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PA1 & PA2 Exam Information
The PA1: Issues in Professional Practice and PA2: Strategic Financial Management examinations are the final examination requirements in the certification process leading to the CGA designation. These exams are part of the enhancements to the CGA certification model, which feature the revision of the existing Professional Applications capstone examination, PA1, and the introduction of a new Professional Applications capstone examination, PA2. The PA1 and PA2 examinations assess the candidate?s ability to demonstrate the competencies required of a newly certified CGA.
PA1 Examination Resource Material
The PA1: Issues in Professional Practice examination emphasizes competencies from financial accounting, taxation, assurance, general business, information technology, professionalism, general management, and leadership. Issues are addressed from the perspective of the Accountant external to the organization providing assurance, tax, or business advisory services.
Studying for the Professional Applications 1 (PA1) examination will draw on both your practical knowledge and your understanding of the CGA course materials. In order to help you to prepare for the examination, we have collected additional study resources for you to review:
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Overview of the PA1 examination |
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PA1 examination blueprint |
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Use of multiple-choice scan forms |
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Additional PA1 practice materials (practice exam) |
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2000-03 PA1 annotated solutions |
The course refreshers and lesson summaries for PA1 prerequisite courses are available to registered students as part of the Professional Applications 1 Resource Materials on edNET. CGA Alberta strongly recommends that students review the technical skill requirements prior to taking the course.
If you are enrolled in PA1 and you are having difficulty accessing this material, please contact technical support at support@cga-canada.org.
PA2 Examination Resource Material
The PA2: Strategic Financial Management examination emphasizes competencies from management accounting, finance, financial accounting, information technology, professionalism, general management, and leadership. Issues are addressed from the perspective of the Financial Manager within the organization making strategic financial management decisions.
Studying for the PA2: Strategic Financial Management examination will draw on both your practical knowledge and your understanding of the PA2 course material. It will also draw on the knowledge and skills that you have already acquired through the Advanced Studies level and Corporate Finance Fundamentals (FN1). To help you prepare for the examination, the following additional study resources are available.
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Overview of the PA2 examination |
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PA2 examination blueprint |
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Use of multiple-choice scan forms |
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PA2 practice examination - 1 |
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PA2 practice examination - 2 |
The course refreshers and module summaries for PA2 prerequisite courses are available on edNET to help students review the subject areas covered on the PA2 examination.
Failing the PA1 or PA2 Exam
PA1/PA2 examination papers are marked twice by two (2) independent markers. If you receive a failing mark on the examination, you will receive feedback on the subject
area(s) of deficiency.
Neither a re-grade nor a critique is available for these exams.
