Module content

The first module lays the foundations for the rest of the CPA path. You will develop solid technical and professional competencies and begin forging the mindset that sets CPAs apart: rigour, ethics and a sense of responsibility. You will also learn about the foundations of the CPA profession, gaining essential background to understand the major issues of the business world. This is a great opportunity to apply your knowledge to real-life situations and prepare yourself to make a real difference.

This module marks an important turning point: It is where you choose the path that matches your professional goals.

Common

This path is meant for those who want to acquire the CPA designation, but do not want to obtain a public accountancy permit. On this path, you will build competencies in key areas such as:

• financial accounting;
• big data and analysis;
• taxation.

You will also continue to develop your advanced professional competencies on this path.

Common + Public Accountancy

This path is meant for those who want to obtain a public accountancy permit (CPA auditor designation). It includes all common content, but delves deeper into the following areas:

• financial accounting;
• assurance and trust;
• big data and analysis;
• financial reporting;
• taxation.

It is designed to prepare you for the requirements of reserved acts while consolidating your advanced professional competencies.

If you choose this path, you will have to pass the Public Accounting version of the Professional Final Examination, Part 1.

This module raises the bar. You will have to draw on all of your technical and behavioural competencies to solve complex problems based on real-world situations.

You will learn to:

• make informed decisions;
• exercise your professional judgment;
• adopt a responsible leadership attitude;
• demonstrate critical thinking in challenging ethical situations.

This module is a game-changer: You will develop a comprehensive view of the issues surrounding business decisions.

Through realistic case studies, you will refine your competencies, sharpen your professional ethics and deepen your understanding of the CPA’s role in an ever-changing world.

In this module, you will specifically explore:

• the Code of ethics of CPAs;
• effective collaboration;
• emerging issues: sustainability, artificial intelligence, globalization, governance and much more.