You are on page 1of 65

IMMiGRANTS GUiDE TO BECOMiNG a CGA or CMA in BC & ALBERTA

part i INTRODUCTiON OVERViEW THE ACCOUNTiNG PROFESSiON iN CANADA ACCOUNTiNG JOB PROSpECTS 2 4 7 11

Where am I? What is this website all about?

INTRODUCTiON
WELCOME AND SiTE DESCRiPTiON
Where am I? What is this website all about?
Visiting the AccountingInCanada.ca website is the first step towards becoming a professional accountant in Canada. This site has been designed to help current and future immigrants obtain the information they need to make an informed decision regarding an accounting career in Canada. If you are interested in joining this growing and important occupation then you are in the right place. This website has been developed with Western Canada in mind. As you will learn along your journey through this site, there are many accounting designations and occupations and each Canadian province has its own regulations and professional bodies. In many cases, these are similar between each province. However, this site focuses specifically on British Columbia (BC) and Alberta, Canadas two most western provinces.

TARGET AUDiENCE
Is this website for me?
This website has been designed with newcomers to Canada in mind. You dont necessarily need to have started living in Canada yet to use this website. In fact, you may find it helpful in planning your move to Canada. Knowing in advance what to expect when searching for work in Canada can help to reduce some of the stress that many new immigrants experience when first arriving in a new country. If you have a background in an accounting or finance related profession and you wish to become an accountant in Canada, this website will help you. The information contained in this guide is focused specifically on the accounting profession in BC and Alberta, although most professionals may work in any Canadian province or territory (Some requirements do differ; you should check with the professional accounting body in the area in which you plan to settle for region-specific information).

Professional accountants work in public practice, for-profit industries, not-for profit industries, and within the federal and provincial government. They hold a variety of finance and accounting related occupations such as: - Auditors - Senior tax advisors - Senior financial analysts - Chief Financial Officers (CFOs) - Controllers - Business owners - Educators

OTHER AUDIENCES
What if Im not already an accountant?
Even if you do not hold an accounting designation, you may have acquired many transferable skills from your past work experiences that can help you in your pursuit of a Canadian professional accounting designation. While it can be helpful to already have a career as a professional accountant in your home country, this is not required. For example, a number of occupations are related to accounting but are not performed by professional accountants. Service Canadas JobFutures website provides detailed information on some of these related occupations in Canada: - Bookkeepers - Banking, insurance, and other financial clerks - Accounting and related clerks - Payroll clerks - Financial and investment analysts Another excellent source of information on these and other accounting and finance related occupations is the Province of BCs WorkFutures website, which provides further detail on other careers such as personal financial planner, or securities agents, investment dealers and brokers. While these jobs are not classified under the category of positions held by professional accountants, these occupations can provide you with many of the transferable skills you need to become a successful professional accountant in Canada. This includes many of the technical skills necessary for working as an accountant as well as the interpersonal skills such as leadership or ethical decision making and problem solving that can be learned in other environments. So it is very possible to combine both the technical and interpersonal skills that you have developed in your home country and transfer them to a career as a professional accountant in Canada. In addition, the accounting regulators (often referred to as an accounting body) allow for a variety of professionals to apply for student membership in their respective designations. Please see "Obtaining a Designation" for more information on each accounting body's various entry points. (CGA/CMA)

Who else can use this site?


While this website was developed specifically for newcomers to Canada, you might find the information here to be useful if you are an: - Accounting student - Government official - Immigrant serving agency staff member - Immigration lawyer or consultant - Employment counselor - Accountant already working in Canada - Career development practitioner - Recruitment firm - Academic advisor
3

What is a regulated profession? What makes a profession regulated?

OVERVIEW of REGULATED PRoFESSIoNS in CANADA


DEFINITIoN oF A REGULATED PRoFESSIoN
What is a regulated profession?
Many professions in Canada are regulated. This means that individuals employed in these professions have to meet certain licensing requirements and, typically, be members of a regulatory body or association in order to legally do their job. Regulated professions usually require several years of university or college education, several years of supervised practical experience, and written and/or verbal communication testing to ensure that core skills for the profession are met. Examples of regulated professions include nurses, doctors, lawyers, and engineers. Many trades are also regulated (for example, plumber and electrician). Accounting is one of the regulated professions in Canada. The website of the Trade, Investment and Labour Mobility Agreement between BC and Alberta provides a lot of information on the regulated professions and trades in both provinces along with links to the regulatory bodies responsible for each occupation.

RELEVANT LEGISLATIoN (pRoVINcIAL VS. FEDERAL)


What makes a profession regulated?
Each province and territory has legislation that creates a regulatory requirement for certain professions. Regulated professions have legal requirements or restrictions with regard to licensing, certification or registration. These occupations are referred to as professions (for example, accountant, forester, lawyer, nurse, and teacher) and trades (for example, electrician, heavy equipment technician, plumber, welder) that are regulated by law to protect the public.

There are different types of legislation or regulations that govern each of the regulated occupations. In some regulated occupations, you must be registered with the relevant professional regulatory body. In other regulated occupations, you must be registered if you perform restricted activities or use a protected title. Restricted activities Restricted activities are tasks specified in provincial government legislation or regulations. Protected titles To use a title that is protected, you must be registered with the appropriate professional body. It may not be necessary to be registered simply to work in these occupations. For example, you may be employed as a marine biologist or a wildlife biologist, but in Alberta you may call yourself a Professional Biologist only if you are a registered member of the Alberta Society of Professional Biologists. Although most regulated professions are the responsibility of each province and territory, there are a few that are federally regulated. The accounting profession, however, is a provincially regulated field. In BC, the legislation specific to the accounting profession reflects the three different accounting designations currently regulated in Canada. These acts are the Accountants (Certified General) Act, which regulates Certified General Accountants (CGAs); the Accountants (Chartered) Act, which regulates Chartered Accountants (CAs); and the Accountants (Management) Act, which regulates Certified Management Accountants (CMAs) . In Alberta, only one piece of legislation regulates CAs, CGAs, and CMAs. This is the Regulated Accounting Profession Act and it replaces three previous acts that were similar to the legislation still in force in BC. Similar to the professional biologist example, an individual cannot use the titles, CA, CGA or CMA unless they are a registered member of these respective accounting regulatory bodies.

HOW DOES ThIS AFFECT IMMIGRANT PROFESSIONALS?


How will professional regulation affect me?
Immigrant professionals may enter Canada with existing qualifications and experience within a particular occupation. If that occupation is regulated in Canada, however, the immigrant professional will not be allowed to work in his or her occupation or use their professional title (for example, doctor, engineer) without first becoming registered or licensed through the appropriate professional body. In some cases, the process of becoming registered or licensed is fairly straightforward. For example, some regulatory bodies have mutual recognition agreements with international licensing bodies. In other cases, the professional status of a foreign professional may not be formally recognized, resulting in a much longer route to achieve professional status in Canada. The Canadian federal and provincial governments are taking steps to make it easier for newcomers to Canada to practice their profession as quickly as possible upon entering the country. It is anticipated that 100% of growth in the Canadian labour force over the next decade or more will come from immigrants, while Canadian workers will provide sufficient labour to cover only the spaces made empty by people leaving the workforce to retire. For this reason, the needs of the Canadian labour market will increase and immigrants will be in an excellent position to meet those needs. The government recognizes this and is working closely with regulatory bodies in every province to streamline the processes used to license immigrant professionals.

Nevertheless, immigrants entering Canada should prepare in advance to meet the requirements for their profession in Canada. In the case of accounting, this website will help provide much of the information that you will need. Other factors that should be planned in advance of arrival include: - having a place to live - obtaining the information needed to understand a new culture with different customs - being sufficiently fluent in either of Canadas official languages French and English In Western Canada, English is the primary language of life and of business. If you are settling in the province of Ontario, Quebec or New Brunswick, knowledge of French may be beneficial or required. For most work in the federal government, fluency in French and English is a requirement.

Who can apply to CGA

THE ACCOUNtING PROFESSION IN CANADA


CGA
i) CGA-Canada The Certified General Accountants Association of Canada is a self-regulating, professional association of 71,000 students and CGAs. CGA-Canada represents CGAs and students in Canada, as well as Bermuda, the nations of the Caribbean, the Peoples Republic of China and Hong Kong CGA-Canada contributes to national and international accounting standard setting through cooperative professional relationships with other accounting bodies, represents the interests of the public and CGAs, and serves as an advocate for accounting professional excellence. CGA-Canada is also responsible for establishing the professional standards for its members through the Code of Ethical Principles and Rules of Conduct, the CGA Independence Standard and mandatory continuing professional development. HisTOrY OF CGA CaNaDa For a full history of CGA Canada, please click here. 1908 - CGA Canada was founded 1913 - The Association, known then as The General Accountants Association is federally incorporated becoming a self-regulating professional organization able to set standards and examinations for admission. 1964 - The education program is extended to the Caribbean and Bermuda. 1982 - The General Accountants Association becomes the Certified General Accountants Association

1987 to 1991 - CGA develops a competency-based education program with a management emphasis. Integration of ethics and information technology become hallmarks of the revised program. 1998 - CGAs are required to obtain a bachelors degree prior to certification. Partnerships are developed with universities to provide distance-learning options for degree completion. 2003 - CGA-Hong Kong is granted affiliate status. CGA education materials are offered at more than a dozen Chinese universities. See www.cgahk.org.hk or email: info@cgahk.org.hk 2004 - The CGA education program moves to a fully online distance-learning model and the Laurentian University and CGA-Canada team up to offer an online MBA program for CGAs. 2006 - CGA-Canada signs a mutual recognition agreement with the Association of Chartered Certified Accountants (ACCA), the worlds largest and fastest-growing accounting association. 2007 - CGA-Caribbean is granted affiliate status. Click here for more information 2008 - CGA-Canada marks the centennial anniversary of the CGA designation. ii) Provincial and Territorial CGA Associations Provincial and Territorial CGA associations, such as the Certified General Accountants Association of British Columbia (CGA-BC), are self-regulating professional organizations that represent the provincial interests of CGA members and students. They are responsible for admitting students into the CGA program; delivering the CGA program of professional studies; certifying new members, monitoring the ongoing educational requirements of members, and upholding the professional standards set for CGA members and students. About CGA British Columbia CGA-BC was founded in 1951 and derives its authority through the provincial Accountants (Certified General) Act. Provisions include the Associations structure and legal capacity, governance, the right to use the designation, and protection of the public. With more than 9,000 members and more than 5,000 students, CGA is the largest and fastest growing of the three accounting bodies in BC and has the largest number of internationally trained accountants in the province. About CGA Alberta CGA-Alberta, which currently has 4,400 members and over 3,300 students, was incorporated under the Societies Act on June 12, 1961. The Association began operating under the Regulated Accounting Profession Act (RAPA) on September 13, 2001.

CMA
i) CMA-Canada Certified Management Accountants of Canada (CMA Canada) grants a professional designation in management accounting and regulates its members under the authorization of provincial legislation. As a self-regulating professional body, CMA Canada establishes and maintains the highest standards, practices and professional conduct in management accounting to protect the public interest. CMA Canadas membership has grown rapidly since the organization was formed in 1920, currently including more than 40,000 CMAs and 10,000 students across Canada and around the world.

HISTORY OF CMA CaNaDa 1920 - The founding of the Canadian Society of Cost Accountants (now CMA Canada). 1926 - Launch of a management accounting journal (Cost and Management, now called CMA Management). 1939 - Decision by Board of Directors to seek legislative approval for a professional designation. The designation was called RIA (Registered Industrial and Cost Accountant). 1940 - The Ontario legislature is the first province to recognize the Society as a professional accounting body with designation granting powers. Quebec was next in March 1941 with all other provinces and territories following. 1960 - Entered the world of international accounting affairs by assisting in the development of the Pakistan Institute of Industrial Accountants (now known as the Institute of Cost and Management accountants of Pakistan). 1972 - Became one of the founding member bodies of the International Federation of Accountants (IFAC). 1985 - Designation changes from RIA to CMA (Certified Management Accountant). 2000 - Professional Program is revised and renamed the Strategic Leadership Program (SLP) full program content is now offered electronically through the SLP website. ii) Provincial and Territorial CMA Associations About CMA British Columbia The Canadian Society of Cost Accountants was incorporated by Letters Patent under the Dominion Companies Act in 1920. From the beginning, courses of study in cost accounting and business organization were offered and success on examinations led to certification. However, it became evident that if a standard of competence were to be maintained and recognized, it would be necessary to issue a qualifying designation. The Certified Management Accountants of British Columbia (CMABC) was incorporated in March 1945. CMABC is recognized as a self-governing professional accounting organization through the Accountants Management Act of British Columbia. As a self-governing organization, CMABC has earned the privilege of enacting and maintaining professional standards. These standards are reflected in the legislation and in CMABC bylaws and rules of professional conduct. About CMA Alberta The Certified Management Accountants of British Columbia (CMA Alberta) was incorporated in March 1944. CMA Alberta is recognized as a self-governing professional accounting organization through the Accountants Management Act of Alberta.
9

As an integral partner of CMA Canada, CMA Alberta is the self-governing professional organization responsible for the training, accreditation and continuing professional development of CMAs in Alberta. Of CMA Canadas 47,000 members across Canada and around the world, more than 6,600 CMAs are accredited in Alberta.

CA
i) Links to the three CA web sites Chartered Accountants of Canada Chartered Accountants of BC Chartered Accountants of Alberta

10

What are my chances of finding work as an accountant?

ACCOUNTING JOB PROSpECTS


What are my chances of finding work as an accountant?
The WorkFuturesBC website describes the job prospects for the accounting profession over the next few years as follows: - Future job prospects are expected to be above average for this occupational group in upcoming years. As this is a very large occupational group, it is anticipated that many positions will become available. New job growth over the next five years is forecasted to be above average. As well, there will be significant increases in replacement openings due to the large number of experienced workers expected to retire over the next five years. - Industry sources report there is currently a demand for experienced professionals in this group. Demand for tax, financial instrument, forensic accounting, bankruptcy and information experts is increasing, and demand for accountants specializing in a specific industrial sector may also be on the rise. Industry sources also report that there is currently a high demand for business accountants, controllers and chief financial officers in urban centres, particularly in Vancouver and Victoria. - As accounting functions become increasingly automated, auditors and accountants are able to spend more time on strategic financial management and interpretation and less time performing routine transactions. They must now accommodate non-accounting activities and the international standardization of practices. This has extended the accountants role into areas such as financial strategy development, financing leadership and support, creating financial systems to support the strategic direction of the organization, financial information analysis, environmental safety assessments, computer system audits and corporate restructuring. - Canadian expertise in the field of financial auditing is acknowledged throughout the world. With the rise of trade opportunities between Canada, China and India, job opportunities are becoming

11

increasingly available for accountants and financial auditors who are able to speak a foreign language. (reference) Based on data from the Canadian Occupational Projection System (COPS) employment demand model for BC, the COPS BC Unique Scenario provides growth projections for the accounting field in BC. Between 2006 and 2011 it is predicted that there will be above average growth in the accounting sector. For Alberta, information on the accounting field is available through the Human Resources and Skills Development labour market information website, which identifies the prospects for accountants as good. The Alberta Learning Information Service also provides information on the accounting profession and its current outlook. The page for accountants lists a variety of occupation-specific information, as does the page for internal auditors. Finally, the HRSDC JobFutures.ca website provides Canada-wide outlook data for the accounting and auditing fields. This website identifies the outlook as fair due to an average rate of employment growth because of the increase in the use of accounting software, an average rate of retirement leading to openings, and the fact that the number of job seekers will likely match the number of job openings. The provincial and federal outlook paints a generally positive picture for newcomers to Canada wishing to enter the field of accounting. Although the prospects vary between provinces, there remain openings for qualified individuals who are able to attractively market themselves to potential employers.

12

CGA
part ii INTRODUCTiON TO CGA OBTaiNiNg a DESigNaTiON GETTiNg a JOB 14 18 32

13

How is a CGA different from another accounting designation?

INTRODUCTiON TO CGA
DEFiNiTiON
How is a CGA different from another accounting designation?
A Certified General Accountant (CGA) is one who can provide a wide breadth and depth of financial and accounting services to the public. These services include traditional tax and external audit assurance services, but also include financial management, internal audit and strategic financial planning services. CGAs work for organizations of all sizes and corporate structures in the private sector, government sector, and not-for-profit sector. They also work as owners or partners in public accounting firms. The designation provides members with the expertise to perform financial and accounting services in many areas. Designation holders have access to a wide array of employment opportunities.

BENEFiTS OF CGA
Why become a CGA?
Individuals choose to enroll within the CGA program for many reasons. Some of the top reasons are as follows: - A domestically and internationally respected and recognized accounting designation - The ability to earn an income while studying - The flexibility that distance education provides the CGA student, allowing them to create their own study timetable and live outside of major urban citites - The international mobility of the designation - The flexibility to work in public practice or in industry - A designation that is relevant to the needs of todays businesses - The ability to choose courses at the PACE Level of the program that best fit ones finance and accounting career aspirations - Training in both the internal and external senior accounting and finance management related competencies

14

CGA DEMOgRaPHIcS
Where do they work?
Position and Salary The CGA designation equips one with financial management and business analysis skills, as well as the professionalism, excellence in leadership and ethical judgment skills required of accountants. CGAs work in top-level positions in businesses of every size and industry segmentthe private sector, government and not-for-profits, and public practice accounting firms. They work within organizations as in-house financial experts or they work as external accountants to organizations as management consultants or public practitioners. A CGA has the skills to prepare and analyze financial information, solve complex problems, perform financial planning, complete financial forecasts, and implement corporate strategies. Those who choose to follow the CGA path find job opportunities in potentially every sector of the economy; many secure executive or senior financial positions. The leading senior positions held by CGAs include: Chief Executive Officer Chief Financial Officer Controller Director of Finance Financial Analyst Public Accountant and/or Auditor Senior Accountant Vice President In addition, CGAs hold positions as educators, financial and tax consultants, and they often hold positions as presidents, vice presidents, and treasurers within organizations and some CGAs choose to own and operate their own businesses. Salaries paid for these various positions can be found in the 2009 Salary Guide for Accounting & Finance from Robert Half International a partial extract from their guide is reproduced below.

ROBErT HALF 2009 SALArY GUIDE EXTrACT Position Accountant (over 3 years experience) Financial Analyst (over 3 years experience) Controller Chief Financial Officer (CFO) Salary Range $51,250 to $95,750 $56,000 to $106,250 $74,500 to $157,500 $109,750 to $279,500

The salary ranges provided reflect the basic starting salaries across the spectrum of small to large sized organizations. The actual starting salary for an individual will be dependent on the size of the organization, the applicants own prior work experience, and their accounting credentials. For a detailed listing of Robert Halfs Salary Guide please click here. 15

Industry CGAs are found working in virtually every sector of the economy as is reflected in the figure below.

education 4% bank & commerce 6% other 7%

industry 4% consulting & public practice 27%

manufacturing 12%

government & nfp 20%

services 24%

STUdENT & MEMBER TESTIMONIaLS


Student testimonials Most immigrants are facing three challenges: language, culture and a job when they move to Canada. So did I. When I finally got the immigrant visa for Canada in 2005, I had been working for a large successful real estate development company in Shanghai, China for several years as the senior manager of the accounting and financing department. I already had an MBA degree from one of the top universities in China, but I still worried about the three challenges I would face in Canada. Fortunately, I found my wayI started my CGA studies in 2006. The reasons that I chose CGA are, - CGA is a well recognized and valuable designation in Canada, even worldwide, in the field of accounting and finance. - By studying CGA, you can definitely improve your English and learn a lot of professional words and expressions, which helps one sound professional. - There are plenty of culture related concepts embedded in all CGA courses, such as ethics and the proper code of behavior. - As a CGA student or a CGA member, people, including the potential employers, will know that you are a professional in the field and qualified for the work you will do. - You have options to work for an industrial company as an accountant, or a CGA firm as an accountant or auditor, or you can start your own business! You have a lot of choices. - There are thousands of CGA members and students and lots of opportunities to network. Please remember, networking is a very valuable way to find jobs.

16

My experience has proved that I made the right choice in choosing CGA. I got my first part time job as a staff accountant from a CGA firm only two weeks after I sent my first rsum after I arrived in Canada. Three months later, I had two full time professional job offers in hand. Now I am working as a senior accountant for a property management company located in downtown Vancouver. Bill Han, Senior Accountant, Martello Property Services Member testimonials Ive only been in Canada for a short four and a half years, but, from professional and personal development perspectives, achieved more than some people achieve in decades. Being an immigrant, a newcomer, its hard to prioritize tasks: do you choose to go towork at the corner gas station and make easy money, or go to school and advance your skills? Thanks to the advice from NAIT (the Northern Alberta Institute of Technology) student recruiting office, I decided to go back to school and finish my degree. It was then and there, when I learned about the CGA designation. It was an easy choice for me, determining which designation to go with. CGA is the most flexible, affordableand marketable. I was getting a lot of support from co-workers, and my employer to finish my designation, and right after I got it, I was praised with a raise and numerous job opportunities.It seems like so many more doors are now open for me because I have those wonderful letters behind my name. Now, as a designated member, I am proud to be called a Certified General Accountant. Irina Tessier, BBA, CGA Alberta Health Services As a newcomer to Canada, I chose the CGA program because of its flexibility which allowed me to continue working full time while studying at my own pace. What I like most about the CGA program is that the courses are very practical. They deal with the many accounting and finance issues that are faced by accounting managers, directors of finance, controllers, CFOs, CEOs, etc. My work experience and the CGA program complemented each other very well; I was able to apply the knowledge learned from the CGA program to my daily work while at the same time my work experience helped me to better understand the CGA courses. The powerful interrelation between the CGA program and work experience is a key advantage of the program. My own career was advanced directly due to the CGA program, working into roles with greater responsibility, from, senior accountant to accounting manager to assistant controller to controller and now I hold the role as corporate controller. The CGA program gave me a rock solid foundation for my career growth. I would highly recommend the CGA program to anyone who is interested in accounting, finance, auditing, taxation, management and any other similar career which can draw from the competency of the CGA program. Sinisa Vekic, CGA Corporate Controller, Teldon Media Group

17

Who can apply to CGA

OBTAINING A DESIGNATIoN
APPLYING To CGA
Who can apply to CGA?
To start the CGA program in BC or Alberta, students who are not Canadian citizens must be permanent residents of Canada or hold a valid study or work visa. In order to help ensure successful completion of the program, students studying in BC or Alberta are also expected to be proficient in listening, reading, writing and speaking in English CGA suggests that applicants have a Canadian Language Benchmark rating of at least six in each of these areas. Currently, CGA does not require students to take the Test Of English as a Foreign Language (TOEFL), but if you have taken this test in the past and received a score greater than 600, your score indicates that your English language skills are sufficient to understand the materials within the CGA program.

What if I want to do the CGA program from my home country?


Students who reside in the Caribbean, Bermuda, Hong Kong and China can enroll in the CGA Program of Professional Studies within their home country. Students must complete the following standard requirements of the CGA Program: academic coursework and examinations (including the PACE certification level), a university degree (equivalent to a four year Canadian bachelors degree) and practical work experience. The academic coursework and degree can be completed at a recognized university within their home country with the PACE Level of the CGA program completed by way of online distance learning supported by CGAs international offices. All CGA course work and examinations are completed in English (or French in Quebec). If a student successfully completes these requirements, they will be awarded the CGA designation. This designation is the same as the designation awarded within Canada. For more information on completing the CGA program outside of Canada Click Here.

18

CGA PRoGRAM oVERVIEW


The CGA program is primarily offered as an online program of professional studies, allowing students the flexibility to study at times that best suit their personal schedules. CGA students work full time in accounting related positions while in the program. To support online learning, the CGA program offers students many resources, such as online tutors, online lectures, student chat boards, self-study assessment tests, etc. The program also offers some in-person classroom lectures. The Designation Roadmap below gives a high-level overview of the steps required to complete the CGA program. DesIgNaTION ROad Map Admissions Process 1 Submit Application 2 Application Evaluation 3 Enroll in Courses 4 Academic coursework and Examinations Requirements Program Requirements 5 Canadian Equivalent University Degree Requirements 6 7 Post Certification 8 Maintaining Membership

CGA PACE Practical Certification Work Requirements Experience

THE AdMISSIoN PRocESS


How do I apply to the CGA program?
The application process involves three steps: Step 1: Completion of the Application Form Step 2: Application evaluation and assessment Step 3: Enroll in CGA program and register for classes i) Step 1: Completion of the Application Form Completion of the Application Form provides the Association with all the information needed to set up a student record under your name. It also provides the Association with the information required to perform an assessment of any post-secondary transcripts you may be submitting for possible transfer credits. Therefore, to complete the Application and Assessment Form you will need to assemble the following official documents: - A notarized English translation of all foreign transcripts from post-secondary educational institutions attended and degrees receivedthe course grades and the date a degree was conferred must appear on the transcripts. For courses completed outside of Canada, official course descriptions or a course syllabus may be required. - Marriage certificate or change of name certificate, if the transcripts and certificates show a different name. - Certificate and course marks from an accounting body in your country, only if you believe the courses may be used towards CGA course exemptions. - A copy of your rsum (curriculum vitae), job descriptions of past positions, your educational qualifications and membership in a professional accounting body. In addition, letters of reference from previous employers indicating proof of accounting experience at an intermediate or senior level are not essential, but they are helpful.

19

- Immigration documents showing that you are qualified to work and study in Canada (landed immigrant status, study and work visas). - Notarized translations of any documents that are not in English. (Notarized translation is one that has been certified as a true copy of the original by a person who has been accredited as a translator for that language.) - A current letter of good standing if you are a member of another professional accounting body. Submit your Application and Assessment Form and all required documents prior to the deadlines for the session in which you wish to begin your studies. It can take up to five weeks to process your documentation if you have transcripts to be evaluated. We therefore recommend that you submit your documentation as early as possible. CGA has four academic sessions each year. The deadline to be admitted into one of these session start dates is provided in the table below. Session 1 Application Form Submission Deadline Mid July Session 2 Mid October Session 3 Mid January Session 4 Mid April

For access to the CGA-BC Application Form click here and for access to the CGA-Alberta Application Form click here. ii) Step 2: Application evaluation Once your application and all supporting documents have been received, the evaluation of your application will begin. The evaluation process is a very important step as it determines whether your prior education and work experience will provide you with exemptions from some of the requirements of the program. This can include exemptions from some of the required courses, acceptance of your foreign degree and a reduction in the amount of time devoted to obtaining your practical work experience. Academic coursework evaluation If you are seeking transfer credit for post-secondary studies, you would have submitted notarized English translation copies of your original transcripts as mentioned under Step 1. Your transcripts will be assessed by the CGA Evaluations Department to see if you are eligible for transfer credits. If you are eligible for transfer credits, the number of courses you will be required to complete within the CGA program will be reduced. Degree assessment evaluation If you are seeking recognition of a bachelors degree completed outside of Canada, you would have submitted a notarized English translation of your transcript reflecting the date that your degree was conferred as mentioned under Step 1. Your transcript will be assessed by the CGA Evaluations Department to see if your degree is equivalent to a four year Canadian bachelors degree. It may be necessary to have your degree assessed by an independent evaluation service provider (at your own cost). In BC this is performed by International Credential Evaluation Service (ICES). In Alberta this is performed by International Qualifications Assessment Service (IQAS). If your degree is assessed as equivalent to a four year Canadian bachelors degree, you will not be required to obtain a Canadian bachelors degree.

20

PracTIcaL WOrK eXperIeNce eVaLUaTION If you are seeking recognition of prior work experience, you would have submitted a copy of your rsum (curriculum vitae), former job descriptions, and letters of reference from your former employers as mentioned under Step 1. Non-Canadian work experience may qualify for up to a two year reduction of the minimum three years work experience requirements set out in the program. INTerNaTIONaL accOUNTINg desIgNaTION eVaLUaTION

What if I have an international accounting designation?


Mutual recognition agreements: CGA has Mutual Recognition Agreements (MRAs) with various accounting bodies outside of Canada including: - ACCA UK - CPA Australia - CPA Ireland As a member in good standing with any of the organizations described in the MRAs below, you are eligible to obtain advanced standing on the CGA program. You must include a letter of good standing from your professional accounting body and provide it when you apply to the CGA program as mentioned under Step 1. Association of Chartered Certified Accountants (ACCA) On December 18, 2006, the ACCA and CGA-Canada announced this MRA. The agreement provides a mechanism for members to become designated by the other association. ACCAs can gain their CGA designation by successfully completing an overview course in Canadian tax and law, approved by both ACCA and CGA-Canada. ACCA has 110,000 members and 260,000 students in 170 countries. For more information Click Here. CPA Australia On March 31, 2008, CPA Australia and CGA-Canada signed an MRA that took effect on April 8, 2008. CPA Australia members can gain their CGA designation by successfully completing an overview course in Canadian tax and law and successfully completing the Professional Applications Reciprocity Evaluation (PARE) course approved by both CPA Australia and CGA-Canada. CPA Australia has over 117,000 members in 98 countries. For more information Click Here. CPA Ireland On June 3, 2009, the Institute of Certified Public Accountants in Ireland (CPA Ireland) and the Certified General Accountants Association of Canada (CGA-Canada) entered into an MRA. CPA Ireland members can gain their CGA designation by successfully completing an overview course in Canadian tax and law. CPA Ireland has over 5,000 members in 28 countries. For more information Click Here.

What if my international accounting designation does not fall under one of the MRAs?
Additional International Credential Evaluations As a member in good standing with any of the organizations listed below, you are eligible to obtain advanced standing in the CGA program. While the requirements will be slightly more than those found under the MRAs, you are likely to have fewer requirements to fulfill than students who do not hold these credentials. You must include a letter of good standing from your professional accounting body and provide it when you apply to the CGA program as mentioned in Step 1. You must have obtained your recognized designation by way of the program/examination set by the professional body; that is, the designation in question cannot be obtained through a mutual recognition process. The International

21

Accounting Credentials, below are recognized by all CGA offices for advanced standing in the CGA program as of November 2009: Countries Australia Bangladesh France Hong Kong India Pakistan Philippines United Kingdom United States International Accounting Designations - Institute of Chartered Accountants in Australia - Institute of Cost and Management Accountants of Bangladesh - France Compagnie Nationale des Commissaires Aux Comptes - lOrdre des Experts Comptables - Hong Kong Institute of Certified Public Accountants (HKCPA) - India Institute of Chartered Accountants of India - Institute of Cost and Works Accountants of India - Institute of Chartered Accountants of Pakistan - Institute of Cost and Management Accountants of Pakistan - Philippines Institute of Certified Public Accountants - Chartered Institute of Management Accountants (CIMA-UK) - American Institute of Certified Public Accountants (CPA-US) - Institute of Management Accountants (CMAUS)

International accounting designations not listed here will be considered by CGA on an individual basis.

Once your application has been evaluated, you will receive an email advising you of your status, any transfer credits that you have been granted as well as what is remaining to complete. You will also receive a letter from CGA with instructions on how to activate your student file and start your studies in the CGA program, should you wish to begin at that time. Allow four to six weeks for the Association to process your documents, set up your student record, and assess any post-secondary or professional studies you may have completed. The evaluation is good for one year, during which you may enrol at any time. If you do not enrol within the year, you will need to reapply. iii) Step 3: Enroll in CGA program and register for classes Once your application has been evaluated, you will receive an email advising you of your status, any transfer credits that you have been granted as well as what courses you have remaining to complete. Since your confirmation of enrolment will only last for 12 months, it is suggested that you enroll within a CGA course before the 12-month period ends. The deadline to enroll within a course depends on when you want to start taking courses. The CGA program has four academic sessions each year. Session 1 Deadline to enroll for CGA Course Offerings Courses Begin Mid August September Session 2 Mid November December Session 3 Mid February March Session 4 Mid May June

Do I have to take my courses with CGA?


The final PACE Level courses must be completed through CGA. However, Level 1 to 4 courses can be taken through one of the various CGA approved post-secondary institutions.
22

PRoGRAM REQUIREMENTS
The CGA program has four main requirements that must be successfully completed before one can receive their CGA designation. The four requirements are as follows: - Academic coursework and examinations - Canadian equivalent university degree - CGA PACE Certification Level - Practical work experience Other important things to think about before starting the CGA program are the time commitments and the program costs. Each of these requirements will be described in more detail in the upcoming sections. i) Academic coursework and examinations requirements Academic course work All CGA courses are competency-based and designed to develop financial management and business analysis skills, as well as professionalism, excellence in leadership and the strong ethical judgment required of accountants. Competency-based professional education ensures that every newly certified CGA is able to fully serve the needs of clients and employers, and to protect the public interest. It prepares CGAs for positions of leadership, responsibility, and trust. CGAs 130 competencies detail the knowledge, skills and professional values required of accountants and senior financial managersin real working environments and to specified levels of proficiency. The CGA program consists of 19 courses and examinations plus two comprehensive business cases and in BC, one public speaking course. Many of the courses require students to learn and become familiar with standard Canadian accounting (which will become IFRS in 2011), audit and taxation software programs such as Sage AccPac, Cantax, Caseware, and ACL. CGA program courses and business cases are spread over five levels: Levels One to Three (Foundation Studies), Level Four (Advanced Studies) and the final level, the PACE Level (Professional Applications and Competence Evaluations). The business cases found in the Foundation and Advanced levels of the program are specifically designed to help students apply financial management concepts in a practical and professional manner; the public speaking course provides students with the confidence to handle the various forms of public speaking they will encounter throughout their careers. Individuals can choose to complete the levels 1 to 4 courses directly through CGA or they may choose to take the levels 1 to 4 courses (the first 15 courses within the program) through a CGA approved post-secondary institution and then have their credits transferred to the CGA program. For the approved CGA-BC post-secondary institutions Click Here and for the approved CGA-AB postsecondary institutions Click Here. You may choose to take all five levels of the program through CGA, in which case the CGA program is primarily offered online. To support online learning, the CGA program offers students many resources, such as online tutors, online lectures, student chat boards, self-study assessment tests, etc. In addition, the program also offers some traditional in-classroom lectures. In BC and Alberta, all courses and exams are in English only. CGA suggests that applicants have a Canadian Language Benchmark rating of at least six in each of the four language areas i.e. reading, writing, listening and speaking.

23

CGA LeVeL 1 4 CUrrIcULUm Foundation Studies Foundation study courses and examinations provide a solid understanding of full-cycle financial accounting. LEVEL ONE Financial Accounting Fundamentals Micro & Macro Economics Business Law LEVEL TWO Financial Accounting: Assets Business Quantitative Analysis Management Accounting Fundamentals Business Communication LEVEL THREE Financial Accounting: Liabilities & Equities. Corporate Finance Fundamentals Managing Information Systems *Accounting Business Case
*No examination

Course Availability Students can take these courses at approved postsecondary institutions and then transfer the credits into the CGA program or they can take these courses directly through CGA.

FA1 EM1 LW1

FA2 QU1 MA1 CM1

FA3 FN1 MS1 BC1

Advanced Studies Advanced study courses and examinations cover advanced topics in financial and management accounting as well as the key professional concepts and knowledge in audit and taxation. LEVEL 4 Financial Accounting: Consolidations & Advanced Issues Advanced Management Accounting Personal & Corporate Taxation Accounting Theory & Contemporary Issues External Auditing *Public Practice Audit Business Case *Public Speaking Course
*No examination

Course Availability Students can take these courses at approved postsecondary institutions and then transfer the credits into the CGA program or they can take these courses directly through CGA.

FA4 MA2 TX1 AT1 AU1 BC2 001

What are the computer requirements for the CGA program?


For the computer requirements required by CGA-BC and CGA-Alberta students Click Here. Examinations Examinations are constructed using an examination blueprint. The blueprint, also referred to as the test specifications, identifies the content areas covered on the examination. For each content area, the blueprint outlines the weighting of the area, the topics, levels of competence, and learning

24

objectives examined. The blueprint also providesinformationon the proportion of each question type presented in the examination (for example, proportion of multiple-choice, to short-answer or longanswer questions). Students have access to these blueprints and are expected to use them to help prepare for each examination. The functional competencies tested on exams are as follows: Functional Competency Financial accounting and reporting Finance and financial planning, Information technology Management accounting, General business Assurance Taxation Ethics and trust General business, Information technology Communication Integrative approach, Problem solving, Professional self-evaluation Planning, Measuring and monitoring, Team leadership and development, Client focus Client focus, Integrative approach, Problem solving, Professional self-evaluation Planning, Allocating and managing resources, Measuring and monitoring Organization and strategic leadership, Team leadership and training, Staff coaching and training
The percentage breakdown tested in each competency area varies by exam.

Range Dependent on exam Dependent on exam Dependent on exam Dependent on exam Dependent on exam Dependent on exam Dependent on exam Dependent on exam Dependent on exam Dependent on exam Dependent on exam Dependent on exam Dependent on exam

All examinations are written in supervised classrooms. The exams for all courses are three hours, except for FA4 and PACE Level courses that have four-hour examsbusiness cases and public speaking courses do not have final exams. Students who choose to complete Levels 1 to 4 at approved post-secondary institutions can reduce the number of CGA exams to be written down to four i.e. the maximum number of exams for the PACE Level courses. Students who choose to complete their assessed outstanding course requirements with CGA may be required to write up to 19 exams. ii) Canadian Equivalent University Degree Requirement All CGA students are required to obtain a bachelors degree prior to certification as a CGA. The degree may be from any approved post-secondary degree granting institutions and may be in any field. CGAcan evaluate most foreign degrees to determine if they meet the programs degree requirement. However, in some situations an independent evaluation may be required.

25

In BC this is performed by International Credential Evaluation Service (ICES). In Alberta this is performed by International Qualifications Assessment Service (IQAS). While not an entrance requirement to the CGA program, CGA students should meet the degree requirement prior to beginning PACE Level studies. For students entering the CGA program without a bachelors degree, CGA offers an online degree opportunity with Laurentian University. iii) CGA PACE Certification Level Requirement The final PACE Level must be completed directly through CGA and is comprised of four courses two elective courses and two capstone courses. Each course concludes with an exam. PACE courses prepare students to lead in the finance and accounting industry of their choice by providing them with unique sector-specific professional education. Students apply the knowledge, skills, and competencies they have learned in the foundation and advanced study levels of the program. The PACE courses and examinations cover a range of material to ensure the students ability to integrate knowledge and issues and to fully demonstrate the competencies required for certification. Elective Courses - Career options The PACE Level consists of both career elective and capstone courses. There are four different career options to choose from. Each option contains two elective courses, each with a four-hour certification examination, plus two capstone professional applications courses, each also with a four-hour certification exam. PA1 and PA2: Capstone courses The capstone courses and exams are the final requirements in the certification process leading to the granting of the CGA designation. The PA1 and PA2 courses use case studies and business simulations to cover new topics in two separate but related contexts. They are designed to ensure the students ability to demonstrate the competencies required of a newly certified CGA. - PA1: Issues in Professional Practice draws on knowledge of financial accounting, taxation, assurance, general business, and information technology. Students develop and demonstrate the ability to anticipate and solve the real-world problems faced by external auditors and professionals providing assurance, tax, or business advisory services. Some information on current issues in professional practice that has not been included in previous courses will be included. - PA2: Strategic Financial Management develops the professional competencies required to effectively manage an organizations financial affairs from an internal perspective. Students demonstrate their ability to integrate and apply knowledge of financial accounting, management accounting, finance, and information technology. Current information on strategy and strategic financial management will be included. More information about the examination process can be found under Academic Coursework and Examinations Requirements.

26

CGA PACE CerTIfIcaTION LeVeL CUrrIcULUm PACE Elective Studies Elective study courses and examinations prepare individuals for success in the area or sector they wish to concentrate on for their careers. Students choose two courses from the elective listing. LEVEL 5 PACE Level Elective courses Public Sector Financial Management Information Systems Strategy Internal Auditing & Controls Advanced Corporate Finance Advanced Personal & Corporate Taxation Advanced External Auditing Here are a few suggested course combinations for various career options: Financial Management/Internal Audit FN2 & MU1 Financial Management MS2 & MU1 Corporate Finance FN2 & TX2 Corporate Taxation TX2 & MU1 or FN2 Commerce/Financial Institutions FN2 & MU1 or MS2 Public Practice Audit/Taxation AU2 & TX2 Public Practice Business Analysis/Consulting TX2 & FN2 Public Practice Systems Audit/Consulting AU2 & MS2 Government/Non-Profit PF1 & MU1 or MS2
Please Note: The above combinations are suggestions for demonstration purposes. There are many additional combinations. The actual combination will depend on your personal preferences and career path.

Course Availability Students must take PACE Level courses directly through CGAs distance education program.

PF1 MS2 MU1 FN2 TX2 AU2

PACE Level Capstone courses Issues in Professional Practice Strategic Financial Management

PA1 PA2

iv) Practical Work Experience Requirement Practical work experience is an integral part of your professional preparation. CGA students must demonstrate their ability to apply the knowledge and skills gained from their formal education to a workplace environment. Students are expected to assume successively higher levels of accounting and financial management responsibilities as they advance through the program of studies. For certification, students mustdemonstrate that they have progressed to an employment position that requires a well-rounded knowledge of, and a professional level of responsibility in, such areas as accounting, finance, audit, taxation, strategic planning, and the management of knowledge, human resources, projects, and other organizational resources.

27

Experience may be obtained in any sector of the economy: industry, government, public practice, professional associations, education, healthcare, or not-for-profits- essentially anywhere that accounting and financial work is performed. Generally a total of 36 months of practical work experience is required. Twelve months of foundation experience and 24 months of senior level experience. Foundation Experience: Foundation Experience is generally at the routine and clerical level and precedes the Senior Level acceptable experience. Basic accounting related positions offer a wide variety of opportunities to learn how to perform various tasks including but not limited to the following: - clerical accounting work - bookkeeping - account maintenance - basic tax preparation - data entry into spreadsheets or accounting software Senior/Professional Experience: Senior or Professional Experience is generally non-routine and accompanied by a higher degree of responsibility. Duties held at the Professional Experience level can include but are not limited to the following: - annual budgeting - various types of audits - supervision of accounting staff - systems analysis - financial statement and cash flow analysis - investment management - strategic management - policy or long-range planning - complex financial analysis - senior management presentations - budgeting and forecasting - audit planning - project team leadership - client relations management - corporate audits - policy development and recommendations For a detailed listing of foundation and senior positions and qualifications Click Here. By Level 4, students should begin completing the online Practical Experience Assessment Questionnaire in which employers validate the students reported experience. Students may complete the questionnaire once each year until the practical experience requirement has been met. The provincial Association uses these questionnaires to verify and assess reported experience, and to help each student fulfill the practical experience requirement necessary for certification. International work experience may count for up to two of the three years minimum practical work experience requirements. One year must be at the senior level and must be obtained within Can28

ada. Letters from all employers confirming international work experience are required. Contact CGA-BC or CGA-Alberta for more information. v) Time commitment

How long will it take to obtain my CGA?


The time it takes you to complete the courses for the CGA program will be determined during the application evaluation process. It depends to a great degree on how many transfer credits you received, whether or not you hold a degree, and how many courses you are able to successfully complete each year. Optimistically, this means it should take between two to five years to complete the program. It will also depend on how quickly you can obtain the required level of practical work experience. Students can expect to spend anywhere from 15 to 30 hours a week completing the course readings and assignment work. The weekly time commitment can vary depending upon how familiar you are with the course material. Because of the time commitments required by each course and the requirement to work full time, the CGA recommends students take just one course per semester. vi) Fees As a CGA student, you pay the following fees: - Admission fee. This is usually a one-time fee paid in order to process your application and assess your prior education. - Annual basic tuition fee. This is paid at the beginning of each academic year in order to maintain your student status. The fee is approximately $660. - Course fees. These are paid on a course-by-course basis and can be paid at the beginning of the academic year, for all courses to be taken within that year or paid for at the start of each academic session (the latter option requires a small additional fee). The good news is that most students report having at least 50% of their course fees and annual tuition paid for by their employer. For details on CGA-BC course fees and other costs Click Here and for CGA-Alberta Click Here.
Note: the fees quoted on this page are subject to change from time to time.

Financial support in the form of loans, grants or bursaries may be available to students. For more information about these financial services in BC Click Here and in Alberta Click Here.

PoST cERTIFIcATIoN - MAINTAINING YoUR dESIGNATIoN


i) Rules of professional conduct All CGA members and students must abide by CGAs Code of Ethical Principles and Rules of Professional Conduct at all times. The overriding principles that govern the behavior of CGA members and students are as follows: 1. RespONsIbILITIes TO SOcIeTY Members (and students) have a fundamental responsibility to safeguard and advance the interests of society. This implies acting with trustworthiness, integrity and objectivity. This responsibility extends beyond a members (or students) own behaviour to the behaviour of colleagues and to the standards of the Association and the profession.

29

2. TrUsT aNd DUTIes Members (and students) shall act in the interest of their clients, employers and interested third parties, and shall be prepared to sacrifice their self-interest to do so. Members (and students) shall honour the trust bestowed on them by others, and shall not use their privileged position without their principals knowledge and consent. Members (and students) shall avoid conflicts of interest. 3. DUe Care aNd PrOfessIONaL JUdgmeNT Members (and students) shall strive to continually upgrade and develop their technical knowledge and skills in the areas in which they practice as professionals. This technical expertise shall be employed with due professional care and judgment. 4. DecepTIVe INfOrmaTION Members (and students) shall not be associated with any information which the member knows, or should know, to be false or misleading, whether by statement or omission. 5. PrOfessIONaL PracTIce Members (and students) shall act openly and fairly towards others in the practice of their profession. 6. RespONsIbILITIes TO The PrOfessION Members (and students) shall always act in accordance with the duties and responsibilities associated with being members of the profession, and shall carry on work in a manner which will enhance the image of the profession and the Association. 7. INdepeNdeNce Members (and students) shall be free of any influence, interest of relationship in respect of a clients affairs that impairs the members professional judgment or objectivity or that, in the view of a reasonable observer, may have that effect. ii) Professional Development Continuing professional development is a lifelong commitment for CGAs as outlined in the International Federation of Accountants (IFAC) standards for ongoing professional development, which states that: - A professional accountant has a continuing duty to maintain professional knowledge and skill at the level required to ensure that a client or employer receives the advantage of competent professional service based on current developments in practice, legislation and techniques. A professional accountant should act diligently and in accordance with applicable technical and professional standards in all professional and business relationships. - The knowledge needed to function effectively as a professional accountant in public practice, industry, commerce, education and the public sector continues to expand and change at a rapid rate. Professional accountants face increased knowledge and skill expectations. They and their professional associations also face unprecedented scrutiny about the quality of internal control, governance, financial statements and independent audits. These pressures apply to professional accountants in both the private and public sectors. In addition, the need to be competitive in a worldwide economy has prompted a more intense focus on the role and responsibilities of professional accountants in entities of all types. Professional accountants in all sectors have important contributions to make. Continued development of professional competence and lifelong learning are critical if the professional accountant is to meet these expectations.

30

In line with the IFAC standards, when evaluating your Continuing Professional Development (CPD), CGA requires that the CPD activities performed be in subjects that increase your expertise in the area of professional accounting services and be relevant to your current or future employment. CPD encompasses a wide variety of subjects, and may include, but is not limited to the following: accounting auditing banking bankruptcy behavioural sciences budgeting business and management theory business communication business law business valuation capital expenditure decisions credit management economics estates and trusts ethics financial management HR management industry specific issues information systems and EDP insurance interpersonal skills investment management labour and personnel relations marketing personal financial planning public practice management risk management statistics taxation treasury management

MaNdaTOrY CPD CGA requires all CGA members to take 120 hours of continuous professional development (CPD) courses/activities on a three-year moving total basis. Of the 120 hours, a minimum of 60 hours must be verifiable, that is activities that can be objectively confirmed by a competent (third party) source, such as taking a course or giving a presentation to a third party. For more information about the CPD courses available to members (and students) Click Here. iii) Fees Annual member dues are approximately $865. The majority of employers pay the member dues for their employees.

31

How can I get a job as a CGA?

GETTINg A JOB
CGAjOBS.ORg jOB BOARD
In BC, the CGAjobs.org is the source of career opportunities for CGA members and students. Its also a resource for BCs leading employers seeking to fill accounting and finance positions. The site contains hundreds of jobsmany of them mid to senior executive level opportunities. This unique and confidential career site also provides tremendous flexibility in approaching your job search and mapping out your career path. You can search out the best jobs available as well as upload your rsum (curriculum vitae) to the CGAjobs.org database. This popular feature ensures that your rsum (curriculum vitae) is front-and-centre with employers who are searching for bright new talent. Benefits of the CGAjobs.org website include: - A student or member may post rsums (curriculum vitaes) and cover letters to be viewed by employers - Rsum (curriculum vitae) buildera step-by-step guide to develop your rsum - Receive email job alerts that match your criteria - Keep track of the jobs you have applied to - See how many employers have viewed your rsum (curriculum vitae) - View and register for career-related events In Alberta, the Employment Referral Service allows you to create a profile allowing companies to search your qualifications and send a rsum (curriculum vitae) request directly to you. You also have the capability of searching for jobs that are posted on this site.

PARTNERS IN EMpLOYMENT
CGA has a Partners in Employment Program (PEP) with over 100 PEP employers including companies such as Best Buy Canada, BC Hydro, Canadian Pacific Railway, Collins Barrow, Overwaitea Food
32

Group, Teldon Media Group, Vancity, West Jet and many more. PEP allows employers to highlight their positions to CGA members and students who are in the job market. PEP employers also meet and interview members and students at various events throughout the year such as the annual career fairs and the frequently held speed interview nights. These events provide you with the opportunity to meet with some of BCs and Albertas top employers, who hire for all levels of employment. For more information about CGA-BCs PEP program Click Here and for information about CGA-Albertas PEP program Click Here.

CAREER COUNSELLOR
In BC, career assistance is available to all CGA-BC students and members. The CGA-BC Career Counselor helps students and members address employment challenges such as satisfying the CGA practical experience requirement, job search strategies, rsum (curriculum vitae) and cover letter development, interview preparation, career planning, locating support services such as language upgrading, and making the most of international training and experience. Career-related workshops and seminars are offered throughout the academic year.

33

CMA
part iii INTRODUCTiON TO CMA OBTaiNiNG a DESiGNaTiON GETTiNG a JOB 35 38 51

34

How is a CMA different from another accounting designation?

INTRODUCTiON TO CMA
DEFiNiTiON
How is a CMA different from another accounting designation?
A Certified Management Accountant (CMA) is one who can provide employers with the ideal balance of three essential and interdependent business disciplines: accounting, management and strategy. CMA professionals are able to apply the best contemporary and emerging accounting practices in a wide array of business functions including strategic planning, sales and marketing, information technology, human resources, finance, and operations. They bring a strong market focus to strategic management and resource deployment, analyzing financial and non-financial information to develop total business solutions.

BENEFiTS OF CMA
Why become a CMA?
Individuals choose to enroll within the CMA program for many reasons. Some of the top reasons are as follows: - An internationally respected and recognized accounting designation - In addition to accounting and finance, the CMA designation focuses on strategic management - The flexibility to work in public practice or in industry - The CMA Strategic Leadership Program is a part-time studies program, allowing candidates to work full-time while obtaining the CMA designation - Recognition among top employers through the CMA Elite Employer Program - Access to CMA National and provincial job posting websites

CMA DEmOGRaPHiCS
Where do they work
Position and Salary The Certified Management Accountant (CMA) designation provides a foundation in accounting, management and strategy; using both financial and non-financial information to aid decision-making in industry and government. Recent graduates are hired as financial analysts, business analysts and accountants.

35

These positions are excellent opportunities for advancement to fulfilling lucrative careers in senior management. CMAs more advanced in their careers often hold manager, controller, or management consultant roles. Ultimately, many CMAs attain CFO, Vice President, President and CEO status. Of course, many also choose a more entrepreneurial path to lead successful ventures of their own. The leading senior positions held by CMAs include: - Accountant - Business Analyst - Business Owner/ Entrepreneur - Chief Financial Officer (CFO) - Controller - Financial Analyst - President & CEO - Vice President

CMAs are also employed in diverse industries and sectorssuch as manufacturing, government, consulting, technology, and communicationsbut the opportunities do not stop at our borders. An ever-rising percentage of CMAs are finding employment in the global community as highly respected players on the world stage. Salaries paid for these positions can be found in the 2009 Salary Guide for Accounting & Finance from Robert Half Internationala partial extract from their guide is reproduced below. ROBErT HALF 2009 SALArY GUIDE EXTrACT Position Accountant (over 3 years experience) Financial Analyst (over 3 years experience) Controller Chief Financial Officer (CFO) Salary Range $51,250 to $95,750 $56,000 to $106,250 $74,500 to $157,500 $109,750 to $279,500

Industry CMAs are found working in virtually every sector of the economy as reflected in the image below.

communications 6% resources 7%

consulting & public practice 10%

services 48%

manufacturing 15%

government 14%

36

STUDENT aND mEmbER TESTimONiaLS


STEVE LAW, CMA Chief Financial Officer at Pyng Medical Corp. What is the best part of your job? The most interesting aspect of my position is being directly involved in the company's strategic planning and initiatives, but the best part of my position is the ability to apply my skills developed from the CMA program. Also, as a member of a strategy team, it is fascinating to see how each individual's contribution affect others and the overall impact on the organization from the collective efforts. Why did you choose to pursue a CMA? The CMA program goes beyond accounting and finance and incorporates other valuable skills such as strategic thinking, leadership, communication, problem solving and decision making. The CMA Strategic Leadership Program focuses on applying these skills to all aspects of an organization - it's not limited to only accounting and finance.

HArDEEP KAINTh, CMA Chief Accountant, Resource Management at the Finance and Administration Division, Canada Revenue Agency (CRA) I am responsible for managing the financial planning, budgeting, analysis and reporting function for the Pacific Region along with providing financial management advice and guidance to senior and executive management. What is the best part of your job? The positive aspects of my job include: working in a professional environment that supports learning and development, working with modern financial systems and working with highly skilled staff. Another positive attribute that makes my job easier is that the CRA is very focused on sound financial management - this includes having adequate processes and procedures in place. Why did you choose to pursue a CMA? I chose this because there is more of a management focus rather than simply focusing on numbers. The CMA designation allows you the flexibility to pursue opportunities other than just accounting.

KAYOkO TAkEUChI, CMA Director, Finance and Administration with the Justice Institute of BC What is the best part of your job? As a director, I have a role and voice in setting the strategic direction of the institute. I incorporate my CMA strategic leadership education as well as my work experience to influence the corporate strategy of the organization. Why did you choose to pursue a CMA? The strategic leadership program aligned with the direction I wanted to take my career. It provided both professional and personal development that took my career to levels beyond my expectations.
37

Who can apply to CMA?

OBTAINING A DESIGNATIoN
APPLYING To CMA
Who can apply to CMA?
To start the CMA program in BC or Alberta, students who are not Canadian citizens must be permanent residents of Canada or hold a valid study or work visa. In order to help ensure successful completion of the program, students who are studying in BC or Alberta are also expected to be proficient in listening, reading, writing and speaking in English CMA suggests that applicants have a Canadian Language Benchmark rating of at least six in each of these areas. CMA does not require students to take the Test Of English as a Foreign Language (TOEFL), but if you have taken this test in the past and received a score greater than 600, your score indicates that your English language skills are sufficient to understand the materials within the CMA program.

What if I want to do the CMA program from my home country?


Students enrolled in a CMA program must reside in Canada. However, students enrolled in the CMA Strategic Leadership Program may apply to complete the self-study component of the program outside of Canada. Please note, in order to successfully complete the CMA designation, Candidates must attend all in-class Strategic Leadership Program sessions which are held three weekends per academic year, available throughout Canada. Please contact CMA BC or CMA Alberta for more information.

CMA PRoGRAm oVERVIEW


CMA welcomes applications from internationally trained accountants. The CMA program is offered through a combination of in-class learning, online programs, and self-study. CMA students work full time in accounting or finance related positions while enrolled in the program. The following Designation Roadmap gives a high-level overview of the steps required to complete the CMA program.
38

DESIGNATION ROAd MAP Admissions Process 1 Submit Application 2 Application Evaluation 3 4 Program Requirements 5 Canadian Equivalent University Degree 6 7 Post Certification 8 Maintaining Membership

Enroll in Course Work and Courses Examinations Requirements

CMA Strategic Practical Leadership Work Program Experience

THE AdmISSIoN PRocESS


How do I apply to the CMA program?
The application process involves three steps: Step 1: Completion of the Application Form Step 2: Application evaluation and assessment Step 3: Enroll in a CMA program Step 4: Write the CMA National Entrance Exam Step 5: Enroll in the CMA Strategic Leadership Program (upon successful completion of the CMA National Entrance Exam) i) Step 1: Completion of the Application Form This form provides the CMA Society with all the information needed to set up a student record under your name. It also provides the CMA Society with the information required to perform an assessment of any post-secondary transcripts you may be submitting for possible transfer credits. Therefore, to complete the Application Form you will need to assemble the following official documents: - Official copies of all transcripts from post secondary educational institutions attended and degrees receivedthe date a degree was conferred must appear on the transcripts. For courses completed outside of Canada, official course descriptions or a course syllabus may be required. CMA will only accept official transcripts sent directly from each post secondary institution, which must be in English. For further clarification, contact CMA BC or CMA Alberta. - Certificate and course marks from an accounting body in your country, only if the courses may be used towards CMA course credit. - A copy of your rsum (curriculum vitae), job descriptions of past positions, your educational qualifications and membership in a professional accounting body may assist you in obtaining advanced standing, as well as assist in the evaluation of practical experience requirements when you are a student. Submit your Application Form and all required documents prior to the deadlines for the session in which you wish to begin your studies. It can take up to three weeks to process your documentation if you have transcripts to be evaluated. We therefore recommend that you submit your documentation as early as possible. CMA has two academic sessions each year: September and January. The deadline to be admitted into one of these session start dates is provided in the following table.

39

September In-take Application Form Submission Deadline Early August

January In-take Early December

For CMA BC Application Forms Click Here and for CMA Alberta Application Forms Click Here. ii) Step 2: Application Evaluation Once your application and all supporting documents have been received, the evaluation of your application will begin. The evaluation process is a very important step as it determines whether your prior education and work experience will provide you with exemptions from some of the requirements of the program. This can include exemptions from some of the required courses, acceptance of your foreign degree and a reduction in the amount of time devoted to obtaining your practical work experience. Academic coursework evaluation If you are seeking transfer credit for post-secondary studies, you would have submitted official copies of any post secondary transcripts, sent directly from each post secondary institution, in English, as mentioned under Step 1. Your transcripts will be assessed by the CMA Programs Department to see if you are eligible for transfer credits. If you are eligible for transfer credits, the number of courses you will be required to complete within the CMA program may be reduced. Degree assessment evaluation If you are seeking recognition of a bachelors degree completed outside of Canada, you would have submitted official copies of any post secondary transcripts, sent directly from each post secondary institution, in English, as mentioned under Step 1. Your transcript will be assessed by the CMA Programs Department to see if your degree is equivalent to a four year Canadian bachelors degree. However, it may be necessary to have your degree assessed by an independent evaluation service provider (at your own cost). In BC this is performed by International Credential Evaluation Service (ICES). In Alberta this is performed by International Qualifications Assessment Service (IQAS) If your degree is assessed as equivalent to a four year Canadian bachelors degree, you will not be required to obtain a Canadian bachelors degree. Practical work experience evaluation If you are seeking recognition of prior work experience, you would have submitted a copy of your rsum (curriculum vitae), and former job descriptions, as mentioned under Step 1. Non-Canadian work experience may qualify for up to a 1 year reduction of the minimum two years work experience requirements set out in the program. International accounting designation evaluation

What if I have an international accounting designation?


Mutual recognition agreements: CMA Mutual Recognition Agreements (MRAs) with various accounting bodies outside of Canada, including: - CPA Australia - CIPFA Members (UK) - CIMA Members (UK)

40

CPA Australia - The Mutual Recognition Agreement between CMA Canada and CPA Australia strengthens an already excellent relationship between these two leading accounting organizations. The agreement offers a wealth of opportunities to members of both bodies, among them enhanced international professional recognition and mobility. The agreement details how members of CPA Australia and CMA Canada can gain reciprocal membership. CIPFA (UK) - Chartered Institute of Public Finance and Accountancy (CIPFA) - Under this agreement, qualifying members of CIPFA can become CMAs and vice versa. Based in the United Kingdom, CIPFA has over 15,000 members and is the only accounting body in the UK that specializes in public service. CIMA (UK) - Chartered Institute of Management Accountants of the United Kingdom (CIMA) - Under this agreement, qualifying members of CIMA can become CMAs and vice versa. For more information on mutual recognition policies Click Here. Allow four to six weeks for the CMA Society to process your documents, and assess any postsecondary or professional studies you may have completed. iii) Step 3: Enroll in the CMA program Once your application has been evaluated, you will receive a letter advising you of your status, any transfer credits that you have been granted as well as what courses you have remaining to complete. The deadline to enroll within a course depends on when you want to start taking courses. The CMA program has two academic sessions each year. Session 1 Deadline to enroll for CMA Programs Courses Begin Early August September Session 2 Early December January

Do I have to take any prerequisite courses at the CMA Society?


The 16 courses required to write the CMA National Entrance Exam do not need to be taken at the CMA Society. However, once a student has successfully passed the CMA National Entrance Exam, they must complete the two year part-time studies CMA Strategic Leadership Program, with the CMA Society.

PRoGRAm REQUIREmENTS
The CMA program has four main requirements that must be successfully completed before one can receive their CMA designation. The four requirements are as follows: 1. Academic Course pre-requisites and CMA National Entrance Exam 2. Canadian equivalent university degree 3. Completion of the CMA Strategic Leadership Program (or CMA Executive Program) 4. Practical work experience Other important things to think about before starting the CMA program are the time commitments and the program costs. Each of these requirements will be described in more detail in the upcoming sections.

41

i) Academic Coursework and Examinations Requirements Academic course work All students who register for the CMA program must write the CMA National Entrance Exam. To qualify to write the CMA National Entrance Exam, a student must have a recognized university degree with a 60 % grade in all 16 prerequisites required, or they must complete the CMA Accelerated program. CMA Accelerated Program

Is there a quick way to obtaining the CMA designation?


This program is designed to prepare you to challenge the CMA National Entrance Exam. This intense and demanding 9-month part-time program enables you to challenge the CMA National Entrance Exam in less than one year. You can continue to work while taking the program or you can devote your energies to it full-time. In addition to a recognized four-year degree, there are four prerequisite courses you will need to complete prior to registering for the CMA Accelerated Program: - Economics ** - Quantitative Methods ** - Introductory Financial Accounting *** - Introductory Management Accounting ***
*A limited number of applicants who do not possess an undergraduate degree, but can demonstrate extensive professional experience and success in substantive educational programs, may also be considered. For more information about waivers of the degree requirement, contact CMA BC or CMA Alberta. ** Can be completed through self-study modules available through CMA BC *** Can be completed through CMA QuickStart, see below. The CMA Accelerated Program reviews concepts in financial accounting, management accounting, taxation, corporate finance, and strategic management that would otherwise need to be completed individually at a post-secondary institution. In general, it would take one and a half years of full-time study at a post-secondary institution to complete the course work of the twelve topics covered in the CMA National Entrance Exam. The program covers a comparable amount of material in just nine months of part-time study, and students must be prepared to keep up with the fast pace of the program. The CMA Accelerated Program is offered at the following BC and Alberta institutions:

British Columbia Visit www.cmabc.com for most up to date information. Alberta Mount Royal College (Calgary) Grant MacEwan College (Edmonton) The CMA Accelerated Program is ideally, though not exclusively, suited to those who have limited accounting and finance courses from their undergraduate education, or who have a non-business education. This program also benefits those individuals who have not taken accounting/finance courses for some time and require updating of their knowledge in this field.
42

What are the computer requirements for the CMA Accelerated Program?
Click Here

What are the fees for the CMA Accelerated program?


Click Here CMA QuickStart Program

Can I qualify for the CMA Accelerated Program by taking courses with CMA BC?
The new CMA QuickStart courses allow students to qualify for the CMA Accelerated Program in half the time of standard college/university courses. These compressed or quick courses provide comprehensive coverage of Introductory Financial Accounting and Introductory Management Accounting in seven weeks each. CMA QuickStart and the CMA Accelerated Program are the most direct paths for those pursuing the Certified Management Accountant designation. The entry requirement for the QuickStart Program is a proficiency in English and the completion of a recognized four-year university degree or equivalent and residency in BC. The courses offered in the QuickStart Program include: - Introductory Financial Accounting - Introductory Management Accountings - Economics - Quantitative Methods

What are the fees for the QuickStart Program?


For QuickStart fees Click Here CMA National Entrance Examination All CMA applicants must write the CMA National Entrance Examination unless they have graduated from a CMA accredited program from Simon Fraser University, Kwantlen Polytechnic University, Okanagan College, Capilano University or the University of British Columbia. The exam is held in June and October of each year across Canada. The exam tests candidates on the skills required to enter the CMA Strategic Leadership Program, and are based on the CMA Competency Map. This challenging exam is four hours long and consists of approximately 110 -120 multiple choice questions. Students must achieve a mark of 60% or higher on the exam to proceed into the Strategic Leadership Program. Functional competencies tested on the exam will be broken down as follows: Functional Competency Strategic Management Risk Management & Governance Performance Management Performance Measurement Financial Management Financial Reporting Range 5-15% 10-20% 15-25% 15-25% 5-15% 15-25%
43

The CMA National Entrance Exam requirements provide an indication of which topics are testable on the CMA National Entrance Exam, how each topic will be tested, and the relative emphasis placed on each topic. The Functional Competencies Outline provides a simple breakdown of the topics covered in each competency. For more information about the CMA National Entrance Exam Click Here. First-time test takers qualifying for the exam through the course-by-course pathway are required to enroll in available Entrance Exam Prep Courses (Review Series and Simulation Series) upon registration for the entrance exam. To qualify for the exam through individual coursework, please arrange to have your official college or university transcripts, or ICES report sent to the CMA BC or CMA Alberta student advisor. A Transcript Review Form is also required to be submitted to our office. As it can take up to three weeks to receive your transcript review, please ensure that you submit your transcripts and Transcript Review Form at least four weeks before the exam registration deadline. Conditional Eligibility Students who have completed 14 or more of the 16 required topics and are enrolled in classes to complete the final required topics may be eligible to conditionally register for the Entrance Exam. To qualify for conditional eligibility the student must submit transcripts confirming enrolment in the remaining courses with the exam registration documents. First-Time Writers (Accelerated Program) Students who achieve a minimum 60% average in the CMA Accelerated Program are eligible to challenge the CMA National Entrance Exam. This is only for those students who have attended and completed the CMA Accelerated Program at: - British Columbia Institute of Technology - University of British Columbia - Douglas College - Kwantlen Polytechnic University National CMA Entrance Exam Rewriters For the Entrance Exam Registration Form and more details Click Here. Once you receive confirmation that you are eligible to attempt the National Entrance Exam the following documentation is required: - Entrance Exam Registration Form - CMA Student Membership Form (required for new student) - Self-Study Material Order Form (required if you are missing pre-requisites in Economics and Quantitative Methods) If you are already a CMA student, you can also register for the Entrance Exam online. For more details Click Here. ii) Canadian Equivalency University Degree All CMA students are required to obtain a four year bachelors degree prior to registering for a CMA

44

program. A four year bachelors degree is an entrance requirement for the CMA program. The degree may be from any approved post secondary degree granting institutions and may be in any field. CMA BC may have the ability to evaluate foreign degrees to determine if they meet the programs degree requirement. However, in some situations an independent evaluation may be required. In BC this is performed by International Credential Evaluation Service (ICES). In Alberta this is performed by International Qualifications Assessment Service (IQAS). iii) CMA Strategic Leadership Program The Strategic Leadership Program shapes CMAs as strategic financial management professionals to lead successful enterprises. The content, structure and delivery of the program are all designed to develop the strategic leadership capabilities of CMAs and ensure that they bring an integrating perspective to organizational decision-making. The program is structured to ensure the development of the individual both as a strategic financial management leader and as a team member. With this approach, CMA Canada is developing well-rounded professionals who learn innovative practices, an integrating perspective, and vision development that embraces both the big picture and operational realities. After successfully completing the Entrance Examination, candidates progress through the two-year Strategic Leadership Program concurrent with full-time employment. The program consists of two phases: Development and Application. Each phase develops and integrates the six functional competencies and four enabling competencies described in the CMA Competency Map, as follows: FUNcTIONAL COmPETENcIES - Strategic Management - The ability to chart a path that enables an organization to achieve sustainable value creation. - Risk Management and Governance - The ability to evaluate strategic, operational, and financial risks and ensure that these are adequately measured, managed, and controlled while at the same time establishing appropriate governance. This includes the evaluation of internal controls, the application of risk reduction strategies, and other governance activities. - Performance Management - The ability to implement appropriate systems to support decision making, set performance targets, and monitor performance with respect to target achievement. Performance management focuses on managing both costs and revenues. - Performance Measurement - The ability to evaluate performance with respect to the organizations established strategy and targets. - Financial Management - The ability to set financial objectives and manage financial resources and risk. - Financial Reporting -The ability to understand, produce, and analyze the information disclosed in an organizations financial statements. Financial reporting focuses on the needs of external parties such as shareholders, creditors, and regulatory agencies. ENAbLING COmPETENcIES - Problem Solving and Decision Making - Innate analytical and problem solving skills and the capacity for innovative and integrative thought, as well as the ability to connect parts and wholes, identify and manage priorities, and adopt a broad view. - Leadership and Group Dynamics - The ability to work in, build, and lead teams. This involves skill in such areas as organization, goal setting, collaboration, process management, coaching, mentoring, empathy, flexibility, negotiation, and change management.

45

- Professionalism and Ethical Behaviour - The ability to operate with honesty, integrity, credibility, self-confidence, self-control, organization, attention to detail, and independence as well as the ability to cope with ambiguity, identify conflicts of interest, exercise due diligence, protect the public interest, adhere to the rules of professional conduct, and enhance the reputation of the profession. - Communication (both written and oral) - The ability to communicate effectively. This involves listening, understanding, speaking, and writing with clarity; the art of persuasion; and skill in communicating complex matters to all levels of the organization. The Strategic Leadership Program combines individual and group work, as well as written assignments and oral presentations. It consists of two phasesDevelopment and Applicationeach lasting one year. Both phases each have three modules designed to develop the integrated CMA functional and enabling competencies described above. Following the third module (the last module in the Development phase), candidates write a Case Examination. The Case Examination assesses candidates mastery of CMA competencies at the basic proficiency stage, evaluating the higher order skills of strategic thinking, analysis, integration, judgment and written communication. Candidates must successfully complete the Case Examination to progress into the second year of the program (the Application phase). Following completion of Module 6, groups of candidates prepare a Board Report that focuses on an integrative complex business case. The Board Report serves as a final tool to assess candidates mastery of the application of CMA functional and enabling competencies. iv) Practical Work Experience Requirement The CMA Strategic Leadership Program is designed for candidates to bring real workplace situations to classroom discussions, and to take new ideas and viewpoints back to their organizations. Candidates are expected to be continuously employed concurrent to their program enrolment. Candidates are required to complete a minimum of 24 months relevant work experience, concurrent to their enrolment in the Strategic Leadership Program. Candidates hold a variety of positions in a variety of industries and there is no requirement that a specific position or title be attained; instead, candidates are required to submit a detailed report outlining job descriptions and duties for evaluation. To fully benefit from session discussions and to be able to apply program concepts to the candidates place of employment, it is expected that candidates be employed in a position that includes making business recommendations and decisions in a managerial environment. The practical experience required in order to complete the CMA Strategic Leadership Program consists of two levels of experience, determined by the type of decision making required to perform the function: - Operational experience - Managerial experience OPErATIONAL EXPErIENcE: The application of accounting and reporting concepts and techniques, in the context of management accounting, necessary to provide a suitable background for progression into positions at the managerial level. MANAGErIAL EXPErIENcE: The application of professional and management skills and principles, in the context of decision making. This requirement ensures that candidates have a suitable background for advancement into more senior levels of management.

46

A cANdIdATES PrAcTIcAL EXPErIENcE WILL dEmONSTrATE: At least 24 months in duration (with a minimum of 6 months of managerial experience); of which are gained during full-time employment; and reflect a path for progression of responsibilities indicating movement to a position applying management principles or skills. ELEmENTS: Operational Experience Candidates at this level of experience are primarily providers of information to those charged with the responsibility for planning, controlling, measuring, reporting and decision making, including: - The application of accounting concepts and techniques to financial and non-financial data. - The use of information systems to make financial and non-financial information available in a form useful for organizational decision making. - The preparation of reports to communicate information to various levels and functions of the organization. Some examples of typical duties and responsibilities of the operational experience are: - Analyze budget variances - Prepare cash flow projections and monitor variances - Analyze gross profit, accounts receivable, accounts payable and inventory - Prepare quarterly earnings and expense reports - Assist in the development of management information systems - Prepare internal income statements for profit centres and business units - Maintain inventory and fixed asset records - Prepare financial statements - Provide financial and cost/benefit analysis projections - Prepare government regulatory reports - Prepare working papers, account analysis and account reconciliation. MANAGErIAL EXPErIENcE: Candidates are primarily interpreting information to make recommendations to management, including: - The identification and evaluation of possible courses of action through the use of quantitative and qualitative methods in order to provide business advice for decision making. - Supervisory experience in functions which normally provide business advice to decision makers at various levels of the organization. - Development and implementation of policies and procedures which improve the quality of both the decision making process and the decisions of the organization. - Participation and involvement in organizational decision making. Some examples of typical duties and responsibilities of managerial experience are: Develop standards to measure ongoing activities and monitor internal control procedures Design management reports for cost control and profit analysis Develop and implement a management information system Analyze new business opportunities, making recommendations to management Provide advice to senior management on financial and management matters Analyze information systems, recommending improvements Work with senior management in the development and updating of the companys business plan

47

Supervise, motivate, train and develop employees Develop internal audit programs, including determining the scope of the audit and the allocation of resources Provide corporate tax advice on the interpretation of the income tax act, minimizing tax liabilities and developing internal tax policy Consult with clients, develop business plans, provide financial and tax advice, and develop financial systems. International work experience may count for up to one year of the two years practical work experience requirements. One year must be at the senior level and must be obtained within Canada. Contact CMA BC or CMA Alberta for more information. v) Time commitment

How long will it take to obtain my CMA?


The time it takes you to complete the courses for the CMA program will be determined during the application evaluation process. It depends to a great degree on how many transfer credits you receive. It will also depend on how quickly you can obtain the required level of practical work experience. Students can expect to spend anywhere from 15 to 30 hours a week completing the course readings and assignment work. The weekly time commitment can vary depending upon how familiar you are with the course material and on each CMA Strategic

LEAdERSHIP PRoGRAm modULE


vi) Fees As a CMA student, you pay an annual basic tuition fee and a fee for each course taken. The annual basic tuition is approximately $600. For details on specific CMA BC program fees and other costs Click Here, and for CMA Alberta Click Here.
Note: the fees quoted on this page are are subject to change.

Financial support in the form of loans, grants or bursaries may be available to students. For more information about these financial services Click Here.

PoST CERTIFIcATIoN - mAINTAINING YoUR dESIGNATIoN


i) Rules of professional conduct All CMA members and students must abide by CMAs Principles of Professional Conduct at all times. The overriding principles that govern the behavior of CMA members and students are as follows: 1) A Member shall, at all times, maintain the good reputation of the profession and its ability to serve the public interest. 2) A Member shall perform professional services with integrity and care and accept an obligation to sustain professional competence by keeping informed of, and complying with, developments in professional standards. 3) A Public Practicing Certified Member who is engaged in an attest function such as an audit or review of financial statements shall remain free of any influence, interest or relationship, in respect of a clients affairs, which would impair professional judgment or objectivity or which,

48

in the view of a reasonable observer, would impair the Public Practicing Certified Members professional judgment or objectivity. 4) A Member has a duty of confidence in respect of the affairs of any client and shall not disclose, without proper cause, any information obtained in the course of serving the client, nor in any way exploit such information to personal advantage. 5) The development of a Public Practicing Certified Members practice shall be founded upon a reputation for professional excellence. The use of methods of advertising which do not uphold professional good taste and which could be characterized as self-promotion and which solicit, rather than inform, is not in keeping with this principle. 6) A Member shall act in relation to any other professional accountant with the courtesy and consideration due between professional colleagues and which, in turn, would be expected to be accorded by the other accountant. ii) Professional Development It is in the public interest for all CMA professionals to pursue Continuous Professional Learning and Development (CPLD). Professional accountants hold positions of utmost trust in organizations and as such owe a duty of care, not only directly to clients, but to employers, stakeholders and the public at large in bringing the most comprehensive and timely knowledge to their various tasks. The businesses served by accountants are vital to economic prosperity. Lack of competence has consequences to the view held of the profession by those served and affects all members in a negative fashion. We live in a rapidly changing work environment. Only through CPLD can members maintain their relevance as they attempt to bring agile thinking to new, unforeseen circumstances. Those who employ professional members of the profession deserve no less, as they believe the professional designation is a mark of competence and professional standards. As members of the accounting profession, CMAs must participate actively in ongoing professional development. It is the foundation of these policy guidelines that the primary responsibility for competence lies with the individual member. CMA BC and CMA Alberta protect the public interest through a mandatory member CPLD requirement. At its May 2003 national Board of Directors meeting, CMA Canada approved a national standard for CPLD. This standard is based on the obligation of members, contained in all provincial/territorial codes of ethics, whereby CMAs are required to develop and maintain the skills, knowledge and attributes expected of professional management accountants. In BC, Section 203 of the Societys Rules of Professional Conduct states, A Member shall sustain his/her professional competence by keeping himself/herself informed of, and complying with, developments in professional standards in all functions in which the Member practices or is relied upon because of his/her calling. It is therefore the responsibility of each Certified Member in BC and Alberta to ensure they are fulfilling CPLD requirements and reporting all such activities to CMA BC and CMA Alberta. MANdATOrY CPLD The minimum requirement for CPLD for all Certified Members of CMA BC and CMA Alberta is 120 learning credits over a moving three-year period. A minimum of 20 learning credits must be completed

49

and reported annually. Learning credits that exceed the three-year, 120-unit minimum cannot be carried over to the next three-year period. Every member should strive to ensure their CPLD contributes to professional competence as a CMA while being relevant to the professional work of the individual member. iii Fees Annual member dues are approximately $865.00. The majority of CMA employers will cover the cost of annual member dues.

50

How can I get a job as a CMA?

GETTINg A JOB
CMABCjOBS.COM jOB BOARD
CMA British Columbia provides www.cmabcjobs.com to all its members and students. This exclusive recruitment and job search tool is the first place CMAs connect with to search for career options. CMA Alberta offers its members and students the CMA Job Bank, which provides the following services: - Job postings in accounting or finance related positions - Free rsum (curriculum vitae) posting for all CMA members - An opportunity to connect with CMA Elite Employers and CMA Key Employers (see below) - As a member, you receive discounted job posting rates, and access to CMA member and student rsums (curriculum vitae)

CMA BCS ELITE EMPLOYER PROgRAM & CMA ALBERTAS KEY EMPLOYER PROgRAM
CMA BC and CMA Alberta have developed employer programs to provide an opportunity for select employers to have direct and preferred access to top CMA leaders in management accounting and business strategy. Through this increased exposure, organizations can now enhance their recruitment strategy by targeting highly qualified financial management professionals within the CMA Society. The Employer Programs will allow CMA students and CMA members the opportunity to connect with employers through CMA networking events, career fairs, one-on-one information interviews and much more. For more information in BC Click Here and in Alberta Click Here.

51

RESOURCES
part iv RESOURCES CONTACTS ABOUT US 53 60 62

52

What programs do the accounting bodies have in place to help me?

RESOUrCES
i) Training and Employment Readiness Regulators

What programs do the accounting bodies have in place to help me?


THE CERtIFIED GENERAL AccOUNtANtS ASSOcIAtION OF BRItISH COLUMbIA The Certified General Accountants of British Columbia (CGA-BC) have prepared a multi-lingual fact sheet for internationally educated accountants. It can be found on the CGA-BC website and provides a wealth of information relevant to newcomers to Canada, including much of the information included in the previous sections on becoming a CGA in BC. In addition to English, the fact sheet has been translated into Chinese, French, Hindi, Japanese, Korean, Punjabi, Spanish, and Tagalog. CGA-BC AND CGA-ALbERtA Foreign Designated Accountants Fast Track to CGA Members of foreign designated accounting organizations (ACCA, CPA, CA, CMA, etc) that are part of the International Federation of Accountants (IFAC) are eligible for advanced standing in the CGA Program of Professional Studies. Advanced standing varies from one country to the next and is based on individual assessment of your academic and professional qualifications and experience. More information can be found on the CGA-BC website or CGA-Alberta website. Students of Other Professional Accounting Programs (Canadian & Foreign) Fast Track to CGA If you are currently enrolled or were previously in another professional accounting program (Canadian or foreign) you may be eligible for admission to the CGA Program of Professional Studies. CGA awards exemptions for completion of previous post-secondary education and professional accounting education as it relates to the requirements of the CGA program. More information can be found on the CGA-BC website or CGA-Alberta website.
53

CGA International Taking the CGA Program Outside Canada Students in the Caribbean, Bermuda, Hong Kong and China can enroll in the CGA Program of Professional Studies. In addition, through an agreement between the Association and the University of Monterrey Technology, students in Mexico may also be able to enroll in the CGA program. More information for prospective international CGA students can be found through the CGA-BC website and then following the links for your specific country or region. THE CERtIFIED MaNagEmENt AccOUNtaNtS OF BRItISH COLUmbIa CMA QuickStart and CMA Accelerated Program The Certified Management Accountants of British Columbia (CMA BC) have developed the CMA QuickStart program, in consultation with the Immigrant Services Society of BC, to provide an introduction to accounting in Canada. This QuickStart Program provides new immigrants to Canada with CMA course credits for Introductory Financial Accounting and Introductory Management Accounting within a college environment (Langara College). Students will be in class with both students who are new to Canada and long-time residents. Once the CMA QuickStart program is completed, students can enter the CMA Accelerated program. This program will provide the students the comprehensive course requirements to be eligible for the CMA National Exam. THE CERtIFIED MaNagEmENt AccOUNtaNtS OF ALbERta CMA Accelerated Program for Internationally Educated Accountants The Certified Management Accountants of Alberta (CMA Alberta) have modified their accelerated program to the needs of internationally educated accountants. Offered through Bow Valley College in Calgary, Alberta, the CMA Accelerated Program for Internationally Educated Accountants provides training in accounting-specific topics, occupation-specific ESL upgrading, intercultural competence training, essential computer skills, and employment readiness. Regular information sessions provide potential Accelerated Program participants with additional detail on the program and entrance requirements. Past programs have been held in Edmonton through the Edmonton Mennonite Centre for Newcomers, but for the time being Bow Valley College is the sole provider of this program. Continue to monitor the CMA program website for updates and future program locations. CMA BC aND CMA ALbERta Members of foreign designated accounting organizations (CIMA, CPA, CA, CGA, etc) are eligible for either mutual recognition or advanced standing in the CMA Program of Professional Studies. Advanced standing varies from one country to the next and is based on individual assessment of your academic and professional qualifications and experience. Immigrant serving agencies

Where can I find help through immigrant serving agencies?


IN BRItISH COLUmbIa BC Internationally Trained Professionals Network (BCITP) This website provides a network for internationally trained professionals to help them in obtaining certification in Canada. The website provides basic information and links on topics such as credential assessment, skills training, language training, immigrant serving agencies and regulatory bodies.

54

BC Skills Connect for Immigrants Program (From the BC government website) The primary goal of the Skills Connect for Immigrants Program is to see new immigrants secure jobs that fully use their pre-arrival skills, knowledge and experience. The program responds to current and long-term skill shortages by assessing and bridging skilled immigrants into the workplace in areas that complement BCs growing economy with a focus on five key sectors of the economy: construction, transportation, energy, tourism/hospitality and, as of September 2007, the health sector. Many BC immigrants possess skills in occupations where there are shortages but face challenges in navigating a complex labour market entry system, language barriers, difficulty getting their credentials recognized and lack of employment networks. The Skills Connect for Immigrants Program will: - effectively assess the skills, qualifications and experiences of recent immigrants to BC - enhance skills, qualifications and experiences to meet BC labour market standards - offer workplace practice opportunities, such as workplace orientation (i.e. mentorship), that will help secure and sustain employment - provide career assessment and planning - support skills and other enhancements, including workplace language upgrading - Program services are delivered throughout the province by six organizations that have experience in the delivery of employment-related services targeting immigrants. - More information on the Skills Connect for Immigrants Program can be obtained by contacting one of the service providers. These include: Career Solutions (Victoria region) DiverseCity (Surrey and the Fraser Valley) Multicultural Helping House Society (Lower Mainland also known as Metro Vancouver) Douglas College (Lower Mainland and the Fraser Valley) IMM Power BC (all regions of the Province) Arrive BC (Lower Mainland and the Fraser Valley) Although the SkillsConnect program does not specifically focus on the accounting industry, accounting professionals who have been working in their country of origin within any of the industries that are included in the SkillsConnect program may be eligible for participation. Immigrant Services Society of BC (ISSofBC) ISSofBC provides a full range of employment services in multiple languages and at various locations in Greater Vancouver. They include career planning assistance through interactive workshops, coaching, education and training resources. ISSofBC screens job applicants and matches them with employers in various fields including accounting. MOsAic Mosaic is a non-profit organization dedicated to addressing issues that affect immigrants and refugees in the course of their settlement and integration into Canadian society. They provide multilingual career planning workshops, which cover rsum writing, labour market information, job search, workplace communication, workplace culture, employment standards, and interview skills to meet the needs of various job prospects including those in the accounting field.

55

IN ALBERTa Edmonton Mennonite Centre for Newcomers (EMCN) Program for Internationally Educated Accounting Professionals A partnership between EMCN and the Northern Alberta Institute of Technology (NAIT), the Program for Internationally Educated Accounting Professionals provides assistance with the transition from an accounting career in your country of origin to a career as a professional accountant here in Canada. The program helps with the professional accreditation and labour market access of internationally educated accountants through training which meets local business demand by developing participants English language proficiency and assisting in their adapting and improving of previously learned skills to Canadian standards. Each partner contributes as follows: - EMCN provides the English language training, First Aid training, Simply Accounting software training and the labour market/job search strategy training and supported job search. - NAIT provides the fast-track accounting training for this specialized accelerated accounting program. Calgary Centre for Newcomers Business Communication for Professionals The Business Communication for Professionals program is for immigrants with experience in accounting and who are interested in pursuing their career in Canada. This intensive program will help you move into your profession in Canada. It provides training in English, accounting courses from an accredited college, intercultural workplace skills, employment readiness, a six week work placement, and other benefits. Calgary Catholic Immigration Society (CCIS) Business Employment and Training Services The CCIS is a non-profit volunteer organization, which provides settlement and integration services to all immigrants and refugees in Southern Alberta. Although its website does not specifically offer information that would assist an immigrant accountant, it does have programs including enhanced language training and mentorship that are targeted to professionals, including accountants. Calgary Immigrant Womens Association (CIWA) Employment Skills Services Although not focused specifically on accounting professionals, the (CIWA) does offer introduction to accounting courses for women who may want to enter the field by starting in related support roles, such as a payroll clerk or bookkeeper. There is no specific information on accounting topics on this website, other than related to the courses offered. Calgary Immigrant Educational Society (CIES) CIES offers many programs and services to help new immigrants integrate into Canadian society and the workforce. While they do not provide accounting specific resources online, it does offer some very basic introduction to accounting courses.

56

Post-secondary

Do any of the colleges or universities provide bridging or other programs for accountants?
At this time there are no other known programs offered exclusively by any of the post-secondary institutions in BC or Alberta. However, a number of immigrant serving agencies and/or regulatory bodies offer programs in partnership with post-secondary institutions (for example, EMCN and NAIT). Please see the section on Immigrant Serving Agencies for these programs. If you are a post-secondary institution providing programs or services specifically for internationally educated accounting professionals and would like to have your information added to this site, please contact the webmaster. Private providers

Are there any services privately offered for a fee that could help me become an accountant in Canada?
There are currently no identified private companies offering programs for immigrant accountants in BC or Alberta. If you are a private company with services targeted specifically at internationally educated accounting professionals and would like to have your information added to this site, please contact the webmaster. ii. Accounting-specific employment links Robert Half Finance and Accounting Job Bank Workopolis.com Accounting Jobs in BC and Alberta cmabcjobs.com CGAJobs.org

iii. Academic programs

Where can I obtain recognized post-secondary training in accounting?


The following section lists the many post-secondary institutions from which transfer credit can be obtained towards meeting the course requirements for either CGA or CMA in BC or Alberta. Not every course from every school is recognized by each accounting body in each province. Please follow the links below the lists for accounting body-specific, recognized transfer credits. IN BriTish COLUMbia Alexander College Ashton College Athabasca University (Alberta) British Columbia Institute of Technology Camosun College Capilano University College of New Caledonia College of the Rockies Columbia College Coquitlam College Douglas College Fairleigh Dickinson University Kwantlen Polytechnic University Langara College

57

New York Institute of Technology Nicola Valley Institute of Technology North Island College Northern Lights College Northwest Community College Okanagan College Royal Roads University Selkirk College Simon Fraser University Thompson Rivers University Trinity Western University University Canada West University of British Columbia University of the Fraser Valley University of Northern British Columbia University of Phoenix (Vancouver Campus) University of Victoria Vancouver Community College Vancouver Island University Yukon College In AlbErta Athabasca University Bow Valley College Canadian University College Concordia University College DeVry Grande Prairie Regional College Grant MacEwan Keyano College Lakeland College Lethbridge Community College Medicine Hat College Mount Royal College Northern Alberta Institute of Technology Red Deer College Southern Alberta Institute of Technology The Kings University College University of Alberta University of Calgary University of Lethbridge

58

TRANSFER CREDIt LINKS CGA-BC Transfer Credits CGA-Alberta Transfer Credit Schedules CMA BC Advanced Standing Guide CMA Alberta Post-Secondary Institutions iv. Other links

Are there other online resources that will assist me as I settle into life in Canada?
Other Resources of Interest for Newcomers to Canada (provided by CGA-BC) Skilled Immigrant Infocentre Working in the Accounting Industry Going to Canada Portal (provided by Citizenship and Immigration Canada) Working in Canada Portal (provided by Human Resources and Skills Development Canada) Settlement.Org (Ontario-based resource) Skills International (Ontario-based resource) World Education Services (foreign credential evaluation)

59

Who is available to help me?

CONTAcTS
1. Accounting Bodies Certified General Accountants of British Columbia Certified General Accountants of Alberta Certified General Accountants of Canada Certified Management Accountants of British Columbia Certified Management Accountants of Alberta Certified Management Accountants of Canada Institute of Chartered Accountants of BC Institute of Chartered Accountants of Alberta Institute of Chartered Accountants of Canada 2. Provincial Governments Province of British Columbia BC Ministry of Advanced Education and Labour Market Development WelcomeBC Province of Alberta Alberta Ministry or Employment and Immigration 3. Federal Government Government of Canada Citizenship and Immigration Human Resources and Skills Development Canada Service Canada Foreign Credential Recognition Program

60

4. Immigrant serving agencies a) With accounting-related programs IN BRiTiSH COLUMbiA Arrive BC BC Internationally Trained Professionals Network (BCITP) BC Skills Connect for Immigrants Program DiverseCity IMM Power BC Multicultural Helping House Society IN ALbERTA Calgary Catholic Immigration Society (CCIS) Calgary Centre for Newcomers Calgary Immigrant Womens Association (CIWA) Calgary Immigrant Educational Society (CIES) Edmonton Mennonite Centre for Newcomers (EMCN) b) With programs not necessarily specific to accounting professionals There are dozens of community-based agencies in British Columbia and Alberta that assist immigrants with settlement, language training, career development, and employment readiness. The links below will take you to several directories or resources through which you may find an agency near you that can meet your various integration and settlement needs. IN BRiTiSH COLUMbiA Affiliation of Multicultural Societies and Service Agencies of BC (AMSSA) - BCs Immigrant Serving Agencies provide services to newcomers in communities throughout the province. The AMSSA group is the provincial umbrella through which community immigrant serving agencies work together to develop services and share resources. IN ALbERTA Alberta Association of Immigrant Serving Agencies (AAISA) - AAISA provides an association by and through which the members can work towards addressing the needs of immigrants, the agencies that serve them and the larger community that welcomes them. Alberta Employment and Immigration (AEI) An alternate list of immigrant serving agencies in Alberta. The agencies listed here support immigrants in their new communities and provide a number of services to help them make the transition to life in Alberta. AcROSS CANAdA Citizenship and Immigration Canada (CIC) There are many organizations that provide services designed for newcomers to Canada. The linked directory, organized by province and territory, lists many local immigrant serving organizations.

61

ABOUT US
Please follow the links below to learn about the people who were involved in making this website possible. CGA/CMA: Simone Leonard, Bob Gautama, Shannon Thompson SIMONE LEONARD Simone Leonard, who holds a Bachelor of Commerce degree and a CGA designation, joined CGABC in 2006 as the Manager of Education managing the general operations of the education program in BC. In 2008, she took on the new position of Manager of International Student Affairs, where she develops and implements products and services for newcomers to BC interested in becoming CGAs. Prior to working for CGA she held various accounting and financial positions for over 15 years. This included working for the Coquitlam School Board assisting with their internal audit procedures; working for KPMGs Integrated Business Solutions department; maintaining the books for a privately held furniture and warehouse company; and working her way from the Accounting Assistant Manager position to the Controller position for a company that went public during her employ. Simone is currently a member of the Conference Board of Canada Leadership Roundtable on Immigration. BOb GAUTAMA Bob Gautama is the Director, Programs for CMA BC. He has spent 16 years in the financial and operational aspects of both single entity firms and multi-level organizations. Through his managerial roles in the hotel and tourism sector, international alcohol industry, and the financial and capital markets Bob has had the opportunity to work with a variety of organizations in strategic planning and the development of integrated business processes.
62

Bob studied Economics at SFU where he received his bachelors degree, and attended the BC Institute of Technology where he was awarded a Business Administration Technical Diploma. He attained his CMA designation in 2006. Bob currently sits as an industry representative on the board of CBUS - Capilano Universitys Business Undergraduate Society. SHANNON THOMPsON Shannon Thompson holds a Bachelor of Arts degree (English Literature) and an Associate Certificate in Public Relations and an Associate Certificate in Marketing Communications Management from the BC Institute of Technology (BCIT). Shannon joined CMA BC in 2004 as the Marketing Coordinator to recruit high school and Post Secondary students into the CMA program, and she now holds the position of Senior Manager, Marketing. Prior to working for CMA BC Shannon worked in sales and operations at the Capilano Suspension Bridge and Park.

EMCN/CASIS Canada: Steve Sutherland The Edmonton Mennonite Centre for Newcomers (EMCN) EMCN is a community agency that seeks to assist immigrants and refugees coming to the Edmonton area achieve full participation in the community, and contribute their experiences and skills to strengthen and enrich the lives of all Canadians. This vision is pursued through a wide range of programs and services that include ESL, employment services, settlement counselling, personal counselling, community development and community economic development, advocacy, and education. The agency is committed to work in full collaboration with newcomers and their communities to provide programs to meet their needs. There is also a commitment to work with other community agencies in partnerships when possible. Centre for Applied Settlement and Integration Studies (CASIS Canada) CASIS Canada was founded in 2008 to provide support to immigrant serving agencies by acting as a clearinghouse for new approaches, best practices, and other innovations that help to address the needs of newcomers to Canada as they seek to settle into their new lives and contribute in a meaningful way to Canadian society. CASIS is a not-for-profit research centre funded through government and private grants on a perproject basis. Research affiliates combine decades of expertise in program and curriculum development in the areas of ESL, professional bridging programs, intercultural competence, recognition of prior learning and competency-based self-assessment. Other areas of expertise include settlement and community support, marketing research, web-based course module delivery, and grant and research proposal writing. CASIS exists to work as a partner with other agencies, institutions and programs to develop and enhance programs and services currently being offered to newcomers to Canada. Our services to the immigrant serving community range from simple consulting (such as agency or program evaluation) to proposal writing assistance, program or service development, or any other research and development

63

activity that will benefit your work with immigrants. CASIS also hosts a web-based academic journal dedicated to best and promising practices in applied research and development. STEVE SUTHERLAND Steve is the director and founder of CASIS and is currently working under contract to EMCN. Specializing in the areas of recognition of prior learning, cross-cultural communication, and career development, Steve has worked in corporate and not-for-profit environments with multi-cultural populations. He has a degree in international studies from Trinity Western University in Langley, BC and is working on a Masters in Career Counselling.

TWU: Amanda Flint, Alma Mendoza, Andrea Smith Trinity Western University, in Langley, B.C., is a provincially chartered, independent Christian liberal arts and sciences university, enrolling approximately 4000 students. TWU offers 42 undergraduate majors, ranging from business administration, biotechnology, mathematical and computing sciences, education, theatre and music, to psychology, communications and biblical studies. TWU's 16 graduate degree programs include business, nursing, counseling psychology, theology, linguistics, and leadership, and interdisciplinary degrees in English, philosophy and history. AMANDA FLINT Amanda Flint is a tenured Assistant Professor of Accounting in the School of Business at Trinity Western University. Amanda teaches advanced accounting, accounting for non-profits and international accounting. Currently her research is in the area of recruitment of newcomers. She is now working on a project involving recruitment of international students for which she has received a government grant. Amanda is involved in organizing annual Career Fairs in the Fraser Valley to assist students of Trinity Western University; the University of the Fraser Valley and Kwantlen Polytechnic University obtain accounting positions. Amanda co-founded the Fraser Valley CA Association where she has served as Vice President (2007/2008) and President (2008/2009). ALMA BARRANCO-MENDOZA Dr. Barranco-Mendoza is the Executive Director of Information Technology at Trinity Western University, where she also serves as tenured associate faculty of Computing Science and Biotechnology and co-director of the Gender Studies Institute. She is also the co-founder of Infogenetica Bioinformatics, a non-profit research and technology organization. She has worked for more than 20 years in the software development and information technology industries. She has a B.Sc.Hons. in Computer Science and Mathematics and a M.Sc. in Applications of Modelling in the Natural and Social Sciences from Trent University, and a Ph.D. in Computing Science from Simon Fraser University. Her areas of research are artificial intelligence, health informatics, e-learning for special education, mobile and web technologies applied to Medicine and Education, and gender and technology. ANDREA SMITH Graphic designer, Andrea Smith (BDes) is the Visual Design Specialist for University Communications at Trinity Western University where she oversees the design and production of printed communications,

64

manages brand components, and oversees external and student designers. After studying typography and print design at Emily Carr Institute of Art and Design, she applied her skills primarily to the non-profit and education sectors working on projects ranging from promotional materials, design consultation, signage, brand development and strategy. She continues to contribute to initiatives belonging to humanitarian organizations, social services, small business, and educational institutions. HRSDC Foreign Credential Recognition Program and BC Ministry of Advanced Education and Labour Market Development This project was made possible with funding from the Government of Canadas HRSDC Foreign Credential Recognition Program in partnership with BCs Ministry of Advanced Education and Labour Market Development. The Foreign Credential Recognition (FCR) program is one of the key components of the federal governments Internationally Trained Workers Initiative. This initiative is an integrated, comprehensive strategy in which over 14 federal departments work together to address the barriers to working in Canada that internationally trained workers face. Through the FCR program, the Government of Canada is working with provincial and territorial governments, licensing and regulatory bodies, sector councils, employers and many other groups who have jurisdiction over certain aspects of FCR. The BC Ministry of Advanced Education and Labour Market Development supports the provinces social and economic prosperity through post-secondary education, labour force development and immigration programs that enable British Columbians to compete in the 21st century.

65

You might also like