• Overview
• Seminars
• Course Delivery & Materials
• Assessment Structure
• Assignment Due Date & Late Submission Policy

Overview

PA1 and PA2 are the capstone courses and final requirements for the CGA program. The emphasis is on application of technical knowledge and integration of acquired competencies through case-based analysis and business communication skills.

PA1: Issues in Professional Practice focuses on professional practice from the perspective of the accountant external to the organization providing assurance, tax, or business advisory services (view details in the Syllabus). The examination assesses:

• core competencies from the areas of Financial Accounting and Reporting; Assurance and Other Related Services; Taxation; and Ethics and Trust;
• core-related competencies from the areas of Management Accounting; Finance and Financial Planning; Business Environment; and Information Technology; and
• professional qualities and skills, which comprise Leadership (Strategic and Organizational Leadership; Organizational Effectiveness; Individual and Team Leadership and Development) and Professionalism (Stakeholder Focus; Communication; Integrative Approach; Problem Solving; Professional Development; Professional Self-evaluation).
• Preparing to write the PA1 examination

PA2: Strategic Financial Management focuses on professional practice from the perspective of the financial manager internal to the organization making strategic financial management decisions (view details in the Syllabus). The examination assesses:

• core competencies from the areas of Financial Accounting and Reporting; Management Accounting; Finance and Financial Planning; and Ethics and Trust;
• core-related competencies from Assurance and Other Related Services; Taxation; Business Environment; and Information Technology; and
• professional qualities and skills, which comprise Leadership (Strategic and Organizational Leadership; Organizational Effectiveness; Individual and Team Leadership and Development) and Professionalism (Stakeholder Focus; Communication; Integrative Approach; Problem Solving; Professional Development; Professional Self-evaluation).
• Preparing to write the PA2 examination

PA1/PA2 Seminars

The Association provides a series of in-person seminars concurrent with the PA1 and PA2 courses.

Participation in seminars is considered one of the most critical factors for successful CGA Alberta PA exam writers. In addition to technical review and building integrative and analytical writing skills the seminars are designed to build camaraderie, increase collaborative learning and build networking contacts within a professional setting. Because of this and out of respect to your fellow students, it is considered a professional obligation for PA students to attend all of the sessions in a seminar series.

Before enrolling in PA1 or PA2 for the first time, CGA-Alberta strongly advises you to check out the seminar schedule so that you avoid other commitments which may prevent you from attending any of the seminars in a series.

• The agenda for the seminars will vary from week to week.
• Each seminar is led by an experienced subject matter expert.
• The facilitators emphasize an integrative approach using concepts learned previously in the CGA Program and through your work experience.
• Your seminar leader will facilitate a case study that incorporates problem-solving and decision-making processes.

Students repeating either PA1 or PA2 will not be required to attend the seminars for that course, but may register if they choose. The same obligation for attending all seminars in a series applies to those students repeating the course.

An email invitation which includes a link to register in the seminar of your choice will be sent to all new and repeat enrollment types. Student registered in a PA1 or PA2 supplemental exam are not eligible to attend the seminars.

Registration will open after the course enrollment deadline Capacity for each group is limited so registration is based on a first-come, first-served basis.

To make any special arrangements, please contact Student Services at studentservices@cga-alberta.org.

Course Delivery & Materials

These courses are offered through CGA Online only. There are no printed course materials - all cases, assignments, and readings are integrated into Blackboard.

Assessment Structure

PA1/PA2 coursework consists of online discussions, once collaborative assignment, one peer and self review, and individual assignments. The Assignment Schedule will provide specific information regarding due dates.

The PA1/PA2 courses operate according to a pass/fail grading system. You must qualify through the submission of coursework to write the CGA national exam.

For the national exam, the grading scale for PA1/PA2 is:

• PASS - Pass
• HP - Honours Pass
• FAIL - Fail
• ESUP - Fail but you have the opportunity to write a supplemental exam instead of repeating the course in its entirety.

Assignment Due Date & Late Submission

Your assignments are due by 12 NOON MST* on the date published in your Course Schedule in Blackboard.

*MST = Mountain Standard Time

Late submissions are only permitted for assignments located within Modules 1 - 7. The assignment submission link in Blackboard will stay open for seven days after the published due date and disappear at 12 NOON MST on the last allowed late submission date. A late assignment may not be marked until the current week's assignment has been graded.

A fee is charged for each late assignment submission. Any late assignment fees you accumulate are posted to your "Checkout" in My CGA Profile automatically at the end of the session.

You do not need to contact CGA Alberta if you will be submitting any eligible assignments late.

No late submissions will be accepted for assignments located within Modules 8 - 10.

Grades for your assignments will be returned by your marker in Blackboard within one week of the published due date or, if applicable, the late submission deadline.