CPA, CGA path

To obtain the CPA, CGA designation, candidates must: 

  • have successfully completed the CGA Graduate Program in Professional Practice (PPP) (15 credits); 
  • have passed the PA1 and PA2 examinations or the CPA Common Final Examination (CFE); and 
  • have met all the CPA, CGA practical experience requirements. 

Candidates in the CPA, CGA path have until 2018 to complete their practical experience in accordance with the applicable requirements for their path. Those who do not meet any of the above three requirements will be transitioned to the new CPA path and obtain the CPA designation.

Transitioning candidates may receive an exemption from the two CPA PEP core modules if they passed the PA1 or PA2 examinations.  Candidates who have many failed attempts at any of the two examinations are strongly recommended to complete a self-study bridging module to update their knowledge before transitioning to the CPA PEP. 

The last PA1, PA2 and AU2 examinations were held in June 2015.


Candidates may also be exempt from one or two elective modules if they have passed the CGA Canada technical competency examinations according to the following dates:
  • AU2 passed after April 1, 2010: exemption from the “Assurance” elective 
  • TX2 passed after April 1, 2010: exemption from the “Taxation” elective
  • FN2 passed after April 1, 2005: exemption from the “Finance” 
  • MU1 and FA4 passed after April 1, 2005: exemption from the “Performance Management” elective 
  • MU1 and PA2 passed after April 1, 2005: exemption from the “Performance Management” elective 

Candidates who failed an examination corresponding to the above-mentioned dates are allowed to challenge the elective module examination for which they wish to obtain an exemption. If successful, the exemption will be granted. If unsuccessful, candidates will be required to complete this module and be allowed two other attempts to pass the examination. 

In summary, to be exempt from CPA PEP Core 1, Core 2 and the elective modules, and thus challenge Capstones 1 and 2 before writing the CFE, upon transitioning on September 15, 2015, candidates will be required to: 

  • have passed 2 CGA Canada technical competency examinations after the above-mentioned dates;
  • have successfully completed the 15-credit CGA PPP; and 
  • have passed one or 2 professional competency examinations (PA1 or PA2). 

IIn all other cases, CPA PEP modules must be completed in addition to the Capstones.

Candidates who have not completed the CGA PPP, or who have completed it more than five years ago, can request a review of their file by the Order to determine their entry point in the CPA PEP. They may be granted partial recognition of equivalence for the CPA PEP or allowed one attempt to challenge a CPA PEP module examination.

CPA auditor, CGA designation

Two of the requirements for obtaining a public accountancy permit (CPA auditor, CGA designation) are to have successfully completed the CPA, CGA PPP and passed the PA1 and AU2 examinations. The AU2 examination must be successfully completed after April 1, 2010.

Access the CPA, CGA path portal [+]

Questions?

Email us at candidatCPA@cpaquebec.ca.

Transition measures - CPA, CGA path

Equivalence for candidates required to transition from the CPA, CGA Graduate Program in Professional Practice (PPP) to the CPA Professional Education Program

Core and elective modules

Category 1
Graduate PPP of 15 credits or more successfully completed
(CPA, CGA designation)

Catégory 1

CGA technical and professional competency examinations

CPA module exemptions Modules for which candidates may be allowed one attempt to write a challenge examination. If unsuccessful, candidates must successfully complete the module. Required bridging modules

EQUIVALENCE FOR CORE MODULES
In Quebec, graduate-level education is a prerequisite for the PA1 and PA2 examinations

PA1 or PA2 written – Pass or failure in one of the two

Core 1
Core 2
Not required. Suggest self-study bridging module if many failed attempts

PA1 and PA2 failed or never written

Core 1
Core 2
Required bridging modules

EQUIVALENCE FOR ELECTIVE MODULES
In Quebec, technical competency education is offered at the undergraduate level; therefore, a prerequisite for graduate studies

AU2 passed after April 1, 2010

Assurance elective Not required

AU2 failed

Assurance elective Not required

TX2 passed after April 1, 2010

Taxation elective Not required

TX2 failed

Taxation elective Not required

FN2 passed after April 1, 2005

Finance elective Not required

FN2 failed

Finance elective Not required

MU1 and FA4 or MU1 and PA2 both passed after April 1, 2005

Performance Management elective Not required

PPP completed, only AU2 left to pass and no exemptions on file (e.g. HEC’s PPP)

If undergraduate completed, allowed to challenge Assurance elective examination. If not, candidate required to complete this module. Strongly suggested

To obtain the “auditor” permit, AU2 must have been passed after April 1, 2010. PA1 must also have been passed.

Catégory 2
Graduate PPP of 15 credits or more partially completed
(CPA designation)

CGA technical and professional competency examinations

CPA module exemptions Modules for which candidates may be allowed one attempt to write a challenge examination. If unsuccessful, candidates must successfully complete the module. Required bridging modules

EQUIVALENCE FOR CORE MODULES
In Quebec, graduate-level education is a prerequisite for the PA1 and PA2 examinations

PA1 passed, 1 or 2 prerequisites failed

Core 1 Must complete the missing PPP credits OR successfully complete Core 1

PA1 failed, 1 or 2 prerequisites failed

Completing Core 1 becomes obligatory

PA1 prerequisites passed, no PA1 attempt or failure

Core 1 Ensure that the total PPP credits will be completed

PA2 passed, 1 or 2 prerequisites failed

Core 2 Must complete the missing PPP credits OR successfully complete Core 2

PA2 failed, 1 or 2 prerequisites failed

Completing Core 2 becomes obligatory

PA2 prerequisites passed, no PA2 attempt

Core 2 Must complete the missing PPP credits OR successfully complete Core 2

PA1 and PA2 failed, PPP not completed

Must successfully complete Core 1 and Core 2

All examinations passed, but missing PPP elective to complete the program

Core 1
Core 2
Must complete the elective course or an equivalent before applying for a permit

EQUIVALENCE FOR ELECTIVE MODULES
In Quebec, technical competency education is offered at the undergraduate level; therefore, a prerequisite for graduate studies

AU2 passed after April 1, 2010

Elective assurance module Not required

AU2 failed

Elective assurance module Not required

TX2 passed after April 1, 2010

Elective taxation module Not required

TX2 failed

Elective taxation module Not required

FN2 passed after April 1, 2005

Elective finance module Not required

FN2 failed

Elective finance module Not required

MU1 and FA4 or MU1 and PA2 both passed after April 1, 2005

Elective performance management module Not required

To obtain the “auditor” permit, AU2 must have been passed after April 1, 2010. PA1 must also have been passed.

ALL TRANSITIONING CANDIDATES MUST SUCCESSFULLY COMPLETE CAPSTONES 1 AND 2 PRIOR TO WRITING THE COMMON FINAL EXAMINATION (CFE)

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