The CGA program of professional studies consists of 19 courses divided into Foundation Studies (Levels 1, 2 and 3), Advanced Studies (Level 4), and Certification courses.

Two certification courses are compulsory. In addition, you must complete any two courses within one of the following areas of specialization:

• Corporate / Small-Medium Enterprise
• Government / Not-for-Profit
• Public Practice
• Information Technology

The courses for each level are listed below. Each course includes an examination consisting of multiple choice, true/false, short answer, and/or extended answer questions. For detailed course descriptions, visit the CGA website.

The program is delivered online and is designed to let you study part-time while working full-time. In many communities, lectures are offered at local colleges as an additional support but they are not required. There are four sessions a year (fall, winter, spring, and summer), and you can take only one course in each session for a maximum of four courses a year.

Foundation Studies Level 1 Financial Accounting Fundamentals Micro & Macro Economics Business Law Level 2 Financial Accounting: Assets Business Quantitative Analysis Management Accounting Fundamentals Business Communication Level 3 Financial Accounting: Liabilities and Equities Corporate Finance Fundamentals Managing Information Systems Accounting Business Case Advanced Studies Level 4 Advanced Management Accounting Personal and Corporate Taxation Accounting Theory & Contemporary Issues External Auditing Financial Accounting: Consolidations & Advanced Issues Public Practice Audit Case

Certification Courses Compulsory Courses Issues in Professional Practice Strategic Financial Management Optional Courses Two courses in one of the following financial management career options must also be completed: Option 1: Corporate & Small-Medium Enterprise Advanced Corporate Finance Information Systems Strategy or Internal Auditing Controls Option 2: Information Technology Information Systems Strategy Internal Auditing Controls Option 3: Government and Not-for-Profit Public Sector Financial Management Information Systems Strategy or Internal Auditing Controls Option 4: Public Practice Advanced Personal & Corporate Taxation Advanced External Auditing

Pathway to Public Accounting

CGA Ontario has been granted the authority to license certified general accountants to practise public accounting. CGA Ontario and the Institute of Chartered Accountants of Ontario (ICAO) are the only two accounting bodies in Ontario authorized to license their members to practice public accounting. Find out more about public accounting in Ontario.

To qualify for a public accounting licence, a student in the CGA program must:

• Hold a four-year university degree with specified courses in auditing and accounting;
• Complete the technical proficiency exam (TPE), professional applications 1 (PA1), and applications in public practice 1 (AP1) courses and exams;
• Complete 30 months including 2,500 hours in an approved training office. The experience must include a minimum of 1,250 assurance hours, with a minimum of 100 hours of reviews and 625 hours of audit. This experience must be confirmed by a professional accountant with a licence in public accounting from the approved training firm where the experience was obtained.

Transfer Credits

If you have already completed university or college courses in accounting or business and/or you have completed the professional educational program of an accounting association outside Canada, you may be eligible for transfer credits. This means that you may be granted an exemption from specific courses within the CGA program of professional studies. If it has been a long time since you completed your education, CGA Ontario will review your courses closely to make sure their content is still relevant to current accounting practice standards. Learn more about having your accounting credentials evaluated by CGA.

Find the application for transfer credits on the CGA website.

If you have not already completed any university or college courses in accounting or business and/or if you are not granted any transfer credits, you must begin your CGA studies at Level 1.

Challenge Examinations

If CGA has some doubt about whether a transfer credit is justified, you may be eligible to write a challenge exam for advanced (Level 4) equivalent courses. Challenge exams are written within one year of enrolment in the CGA professional program. If you are not successful in a challenge exam, you must enroll in the CGA course.

Time Limit

Once CGA has evaluated your qualifications and determined your eligibility for transfer credits, you have two years to enroll in the CGA program of professional studies. If you delay your enrollment beyond this two-year period, your qualifications must be re-evaluated for eligibility for transfer credits.

Appeals Process

You can appeal CGA Ontario’s decisions about your eligibility for transfer credits. You need to send a typed, signed, and dated letter by fax or mail to the attention of the Registration Management Appeals Panel at CGA Ontario. This letter should:

• state which transfer credit(s) you are appealing
• provide all relevant detail
• be accompanied by supporting documents such as course descriptions, a syllabus, etc. If these documents are not in English, you need to have them translated by a certified translator. A certified translator is one who is a member of a professional translator’s organization. You can find a certified translator by contacting the Association of Translators and Interpreters of Ontario (ATIO). Alternatively, you can use a certified translator in your country. CGA requires the original translations and proof of the translator's certification.

Online Format

The CGA program of professional studies is an online study program. You need to use the appropriate technology to access course content and study resources including audio lectures, online course reviews, audio-streamed exam reviews, and multiple-choice testing. This technology also allows you to find a study partner in your course anywhere in Ontario. In addition, online tutors are available to answer all of your questions about course content.

In addition to online courses, CGA Ontario provides a limited number of in-class lectures for some advanced courses. These lectures are given at colleges and universities located throughout Ontario.

Review information about the CGA program of professional studies.

Financial Support

The Bank of Montreal offers a line of credit to students in the CGA program. Students may borrow up to $6,500 a year to a maximum of $39,000 over six years. The line of credit can be used for tuition and course fees as well as for the purchase of books, computer equipment, and software.

Students in the CGA program may also qualify for the federal government’s Lifelong Learning Plan (LLP). This plan allows you or your spouse to withdraw funds from your registered retirement savings plan (RSP) to finance your CGA education. To qualify, you must enroll in courses in at least three sessions during the year during which you withdraw funds from your RSP. For more information, visit Canada Revenue Agency’s website.

Students in the CGA program are not eligible for the Canada Student Loans Program.