The CGA program of professional studies consists of 19 courses divided into Foundation Studies, Advanced Studies, and PACE studies (Professional Applications and Competency Evaluations).

Two courses are compulsory in PACE studies. In addition, you must complete any two career option courses usually within one of the following areas of specialization:

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

The courses are listed below. Each course includes an examination consisting of multiple choice, true/false, short answer, and/or extended answer questions.

The program is delivered online and is designed to let you study part-time while working full-time. 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 Financial Accounting: Consolidations & Advanced Issues Advanced Management Accounting Personal and Corporate Taxation Accounting Theory & Contemporary Issues External Auditing Public Practice Audit Case

Professional Applications and Competency Evaluations  (PACE Level) 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

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 body outside Canada, CGA Ontario will evaluate your education to determine if you are eligible for any 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.

If you have not already completed 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 Ontario is unsure about the content of a course you completed or about the educational standards of the institution where you completed your education, you may be required to take a challenge examination. A challenge examination assesses your knowledge of the content of a course. You don’t need to complete the course if you successfully pass the challenge examination.

For advanced courses (Level 4) and PACE courses, even if CGA Ontario determines that you have completed a course similar to one of CGA Ontario’s advanced courses, you must still pass the CGA challenge exam. If you don’t pass the challenge exam, you will have to enroll in and pass the 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 word-processed, 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.

Find out exactly which software versions are required for CGA Ontario courses.  

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.(PDF)