Employer Resource Guide - CPAWSB for... · requirements for CPA certification. CPA Certification Requirements CPA PEP is the nationally-developed education required for CPA certification.

CPAWSB EMPLOYER RESOURCE GUIDE

Employer Resource Guide

May 2018

CPAWSB EMPLOYER RESOURCE GUIDE 2

Who is this Resource Guide for? This guide is for all employers that employ students enrolled in CPA preparatory courses, candidates

enrolled in the CPA Professional Education Program (CPA PEP) (including the Common Final Examination

(CFE)), and/or members enrolled in the Post-Designation Public Accounting (PDPA) program. It outlines

the programs delivered by CPAWSB as well as the support and resources that employers can expect

from CPAWSB.

Table of Contents

Who is this Resource Guide for? ............................................................................................................... 2

CPA Certification: CPAWSB, Provincial CPA Bodies, and CPA Canada .......................................................... 4

CPA Canada ............................................................................................................................................... 4

CPA Western School of Business .............................................................................................................. 4

Provincial CPA Bodies................................................................................................................................ 4

CPA Certification Requirements ............................................................................................................... 4

Benefits of Training CPA Candidates ............................................................................................................. 5

CPA Preparatory Courses .............................................................................................................................. 5

Non-core courses ...................................................................................................................................... 5

Core Courses ............................................................................................................................................. 6

CPA PEP Modules .......................................................................................................................................... 7

Module Registration ................................................................................................................................. 8

Public Accounting and CPA PEP Electives ............................................................................................. 8

Fast-Track Scheduling ............................................................................................................................... 8

Unsuccessful CPA Preparatory Courses and CPA PEP Examinations ........................................................ 9

The Common Final Examination (CFE) ...................................................................................................... 9

CFE Eligibility ......................................................................................................................................... 9

CFE Days .............................................................................................................................................. 10

Unsuccessful CFE Attempts: Options ...................................................................................................... 10

Appealing the Exam Result ................................................................................................................. 10

Performance Analysis Reports ............................................................................................................ 10

Repeating the Exam ............................................................................................................................ 11

Annual CFE Report .............................................................................................................................. 11

Not-for-credit (NFC) Modules ............................................................................................................. 11

Practical Experience Requirements ............................................................................................................ 11

CPA Program and Practical Experience Requirements ............................................................................... 12

CPA Harmonized Education Policy .......................................................................................................... 12

CPAWSB EMPLOYER RESOURCE GUIDE 3

CPAWSB Professional Conduct & Academic Integrity ............................................................................ 12

CPA Practical Experience Requirements and Harmonized Practical Experience Policies ....................... 13

Post Designation Public Accounting (PDPA) ............................................................................................... 13

PDPA Taxation and Assurance Modules ................................................................................................. 13

PDPA Module .......................................................................................................................................... 14

PDPA Examination................................................................................................................................... 14

CPAWSB Preferred Employer Program ....................................................................................................... 14

Benefits ................................................................................................................................................... 14

How to Sign Up ....................................................................................................................................... 14

Employer Contacts .................................................................................................................................. 14

CPAWSB Employer Portal ........................................................................................................................... 15

CPAWSB Support for Students and Candidates .......................................................................................... 15

My CPA Portal: Consent to Disclose Academic Results to Employers .................................................... 15

Study Time .............................................................................................................................................. 16

Educational Assistance Programs for Students and Candidates: ........................................................... 17

Student and Candidate Tutoring ......................................................................................................... 17

Study Groups ....................................................................................................................................... 17

Financial Support .................................................................................................................................... 17

Additional Resources .................................................................................................................................. 18

CPA Western School of Business ............................................................................................................ 18

Provincial CPA Bodies.............................................................................................................................. 18

Chapters and Membership Events ...................................................................................................... 18

Employer Feedback ..................................................................................................................................... 19

Q&A Webinars ........................................................................................................................................ 19

Advisory Panels ....................................................................................................................................... 19

General Feedback and Questions ........................................................................................................... 19

Contacts for CPAWSB .................................................................................................................................. 19

Appendix A: CPAWSB Employer Portal Screen Shots and Sample Reports ................................................ 20

Employer Portal: User Management ...................................................................................................... 24

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CPA Certification: CPAWSB, Provincial CPA Bodies, and CPA Canada CPA certification requires completing education, practical experience, and examinations. The CPA

certification program is developed, delivered, and supported by national, regional, and provincial

entities who each hold different roles and responsibilities, as outlined below.

CPA Canada CPA Canada is the national body that develops the CPA preparatory courses, CPA Professional Education

Program (CPA PEP), and the post-designation public accounting program (PDPA); develops and marks all

CPA exams including the Common Final Examination (CFE), the Advanced Certificate in Accounting

(ACAF) national exam, and PDPA exams; and develops CPA practical experience requirements. CPA

Canada supports each regional and provincial body across Canada.

CPA Western School of Business The CPA Western School of Business (CPAWSB or “the School”) administers CPA education including CPA

preparatory courses, CPA PEP, and PDPA; delivers CPA exams including the CFE, ACAF national exams,

and PDPA exams throughout the western region.

Provincial CPA Bodies Provincial CPA bodies, usually of the province or territory within which a learner resides, govern CPA

candidates in all provinces (and CPA students in Manitoba) and administer the practical experience

requirements for CPA certification.

CPA Certification Requirements CPA PEP is the nationally-developed education required for CPA certification. It is a graduate-level

program delivered on a part-time basis using a blended learning model combining online learning, self-

study, and classroom learning.

After completing CPA PEP, candidates are eligible to write the CFE, a three-day examination designed to

assess their professional competencies.

In addition to formal education and the CFE, candidates are expected to be employed in relevant

accounting or finance positions to meet the CPA practical experience requirements competencies while

completing CPA PEP. CPA candidates must complete a minimum of 30 months of full time practical,

CPA Certification Program & CPA Canada

CPAWSB EMPLOYER RESOURCE GUIDE 5

relevant work experience (or equivalent part-time experience) to meet the competency requirements of

the practical experience requirements.

Note: provincial bodies may have additional requirements in addition to the components reflected above.

A note on terminology: Anyone enrolled in CPA preparatory courses is considered a CPA student while

anyone enrolled in CPA PEP is considered a CPA candidate. “Learner” is used in this document to refer to

students and candidates collectively and “students” or “candidates” is used if information applies only

to that category of learner.

Benefits of Training CPA Candidates Employers of CPA learners experience the following benefits:

• Create a more skilled work force: People in the CPA certification program are developing

competencies that will enable them to perform increasingly complex accounting tasks and

receiving training in essential skills such as strategy, problem solving, and leadership.

• Reward employees: Employers that sponsor employees recognize employee contributions and

believe in employees’ long-term potential.

• Retain employees: The CPA program is part-time and designed to be completed while working,

meaning employers do not need to fill employee positions while they are studying. Employees

can learn and work at the same time.

CPA Preparatory Courses CPA preparatory courses are designed for those who have not completed all the prerequisite knowledge required for admission to CPA PEP.

CPA preparatory courses are available in an accelerated format and delivered part-time, with options for self-study, online, and classroom learning. Students complete only those courses they need to fill in their knowledge gaps. The CPAWSB Preparatory Course Schedule of Course Key Dates can be found here.

Non-core courses There are six non-core CPA preparatory courses. Non-core courses are self-study, using weekly notes, pre-recorded lectures, and practice problems. There are four sessions offered per year which include

CPAWSB EMPLOYER RESOURCE GUIDE 6

access to a facilitator and conclude with a final exam that must be written at a CPAWSB exam centre. Students must achieve a grade of at least 50 percent to pass a non-core course.

Registration opens approximately fourteen weeks before the exam and closes approximately six weeks before the exam. Students are provided with access to course materials through an online learning portal approximately twelve weeks before the exam. It can take up to five business days from the time a student is registered for to the course materials to be granted.

Six non-core courses

Core Courses There are eight core CPA preparatory courses. Core courses are available via self-study with pre-recorded lectures or live with classroom or webinar sessions. Each course is offered four times annually, though not all delivery options are available each semester. Each course includes access to a facilitator and assignments, and concludes with a final exam that must be written in a CPAWSB exam centre. The final grade is calculated based on assignments and the final exam. Students must achieve a grade of at least 60 percent to pass a core course.

Registration opens approximately six weeks before the start of classes. Students must have completed or received transfer credit for Introductory Financial Accounting and Introductory Management Accounting before registering for a core course.

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Eight Core Courses

CPA PEP Modules Candidates must enroll in two core, two elective, and both capstone modules to complete CPA PEP and

be eligible to write the Common Final Examination (CFE). Core 1 and Core 2 must be successfully

completed before starting the elective modules, two elective modules must be successfully completed

before starting Capstone 1 and Capstone 1 must be successfully passed to be able to continue to

Capstone 2.

Candidates do not have to meet the practical experience requirements before enrolling in and

completing the CFE.

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Module Registration Session enrollment deadlines, module start dates, and withdrawal deadlines and workshop locations for

the year are provided at least one year in advance on the CPAWSB website so candidates can map their

module schedules. Registration takes place several weeks before the start of each module; candidates

may need to register for a module while completing its prerequisite. The CPAWSB CPA PEP Schedule of

Module Key Dates can be found here.

Candidates who are unsuccessful in a prerequisite module after registering for the subsequent module

will be withdrawn without penalty. For example, a candidate taking Core 1 during the winter session

who intends to take the spring offering of Core 2 can register for Core 2 while still completing Core 1 and

will be withdrawn from Core 2 without penalty if unsuccessful in Core 1.

Public Accounting and CPA PEP Electives Candidates who are pursuing a public accounting license upon graduation, with nominal bridging

requirements, should take Assurance and Tax as their CPA PEP electives. These candidates should also

choose Assurance and Financial Reporting as their areas of depth on the CFE.

Candidates who do not select these courses as their CPA PEP electives can still bridge into public

practice post-certification through the Post-Designation Public Accounting (PDPA) program.

Fast-Track Scheduling Fast-track scheduling gives candidates the option to complete both core modules simultaneously before

taking two elective modules simultaneously (the capstone modules are not offered simultaneously).

Candidates working full time are advised against fast-track scheduling as balancing the demands of two

modules and work will be extremely challenging.

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Before choosing this option, candidates are encouraged to review the current CPA PEP schedule of

Module Key Dates to ensure that modules are offered in the same session (not all CPA PEP modules are

offered every session) and that the module exams are scheduled for different days (registration is not

permitted in modules with conflicting examination times). Fast-track scheduling does not decrease the

time it takes to obtain the CPA designation as candidates are required to complete a minimum of 30

months (or equivalent) of full-time practical experience and meet the competency requirements. More

details pertaining to fast-track scheduling are available here on the CPAWSB website.

Unsuccessful CPA Preparatory Courses and CPA PEP Examinations Learners must achieve competency, as determined by the CPA Canada Board of Examiners, on course

and module examinations.

• CPA preparatory course results are released via Desire2Learn ten business days following the

exam. Students receive their overall course and final exam grades.

• CPA PEP module results are released two-to-three weeks following an exam on the CPAWSB

Results website, according to the module schedule.

• Learners have three options after failing an exam:

1. After the first unsuccessful attempt: rewrite the exam only

2. Optional after the first unsuccessful attempt and required after the second failure: Re-

attempt the course/module and exam.

3. After any unsuccessful attempt: Appeal the exam result. Appeals must be requested

through My CPA portal by the deadline posted in the applicable schedule.

The Common Final Examination (CFE) The CFE is a three-day examination in which CPA candidates demonstrate the depth and breadth of their

competency development in accordance with the CPA Canada Competency Map.

CFE Eligibility To be eligible to attempt the CFE, candidates must complete CPA PEP. Graduates of accredited post-

secondary programs may be exempt from some or all of CPA PEP. All candidates must comply with the

examination writing rules.

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CFE Days Day 1 of the CFE is connected to the case covered in the Capstone 1 module. Days 2 and 3 of the CFE

test the depth and breadth of a candidate’s competency development. Candidates attempting the CFE

for the first time must attempt all three days of the examination in the same offering.

It is recommended that candidates plan for approximately 15 to 20 hours of study time per week to

complete Capstone 2 and prepare for the CFE. Candidates are granted access to Capstone 2 and CFE

study materials and can review an exam blueprint available on the CPA Canada website. Candidates are

advised not to use these cases for study purposes before Capstone 2 as all references made are to CICA

UFE reports (CA-legacy).

The login and password to access these resources is: CPAwest

Unsuccessful CFE Attempts: Options Candidates who are unsuccessful on the CFE can choose to appeal their results, request a personalized

review of their results, and/or register to retake the failed portion(s) of the exam. Fees and deadlines for

an appeal and/or a Performance Analysis Report request are provided to unsuccessful candidates along

with the CFE exam results.

In some cases, unsuccessful CFE candidates who were granted advanced standing (e.g. through a legacy

designation program or via international agreement), may be eligible to enroll, without credit, in CPA

PEP modules for which they received exemption.

Appealing the Exam Result An appeal ensures candidates have received credit for all competencies demonstrated and does not

provide any additional feedback regarding the result. CPA Canada does not accept any circumstantial

information and will not consider any cases of hardship when remarking an appealed exam.

Should an appeal be successful in demonstrating a passing result for the portion of the exam appealed,

fees paid for the appeal will be refunded. Candidates can appeal the entire exam or appeal only Day 1 or

Days 2 and 3 together. If a portion of an entire exam appeal is successful, partial fees will be refunded.

Performance Analysis Reports

The Day 1 performance analysis will give candidates specific feedback on the areas where the minimum

standard was not met and provide commentary of how to improve performance. Topics in which

candidates performed well will also be reviewed for feedback.

Day 2 and Day 3 performance analysis will provide feedback on each simulation and how the candidate

performed relative to the Board's expectations, with both positive and negative feedback pertaining to

the candidate's performance, including suggestions for ways to improve.

Should an appeal result in a change to a candidate's result from "fail" to "pass", a detailed performance

analysis will not be performed and any associated fees will be refunded. Fees will also be refunded for

successful appeals.

The deadline to submit an appeal and request a performance analysis is the same and is posted on the

CPA PEP Schedule of Module Key Dates for each module and session. Once submitted, requests for

appeals or performance analysis reports cannot be changed.

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Repeating the Exam Candidates who fail any or all days of the CFE will need to register to repeat the failed days as follows:

• Candidates who fail Day 1 are required to repeat Day 1

• Candidates who fail Day 2 or Day 3 are required to repeat both Day 2 and Day 3

• Candidates who fail all three days are required to repeat all three days as part of the same CFE

offering

Annual CFE Report CPA Canada publishes an annual CFE report with commentary from the Board of Examiners on

candidates’ overall national performance on the CFE.

Not-for-credit (NFC) Modules Candidates granted advanced standing (either by transitioning from a legacy designation program or via

international agreements) may be eligible to enroll, without credit, in CPA PEP modules (Core 1, Core 2,

Tax, PM, Assurance and Finance) for which they have been granted exemption.

• Fees for NFC modules are indicated in the CPAWSB CPA PEP Administrative Fee Schedule

• NFC modules are self-study, without facilitator access and do not include the module workshop

• NFC modules include the following:

o Access to 8 weeks of assignments, including immersive case activities, multiple-choice

questions (MCQs), and practice cases.

o Access to 8 weeks of solutions for all assignments.

o Opportunity to write the module end examination in exam conditions, with feedback

provided. Please note that if candidates fail the exam, advanced standing is unaffected.

o Access to the unmonitored peer discussion board for the module.

• NFC modules are available based on the module schedule as listed in the CPAWSB module

schedule

For more information, contact [email protected].

Practical Experience Requirements Practical Experience is administered by the provincial CPA bodies in the Western Region. The regulations and bylaws of the provincial bodies, and the specific licensing regime or authority of the provincial bodies to control public accounting, take precedence over any general requirements provided herein. All CPA candidates are responsible for reporting and meeting the practical experience requirements as outlined in the CPA Practical Experience Requirements [CPA PER] and Harmonized Practical Experience Policies. Other useful resources for employers include CPA Practical Experience: Overview for Employers and CPA Practical Experience Requirements: The CPA Practical Experience Competencies. CPA candidates must complete a minimum of 30 full-time months (or equivalent part-time) of relevant practical experience to achieve the experience-related competency requirements and are generally expected to do so concurrently with their CPA PEP studies. There are two experience routes available for candidates to obtain the required experience:

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Pre-approved Program Route (PPR) PPRs are training positions offered by employers that have been pre-approved by the profession. These programs are designed for candidates to meet the practical experience requirements within 30 months. PPR employers work closely with CPAWSB and receive regular communications on updates and changes to the CPA preparatory courses, CPA PEP, the CFE, and PDPA.

Experience Verification Route (EVR) EVRs are completed through the employer of a candidate’s choice, allowing candidates to demonstrate competence and have relevant experience recognized as it is gained. As the EVR path is not pre-approved, it offers a less structured way in how the candidate eventually meets the minimum competency requirements. To ensure candidates are on track, they complete detailed experience reports that are assessed by the provincial CPA bodies in the western region at key milestones. Supervisors review and attest to the accuracy of the experience reports. Because candidates select their EVR employers, CPAWSB may not have current employer contact information and cannot provide regular program updates. EVR employers are invited to join the the CPAWSB Preferred Employer Program and can contact [email protected] to subscribe to CPAWSB communications.

For specific information regarding practical experience, please visit the following websites or contact the provincial CPA bodies directly:

CPA Alberta: CPA Alberta Practical Experience | [email protected] CPA British Columbia and Yukon: CPABC Practical Experience | [email protected] CPA Saskatchewan: CPA Saskatchewan Practical Experience | [email protected] CPA Manitoba: CPA Manitoba Practical Experience | [email protected] CPA Northwest Territories & Nunavut: CPA Alberta Practical Experience | CPA NWT/NU PPR Offices | [email protected]

CPA Program and Practical Experience Requirements

CPA Harmonized Education Policy The Harmonized Education Policies include a collection of policy directives for the CPA preparatory

courses, CPA PEP, and the CFE.

The Harmonized Education Policies Vol.1 for the CPA PEP outlines the profession’s expectations

regarding the implementation of policies for admission, administration, CPA PEP modules, module

evaluation, and the CFE.

The Harmonized Education Policies Vol.3 for CPA preparatory courses outlines the profession’s

expectations regarding the implementation of policies for admission, administration, CPA preparatory

courses, and course evaluation.

CPAWSB Professional Conduct & Academic Integrity When commencing the CPA PEP, each candidate agrees to a training contract, which includes common

sense provisions relating to professional conduct and academic integrity. The CPAWSB Academic

Integrity & CPA Canada Plagiarism policies are available here on the CPAWSB website, as well as in the

Candidate Guide and Harmonized Education Policies.

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CPA Practical Experience Requirements and Harmonized Practical Experience Policies The CPA Practical Experience Requirements (CPA PER) documents the practical experience requirements

for certification as a CPA and for public accounting as a specific pathway within the practical experience

requirements for certification.

The CPA Harmonized Practical Experience Policies include a collection of policy directives that outline the

profession’s expectations regarding the implementation of practical experience requirements.

Post Designation Public Accounting (PDPA) The PDPA program is available to members in good standing who have not previously met the qualifications for registration to practice public accounting in their jurisdictions. There are education and practical experience requirements for licensing. The information provided here relates to the education requirements only; please contact your provincial CPA body for information about the practical experience requirements.

The PDPA Program has two purposes:

1) It provides CPAs with the option of qualifying for public accounting registration post-certification.

2) It protects the public interest by ensuring that all members offering specific public accounting services meet the profession's public accounting registration standards.

PDPA Taxation and Assurance Modules 1) The PDPA-Taxation module is designed to equip registrants with the competencies necessary to

provide taxation services and guidance. The scope includes assisting individual and corporate

entities to minimize taxes and meet their objectives while remaining in compliance with tax laws

and regulations. The PDPA taxation examination blueprint can be found here.

2) The PDPA-Assurance module is designed to equip registrants with the competencies necessary

to perform internal audit projects and external assurance engagements, including assessing the

need for an engagement or project, developing and performing the procedures, and

documenting and reporting results. The PDPA assurance examination blueprints can be found

here.* *This is a transitional provision; please contact your provincial CPA body for the expiration date of this transitional

provision.

Both modules are self-study based and include access to a facilitator to mark assignments and to answer

questions. Registrants have the option of attending a two-day weekend workshop (with candidates

enrolled in the CPA Professional Education Program) and submitting assignments for review by the

facilitator.

Suggested time to dedicate to a module is 10-to-15 hours per week if completing all online assignments

and doing any practice material available on the site.

The examination for the PDPA modules is four hours long and is comprised of two cases (150 minutes

allotted for this section), and objective-style questions, such as multiple-choice questions and task-

based simulations (120 minutes allotted for this section).

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PDPA Module The PDPA module is designed as a preparatory module that individuals must complete to be eligible to

write the PDPA examination. Participants are provided with a suggested eight-week study schedule to

assist with PDPA examination preparation.

The PDPA module is self-study and does not include access to a facilitator. There are no deadlines,

assignment submissions, or workshops. Participants will have access to an unmonitored discussion

board to communicate with other participants.

Registrants should expect to spend between 15-to-17 hours each week to complete the assigned

learning resources, as noted above. This time estimate does not include review of prerequisite

knowledge.

PDPA Examination The PDPA examination consists of objective format questions testing the required technical knowledge

for public accounting registration. See the PDPA Examination Blueprint for more information, including

competencies covered.

CPAWSB Preferred Employer Program The Preferred Employer Program is a complimentary service CPAWSB provides to employers who

register to receive CPAWSB program-related communications.

Benefits

• Direct contact with the CPAWSB Outreach Team, who can provide CPA resources and answer

queries related to CPA education delivery.

• Access to the CPAWSB Employer Portal and self-serve reports on employee registration status

and academic performance. The CPAWSB Employer Portal application can be found here.

• Opportunities to participate in advisory panels and focus groups to share feedback on CPA

education delivery.

• Receive emails regarding updates and changes to the CPA programs.

How to Sign Up To register, employers can send an email to the CPAWSB Outreach team ([email protected]) with

contact information and contact roles for up to three CPA program contacts. For some organizations,

one person may assume all contact roles and responsibilities. Please let CPAWSB’s Outreach team know

who holds each of the employer contact roles listed below to ensure communications are sent to the

appropriate individuals. Submit or update any of the necessary contact information to

[email protected].

Employer Contacts When submitting or updated employer contact information, please include the type of contact someone

will be as this will indicate what type of information they should receive:

CPAWSB EMPLOYER RESOURCE GUIDE 15

• Student Contact: Someone responsible for day-to-day candidate CPA PEP activities, registration,

scheduling and outstanding dues. CPAWSB sends this contact all program updates. This person

does not receive module or CFE results information.

• Pre-Approved Program Route (PPR) Leader: An individual who supervises and assesses

candidate practical experience requirements within their pre-approved program at their

organization. This individual has been approved by their CPA provincial body. Practical

experience requirements updates are normally provided by the CPA provincial bodies. However,

this contact receives all updates sent by CPAWSB that include information about practical

experience.

• HR Contact: Someone responsible for the review and assessment of candidate module and CFE

results. CPAWSB will send this contact correspondence relating to the module and CFE results.

• Regional/National Contact: Someone responsible for more than one location within one

organization. These contacts will receive all updates sent to the Student Contact, PPR Leader,

and HR Contact.

CPAWSB Employer Portal The CPAWSB Employer Portal is a self-service portal where employers can review the status of annual

candidate dues, CPA academic results, and CPAWSB registration details for those candidates who have

granted consent for their information to be shared with their employer. For more details, including the

application form, and a user guide, please visit the Employer section of the CPAWSB website.

Employers can also email any questions to [email protected].

Appendix A includes screen shots of the portal and sample reports.

CPAWSB Support for Students and Candidates CPAWSB provides guidance for students and candidates enrolled in CPA preparatory courses, CPA PEP

and the CFE. Employers can support their students and candidates in many ways, which may include

practical training, study leave, available tutoring and/or mentoring services.

My CPA Portal: Consent to Disclose Academic Results to Employers • Employers can view the academic results of their students and candidates via the Employer

Portal. Please note, CPAWSB can only provide employers with specific academic information for

those learners who have granted consent for this information to be shared.

• CPAWSB cannot require that students and candidates provide consent. Employers are

encouraged to remind learners that their information will only be visible in the portal if they

provide consent to CPAWSB by updating their consent status in My CPA Portal.

• See here for instructions to inform candidates on how to update their consent.

CPAWSB EMPLOYER RESOURCE GUIDE 16

Employers can use the information provided in the reports to engage their employees and identify areas

where employees may benefit from additional employer support to develop their individual skills and

competencies.

Study Time

CPA candidates vary in academic strengths and may request time off to study before exams. It is CPA

Canada’s policy that candidates do not require study leave, though some employers may choose to

grant it.

CPA preparatory courses are delivered part-time, combining online learning and self-study with options

for webinar or classroom learning. On average, students spend 15 to 20 hours each week on course

work, regardless of the course delivery format.

CPA PEP modules are designed to require approximately 12-to-17 hours of study time per week. A

candidate’s work experience is intended to complement their studies throughout the CPA PEP modules,

and vice versa. Candidates typically require approximately 12-to-15 hours per week of study time during

Capstone 2. As the preparatory module for the CFE, Capstone 2 was designed to require no additional

study time to complete and usually ends approximately four days before the CFE.

CPAWSB EMPLOYER RESOURCE GUIDE 17

Educational Assistance Programs for Students and Candidates:

Student and Candidate Tutoring CPAWSB provides opportunities for students and candidates to connect with experienced contractors

available to offer private tutoring:

• Before a module or course starts, interested students and candidates receive a list of

contractors available to provide tutoring. Participation is optional.

• Tutoring relationships, including payment, are established between students or candidates and

contractors. CPAWSB does not administer tutoring arrangements.

CPAWSB is not responsible for the quality of tutors or any financial arrangements. CPAWSB only

provides the initial list of available tutors to interested students or candidates.

Study Groups CPAWSB recognizes that some students in CPA preparatory courses and candidates in CPA PEP find it

challenging to build peer networks due to their location or nature of employment. CPAWSB provides

opportunities for learners to connect with each other to establish study groups or connect with mentors

or tutors where available.

Students in the CPA preparatory courses who would like more information about course tutoring or

study groups can contact [email protected].

Candidates in CPA PEP who would like more information about candidate tutoring or study groups can

contact [email protected].

Financial Support CPA education foundations in Western Canada provide learners with the opportunity to apply for

scholarships and bursaries to help offset the costs of their accounting studies.

Awards, application requirements and deadlines vary in each province and some awards are reserved

for learners with demonstrated financial need. Learners are encouraged to contact the provincial CPA

body website for their province for further information.

CPABC – Education Fund

CPA Alberta - Scholarships

CPA Saskatchewan – Scholarships/Bursaries

CPA Manitoba – Foundation

CPAWSB EMPLOYER RESOURCE GUIDE 18

Additional Resources

CPA Western School of Business

The CPA Western School of Business is responsible for education delivery:

• CPA preparatory courses (formerly PREP)

• Advanced Certificate in Accounting and Finance national exams

• CPA Professional Education Program

• Common Final Examination

• Post-Designation Public Accounting program

Provincial CPA Bodies

The provincial CPA bodies are responsible for:

• Member regulation and support

• Recruitment

• Practical experience (including CPA mentors)

• Professional development

The provincial CPA bodies for the Western Region are:

CPA Alberta

CPA British Columbia

CPA Manitoba

CPA Northwest Territories & Nunavut

CPA Saskatchewan

CPA Yukon

Chapters and Membership Events

Local networking events are held by provincially-sponsored chapters or by the provincial CPA bodies to

connect CPA prospects, students, candidates and members. Some events are eligible for professional

development credits.

For more information about upcoming events in the Western Region, please visit the provincial

websites:

CPA Alberta Chapter Events

CPA BC Chapters

CPA Manitoba Communities

CPA Saskatchewan Events

CPAWSB EMPLOYER RESOURCE GUIDE 19

Employer Feedback CPAWSB seeks employer feedback through webinars, panels, and general discussion.

Q&A Webinars CPAWSB regularly holds webinars to answer questions from employers across the four western

provinces and three territories. Questions are provided by the attendees in advance or during the

session. All employers on CPAWSB’s contact lists are invited.

Advisory Panels CPAWSB meets with panels representing different employer groups. Each panel typically consists of

eight-to-twelve individuals and focuses on exploring ideas to improve CPA education delivery. Panels

usually meet quarterly. Current panels include:

• National Firms Advisory Panel: Public practice firms that operate across Canada or Internationally.

• Small and Mid-Sized Firms Advisory Panel: Public practice firms that operate locally or regionally.

• CPA Employers Advisory Panel: Non-firm, private or public corporations, non-profit organizations

and government organizations.

General Feedback and Questions If you would like to provide feedback to the CPAWSB, join one of our advisory panels or be included in

future communication from the CPAWSB, please contact [email protected] for additional

information.

Contacts for CPAWSB The Outreach team is available respond to employer inquiries at: [email protected].

Candidates can visit the Contact Us page of the CPAWSB website for a complete list of CPAWSB contacts

for specific program-related questions.

CPAWSB EMPLOYER RESOURCE GUIDE 20

Appendix A: CPAWSB Employer Portal Screen Shots and Sample Reports

Upon completing a CPAWSB Employer Portal application, users receive an email to create a password.

Upon creating a new password, the following options will appear for Administrators:

• Reports

• User Management

CPAWSB EMPLOYER RESOURCE GUIDE 21

There are currently two reports available for employers:

• CPA Module Registrations: Displays CFE/module (results) and exam registrations for candidates.

• New CPA Candidate Enrollments: Displays new CPA candidate enrollments and outstanding

fees.

CPAWSB EMPLOYER RESOURCE GUIDE 22

The following acronyms are used on the reports described above and discussed more in depth below:

Acronym Meaning

C1 Core 1 Module

C1NFC Core 1 Module Not for Credit

C2 Core 2 Module

C2NFC Core 2 Module Not for Credit

AS Assurance Elective Module

ASUNFC Assurance Elective Module Not for Credit

TX Tax Elective Module

TXNNFC Tax Elective Module Not for Credit

PF Performance Measurement Elective Module

PERNFC Performance Measurement Elective Module Not for Credit

FN Finance Elective Module

FINNFC Finance Elective Module Not for Credit

PDPA Post Designation Public Accounting

CP1 Capstone 1

CP2 Capstone 2

CP2NFC Capstone 2 Not for Credit

CFE Common Final Exam

Exam Transcript Mark: NC Not competent

Exam Transcript Mark: RC Reaching competent

Exam Transcript Mark: C Competent

Exam Transcript Mark: CD Competent with distinction

Exam Result: F Fail

Exam Result: MP Marginal Pass

Exam Result: P Pass

Exam Result: PD Pass with Distinction

Exam Status: DNW Candidate did not attend the scheduled exam

Exam Status: DNQ Candidate did not qualify to write the exam based on module performance

Exam Status: DEF Deferral of exam

Exam Status: FAIL Failed exam

Exam Status: QTR Qualified to write the exam

Exam Status: New Exam registration for a related module which is not yet QTR

Exam Status: PASS Passed exam

Exam Status: W Withdrawal (before withdrawal deadline)

Exam Status: WL Withdrawal (after withdrawal deadline)

Registration Type: REG Regular enrolment

Registration Type: RWT Re-write exam

Registration Type: DEF-RWT Deferred re-write exam

Registration Type: CH Challenge exam registration

Registration Type: DEF-CH Deferred challenge exam

Registration Type: DEF-DEF Deferred an already deferred exam registration

CPAWSB EMPLOYER RESOURCE GUIDE 23

Employer Portal: CPA Module Registrations Report

The CPA Module Registration Report lists the following information regarding an employer’s CPA

students and candidates:

• Identification information

• Modules and courses currently and previously enrolled

• Module and course results

• Exam location

• Employer location (useful for companies with multiple branches)

CPAWSB EMPLOYER RESOURCE GUIDE 24

Employer Portal: New CPA Candidate Registrations

The New CPA Candidate Registrations Report lists the following information for candidates:

• Identification information

• CPA PEP registration date

• Employment start date

• Outstanding candidate dues

Employer Portal: User Management User management within the CPAWSB Employer Portal allows employers to provide user/admin access

to employees to assist with CPA training programs. Typical employee contacts may include:

• Student Contact: Someone who assists in day-to-day candidate CPA PEP activities, registration,

scheduling and outstanding dues.

• Pre-Approved Program Leader (if applicable): Someone who supervises and assesses candidate

practical experience requirements within their pre-approved program at their organization.

• HR Contact: Someone responsible for the review and assessment of candidate module and CFE

results.

• Regional Contact: Someone who has responsibility for more than one location within one

organization.