CPA Canada Path to Post Designation Licensing for Legacy Members applicable in BC until September 1, 2018
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1 Questions? Contact: CPA Canada Path to Post Designation Licensing for Legacy Members applicable in BC until September 1, 2018 PLEASE NOTE: There are both education and practical experience requirements for licensing. The information below relates to the education requirements; please contact your provincial body for the practical experience requirements. EDUCATION AND EXAMINATION REQUIREMENTS FOR LICENSING CA legacy members met the education requirements for licensing upon certification; there are no further education requirements. However, they may require additional practical experience to meet the requirements to qualify for licensing. CA legacy members should contact their province for more information. CGA and CMA legacy registrants in BC are subject to transitional legacy licensing requirements until September 1, CGA and CMA legacy registrants who are looking for audit or review level licensure, and have not completed the legacy advanced assurance and/or tax electives, are required to complete the PDPA Assurance and PDPA Taxation modules and write the PDPA Assurance and PDPA Taxation examinations. CGA and CMA legacy registrants looking for licensing in compilations will be required to complete the PDPA Taxation module, and write the PDPA Taxation examination. After September 1, 2018 all registrants looking for audit or review level licensure will be required to complete the nationally developed CPA Post Designation Public Accounting (PDPA) Program, which includes the PDPA Module and PDPA Examination. PDPA Schedule and Delivery The schedule for the PDPA modules, which shows module registration and exam dates, is available below and is also is posted on our website. Modules are eight weeks long and delivered online through Desire 2 Learn and administered by the CPA Western School of Business (CPAWSB). PDPA PROGRAM PDPA Module Overview The PDPA module covers the technical knowledge required for public accounting registration, including tax, assurance, financial reporting, finance, and strategy and governance. It is a self study module that consists of reading resources, practice problems, and multiple choice questions covering the CPA Competency Map at the elective level. There are no deadlines, submissions, or face to face components (for example, workshops) to the module. MEMBER OVERVIEW CPAWSB S Page 1 Updated: April 2, 2017
2 Questions? Contact: Designed as a preparatory module, participants are provided with a suggested eight week study schedule to assist with the preparation for the PDPA examination. Candidates must complete the PDPA module to be eligible to write the PDPA examination. PDPA Module Format The PDPA module consists of the following learning resources: Learning Resource Oracle document Quiz (Multiple choice questions) Virtual Professional Library (VPL) Study schedule Explanation Weekly reading resources to assist in development of technical competencies, with a focus on financial reporting, assurance, and tax at an elective level of knowledge. Includes practice problems. Tests knowledge learned from the assigned Oracle documents. Unlimited attempts with feedback provided immediately upon completion of the quiz. Includes the CPA Canada Handbook, CPEM and Income Tax Collection. Suggested 8 week study schedule, outlining the materials to be completed each week to work through all provided materials before the PDPA examination. The module is self paced; registrants will need to consider personal and work commitments in developing a schedule that works. Registrants should expect to spend between 15 to 17 hours each week to complete the assigned learning resources, as noted above. This time estimate does not include review of prerequisite knowledge. The PDPA module is self study and does not include access to a facilitator. There are no deadlines, assignment submissions, or workshops in the module. Participants will be provided with an unmonitored discussion board to communicate with other participants. PDPA Examination The PDPA examination consists of objective format questions testing the required technical knowledge for public accounting registration. See the PDPA Examination Blueprint for more information, including competencies covered. PDPA TAXATION AND PDPA ASSURANCE S PDPA Assurance Module Overview The PDPA Assurance module is designed to equip registrants with the competencies necessary to perform internal audit projects and external assurance engagements, including assessing the need for an engagement or project, developing and MEMBER OVERVIEW CPAWSB S Page 2 Updated: April 2, 2017
3 Questions? Contact: performing the procedures, and documenting and reporting results. While this module is primarily designed for registrants who wish to practise public accounting or to work in internal audit, the module covers the concepts of auditing, such as risk, materiality, and internal control, which have broad application. Registrants will have the opportunity to delve into some of the more complex financial accounting topics and understand how governance plays a key role in assurance. The PDPA Assurance module is self study and includes access to a facilitator to mark assignments and to answer questions. Registrants have the option of attending a two day weekend workshop (with candidates enrolled in the CPA Professional Education Program) and submitting assignments for review by the facilitator. PDPA Taxation Module Overview The PDPA Taxation module is designed to equip registrants with the competencies necessary to provide taxation services and guidance. The scope includes assisting individual and corporate entities to minimize taxes and meet their objectives while remaining in compliance with tax laws and regulations. The registrant learns to address compliance and tax planning issues for both individuals and corporate entities, as well as, to a lesser extent, partnerships and trusts. Registrants also learn to go beyond presenting issues by considering the broader circumstances and risk tolerance of all stakeholders involved. In addition, registrants develop competence in the areas of tax governance, controls, and risk management, in recognizing the interrelationship between financial reporting decisions and taxation, and in recognizing the importance of considering taxes when making business and investment decisions. The PDPA Taxation module is self study and includes access to a facilitator to mark assignments and to answer questions. Registrants have the option of attending a two day weekend workshop (with candidates enrolled in the CPA Professional Education Program) and submitting assignments for review by the facilitator. PDPA Taxation and PDPA Assurance Module Format The modules consist of the following components: Learning Resource Explanation Immersive case activities* Practice cases* Multiple choice questions* Optional weekly case based activities that are reviewed by a facilitator. Marking guides and sample solutions are provided. Optional cases due every other week and reviewed by a facilitator. Marking guides and sample solutions are provided. 10 to 15 optional weekly questions to review topics covered in that week s immersive case. Odd weeks include questions that cover topics that will be addressed in future immersive case and practice case activities. MEMBER OVERVIEW CPAWSB S Page 3 Updated: April 2, 2017
4 Questions? Contact: Examination preparation Optional materials available to be completed at any time. material* Workshop* Optional, weekend, two day in person session to be held at one of nine locations across Western Canada. Oracle/learning resources Resources available to registrants for reference and research. Discussion board Forum for registrants to post questions to their peers and facilitators. * Completing these activities is optional for registrants. Suggested time to dedicate to the modules is 10 to 15 hours per week per module if completing all online assignments and doing any practice material available on the site. PDPA Taxation and PDPA Assurance Examinations The examinations for both PDPA Assurance and PDPA Taxation modules are four hours long and are comprised of two cases (150 minutes allotted for this section), and objective style questions, such as multiple choice questions and taskbased simulations (90 minutes allotted for this section). See the Taxation Examination and Assurance Examination Blueprints for more information. FREQUENTLY ASKED QUESTIONS (FAQs) Q. How do I register for the modules? A. If you are interested in registering for a module, start by completing a Member Information Form. After you complete this form, CPAWSB will create a profile for you in My CPA Portal, and then you can complete the module registration. Further registration instructions can be found in the attached registration/withdrawal how to guide. Q. What is the cost of the modules? A. The fee for the PDPA module is $1,000, which includes the module materials and the exam. The fee for the PDPAtaxation and PDPA assurance modules is $1,220. Q. What is the cost of repeating the module or re writing the examination? A. The fee for rewriting the PDPA examination is $1,000, which includes the module materials and the exam. After completing the PDPA taxation or PDPA assurance modules once, members can attempt the exam without having access to any of the learning materials at a cost of $530. Members who are unsuccessful on a second attempt need to register in the full module before attempting the exam again. MEMBER OVERVIEW CPAWSB S Page 4 Updated: April 2, 2017
5 Questions? Contact: Q. How do I withdraw from a module? A. You can withdraw by following the guidance provided in the attached registration/withdrawal how to guide. Refunds are available as follows, based on when the withdrawal request is received: Up to four weeks before the module start date: 70 percent of module fees refunded Between four weeks before the module start and the second Friday of the module: 50 percent of module fees refunded After the second Friday of the module: No refunds Q. Am I required to have specific equipment? A. All module materials are provided electronically, therefore you are expected to have a computer and internet connection to access these files. At least 1 GB of RAM, 100 MB of free hard drive space, and a free USB port are required to support software and applications used during the module. The PDPA examination is hand written, so no computer is required to write the examination; however, the PDPA taxation and PDPA assurance examinations are electronic, so a PC based laptop that meets the above specifications will be required. No Macs or tablets are permitted. Q. Can I defer the examination? A. The PDPA taxation or PDPA assurance examination can be deferred in extenuating circumstances with documentation of the extenuating circumstance and after payment of a fee of $400. The deferral fee may be waived at the discretion of CPAWSB staff in certain circumstances. The PDPA examination may not be deferred; individuals unable to write the PDPA examination must re enrol for the next offering of the module. Q. When I am registering for the PDPA module, I am asked to input a preference for a workshop location. I thought there was no workshop required. Why am I asked to pick a location? A. There is no workshop associated with the PDPA module; however, My CPA portal was not designed to handle course registrations without workshops. Until the system is updated, you will need to select a workshop location to satisfy the system and complete your registration. Q. In which cities are examinations held? A. The list of cities for the workshops and examinations is detailed on the Member Information Form (for information only), as well as in My CPA Portal. Please indicate the city/cities in which you can attend the workshop and examination at the time of registration. MEMBER OVERVIEW CPAWSB S Page 5 Updated: April 2, 2017
6 Questions? Contact: Q. Am I guaranteed a spot in my first preference of city for examinations? A. Yes, examination location preferences are guaranteed. Q. What competencies are covered in each of the PDPA, the PDPA assurance and PDPA taxation modules? A. The CPA Competency Map and CPA Knowledge Supplement details the competencies covered in each of the PDPA, the PDPA assurance and PDPA taxation modules. For the PDPA, the CPA competency map details the competencies in two sections, assurance and tax. For the PDPA taxation and PDPA assurance modules, the CPA competency map details the competencies covered under those elective sections. The CPA Competency Map and CPA Knowledge supplement are available at a cpa/pathways to becoming a cpa/nationaleducation resources/the cpa competency map Q. How do I access Desire2Learn? A. Registrants will receive access to Desire2Learn at least one day before the module start date. Login details will be provided via , and will be delivered directly from CPA Canada. Q. How do I become more familiar with the course and course requirements? A. A webinar will be held for registrants registered for the modules a few days before the module start date. More details will follow two weeks prior to the module start date. Q. I understand that there are practical experience requirements associated with PDPA. I have access to PERT; should I make changes in PERT through My CPA portal to reflect PDPA related practical experience? A. No if you have access to PERT, please refrain from making any changes related to PDPA. If you have questions about how best to log PDPA related practical experience, please contact your provincial CPA body for guidance. MEMBER OVERVIEW CPAWSB S Page 6 Updated: April 2, 2017
7 Updated: April 4, /2018 CPA Module Key Dates (Western Region) Please note: If this is your first registration with CPAWSB, complete an application form to have a candidate profile created for you in My CPA Portal. CPAWSB will notify you when your profile is created, and will provide module registration instructions. Register for modules at TERM REGISTRATION PERIOD * DATES ORIENTATION EXAM DATE RESULTS RELEASE APPEALS DEADLINE PDPA April 1 April 30 May 6 June 30 ** August 11 TBD TBD Spring 2017 Assurance Tax Registration is closed January 23 March 6 May 6 July 6 May 6 July 7 May June 3 4 July 6 (Thursday) July 7 (Friday) July 21/ am PT July 21/ am PT July 25/17 July 25/17 TERM REGISTRATION PERIOD * DATES ORIENTATION EXAM DATE RESULTS RELEASE APPEALS DEADLINE Summer 2017 Assurance April 17 May 29 Tax April 17 May 29 July 29 Sept 28 July 29 Sept 29 August August September 28 (Thursday) September 29 (Friday) October 13/ am PT October 13/ am PT Oct 17/17 Oct 17/17 Page 1/3
8 Updated: April 4, 2017 TERM REGISTRATION PERIOD * DATES ORIENTATION EXAM DATE RESULTS RELEASE APPEALS DEADLINE PDPA*** July 10 August 21 Oct 21 Dec 20 ** TBD TBD TBD Fall 2017 Assurance July 10 August 21 Oct 21 Dec 20 November 4 5 December 20 (Wednesday) January 19/ am PT Jan 23/18 Tax July 10 August 21 Oct 21 Dec 21 November December 21 (Thursday) January 19/ am PT Jan 23/18 TERM REGISTRATION PERIOD * DATES ORIENTATION EXAM DATE RESULTS RELEASE APPEALS DEADLINE Winter 2018 Assurance Tax October 16 November 27 October 16 November 27 Jan 27 March 29 Jan 27 March 28 February February March 29 (Thursday) March 28 (Wednesday) April 20/18 9 am PT April 20/18 9 am PT April 24/18 April 24/18 Page 2/3
9 Updated: April 4, 2017 TERM REGISTRATION PERIOD * DATES ORIENTATION EXAM DATE RESULTS RELEASE APPEALS DEADLINE PDPA*** TBD TBD ** TBD TBD TBD Spring 2018 Assurance January 22 March 5 May 5 July 5 May July 5 (Thursday) July 20/ am PT TBD Tax January 22 March 5 May 5 July 4 June 2 3 July 4 (Wednesday) July 20/ am PT TBD TERM REGISTRATION PERIOD * DATES ORIENTATION EXAM DATE RESULTS RELEASE APPEALS DEADLINE Summer 2018 Assurance April 16 May 28 Tax April 16 May 28 July 28 Sept 27 July 28 Sept 26 August August September 27 (Thursday) September 26 (Wednesday) October 12/ am PT October 12/ am PT TBD TBD * The registration period closes at 11:59PM Mountain Time. Registrations received after this time may be subject to a late registration fee. Late registration requests will only be accepted up until two weeks before the module start date. ** Please note: PDPA module registrants are asked to input a requested workshop location during the registration process. This is an administrative step only; a workshop location preference is requested simply to work around the limitations of our registration management system. PDPA module registrants are NOT required to attend a workshop, only an exam. *** Tentative offering subject to change. Page 3/3
10 Member Information Form For Registration in CPAWSB Modules Please return completed form to MEMBER INFORMATION (all fields mandatory) First Name: Last Name: Preferred Name: Residency Status: Canadian Citizen Permanent Resident Temporary Resident CPA Provincial Governing Body: CPA Canada Membership Number: Home Address Street: City: Province: Postal code: Home Telephone: Personal Business Name: Business Address Street: City: Province: Postal code: Business Telephone: Business Please indicate preferred contact: Home Business Disclaimer: I consent to the CPA Western School of Business (CPAWSB) creating a My CPA Portal profile on my behalf, and agree to receive communications from CPAWSB related to my course registrations. I agree to the terms above
11 AND EXAMINATION LOCATIONS Workshop Locations* Burnaby Calgary Edmonton Kelowna Regina Saskatoon Vancouver Victoria Winnipeg Exam Locations* Abbotsford Burnaby Brandon Calgary Cranbrook Edmonton Fort McMurray Fort St. John Grande Prairie Hannah Lethbridge Lloydminster Iqaluit Kamloops Kelowna Medicine Hat Nanaimo Peace River Prince George Red Deer Regina Saskatoon Vancouver Victoria Whitehorse Winnipeg Yellowknife *These details are provided for information purposes only. You will need to select preferred workshop and examination locations in My CPA Portal when you register for a module.
12 CPAWSB Module Registration REGISTRATION PROCESS Submit Profile Information Complete the Member Information Form, and submit to to request that CPAWSB create a My CPA Portal profile for you. Once your profile has been created, you can register for approved modules via My CPA Portal. Register for a Module During the registration period, follow the steps below to register for PDPA modules: Log into My CPA Portal at my.cpawsb.ca. Select Module Registration from the drop down menu to see which modules are available for registration:
13 Click Add Module Registration: Indicate the appropriate academic session from the dropdown menu: After the session has been selected, choose the desired module for registration, then click NEXT: Choose your preferred exam and workshop locations for your module. The PDPA Tax and PDPA Assurance modules include both a workshop and an exam. In contrast, the PDPA module does not have a workshop; however, you are asked to input a requested workshop location during the PDPA module registration process. This is an administrative step only; a workshop location preference is requested simply to work
14 around the limitations of our registration management system. PDPA module registrants are NOT required to attend a workshop, only an exam. Confirm that you have read and agreed to the Training Contract. Once you have done so, click NEXT: Enter payment details, as required, and click Confirm: Your registration is now complete: Approximately two weeks before the module start date, module registrants will be sent a comprehensive premodule communication, outlining various details such as key dates, software requirements, and resources. In addition, a webinar will be held a few days before the module starts to provide further information. One to two days before the module starts, you will be granted access to the module content on D2L, our online learning platform.
15 WITHDRAWAL Registrants must withdraw from modules via My CPA Portal. Withdrawal requests will not be processed by . To withdraw from a module: Log into My CPA Portal Select Module Registration. Click View (next to your Module Registration): Click Withdraw, and follow the prompts: Whether any of your course fees will be refunded after withdrawal depends on when you initiate withdrawal through the My CPA Portal. Module withdrawal penalties will only be waived in cases of documented extenuating circumstances. Registrants that withdraw are eligible for refunds per the following schedule: 70 percent of module fees refunded four weeks prior to the module start date 50 percent of module fees refunded prior to the second Friday of the module No refunds if withdrawal occurs after the second Friday of the module
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