Strategic thinking and professional skills including report writing and making presentations are useful skills for a professional accountant. Students are encouraged to develop those broader skills in their undergraduate studies whether through course selection (your electives) or by participation in case competitions or similar activities.
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 GCPA program. You will be asked to re-apply after you have completed all of the prerequisites, which would involve another application and application fee.
If you completed a Canadian BCom
Applicants who complete a BCom program must complete the following courses, or their equivalents, with minimum grades of B-.
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
- Amanda S Abrams
- Melissa Marginson
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
- Terms
- Instructors
- Amanda S Abrams
- Amanda S Abrams
ACCT 361
Management Accounting
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
- Seunghwan Oh
- Ralph Cecere
ACCT 362
Cost Accounting
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
- Terms
- Instructors
- Philippe Levy
- Philippe Levy
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
- Preetika Joshi
- Brian Wenzel
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
- Terms
- Instructors
- Matthew Cote
- Matthew Cote
ACCT 463
Management Control
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Accounting: The theoretical frameworks for the examination and evaluation of management accounting and control systems. The technical aspects of accounting along with behavioural issues of management control.
Offered by: Management
- Terms
- Instructors
- Philippe Levy
- Philippe Levy
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
- Ralph Cecere
- 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
- Melissa Marginson
- Melissa Marginson
BUSA 364
Business Law 1
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Business Admin: An introduction to the legal system and basic legal principles affecting business. Tort negligence, contracts, forms of business organization, creditors' rights and bankruptcy.
Offered by: Management
- Restriction: Open to U2 and U3 students.
- Terms
- Instructors
- Stephen De Four-Wyre
- Stephen De Four-Wyre
FINE 342
Corporate Finance
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Finance: In-depth study of corporate finance, risk, diversification, portfolio analysis, and capital market theory.
Offered by: Management
- Terms
- Fall 2023
- Winter 2024
- Summer 2024
- Instructors
- Vadim di Pietro, Larbi Hammami
- Thomas J Rivera, Paul Beaumont
NOTE: Applicants must also meet the requirements outlined by the OCPAQ for the university where they obtained their undergraduate degree.
Applicants who obtained their undergraduate degree in a different province must also verify the requirements outlined by the CPA Order of that province.
If you completed a BCom degree at Concordia University
Requirements for Concordia University applicants:
ACCO 310 Financial Reporting I
ACCO 320 Financial Reporting II
ACCO 330 Cost and Management Accounting
ACCO 340 Income Taxation in Canada
ACCO 420 Financial Accounting III
ACCO 435 Strategic Case Analyses
ACCO 440 Advanced Taxation
ACCO 450 Assurance Services (or ACCO 360 Principles of Auditing as of Fall 2017)
COMM 315 Business Law (core course)
COMM 305 Managerial Accounting (core course)
COMM 308 Introduction to Finance (core course)
Note: Applicants must also meet the requirements outlined by the OCPAQ for the university where they obtained their undergraduate degree.
If you did not complete a Canadian BCom degree, you must complete the Graduate Certificate in Accounting
Students holding a different Canadian degree must complete the Graduate Certificate in Accounting (30 credits) at the School of Continuing Studies and additional courses as necessary to satisfy the following required 14 prerequisite courses, with minimum grades of B-.
The prerequisite courses required within the Graduate Certificate in Accounting are:
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: Administration & Governance
- Prerequisite: CCFC 512
- Requirements for entry into the Graduate Diploma in Public Accountancy.
- Terms
- Instructors
- There are no professors associated with this course for the 2023 academic year
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: Administration & Governance
- Terms
- Instructors
- Robert Matarasso
- Robert Matarasso
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: Administration & Governance
CCFC 513
Financial Accounting 3
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Financial Accounting (SCS): The underlying concepts and accounting treatment of inter-corporate investments, foreign currency, interim reporting and accounting for not-for-profit including a detailed examination of CPA Canada recommendations. Reporting of relevant financial information and the preparation of consolidated financial statements
with emphasis on their economic substance rather than legal form.
Offered by: Administration & Governance
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: Administration & Governance
- Terms
- Instructors
- Lawrence S Tenenbaum
- Clémence Rannou-Stanley
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: Administration & Governance
- Terms
- Instructors
- Joseph N Armanious
- Joseph N Armanious
CFIN 512
Corporate Finance
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Finance (SCS): Fundamental finance theory as applied to the firm's short and long-term financing and investment decisions and the sources of funds available to it (stocks, bonds, derivatives). Exposure to critical concepts of "firm value maximization" emphasizing capital budgeting, cost of capital, capital structure, derivatives, dividend policy, risk and return.
Offered by: Career & Professional Develop
- Prerequisite(s): CACC 520 or CACC 521
- Corequisite(s): CMS2 621
- **Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the second lecture day and withdrawal is the fourth lecture day.
- Terms
- This course is not scheduled for the 2023 academic year
- Instructors
- There are no professors associated with this course for the 2023 academic year
Complementary and additional courses required:
CCLW 511
Law 1
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Law (SCS): Sources and administration of law; the Canadian Constitution and the division of powers; the Quebec Civil Code, comprising the law of persons, the law of property, obligations, contracts, sale, lease and hire, mandate, suretyship, hypothecs and prescription.
Offered by: Management & Entrepreneurship
- Terms
- This course is not scheduled for the 2023 academic year
- Instructors
- There are no professors associated with this course for the 2023 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 and cost management. Process costing, cost linked to quality (spoilage, rework, scrap), joint products and transfer pricing are also included.
Offered by: Administration & Governance
CCMA 523
Managerial Accounting 3
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Managerial Accounting (SCS): Core management control problems, the management control systems available to address those problems, and important situational factors that can cause managers to choose one set of management controls over another are examined. Coverage of management controls is extended to situations that deserve special attention.
Offered by: Administration & Governance
- Terms
- This course is not scheduled for the 2023 academic year
- Instructors
- There are no professors associated with this course for the 2023 academic year
CCTX 532
Taxation 2
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Tax (SCS): Theoretical analysis of federal corporate taxation. Current issues in taxation will also be discussed and analyzed.
Offered by: Administration & Governance
- Terms
- Instructors
- Joseph Oliverio
- Joseph Oliverio
CFIN 522
Applied Topics:Corporate Finan
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Finance (SCS): Concepts and techniques developed in earlier courses are extended and/or applied to problems faced by managers in Corporate Finance. Such problems include: working capital management, capital budgeting, capital structure, dividend policy, cost of capital and mergers and acquisitions. Stresses the application of theory and techniques; and makes extensive use of case studies.
Offered by: Career & Professional Develop
- Prerequisite: CFIN 512
- CGA Requirement
- CMA Requirement
- **Due to the intensive nature of this course, the standard add/drop and withdrawal deadlines do not apply. Add/drop is the second lecture day and withdrawal is the fourth lecture day.
- Terms
- This course is not scheduled for the 2023 academic year
- Instructors
- There are no professors associated with this course for the 2023 academic year
CMIS 541
Info Systems for Managers
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Management Information Systems: Introduces the importance of Information Systems (IS) in organizations and issues associated with managing these. Provides a strategic view of IS and Information Technology (IT). Students will be presented with managerial, informational and technological issues related to the management of IT, and with a framework to better manage them. Class discussions, case analysis, presentations.
Offered by: Management & Entrepreneurship
- Terms
- This course is not scheduled for the 2023 academic year
- Instructors
- There are no professors associated with this course for the 2023 academic year
CPL2 552
Strategic Management
3 Credits
Offered in the:
- Fall
- Winter
- Summer
Policy: Includes analysis of major forces driving organizations, explores mission development, goal selection, corporate strategy, policy formulation for the benefit of all stakeholders. Discusses situations confronting senior managers in the competitive environment, includes topics such as the identification and evaluation of strategic alternatives, the management of control processes for increased productivity, etc.
Offered by: Management & Entrepreneurship
- Prerequisite: Advanced student
- Terms
- This course is not scheduled for the 2023 academic year
- Instructors
- There are no professors associated with this course for the 2023 academic year
If you have any questions about the Graduate Certificate in Accounting program, please call the School of Continuing Studies directly.
688 Sherbrooke Street West, 11 floor
Montreal, QC H3A 3R1
Tel: (514) 398-6200
Email: info.conted [at] mcgill.ca
Students who have not completed a Canadian B Com degree with a major in accounting may want to consider the national PEP program route instead of the McGill GCPA. For the national PEP program students will be able to complete missing prerequisites through the CPA PREP (PreRequisite Education Program) program, a series of on-line modules that cover topics required to enter the National PEP program. More information can be obtained from Canadian CPA Certification Program website.
NOTE: the CPA PREP courses are not acceptable as prerequisites for the McGill GCPA programs.
You completed your 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 Certificate in Professional Accounting. 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 comptables professionnels agréés du Québec will require students with foreign degrees to take the Graduate Certificate in Accounting offered through the School of Continuing Studies.
Applicants can save time by going directly to the School of Continuing Studies to inquire about their Graduate Certificate in Accounting program before contacting L'Ordre.
If you have any questions about the Graduate Certificate in Accounting program, please call the School of Continuing Studies directly.
688 Sherbrooke Street West, 11 floor
Montreal, QC H3A 3R1
Tel: (514) 398-6200
Email: info.conted [at] mcgill.ca
L'Ordre des comptables professionnels agréés du Québec can be contacted at:
5 Place Ville Marie
Office 800
Montreal, Quebec H3B 2G2
Tel: (514) 288-3256
Toll free: 1- 800-363-4688
Fax: (514) 843-8375
Email: info [at] cpaquebec.com