CPT5100 ADVANCED COMPETENCIES IN FINANCIAL ACCOUNTING (3 units)
Non-routine accounting transactions, including uncommon capital assets,
restructurations, hedge accounting, complex financial instruments, complex note
disclosure, and public sector financial reporting. Complex transactions involving
consolidation, revenue recognition, stock-based compensation, asset impairments,
intangible assets, leases and future income taxes. Emerging trends in financial
CPT5101 ADVANCED COMPETENCIES IN AUDIT, ASSURANCE AND GOVERNANCE (3 units)
Non-routine engagements related to corporate social responsibility, system design,
acquisition, and development to meet information needs, assurance engagements other
than traditional financial statement audit including review, compilation, and
comprehensive audit engagements. Quality control standards, specialized areas, and
public sector. Implications of pending changes in assurance standards.
CPT5102 ADVANCED COMPETENCIES IN STRATEGY AND MANAGEMENT ACCOUNTING (3 units)
Environmental scanning, strategy formulation, implementation and evaluation, risk
management, sustainable profit maximization, strategic cost management, process
improvement methodologies, pricing decisions, international transfer pricing, and
special considerations for government and not-for-profit entities.
CPT5103 ADVANCED COMPETENCIES IN TAXATION (3 units)
Determination of taxes payable for corporations in non-routine transactions, evaluation
of tax consequences or tax planning opportunities for shareholders and their closely
held corporations and for complex corporate transactions, including restructuring
transactions, the determination of taxes payable for individuals in non-routine
transactions, the evaluation of tax planning opportunities for individuals, including estate
planning opportunities, determination of tax consequences for non-residents.
CPT5104 INTEGRATION OF ADVANCED COMPETENCIES IN ACCOUNTANCY (3 units)
Integration of technical competencies in financial accounting, strategy and governance,
management accounting, audit and assurance, finance and to a lesser extent, taxation
in realistic professional work situations. Methodological approach to analyze cases in
accounting. Business valuation. Professional and ethical behaviour, problem solving
and decision making, communication, self-management, and teamwork and leadership.