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Co-op Students
Students in a co-op degree
program follow a program of work and study terms approved by their university,
CASB and their employer. Each student's program will be unique depending on
the university attended, time that the student entered the co-op program, number
of prerequisites completed at time of enrolment in CASB and number of terms
until the student's degree is attained. A minimum of 45 credit hours must be
completed for practical experience to be recognized.
Co-op students are eligible
to begin taking CASB modules during their work terms providing they have completed
Intermediate Financial Accounting 1 and 2 and Tax (Personal and Corporate) prior
to the start of Module 1.
CMA/CGA/ACIA
CMAs and CGAs in good standing
are exempt from the CASB degree and prerequisite requirements. Your CGA and
CMA courses are applied to the university prerequisites of the CASB program.
You are required to successfully complete the CASB modules and write the National
Uniform Evaluation (UFE).
The Advanced Certificate
in Accounting (ACIA) from the Institute of Chartered Accountants of British
Columbia exempts students from the degree requirement of the CASB program. Students
are required to complete all CASB modules and write the UFE, as well as fulfill
the 3-year practical experience component of the program. Contact Student & Support Services for more information
on prerequisites.
Mature Students
If you have been out of
high school, college, or university for five years and do not have a university
degree, you may be eligible to register in CASB as a mature student.
To register in CASB as a
mature student you must meet the following criteria:
- Five years of relevant
business experience, or a combination of business experience (two years minimum)
and full-time post-secondary education (up to three of five years)
- GMAT score of 550 or higher
- Secure employment with
an approved CATraining Office
In addition to the above
requirements, you must complete 12 prerequisite courses and submit a detailed resume outlining your work experience,
which should be supported by letters of reference.
If you are interested in obtaining a transcript assessment (assessments will take between two to four weeks), click here.
MPAcc/MAcc Students
Candidates may choose the Master
in Professional Accounting (MPAcc) program from the University of Saskatchewan, or the University of Waterloo Master of Accounting (MAcc) program in lieu of Modules 1 through 5. MPAcc or MAcc students enter CASB at Module 6 upon
completion of the respective program and are required to complete their 3-years of work
experience.
Foreign Students
To be eligible to register in CASB, an applicant must be a Canadian citizen
or lawfully permitted to work or study in Canada and must provide:
- official transcript(s)
from the foreign accounting organization and/or university
- a declaration that he or she was resident in the jurisdiction in which the
foreign accounting organization is located for a two-year period immediately
preceding his or her admission to the foreign accounting organization
- statement from the foreign accounting organization that states the individual
is a member in good standing with the society/association
- official transcript(s) of all post-secondary education.
The background and experience
of an applicant from before, and subsequent to, obtaining his or her foreign
university degree, accounting designation, or accounting credentials, will be
assessed for equivalence against the CASB requirements. Foreign university degree assessment services include the International Credential Evaluation Service (ICES) in British Columbia and the International Qualifications Assessment Service (IQAS) in Alberta.
Foreign accounting credentials may be assessed as reciprocal or non-reciprocal
with Canadian credentials. Reciprocal accounting organizations include:
| Country
|
Foreign
Accounting Organization |
| Australia |
Institute of Chartered
Accountants of Australia |
| Belgium |
Institut des Reviseurs
d'Enterprises de Belgique |
| England & Wales |
Institute of Chartered Accountants of England & Wales |
| France |
l'Ordre des Experts
Comptables de France |
| Hong Kong |
Hong Kong Institute of Certified Public Accountants |
| Ireland |
Institute of Chartered Accountants of Ireland |
| Japan |
Japanese Institute
of Certified Public Accountants |
| Mexico |
Instituto Mexicano de Contadores Publicos |
| Netherlands |
The Netherlands Institute
of Register Accountants |
| New Zealand |
Institute of Chartered Accountants of New Zealand |
| Scotland |
Institute of Chartered Accountants of Scotland |
| South Africa |
South African Institute
of Chartered Accountants |
| USA |
American Institute
of Certified Public Accountants* |
This should be used as a guide only. Before proceeding, please check with the Institute in the Province where you live.
* Members of certain state boards of accountancy may not be granted reciprocal
standing and
a Uniform Evaluation (UFE) exemption.
A member of a foreign accounting
organization that is required to complete the UFE, may receive advanced standing
through exemption from other requirements. The student must be a member in good
standing of one of the following organizations:
| Country |
Foreign
Accounting Organization |
Requirements |
| Australia |
The Australian Society of Accountants
(now Australian Society of Certified Practicing Accountants) |
Module 6 |
| India |
Institute of Chartered Accountants of India |
Modules 1-6 |
| New Zealand
|
Institute
of Chartered Accountants of New Zealand |
Modules
1-6 |
| Pakistan |
Institute of Chartered Accountants of Pakistan |
Modules 1-6 |
| Philippines |
Philippine Institute of Certified Public Accountants |
Modules 1-6 |
| Sri Lanka
|
Institute
of Chartered Accountants of Sri Lanka |
Modules
1-6 |
| USA* |
American Institute of Certified Public Accountants |
evaluated on a case by case basis |
| Zimbabwe
|
Institute
of Chartered Accountants of Zimbabwe |
Module
6 |
| various** |
Chartered
Association of Certified Accountants |
Modules
1-6 |
* Those applicants who have successfully
completed the US Uniform CPA Examinations but who have not been provided reciprocal standing under the Principles of Reciprocity Agreement.
** Obtained primarily through
British Commonwealth countries. Those ACCA members with a current practicing
certificate may require only module 6.
In addition to the requirements
noted above, the student must provide confirmation of completion of a minimum
of 3 years of public accounting experience through:
- an approved CA Training Office
- other public accounting experience assessed as equivalent to CASB requirements.
All general registration,
academic and experience requirements must normally be met.
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