Professional Accounting (Gr. Cert.) (24 credits)
Offered by: Management (Desautels Faculty of Management)
Program credit weight: 24
Program Description
The Graduate Certificate in Professional Accounting focuses on the latest concepts and practice related to issues of public accounting (assurance), performance measurement, taxation, and financial business analysis. This program is a recognized professional education program (PEP) of l’Ordre des Comptables Professionnels Agréés du Québec (OCPAQ). Successful completion of this program allows students to write the national CPA Common Final Exams.
Note: For information about Fall 2025 and Winter 2026 course offerings, please check back on May 8, 2025. Until then, the "Terms offered" field will appear blank for most courses while the class schedule is being finalized.
Prerequisite Courses for Canadian B.Com. Students (33 credits)
| Course | Title | Credits |
|---|---|---|
| ACCT 351 | Intermediate Financial Accounting 1. | 3 |
Intermediate Financial Accounting 1. Terms offered: Summer 2025 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. | ||
| ACCT 352 | Intermediate Financial Accounting 2. | 3 |
Intermediate Financial Accounting 2. Terms offered: this course is not currently offered. 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. | ||
| ACCT 361 | Management Accounting. | 3 |
Management Accounting. Terms offered: this course is not currently offered. The role of management accounting information to support internal management decisions and to provide performance incentives. | ||
| ACCT 362 | Cost Accounting. | 3 |
Cost Accounting. Terms offered: this course is not currently offered. 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. | ||
| ACCT 385 | Principles of Taxation. | 3 |
Principles of Taxation. Terms offered: this course is not currently offered. An introduction to the concepts underlying the Canadian tax system and how they are applied in relation to the taxation of individuals and businesses. | ||
| ACCT 453 | Advanced Financial Accounting. | 3 |
Advanced Financial Accounting. Terms offered: this course is not currently offered. 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. | ||
| ACCT 463 | Management Control. | 3 |
Management Control. Terms offered: this course is not currently offered. 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. | ||
| ACCT 475 | Principles of Auditing. | 3 |
Principles of Auditing. Terms offered: this course is not currently offered. 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. | ||
| ACCT 486 | Business Taxation 2. | 3 |
Business Taxation 2. Terms offered: this course is not currently offered. 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. | ||
| BUSA 364 | Business Law 1. | 3 |
Business Law 1. Terms offered: this course is not currently offered. An introduction to the legal system and basic legal principles affecting business. Tort negligence, contracts, forms of business organization, creditors' rights and bankruptcy. | ||
| FINE 342 | Corporate Finance. | 3 |
Corporate Finance. Terms offered: Summer 2025 In-depth study of corporate finance, risk, diversification, portfolio analysis, and capital market theory. | ||
Prerequisite Courses for Graduate Certificate in Accounting Students (42 credits)
| Course | Title | Credits |
|---|---|---|
| CCAU 511 | Auditing 1. | 3 |
Auditing 1. Terms offered: Summer 2025 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. | ||
| CCFC 511 | Financial Accounting 1. | 3 |
Financial Accounting 1. Terms offered: this course is not currently offered. Theoretical and practical foundation of financial reporting, specifically focusing on the accounting concepts, the accounting process, revenue and asset recognition, their measurement and disclosure. | ||
| CCFC 512 | Financial Accounting 2. | 3 |
Financial Accounting 2. Terms offered: this course is not currently offered. 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. | ||
| CCFC 513 | Financial Accounting 3. | 3 |
Financial Accounting 3. Terms offered: this course is not currently offered. 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. | ||
| CCLW 611 | Business Law Concepts. | 3 |
Business Law Concepts. Terms offered: Summer 2025 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. | ||
| CCMA 511 | Managerial Accounting 1. | 3 |
Managerial Accounting 1. Terms offered: this course is not currently offered. 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. | ||
| CCMA 522 | Managerial Accounting 2. | 3 |
Managerial Accounting 2. Terms offered: this course is not currently offered. 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. | ||
| CCMA 523 | Managerial Accounting 3. | 3 |
Managerial Accounting 3. Terms offered: Summer 2025 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. | ||
| CCTX 511 | Taxation 1. | 3 |
Taxation 1. Terms offered: this course is not currently offered. 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. | ||
| CCTX 532 | Taxation 2. | 3 |
Taxation 2. Terms offered: this course is not currently offered. Theoretical analysis of federal corporate taxation. Current issues in taxation will also be discussed and analyzed. | ||
| CFIN 512 | Corporate Finance. | 3 |
Corporate Finance. Terms offered: this course is not currently offered. 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. | ||
| CFIN 522 | Applied Topics: Corporate Finance. | 3 |
Applied Topics: Corporate Finance. Terms offered: this course is not currently offered. 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. | ||
| CMIS 641 | Information Systems for Managers. | 3 |
Information Systems for Managers. Terms offered: this course is not currently offered. Introduction to the importance of information systems (IS) and the digital transformation of companies from a managerial perspective. Overview of the strategic importance of information technology (IT) and IS, including implementing IS and IT projects for creating and capturing value and making companies more competitive. Consideration of managerial, informational, and technological issues arising from the use of IS, IT, and their respective processes. Application of a strategic framework for managing companies, especially digitized companies, more effectively. | ||
| CPL2 652 | Strategic Management. | 3 |
Strategic Management. Terms offered: Summer 2025 Analysis of strategic thinking, problem-solving, decision-making in organizations in response to changing conditions. Exploration of directions and goals of private and public organizations, environments (social, political, technological, economic, and global factors), industry, and market structures, and organizational strengths and weaknesses that are critical for success in a changing environment. | ||
Required Courses (24 credits)
| Course | Title | Credits |
|---|---|---|
| ACCT 653 | Issues in Professional Accounting 1. | 3 |
Issues in Professional Accounting 1. Terms offered: Summer 2025 How fundamental concepts in financial accounting and reporting, including technically complex accounting issues and their audit, performance management, tax and finance implications, are integrated into decision-making. | ||
| ACCT 654 | Issues in Professional Accounting 2. | 3 |
Issues in Professional Accounting 2. Terms offered: Summer 2025 Fundamental concepts in financial accounting and reporting, including technically complex accounting issues and their audit, performance management, tax and finance implications, are integrated into decision-making and strategies through case scenarios. | ||
| ACCT 663 | Strategic Aspects of Accounting 1. | 3 |
Strategic Aspects of Accounting 1. Terms offered: Summer 2025 Corporate governance, strategy, risk management, and management reporting needs, with a particular emphasis on their integration with accounting practice, finance and taxation. Formulating deliberate and emergent strategies, and translating those strategies into specific objectives and actions which are used in decision-making. | ||
| ACCT 664 | Strategic Aspects of Accounting 2. | 3 |
Strategic Aspects of Accounting 2. Terms offered: Summer 2025 Corporate governance, strategy, risk management, and management reporting needs, with a particular emphasis on their integration with accounting practice, finance and taxation. Emphasis is also placed on competence required to build good monitoring and control systems and perform financial analysis for different types of entities. Case scenarios are used to integrate these concepts into decision-making. | ||
| ACCT 695 | Integrative Analysis. | 4 |
Integrative Analysis. Terms offered: Summer 2025 Integration of the enabling competencies and the six technical competency areas required of a CPA. Developing strategic leadership capabilities and the ability to bring an integrative perspective to decision-making including: professional and ethical behaviour, problem-solving and decision-making, communication (both written and oral), self-management, teamwork and leadership. | ||
| ACCT 699 | Exam Preparation Seminar. | 8 |
Exam Preparation Seminar. Terms offered: Summer 2025 Using complex and highly integrative cases that simulate real-life business issues to apply the technical and enabling competencies acquired throughout the CPA certification program. Practicing developing responses to business simulations and communicating a well-structured response. | ||
Complementary Courses (6 credits)
6 credits from the following:
| Course | Title | Credits |
|---|---|---|
| ACCT 683 | Practice of Taxation. | 3 |
Practice of Taxation. Terms offered: this course is not currently offered. Providing taxation services and guidance, including assisting individual and corporate entities to minimize taxes and meet their objectives while complying with tax laws and regulations. Addressing compliance and tax-planning issues for both individuals and corporate entities, as well as, to a lesser extent, partnerships and trusts. Recognizing the interrelationship between financial reporting decisions and taxation, and the importance of taking taxes into account when making business and investment decisions. | ||
| ACCT 687 | Assurance Services. | 3 |
Assurance Services. Terms offered: this course is not currently offered. Performing both internal audit projects and external assurance engagements; from understanding how governance plays a key role, assessing the need for an engagement, to developing and performing the procedures, through to documenting and reporting results. | ||
| ACCT 689 | Financial Business Analysis. | 3 |
Financial Business Analysis. Terms offered: this course is not currently offered. Developing overall finance policies and identifying, analyzing, evaluating, and recommending investment and financing decisions. Applying appropriate finance principles and conceptual approaches to determine appropriate courses of action. Providing finance-related services for an entity, either individually or as part of a larger team, understanding when the advice of a finance specialist is required, and understanding and communicating with other finance professionals. | ||
| ACCT 699 | Exam Preparation Seminar. | 8 |
Exam Preparation Seminar. Terms offered: Summer 2025 Using complex and highly integrative cases that simulate real-life business issues to apply the technical and enabling competencies acquired throughout the CPA certification program. Practicing developing responses to business simulations and communicating a well-structured response. | ||