¡¡¡¡¡¡¡¡¡¡¡¡Financial Accounting 2¡¡¡¡¡¡¡¡¡¡¡¡¡¡FA2
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Quantitative Methods 1¡¡¡¡¡¡¡¡¡¡¡¡¡¡QU1
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Management Accounting 1¡¡¡¡¡¡¡¡ ¡¡¡¡MA1
¡¡¡¡ ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ Financial Accounting 3¡¡¡¡¡¡¡¡¡¡¡¡¡¡FA3
¡¡¡¡Level 3¡¡¡¡¡¡¡¡¡¡¡¡ Finance 1¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ ¡¡¡¡FN1
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Management Information Systems 1¡¡¡¡MS1
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Professional Levels
¡¡¡¡Level 4 ¡¡¡¡¡¡¡¡¡¡¡¡Management Accounting 2¡¡¡¡¡¡¡¡¡¡¡¡ MA2
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Taxation 1¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡TX1
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Auditing 1 ¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ AU1
¡¡¡¡Level 5 ¡¡¡¡¡¡¡¡¡¡¡¡Financial Accounting 4¡¡¡¡¡¡¡¡¡¡¡¡¡¡FA4
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Finance 2¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ FN2
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Auditing 2¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡AU2
¡¡¡¡ ¡¡¡¡¡¡¡¡ ¡¡¡¡¡¡¡¡¡¡Accounting Theory 1¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡ AT1
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Management Information Systems 2¡¡¡¡MS2
¡¡¡¡Level 6¡¡¡¡¡¡¡¡ ¡¡¡¡Taxation 2¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡TX2
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Strategic Management 1¡¡¡¡¡¡¡¡¡¡¡¡¡¡ST1
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Management Auditing 1¡¡¡¡¡¡¡¡¡¡¡¡¡¡ MU1
¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Professional Applications 1¡¡¡¡¡¡¡¡ PA1
¡¡¡¡Appendix B. Association Profile
¡¡¡¡Formed to promote professionalism among accountants in 1908, the Certified
General Accountants Association of Canada has since become one of Canada’s
leading accounting bodies and a major force in international accounting
education.
¡¡¡¡Today, the Association is a self-regulating professional body that
represents over 60,500 Certified General Accountants and CGA students
in Canada, Bermuda, the nations of the Caribbean, and the Pacific Rim.
¡¡¡¡Chartered by an Act of Parliament in 1913, CGA-Canada works in partnership
with its provincial and territorial Associations to produce an education
program that maintains recognized standards of excellence. The Association
serves the public interest by ensuring that members adhere to the highest
measure of professional and ethical conduct.
¡¡¡¡The Association is an active member of several international accounting
standard-setting bodies and participates in other international accounting
organizations.
¡¡¡¡ROOTS OF THE DESIGNATION
¡¡¡¡The Certified General Accountants Association of Canada was founded
in Montreal in 1908 under the guidance of John Leslie, Vice-President
of the Canadian Pacific Railway.
¡¡¡¡Leslie was approached by two staff accountants to support an Association
promoting improvement in accounting skills, management abilities, job
performance and general business acumen.
¡¡¡¡By 1915, the Association had grown to a total of 83 members from over
50 companies. On April 14, 1913, an Act incorporating the Certified General
Accountants Association as a self-regulating professional Association
was passed by the House of Commons in Ottawa.
¡¡¡¡The program is well established in Bermuda, the nations of the Caribbean
and Hong Kong. In the early 1990s a number of universities in China adopted
the CGA program of studies and the program continues to expand in this
vital region.
¡¡¡¡MISSION STATEMENT
¡¡¡¡The objectives of the Association are:
¡¡¡¡to establish and monitor standards of skill and competency for its members
and thereby promote proficiency in accountants; to maintain and advance
the profession of accounting and its responsibility to society at large;
to ensure the national and international recognition of the CGA designation
as a full professional accounting qualification in all respects; to ensure
that. a high quality education program is available to appropriate candidates
who wish to qualify for the CGA designation; to represent views to the
federal and provincial governments; to ensure CGAs keep abreast of developments
in business and new government regulations.
¡¡¡¡TOWARDS THE FUTURE
¡¡¡¡Certified General Accountants have been an integral part of Canada’s
accounting and business community for over eight decades. Throughout its
history, the Association has established itself as a leader in professional
accounting education.
¡¡¡¡The Association combination of professional education and practical
experience requirements has given CGAs a well-deserved reputation for
excellence. Building on this tradition, the Association is exploring new
methods of education while maintaining its established standards of professionalism,
so that CGAs will continue their leader-ship in the world accounting community.
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