Mervat Saleh, CPA, Auditor

Education

Chartered Professional Accountant Designation

Diploma In Accountancy (Concordia University)

Bachelor of Commerce – Major In Accountancy (Concordia University)

Mervat Saleh, CPA, Auditor, serves as a Teaching Professor in the Accountancy Department at the John Molson School of Business, Concordia University. In this capacity, she instructs courses in financial reporting and taxation within the Chartered Professional Accountancy (CPA) program. Her extensive teaching experience encompasses a broad spectrum of accounting and taxation disciplines, including advanced financial accounting, managerial accounting, assurance, personal and corporate taxation, and business valuation. Professor Saleh has significant experience in developing, coordinating, and delivering courses at the undergraduate Bachelor of Commerce, MBA, Chartered Accountant (CA), Certified Management Accountant (CMA), and CPA program levels.

Professor Saleh's sustained involvement with the CPA Canada National program as a session leader and coach for over a decade, across multiple modules including Core I, Taxation, Assurance, and Capstone II, underscores her expertise and commitment to the accounting profession.

Areas of Expertise:

• International Financial Reporting Standards (IFRS) and Canadian Accounting Standards (ASPE, ASNPO)
• Corporate and Individual Taxation
• Information Technology General Controls
• Assurance and Internal Audit

Mervat's dedication to CPA candidates is clearly evident in her textbook publications: 

I. Textbooks

• EFC Information Financière, M. Saleh, Wolters Kluwer Canada Limited, 2021 (French)
• CFE Financial Reporting, M. Saleh, Wolters Kluwer Canada Limited, 2021 (English)
• CPA Financial Reporting Volume I, M. Saleh, CPA-National Resources Inc., 2020 (English)

These textbooks, available in both French and English, are designed to provide CPA candidates with comprehensive yet concise technical coverage of financial accounting topics frequently assessed in the Common Final Examination (CFE). The primary focus is on key learning points within the CPA competency map, ensuring both depth and breadth of understanding in financial accounting under International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), and Accounting Standards for Not-for-Profit Organizations (ASNPO).

Key features of these textbooks include:

1. Complete Technical Coverage: The books address all financial reporting competencies at the required depth as outlined in the CPA Competency Map.
2. Key Differences between IFRS and ASPE: Distinct treatments under IFRS and ASPE are explicitly highlighted.
3. Enhanced Readability: The text employs clear and concise language, minimizing abbreviations, utilizing shorter sentences and numbered lists, and incorporating distinct headings to improve comprehension.
4. Effective Learning Techniques: The content strategically emphasizes key learning points within accounting standards commonly tested in the CFE.
5. Enhanced Comparison Flowcharts: Integrated comparison flowcharts throughout each topic facilitate candidates' ability to connect with and understand the standards.
6. Superior Hints for Applying Standards: Practical tips and hints are provided within each topic to guide the application of complex criteria in case scenarios.
7. Case Writing Techniques: The books adopt a practical approach to cultivate effective problem-solving and writing techniques relevant to the CFE.
8. Task-Based Simulations: Assessment opportunities are included at the end of each standard to enable candidates to practice the appropriate application of standards in case contexts.

II. Cases/CFE Simulations

In the course ACCO 650, Financial Reporting in Practice, Mervat develops cases designed to foster students' analytical skills, pattern recognition abilities, and professional judgment. Her objective is to create case studies and a classroom environment that not only prepares students to succeed on the Common Final Exam but also empowers them to become independent learners and effective problem solvers in professional practice.

III. Webinar

• CFE Writing Techniques, Wolters Kluwer Canada Ltd, 2021

Mervat developed and presented a webinar aimed at equipping CPA candidates with effective writing techniques for the CFE. The webinar detailed the format and objectives of each CFE section and provided guidance on strategies for success across all four levels of the examination. The focus was on developing both the enabling and technical competencies assessed in the CFE, utilizing a practical approach to build effective problem-solving and writing skills.

Mervat Saleh accomplished diverse corporate projects applying both Canadian Accounting Standards for Private Entity, ASPE, as well as International Financial Reporting Standards, IFRS, for various private and public companies. She acquired a broad business perspective based on extensive teaching and professional work experience through consulting mandates.

Mervat Saleh has actively contributed to university governance throughher involvement with the Faculty Council, CPA Program Committee, and theundergraduate curriculum review committee, among others.

The Concordia University committee has promoted Professor Saleh to the rank of Teaching Professor in recognition of her sustained superior teaching performance over the past decade. Professor Saleh possesses a comprehensive and significant teaching portfolio, encompassing a diverse range of courses in financial reporting, managerial accounting, taxation, assurance, and business valuation at both the undergraduate and graduate levels. Despite the inherent complexity and challenges of these subjects, her student evaluations have consistently surpassed the departmental average. Notably, Professor Saleh developed two core courses within the CPA program and has authored textbooks in her areas of expertise. Evaluators offered highly commendatory feedback regarding her pedagogical effectiveness. The University Committee affirms that Professor Saleh's teaching has been demonstrably superior over a sustained period.

In addition to her teaching accomplishments, Professor Saleh has actively contributed to the university through her membership on various internal and external committees and has served as course coordinator for multiple offerings. She played a key role in the implementation of the accelerated CPA program. Furthermore, Professor Saleh is engaged in community support and advocates for career integration, particularly for new immigrants and professional communities. Her involvement extends to the CPA National Program, where she has served as a session leader and coach. Evaluators and various university committees have expressed high regard for her service contributions. The Faculty Personnel and Tenure Committee concurs with the Department Personnel Committee's assessment that her service has been of good quality. Overall, the Faculty Personnel and Tenure Committee acknowledges Professor Saleh as a well-rounded member of the department with a strong record of achievement in both teaching and service.