A Framework For Uniting The Canadian Accounting Profession Controlling Our Destiny In A Rapidly Evolving Professional Environment What Unification Means For Accounting Professionals Next Steps
The Canadian CPA Certification Program The competencies of the newly qualified Canadian CPA Details of the Canadian CPA Certification Program Frequently Asked Questions The Canadian CPA Certification Program Support Information
Provincial National International
Français
Your source for CA-CMA-CGA unification information
The Canadian CPA Certification Program

The competencies of the newly qualified Canadian CPA

At qualification, new Canadian CPAs would demonstrate the competencies expected of leading professional accountants. Specifically they would be required to demonstrate:

• TECHNICAL COMPETENCIES in advanced financial accounting and reporting; management accounting, planning and control, as well as in assurance, taxation, finance and performance management, including governance, strategy and risk management.
• ENABLING COMPETENCIES including professionalism, ethical behavior, written and oral communication, leadership, problem-solving and decision-making.

The specific competency expectations would be defined in a new CPA Competency Map. A Competency Map is a document that describes the knowledge, skills and proficiency levels expected of candidates and members. The technical competencies of the new CPA certification program would be categorized into six competency areas core to the vision of the new CPA:

• Financial accounting and reporting.
• Management accounting, planning and control.
• Assurance.
• Taxation.
• Finance.
• Performance management.

Financial accounting and management accounting, planning and control would be central to the program, but the CPA certification program would require the demonstration of competence in all six competency areas.

The design of the new Canadian CPA certification program would not simply add together the requirements of the existing programs. This would create an unwieldy and unattractive qualification process. Rather the new Canadian CPA program would be designed to meet the needs of industry, government and public practice by ensuring that all CPAs have the strong foundation of knowledge and skill as a professional accountant to succeed in whatever role or position they take on. It would recognize that not all CPAs will be trained to be auditors at the point of qualification, though it would provide that option.

Program details