CPA, CMA path

To obtain the CPA, CMA designation, candidates must: 

  • have successfully completed the 6 modules in the CPA, CMA Strategic Leadership Program (SLP);
  • have passed the Module 7 examination (Report to the Board) or the CPA Common Final Examination (CFE); and 
  • have met all the CPA, CMA practical experience requirements. 
Candidates in the CPA, CMA 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 3 requirements will be transitioned to the new CPA path and obtain the CPA designation. 

Candidates who have successfully completed the 6 SLP modules, but who have not successfully completed Module 7 are allowed to challenge CPA PEP Capstones 1 and 2. However, they are required to complete a self-study bridging module in audit, taxation and finance. This self-study is considered necessary for all CPA, CMA candidates so they can adequately prepare for the CFE. 

The last Case Examination was held in August 2014 and the last Report to the Board in September 2015.

Candidates who have partially completed the SLP will receive the following CPA PEP exemptions:
  • Completion of Year 1 of the Strategic Leadership Program, and success on the Case Examination: exemption from Core 2 “Management Accounting”*

* Candidates are allowed to challenge the Core 1 “Financial Reporting” examination and the “Performance Management” elective examination. If successful, the exemption will be granted. If unsuccessful, candidates will be required to complete these modules and be allowed 2 other attempts to pass each examination. 

  • Year 1 of the SLP completed, but the Case Examination failed: no exemptions will be granted for the core* and elective modules 

* However, candidates are allowed to write challenge examinations for Core 2. If successful, the exemption will be granted. If unsuccessful, candidates will be required to complete these modules and be allowed 2 other attempts to pass each examination. 

CPA auditor designation

Since the CPA, CMA path does not lead to the title of auditor, the designation obtained is CPA auditor. One of the requirements for obtaining a public accountancy permit is successfully completing the CPA PEP “Assurance” and “Taxation” elective modules as well as passing the elective module examinations. 

Access the CPA, CMA path portal [+]

Questions?

Email us at candidatCPA@cpaquebec.ca.

Transition measures - CPA, CMA path

Equivalence for candidates required to transition from the CPA, CMA Strategic Leadership Program (SLP) to the CPA Professional Education Program Core and elective modules

Category 1 – Year 1 and 2 of the six-module SLP completed (CPA, CMA designation)

CMA 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

Report to the Board (Module 7) – Step not completed or examination failed ;

Core 1
Core 2
2 electives

Bridging module in taxation, audit and finance, if required

Bridging module covering knowledge gaps between Core 1 and Core 2 and the legacy CMA program (Module 0)

Category 2 – SLP Partially completed (CPA designation)

Year 1 of SLP completed (modules 1, 2, 3) and Case Examination passed

Core 2

Core 1
Performance Management elective

Bridging module in taxation, audit and finance, if required

Bridging module in performance management (Module 0)

Year 1 of SLP completed (modules 1, 2, 3) and Case Examination failed

Core 1
Core 2
Bridging module in taxation, audit and finance, if required

To obtain the “auditor” permit, the assurance and taxation modules are required. No exemptions will be granted.

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

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