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CGA Financial Accounting
4 (FA4)
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Canadian and international
standard-setting environments
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Financial instruments and income
tax allocation
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Foreign currency translation
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Introduction to intercorporate
investments
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Consolidation of wholly-owned
subsidiaries subsequent to acquisition
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Consolidation of non wholly-owned
subsidiaries
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Intercompany sales of amortizable
assets and issues of ownership interest
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Pooling of interests, joint
ventures and consolidation of foreign operations
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Financial reporting in non-profit
and public sectors
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Fund accounting
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2 CGA exam simulations (3 hours each)
CGA Auditing 2 (AU2)
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Environment of auditing
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The audit engagement
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Evaluating internal controls in
an EDP environment
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Computer-assisted audit
techniques
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Analysis in auditing
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Advanced issues in statistical
sampling
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The audit of a small business
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Association, non-audit
engagements and assurance engagements
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Special reports, comprehensive
auditing, prospectuses and other engagements
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Current issues, controversies and
future directions in auditing
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2 CGA exam simulations (3 hours each)
CGA Taxation 2 (TX2)
- Benefits to shareholders
- Transfer of property to a taxable Canadian
corporation
- Corporate reorganization
- Reorganizations
- Various tax considerations
- Purchase or sale of a business
- Partnerships
- Non-residents and foreign income earned by
residents of Canada
- Death, estates and trusts
- Transfers of property among family members
CGA Professional Applications (PA-1)
- A case analysis framework
- How to write CGA cases
- Case analysis techniques I
- Case analysis techniques II
- Comprehensive case analysis
- Multiple choice in all technical areas of the
PA-1 exam
- Three CGA case exam simulations (3 hours each)
CGA Professional Applications (PA-2)
- Managerial accounting
- Finance
- Case analysis techniques I
- Case analysis techniques II
- Comprehensive case analysis
- Multiple choice in all technical areas of the
PA-2 exam
- Three CGA case exam simulations (3 hours each)
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