I completed a Canadian BCom
Applicants who complete the BCom program must complete the following courses, or their equivalents, with minimum grades of B-. Please note that meeting the minimum CGPA does not necessarily guarantee you entry into the CA Program.
ACCT 351
Intermediate Financial Acct 1
3 Credits
Offered in the: - Fall
- Winter
- Summer
Accounting: An examination of the theoretical foundation for financial reporting and revenue recognition. The tools of accounting, including a review of the accounting process and compound interest concepts. Asset recognition, measurement and disclosure. Partnership accounting.
Offered by: Management
- Terms
- Instructors
- Desmond Tsang
- Jingjing Zhang
ACCT 352
Intermediate Financial Acct 2
3 Credits
Offered in the: - Fall
- Winter
- Summer
Accounting: A continuation of Intermediate Financial Accounting 1. An examination of liability recognition, measurement and disclosure, including leases, pension costs and corporate income tax. Shareholders' equity, dilutive securities and earnings per share. The statement of changes in financial position, basic financial statement analysis and full disclosure in financial reporting.
Offered by: Management
ACCT 361
Intermediate Mgmt Accounting 1
3 Credits
Offered in the: - Fall
- Winter
- Summer
Accounting: The role of management accounting information to support internal management decisions and to provide performance incentives.
Offered by: Management
- Terms
- Instructors
- Pavlo Kalyta
- Philippe Levy
ACCT 362
Intermediate Mgmt Accounting 2
3 Credits
Offered in the: - Fall
- Winter
- Summer
Accounting: An examination of a number of recurring issues in the area of decision-making and control, including cost allocation, alternative costing systems, and innovations in costing and performance measurement.
Offered by: Management
ACCT 385
Principles of Taxation
3 Credits
Offered in the: - Fall
- Winter
- Summer
Accounting: An introduction to the concepts underlying the Canadian tax system and how they are applied in relation to the taxation of individuals and businesses.
Offered by: Management
- Terms
- Instructors
- Erica Pimentel, Joseph N Armanious, Larry Goldsman
- Larry Goldsman
ACCT 453
Advanced Financial Accounting
3 Credits
Offered in the: - Fall
- Winter
- Summer
Accounting: Reporting relevant financial information subsequent to long term intercorporate investments. The preparation of consolidated financial statements with emphasis on their economic substance rather than legal form.
Offered by: Management
ACCT 455
Dev of Accounting Thought
3 Credits
Offered in the: - Fall
- Winter
- Summer
Accounting: The conceptual underpinning of accounting thought, including its historical development and the modifications that have occurred over time. A review of accounting literature and its relevance to practice.
Offered by: Management
- Terms
- Instructors
- Ralph Cecere
- David Farber
ACCT 475
Principles of Auditing
3 Credits
Offered in the: - Fall
- Winter
- Summer
Accounting: An introduction to basic auditing concepts and internal controls of an accounting system. Topics include current auditing standards, ethical conduct, legal liability, planning of an audit, sampling techniques, non-audit engagements, the study and evaluation of internal controls in an accounting system.
Offered by: Management
- Terms
- Instructors
- Sanjian Zhang
- Ralph Cecere
ACCT 486
Business Taxation 2
3 Credits
Offered in the: - Fall
- Winter
- Summer
Accounting: A study of the Income Tax Act as it applies to the taxation of individuals and corporations, including capital cost allowances, capital gains, corporate reorganisations, trusts and partnerships and administrative regulations. A review of consumption taxes.
Offered by: Management
- Terms
- Instructors
- Larry Goldsman
- Larry Goldsman
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Advanced Standing - Credits & Exemptions
An official course outline of courses taken elsewhere, and marks obtained, must be submitted. Students who have been granted credits and/or exemptions are not permitted to register for courses from which they have been granted credits and/or exemptions. Credits or exemptions will NOT be granted for courses taken more than five years before the date of application.
I completed a Canadian Degree but do not have the pre-requisites
Candidates who have a Canadian university degree who have not completed the pre-requisites but who have above average standing (at least a CGPA of 3.4) may apply directly to the CA Program as a Qualifying Student in order to complete the requirements within a one-year period. In order to apply as a Qualifying Student, an applicant must have completed some of the prerequisite courses while in their undergraduate degree. Qualifying Students must take a full load: minimum of 12 credits per semester of undergraduate prerequisite courses as outlined in the Faculty of Graduate Studies & Research Calendar. While in the Qualifying program, students are not permitted to take any CA courses.
If you think you qualify and would like further information, please feel free to contact us.
I completed my degree outside Canada
If an applicant has an accounting degree from a foreign university, this does not imply that the student has fulfilled all the requirements for direct entry to the Graduate Diploma in Public Accountancy. Most courses may have to be taken in order to ensure that the student obtains the Canadian perspective on financial accounting, auditing and taxation rules and regulations (Canadian Generally Accepted Accounting Principles, Generally Accepted Auditing Standards and the Canadian Income Tax Act).
In almost all cases, L'Ordre des Compatables agréés du Québec will require students with foreign degrees to take the Diploma in Accounting offered through the Centre for Continuing Education.
Applicants can save time by going directly to the Centre for Continuing Education (CCE) to inquire about their Diploma in Accounting program before contacting L'Ordre; CCE coordinates are indicated above.
L'Ordre des comptables agréés du Québec can be contacted at:
680 Sherbrooke Street West
18th Floor
Montreal, Quebec H3A 2S3
Tel: (514) 288-3256
Fax: (514) 843-8375
info [at] ocaq [dot] qc [dot] ca
Diploma in Accounting
The following courses in the Diploma in Accounting program are prerequisites to the CA program. Minimum grades of B- are required in all courses with a minimum CGPA of 3.0. Meeting the minimum CGPA does not necessarily guarantee you entry into the CA Program.
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CCFC 511
Financial Accounting 1
3 Credits
Offered in the: - Fall
- Winter
- Summer
Financial Accounting (SCS): Theoretical and practical foundation of financial reporting, specifically focusing on the accounting concepts, the accounting process, revenue and asset recognition, their measurement and disclosure.
Offered by: Career & Professional Develop
- Terms
- This course is not scheduled for the academic year
- Instructors
- There are no professors associated with this course for the academic year
CCFC 512
Financial Accounting 2
3 Credits
Offered in the: - Fall
- Winter
- Summer
Financial Accounting (SCS): A detailed review of the accounting for current and long term assets and liabilities, intangibles and shareholders' equity; determination of accounting income and the treatment of prior period adjustments and extraordinary items; working capital and flow of funds; financial statement presentation; partnerships. Current practices and the relevant CICA recommendations will be reviewed in terms of theoretical concepts and principles.
Offered by: Career & Professional Develop
- Terms
- This course is not scheduled for the academic year
- Instructors
- There are no professors associated with this course for the academic year
CCFC 513
Financial Accounting 3
3 Credits
Offered in the: - Fall
- Winter
- Summer
Financial Accounting (SCS): The underlying concepts and accounting treatment of intercorporate investments, business combinations, purchases and pooling of interests, including a detailed examination of the CICA recommendations. Reorganizations; valuation of business enterprises; branches, domestic and foreign; consignments; installment sales; estate and trust accounting.
Offered by: Career & Professional Develop
- Terms
- This course is not scheduled for the academic year
- Instructors
- There are no professors associated with this course for the academic year
CCMA 511
Managerial Accounting 1
3 Credits
Offered in the: - Fall
- Winter
- Summer
Managerial Accounting (SCS): Introduction to cost accounting. Elements of cost; job order and process cost systems; budgeting; standard costs and analysis of variances; cost/volume/profit relationships; variable costing; relevant costs.
Offered by: Career & Professional Develop
- Terms
- This course is not scheduled for the academic year
- Instructors
- There are no professors associated with this course for the academic year
CCMA 522
Managerial Accounting 2
3 Credits
Offered in the: - Fall
- Winter
- Summer
Managerial Accounting (SCS): Building on Managerial Accounting I, this course examines the processes used by management to make decisions relating to business operations; investments; financing (including income tax implications); bankruptcy; liquidation and receivership. Business and Securities Valuation Techniques and considerations; and operations management techniques and considerations are included.
Offered by: Career & Professional Develop
- Prerequisite: CCMA 511
- CGA Requirement
- CMA Requirement
- Requirements for entry into the Graduate Diploma in Public Accountancy
- Terms
- This course is not scheduled for the academic year
- Instructors
- There are no professors associated with this course for the academic year
CCFC 514
Accounting Theory & Practice
3 Credits
Offered in the: - Fall
- Winter
- Summer
Financial Accounting (SCS): The study of conceptual underpinnings of current accounting thought and their application to the current practice. An in-depth study of current Canadian accounting standards and practices with an emphasis on financial reporting.
Offered by: Career & Professional Develop
- Prerequisite: CCFC 512; MGCR 331
- CGA Requirement
- CMA Requirement
- Requirements for entry into the Graduate Diploma in Public Accountancy
- Terms
- This course is not scheduled for the academic year
- Instructors
- There are no professors associated with this course for the academic year
CCAU 511
Auditing 1
3 Credits
Offered in the: - Fall
- Winter
- Summer
Auditing (SCS): An introduction to: the nature and purpose of auditing, appointment, remuneration, powers, duties and responsibilities of an auditor; internal control; audit programs, financial statement presentation; procedures for verification of items in financial statements; audit reports.
Offered by: Career & Professional Develop
- Prerequisite: CCFC 512
- CGA Requirement
- CMA Requirement
- Requirements for entry into the Graduate Diploma in Public Accountancy.
- Terms
- This course is not scheduled for the academic year
- Instructors
- There are no professors associated with this course for the academic year
CCTX 511
Taxation 1
3 Credits
Offered in the: - Fall
- Winter
- Summer
Tax (SCS): Basic principles of tax law; residence, meaning and computation of taxable income; computation of personal tax; foreign tax credits; capital gains; partnerships; trusts; administration and enforcement; case decisions; Revenue Department bulletins, circulars and rulings; appeals.
Offered by: Career & Professional Develop
- Terms
- This course is not scheduled for the academic year
- Instructors
- There are no professors associated with this course for the academic year
CCTX 532
Taxation 2
3 Credits
Offered in the: - Fall
- Winter
- Summer
Tax (SCS): The theory, techniques and considerations in federal corporate taxation will be analyzed. Federal sales tax; provincial sales tax and current issues in taxation will also be discussed.
Offered by: Career & Professional Develop
- Terms
- This course is not scheduled for the academic year
- Instructors
- There are no professors associated with this course for the academic year
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If you have any questions about the Diploma in Accounting program, please call the School of Continuing Studies (SCS) directly. SCS is located on the 11/F of 688 Sherbrooke Street West │Tel: (514) 398-6200 │E-mail: info [dot] conted [at] mcgill [dot] ca
Obtaining the CA Designation
In order to obtain the CA designation, a student must have:
- Passed the UFE.
- Served a two-year practical training period with an accredited firm of chartered accountants (it is the student's responsibility to obtain such employment).
- Passed the French language examination.
- Is or has become either a Canadian citizen or landed immigrant.
Once all these criteria have been met, the student will obtain the designation of Chartered Accountant from L'Ordre des Comptables agréés du Québec.
Before applying
If you have not met the minimum grade requirements of B- or are missing any of the prerequisite courses, you will be refused on the basis of not meeting all of the requirements to the CA program. You will be asked to re-apply after you have completed all of the prerequisites, which would involve another application and application fee.
Additionally, it is the applicant's responsibility to obtain an internship in a recognized CA firm if planning on completing the internship course. Those who are not completing the internship will enrol in the practicum course.
If you have any questions, please feel free to contact us:
The Desautels Faculty of Management
McGill University
CA Program Office, Room 300
1001 Sherbrooke Street West
Montreal, QC
H3A 1G5
Tel: (514) 398-4130
Fax: (514) 398-2282
ca [dot] mgmt [at] mcgill [dot] ca
Office hours are: 09:00 - 12:30 and 14:00 - 17:00 Mondays to Fridays
