Concordia University

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Chartered Professional Accountancy

Diploma in Chartered Professional Accountancy

Admission Requirements. Applicants must possess a bachelor’s degree. Students holding an undergraduate degree with a major in Accountancy, with high academic standing (minimum GPA of 3.00 as well as minimum B- grade in specified courses) will normally have satisfied the prerequisite requirements. Applicants lacking the appropriate undergraduate work are required to successfully complete certain qualifying courses, as assigned by the program director.

Proficiency in English. Applicants whose primary language is not English must demonstrate that their knowledge of English is sufficient to pursue graduate studies in their chosen field. Please refer to the Graduate Admission page for further information on the Language Proficiency requirements and exemptions.

Requirements for the Diploma

A fully-qualified candidate is required to complete a minimum of 30 credits, comprising the two courses in each of the two core modules, two elective courses and two capstone courses.

In addition to the required diploma courses in the program, students may register for one or more tutorial courses, with the permission of the program director.

Academic Regulations

  1. Academic Standing. Please refer to the Academic Standing section of the Calendar for a detailed review of the Academic Regulations.

  2. Time Limit. All work must be completed within two years (four years) from the year of initial registration in the program for full-time (part-time) students.

  3. Graduation Requirement. In order to graduate, students must have a cumulative GPA of at least 2.70.
     

MBA Option for Diploma in Chartered Professional Accountancy Students

Students in good academic standing who meet the admission requirements of the MBA program, and who have completed the requirements for the Diploma in Chartered Professional Accountancy program, may be granted advanced standing upon admission to the MBA program. Please refer to the MBA program section for more details.

Note: Students who have had their Diploma conferred do not receive transfer credits to the MBA program. Course exemptions may be granted, but they must be replaced by alternative courses.

Program Structure

The program consists of eight courses (30 credits), including six required courses and two elective courses from a choice of four.

Students first complete four courses (ACCO 650, 651, 652, and 653).   Core I Module courses must be completed prior to taking Core II Module courses. These four courses are followed by two elective courses from a choice of four (ACCO 654, 655, 656, and 657). Students who wish to pursue their career in Public Accountancy must take ACCO 654 and 655. Upon completion of the six courses, all candidates are required to complete the two Capstone courses ACCO 658 and 659.

Required Courses

Core I Module:

ACCO 650 - Financial Reporting in Practice
ACCO 651 - Financial Reporting: Comprehensive Applications

Core II Module:

ACCO 652 - Business Advisory Services
ACCO 653 - Information Systems and Internal Control

Capstone I Module:

ACCO 658 - Capstone I Seminar

Capstone II Module:

ACCO 659 - Capstone II Examination Preparation

Elective Courses

ACCO 654 Assurance and Professional Practice
ACCO 655 Taxation and Decision Making
ACCO 656 Performance Management
ACCO 657 Financial Strategies and Decisions

Public Accountancy candidates must take:

ACCO 654 - Assurance and Professional Practice
ACCO 655 - Taxation and Decision Making

Course Descriptions

Required Courses

ACCO 650 Financial Reporting in Practice (4 credits)
The objective of this course is for the student to demonstrate a high level of competency in many financial accounting and reporting issues, within alternative accounting frameworks. Students are also introduced to the integration of several other competencies, including taxation and finance which help develop the student’s understanding of the implications of financial statement preparation on their users.
Note: Students who have taken ACCO 612 and ACCO 643 may not take this course for credit.

ACCO 651 Financial Reporting: Comprehensive Applications (4 credits)
In conjunction with ACCO 650, this course covers several additional complex issues in financial accounting and reporting, within alternative accounting frameworks. Students apply these financial accounting and reporting competencies, along with other competencies, in a case context.
Note: Students who have taken ACCO 613 may not take this course for credit.

ACCO 652 Business Advisory Services (4 credits) 
Prerequisite: ACCO 650, 651.
This course is designed to develop competencies in management decision making, finance, strategy and risk management. Emphasis is placed on strategy formulation, implementation and monitoring using case analysis.
Note: Students who have taken ACCO 631 may not take this course for credit.

ACCO 653 Information Systems and Internal Control (4 credits) 
Prerequisite: ACCO 650, 651.
In conjunction with ACCO 652, this course is designed to develop skills in corporate governance with emphasis on the competencies required to build good internal control systems and to assess its impact on financial reporting.
Note:  Students who have taken ACCO 678 may not take this course for credit.

ACCO 658 Capstone I Seminar (2 credits)
Prerequisite: ACCO 650, 651, 652, 653 and two elective courses.
This course is designed to enhance the development of the student as a strategic thinker. The course builds on all previously acquired competencies. The content, structure and delivery of the course are designed to develop the strategic leadership capabilities of the student and ensure an integrative perspective is brought to decision making. The course combines individual and group work, in both written assignments and oral presentations.

ACCO 659 Capstone II Examination Preparation (4 credits)
Prerequisite: ACCO 658.
In this course, the students work individually to solve complex and highly integrative cases that simulate real-life business issues. The course draws on all competencies acquired throughout the CPA program and is designed specifically for students intending to write the final examination of CPA Canada.
Note: There is a surcharge for this course.

Elective Courses

Students must choose two of the following four courses, depending on their interests and career aspirations. Students who plan to practice public accounting must take ACCO 654 and ACCO 655.

ACCO 654 Assurance and Professional Practice (4 credits)
Prerequisite: ACCO 650, 651, 652, 653.
The objective of this course is to develop the competencies necessary to perform both internal audit projects and external assurance engagements. Students use cases to assess the kind of engagement required, to develop and perform procedures, and to document and report results obtained from a risk-based perspective.
Note: Students who have taken ACCO 635 may not take this course for credit.

ACCO 655 Taxation and Decision Making (4 credits)
Prerequisite:  ACCO 650, 651, 652, 653.
This course is designed to develop competencies necessary to provide a broad range of taxation services and advice to individuals, corporations, partnerships and trusts, in compliance with tax laws and regulations. Students develop additional knowledge of the relationship between financial reporting decisions and taxation, as well as the role of taxation in making business and investment decisions.
Note: Students who have taken ACCO 643 may not take this course for credit.

ACCO 656 Performance Management (4 credits)
Prerequisite: ACCO 650, 651, 652, 653.
The objective of this course is to enhance the student’s ability to assess and contribute to overall performance management, by developing and analyzing strategic decision making, supporting effective governance, managing and mitigating risk. It builds on skills developed primarily within the core courses.

ACCO 657 Financial Strategies and Decisions (4 credits)
Prerequisite: ACCO 650, 651, 652, 653.
In this course, students build upon finance-related material from previous courses to provide finance-related services for their organizations. To understand and communicate with other finance professionals, they identify, analyze, evaluate and recommend investment and financing strategies and make decisions, either individually or as part of a larger team.

Tutorial Courses

ACCO 650T Tutorial in Financial Reporting in Practice (4 credits)
Prerequisite: ACCO 650 and permission of the program director.
This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 650. This course is evaluated on the same basis as ACCO 650, in the term the course is taken.

ACCO 651T Tutorial in Financial Reporting: Comprehensive Applications (4 credits)
Prerequisite: ACCO 651 and permission of the program director.
This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 651. This course is evaluated on the same basis as ACCO 651, in the term the course is taken.

ACCO 652T Tutorial in Business Advisory Services (4 credits)
Prerequisite: ACCO 652 and permission of the program director.
This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 652. This course is evaluated on the same basis as ACCO 652, in the term the course is taken.

ACCO 653T Tutorial in Information Systems and Internal Control (4 credits)
Prerequisite: ACCO 653 and permission of the program director.
This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 653. This course is evaluated on the same basis as ACCO 653, in the term the course is taken.

ACCO 654T Tutorial in Assurance and Professional Practice (4 credits)
Prerequisite: ACCO 654 and permission of the program director.
This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 654. This course is evaluated on the same basis as ACCO 654, in the term the course is taken.

ACCO 655T Tutorial in Taxation and Decision Making (4 credits)
Prerequisite: ACCO 655 and permission of the program director.
This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 655. This course is evaluated on the same basis as ACCO 655, in the term the course is taken.

ACCO 656T Tutorial in Performance Management (4 credits)
Prerequisite: ACCO 656 and permission of the program director.
This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 656. This course is evaluated on the same basis as ACCO 656, in the term the course is taken.

ACCO 657T Tutorial in Financial Strategies and Decisions (4 credits)
Prerequisite: ACCO 657 and permission of the program director.
This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 657. This course is evaluated on the same basis as ACCO 657, in the term the course is taken.

ACCO 658T Tutorial in Capstone I Seminar (2 credits)
Prerequisite: ACCO 658 and permission of the program director.
This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 658. This course is evaluated on the same basis as ACCO 658, in the term the course is taken.

ACCO 659T Tutorial in Capstone II Examination Preparation (4 credits)
Prerequisite: ACCO 659 and permission of the program director.
This course is designed to enhance the competencies of students in the program who will benefit from additional exposure to the subject matter covered in ACCO 659. This course is evaluated on the same basis as ACCO 659, in the term the course is taken.

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