CPA Canada
1 **Introduction to the CPA Program**
1 Overview of the CPA Program
2 Structure and Components of the CPA Program
3 Eligibility Requirements
4 Application Process
5 Program Timeline
2 **Ethics and Professionalism**
1 Introduction to Ethics
2 Professional Standards and Conduct
3 Ethical Decision-Making Framework
4 Case Studies in Ethics
5 Professionalism in Practice
3 **Financial Reporting**
1 Introduction to Financial Reporting
2 Financial Statement Preparation
3 Revenue Recognition
4 Expense Recognition
5 Financial Instruments
6 Leases
7 Income Taxes
8 Employee Benefits
9 Share-Based Payments
10 Consolidation and Equity Method
11 Foreign Currency Transactions
12 Disclosure Requirements
4 **Assurance**
1 Introduction to Assurance
2 Audit Planning and Risk Assessment
3 Internal Control Evaluation
4 Audit Evidence and Procedures
5 Audit Sampling
6 Audit Reporting
7 Non-Audit Services
8 Professional Skepticism
9 Fraud and Error Detection
10 Specialized Audit Areas
5 **Taxation**
1 Introduction to Taxation
2 Income Tax Principles
3 Corporate Taxation
4 Personal Taxation
5 International Taxation
6 Tax Planning and Compliance
7 Taxation of Trusts and Estates
8 Taxation of Partnerships
9 Taxation of Not-for-Profit Organizations
10 Taxation of Real Estate
6 **Strategy and Governance**
1 Introduction to Strategy and Governance
2 Corporate Governance Framework
3 Risk Management
4 Strategic Planning
5 Performance Measurement
6 Corporate Social Responsibility
7 Stakeholder Engagement
8 Governance in Not-for-Profit Organizations
9 Governance in Public Sector Organizations
7 **Management Accounting**
1 Introduction to Management Accounting
2 Cost Management Systems
3 Budgeting and Forecasting
4 Performance Management
5 Decision Analysis
6 Capital Investment Decisions
7 Transfer Pricing
8 Management Accounting in a Global Context
9 Management Accounting in the Public Sector
8 **Finance**
1 Introduction to Finance
2 Financial Statement Analysis
3 Working Capital Management
4 Capital Structure and Cost of Capital
5 Valuation Techniques
6 Mergers and Acquisitions
7 International Finance
8 Risk Management in Finance
9 Corporate Restructuring
9 **Advanced Topics in Financial Reporting**
1 Introduction to Advanced Financial Reporting
2 Complex Financial Instruments
3 Financial Reporting in Specialized Industries
4 Financial Reporting for Not-for-Profit Organizations
5 Financial Reporting for Public Sector Organizations
6 Financial Reporting in a Global Context
7 Financial Reporting Disclosures
8 Emerging Issues in Financial Reporting
10 **Advanced Topics in Assurance**
1 Introduction to Advanced Assurance
2 Assurance in Specialized Industries
3 Assurance in the Public Sector
4 Assurance in the Not-for-Profit Sector
5 Assurance of Non-Financial Information
6 Assurance in a Global Context
7 Emerging Issues in Assurance
11 **Advanced Topics in Taxation**
1 Introduction to Advanced Taxation
2 Advanced Corporate Taxation
3 Advanced Personal Taxation
4 Advanced International Taxation
5 Taxation of Complex Structures
6 Taxation in Specialized Industries
7 Taxation in the Public Sector
8 Emerging Issues in Taxation
12 **Capstone Project**
1 Introduction to the Capstone Project
2 Project Planning and Execution
3 Case Study Analysis
4 Integration of Knowledge Areas
5 Presentation and Defense of Findings
6 Ethical Considerations in the Capstone Project
7 Professionalism in the Capstone Project
13 **Examination Preparation**
1 Introduction to Examination Preparation
2 Study Techniques and Strategies
3 Time Management for Exams
4 Practice Questions and Mock Exams
5 Review of Key Concepts
6 Stress Management and Exam Day Tips
7 Post-Exam Review and Feedback
6 Strategy and Governance Explained

Strategy and Governance Explained

1. Strategic Planning

Strategic planning is the process of defining an organization's long-term goals and objectives and determining the actions needed to achieve them. It involves analyzing the internal and external environment, setting priorities, and allocating resources to ensure the organization's success.

Example: A company might conduct a SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) to identify its competitive advantages and potential risks. Based on this analysis, the company sets strategic goals such as expanding into new markets or developing new products.

2. Corporate Governance

Corporate governance refers to the system of rules, practices, and processes by which an organization is directed and controlled. It ensures that the organization operates in the best interest of its stakeholders, including shareholders, employees, customers, and the community.

Example: A corporation might establish a board of directors with independent members to oversee management decisions and ensure compliance with legal and ethical standards. The board might also implement policies to manage conflicts of interest and ensure transparency in financial reporting.

3. Risk Management

Risk management involves identifying, assessing, and prioritizing risks to minimize, monitor, and control the probability or impact of adverse events. It ensures that the organization can continue to operate effectively despite uncertainties.

Example: A financial institution might identify credit risk as a significant threat to its operations. To manage this risk, the institution might implement a rigorous credit approval process, diversify its loan portfolio, and maintain adequate reserves to cover potential losses.

4. Performance Measurement

Performance measurement involves evaluating an organization's performance against its strategic goals and objectives. It provides insights into whether the organization is achieving its desired outcomes and helps identify areas for improvement.

Example: A manufacturing company might use key performance indicators (KPIs) such as production efficiency, quality control, and customer satisfaction to measure its performance. By regularly monitoring these KPIs, the company can identify trends and take corrective actions as needed.

5. Stakeholder Engagement

Stakeholder engagement involves actively involving stakeholders in the decision-making process. It ensures that the organization considers the interests and concerns of all relevant parties, leading to more informed and effective decisions.

Example: A non-profit organization might engage with its donors, volunteers, and beneficiaries to understand their needs and expectations. By incorporating stakeholder feedback into its programs and initiatives, the organization can enhance its impact and build stronger relationships.

6. Ethical Leadership

Ethical leadership involves promoting and upholding ethical standards and values within an organization. It ensures that decisions and actions are guided by integrity, fairness, and responsibility, fostering a culture of trust and accountability.

Example: A CEO might establish a code of conduct that outlines the organization's ethical principles and expectations for employees. The CEO might also lead by example, making transparent and fair decisions and addressing any ethical concerns promptly and decisively.