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{"sheet":"DATA","index":0,"n_rows":17,"n_cols":6,"rows_kept":17,"cut":false,"hidden":true,"merged":[]}
[]
[]
["Applicant results",null,null,null,"Reviewer Results"]
["Full exemption (course and exam) ","You may be eligible for a full course and exam exemption. Submit a copy of this self-assessment and course syllabus as part of your transcript/eligibility assessment application for a complete assessment",null,null,"Full exemption (course and exam) ","Eligible for full course and exam exemption"]
["Partial exemption (course only)","You may be eligible for an exemption from the course and eligible to sit a challenge exam. Submit a copy of this self-assessment and any relevant documentation to verify the course(s) listed above as part of your transcript/eligibility assessment application for a complete assessment.",null,null,"Partial exemption (course only)","Eligible for course exemption and eligible to sit a challenge exam"]
["No exemption ","You are not eligible for a full or partial exemption from this course based on the information entered above. Your next step is to submit a transcript/eligibility assessment application where submission of this self-assessment is not required OR if you have already received your initial assessment results, proceed with enrolling in the required CPA preparatory course",null,null,"No exemption ","Not eligible for exemption. Must complete the course and exam"]
[null,null,null,null,"Further Review Required"]
[]
["Course Topic Scoring"]
["Yes - one course"]
["Yes - two or more courses"]
["No"]
[]
["Type of Additional Documentation Provided "]
["Course Syllabus"]
["No Documentation Available"]
["Other (Please Specify in Additional Information)"]

{"sheet":"Applicant Instructions","index":1,"n_rows":90,"n_cols":5,"rows_kept":90,"cut":false,"hidden":false,"merged":[[72,2,72,10],[80,1,80,3],[61,3,63,10],[12,1,12,2],[13,1,13,2],[14,1,14,2],[17,1,17,2],[32,2,32,10],[28,3,28,6],[30,3,30,5],[25,1,25,3],[41,2,41,3],[42,2,42,3],[55,2,55,4],[56,2,56,3],[88,4,88,5],[89,4,89,5],[8,1,8,10],[6,1,7,10],[19,1,19,10],[10,1,10,10],[81,1,81,11],[20,2,21,10],[22,2,23,10],[65,2,65,4],[75,3,75,8],[76,3,78,8],[26,2,26,10],[40,2,40,10],[58,2,58,10],[54,2,54,10],[85,4,85,5],[83,4,83,5],[84,4,84,5],[86,4,86,5],[87,4,87,5]]}
[]
[]
[]
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[null,"Applicant Self-Assessment Tool"]
[]
[null,"The purpose of the self-assessment is to provide applicants the ability to self-assess their prior academic knowledge for admission to CPA PEP. It is intended for applicants who have completed courses (in or outside of Canada) that are not pre-approved by a regional/provincial CPA Body."]
[]
[null,"Pre-approved courses by regional/provincial CPA body:"]
[null,"Alberta"]
[null,"Atlantic"]
[null,"British Columbia"]
[null,"Manitoba"]
[null,"Ontario"]
[null,"Quebec"]
[null,"Saskatchewan"]
[]
[null,"Applicants applying for a transcript/eligibility assessment and who fall in one or both of the following categories are required to submit a self-assessment for each CPA preparatory core course in which they are seeking an exemption:"]
[null,"[1]","Completed a relevant course(s) through a post-secondary institution which has not been pre-approved by a provincial/regional CPA body (the course(s) may be within or outside of the 10-year currency requirement for exemption)"]
[]
[null,"[2]","Completed a relevant course(s) through a post-secondary institution that cannot be sufficiently verified for equivalence through acceptable supporting documents \n(e.g. course syllabus)"]
[]
[]
[null,"Applicant Instructions"]
[null,"Step 1:","Select Yes/No in the grey boxes to identify the applicant profile that best describes you. More than one profile selection may apply."]
[]
[null,null,null,"I am educated in/have completed courses at a post-secondary institution in the region/province I am applying to"]
[null,null,null,"I am educated in/have completed courses at a post-secondary institution in Canada, outside of the region/province I am applying to"]
[null,null,null,"I am educated outside of Canada and have completed courses at a post-secondary institution outside of Canada"]
[]
[null,"Step 2:","Provide all Post-Secondary Institutions you have attended, along with the Program Name (e.g. Bachelor of Commerce). Please list the institution and programs most relevant to your CPA exemption requests first. "]
[]
[null,null,null,"Post Secondary Institution","Program Name"]
[]
[]
[]
[]
[]
[null,"Step 3:","Select Yes/No in the grey boxes to indicate to your provincial/regional CPA body which CPA preparatory core courses you are seeking an exemption for by completing this self-assessment tool. A Yes/No is required for each course."]
[]
[null,null,"CPA Preparatory Core Courses"]
[]
[null,null,"No","Intermediate Financial Reporting 1 (IF1)"]
[null,null,"No","Intermediate Financial Reporting 2 (IF2)"]
[null,null,"No","Advanced Financial Reporting (AFR)"]
[null,null,"No","Corporate Finance (COF)"]
[null,null,"No","Audit and Assurance (AUA)"]
[null,null,"No","Taxation (TAX)"]
[null,null,"No","Intermediate Management Accounting (MAA)"]
[null,null,"No","Performance Management (PMA)"]
[null,null,"No","Information Technology (ITE)"]
[]
[null,"Step 4:","For each CPA preparatory core course you are seeking an exemption for, complete the applicable self-assessment course worksheet. "]
[null,null,"View the video walkthrough on how to complete the worksheet"]
[null,null,"Sample Worksheet - see attached"]
[]
[null,"Step 5:","Select Yes/No in the grey box to complete your applicant declaration."]
[]
[null,null,"Applicant Declaration"]
[null,null,null,"I confirm that the information provided in this application form and documents submitted in support of this application are true, accurate and complete. I acknowledge that the provincial/regional CPA body reserves the right to verify any information provided as part of this application, and that withholding information or falsification of information in this application or supporting documents may result in the application being cancelled or withdrawn, with no recourse by the applicant, and no portion of the application fee will be refunded. "]
[]
[]
[]
[null,"Step 6:","Provide the following information to complete your application."]
[]
[null,null,null,"CPA ID:"]
[null,null,null,"Full Legal Name (First, Last):"]
[null,null,null,"Email Address:"]
[null,null,null,"Date Submitted:"]
[]
[null,"Step 7:","Submit the completed self-assessment tool and supporting documents with your transcript/eligibility assessment application to your provincial/regional CPA body. "]
[]
[]
[null,null,null,"Disclaimer"]
[null,null,null,"The results of this self-assessment are unofficial and intended to provide you with information on the potential exemptions you may be eligible for in the transcript/eligibility assessment process. An official transcript/eligibility assessment application is required to register as a CPA Student and enroll in the CPA Certification Program with your provincial/regional CPA body."]
[]
[]
[]
[null,"Have more questions? "]
[null,"Contact your provincial/regional CPA body at the address below"]
[]
[null,null,null,"Region","Contact Information"]
[null,null,null,"CPA Alberta","transcriptassessment@cpawsb.ca"]
[null,null,null,"CPA Atlantic","Please contact your CPA Atlantic Student Recruitment Advisor"]
[null,null,null,"CPA British Columbia","transcriptassessment@cpawsb.ca"]
[null,null,null,"CPA Manitoba","transcriptassessment@cpawsb.ca"]
[null,null,null,"CPA Ontario","transcriptregistration@cpaontario.ca"]
[null,null,null,"CPA Saskatchewan","transcriptassessment@cpawsb.ca"]

{"sheet":"IF1","index":2,"n_rows":60,"n_cols":9,"rows_kept":60,"cut":false,"hidden":true,"merged":[[0,1,0,8],[10,1,10,8],[11,1,11,8],[7,1,8,2],[46,2,47,6],[46,1,47,1],[43,2,43,3],[44,2,44,3],[6,1,6,2]]}
[null,"Applicant Self-Assessment Tool"]
[null,"CPA Competency Area: Financial Reporting"]
[]
[null,"CPA Preparatory Course Name: Intermediate Financial Reporting 1 ",null,null,null,"Additional Course Information:"]
[null,"Course Code: IF1",null,null,null,"Intermediate Financial Reporting 1 Course Syllabus"]
[null,"Course Type: Core Course",null,null,null,"CPA Preparatory Course Syllabus"]
[null,"Course Prerequisites: Introductory Financial Accounting, Introductory Management Accounting ",null,null,null,"CPA Preparatory Course Exam Blueprint"]
[null,"Course Description: This course builds on the knowledge learned in Introductory Financial Accounting, focusing primarily on the assets side of the statement of financial position, including: cash, receivables, inventories, capital assets, intangible assets, investments."]
[]
[]
[null,"Applicant Instructions:"]
[null,"Complete all the white boxes to indicate where you have covered the Intermediate Financial Reporting 1 course topic(s) in your previous post-secondary education studies"]
[]
[null,"Course Topic","Have you covered the topic? ","Institution Name(s) as shown on Official Transcript ","Degree Program Name(s)","Course Number(s)/Code(s) and Course Name(s) as shown on Institution's Official Transcript","Year Completed","Type of Additional Documentation Provided ","Additional Information or Comments "]
[null,"1.\tAccounting Standards\n•\tGenerally Accepted Accounting Principles\n•\tInternational Financial Reporting Standards (IFRS) Framework\n•\tThe Accounting Standards for Private Enterprises (ASPE) Framework\n•\tRole of standard-setting bodies and security exchange commissions \n•\tEffect of legislation on accounting standards\n•\tEmerging trends in accounting standards ","Yes - one course",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":0},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":0},null,null,"No Documentation Available"]
[null,"2.\tConceptual Framework for Financial Reporting\n•\tUsers of financial reporting\n•\tManagement bias \n•\tObjectives of financial reporting \n•\tFundamental qualitative characteristics (relevance and faithful representation) \n•\tEnhancing qualitative characteristics\n•\tThe cost constraint (Cost vs. Benefit)\n•\tGoing concern assumption\n•\tApplying professional judgement \n•\tElements of financial statements    \n•\tThe accounting cycle (debits versus credits, journal entries, adjusting entries, etc.) ","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"3.\tStatement of Cash Flows \n•\tClassification of cash flows under IFRS (definition of cash/cash equivalents, operating activities, investing activities, financing activities)\n•\tPreparing Statement of Cash Flows (using direct and indirect methods of presentation) \n•\tEffects of specific Items on the Statement of Cash Flows (non-cash transactions, discontinued operations, discounts/premiums on financial assets/liabilities, investments in associates and joint ventures, investments at fair value through profit and loss, investments at fair value through other comprehensive income – unrealized/realized gains and losses) \n•\tUnderstanding the differences between IFRS and ASPE for statement preparation and disclosures \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"4.\tRevenue Recognition \n•\tRevenue Recognition - General Criteria \n•\tInitial and Subsequent Revenue Measurement \n•\tMultiple Performance Obligations (Deliverables)\n•\tPrincipal-agent arrangements  \n•\tConsignment arrangements  \n•\tBill-and-Hold arrangements \n•\tRevenue Recognition - Construction Contracts\n•\tRevenue Recognition -  Sales with right of return, rebates, and volume discounts \n•\tRoyalties and warranties \n•\tUnderstanding the differences in revenue recognition, presentation, and disclosure between IFRS and ASPE \n•\tPresentation and Disclosure","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"5.\tInventory \n•\tInventory systems  \n•\tInitial and subsequent Measurement \n•\tRecognition as an expense using cost formulas (Derecognition)\n•\tCost formulas\n•\tMethods of estimating inventory (gross profit vs. retail method)  \n•\tInventory errors \n•\tPresentation and disclosure","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"6.\tPassive Investments in Financial Assets \n•\tDefinition and classification of passive investments \n•\tOverview of accounting requirements for passive investments \n•\tInitial and subsequent measurement (fair value through profit/loss, amortized cost, fair value through other comprehensive income)\n•\tAccounting for impairment \n•\tReclassification \n•\tDerecognition of investments (fair value through profit/loss, amortized cost, fair value through other comprehensive income)\n•\tUnderstanding the differences between IFRS and ASPE accounting for passive investments \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"7.\tProperty, Plant & Equipment \n•\tRecognition and initial measurement \n•\tSubsequent Measurement (replacements versus repairs, cost and revaluation models, depreciation, and depletion)\n•\tImpairment (recognition, indicators of impairment, annual tests, recoverable amount, recording impairment losses, reversal of impairment losses)\n•\tUnderstanding the differences between IFRS and ASPE for recognition, initial and subsequent measurement, and impairment \n•\tPresentation and disclosure","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"8.\tIntangible Assets and Goodwill \n•\tUnderstanding the definition of intangible assets and goodwill \n•\tRecognition and initial measurement (internally generated i.e. R&D, goodwill, separate acquisition, acquisition as part of a business combination, acquired by government grant, exchange of assets) \n•\tSubsequent measurement (revaluation model versus cost model)\n•\tImpairment (finite life versus indefinite life intangible assets, goodwill impairment) \n•\tDerecognition \n•\tUnderstanding the differences between IFRS and ASPE for recognition, initial and subsequent measurement, and impairment \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"9.\tNon-Monetary Transactions \n•\tUnderstanding the definition of non-monetary transactions \n•\tAccounting for non-monetary transactions (partial monetary consideration – fair value vs. carrying value measurement, commercial substance, exchange of similar items, reliably measurable fair values, restructuring or liquidation) \n•\tUnderstanding the differences between IFRS and ASPE for accounting for non-monetary transactions \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"10.\tGovernment Grants \n•\tUnderstanding the definition of government grants \n•\tInitial measurement (grants related to income/assets, government loans, non-monetary grants) \n•\tSubsequent measurement \n•\tDerecognition \n•\tUnderstanding the differences between IFRS and ASPE for accounting for government grants \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"11.\tContingencies \n•\tUnderstanding contingent liabilities and provisions \n•\tRecognition of a provision \n•\tDisclosure considerations (no recognition, do not record but disclose in the notes to financial statements, do not record or disclose) \n•\tUnderstanding contingent assets \n•\tUnderstanding the differences between IFRS and ASPE for accounting for contingent liabilities and provisions, and contingent assets ","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"12.\tLong-term Financial Liabilities \n•\tUnderstanding the definition of long-term liability \n•\tTypes of long-term financial liabilities (notes payable, bank loans, liabilities denominated in a foreign currency)\n•\tInitial and subsequent measurement of bonds (amortized cost, fair value through profit or loss, debt exchanged for assets, bond pricing, bond discounts/premiums)\n•\tDerecognition \n•\tUnderstanding the differences between IFRS and ASPE for accounting for long-term financial liabilities \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"13.\tAccounting for changes, errors, and events after the reporting period  \n•\tUnderstanding the definition of accounting changes (policy or estimates), errors, and subsequent events \n•\tAccounting for changes in accounting policy \n•\tAccounting for changes in estimates \n•\tAccounting for errors (current-period errors versus prior-period errors)\n•\tAccounting for events after the reporting period (adjusting events, non-adjusting events, going concern) \n•\tPresentation and disclosure requirements for changes in accounting policy/estimates, errors, and subsequent events \n•\tUnderstanding the differences between IFRS and ASPE for accounting for changes, errors, and subsequent events","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"14.\tInvestments in Associates (significant influence) \n•\tUnderstanding how significant influence is accounted for \n•\tRecognition and initial measurement \n•\tSubsequent measurement \n•\tAccounting for significant influence using journal entries\n•\tUnderstanding the differences between IFRS and ASPE for accounting for investments in associates \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"15.\tDiscontinued Operations \n•\tUnderstanding the definition of discontinued operations \n•\tMeasurement of discontinued operations \n•\tPresentation and disclosure of discontinued operations ","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"16.\tNon-Current Assets Held for Sale \n•\tUnderstanding the definition of non-current assets held for sale \n•\tRecognition, initial and subsequent measurement \n•\tDerecognition \n•\tAbandoned assets \n•\tUnderstanding the differences between IFRS and ASPE for accounting for non-current assets held for sale  \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"17.\tRelated Party Transactions \n•\tUnderstanding the definition of related party transactions \n•\tAccounting for related party transactions (monetary vs. non-monetary transactions, related party transaction decision tree) \n•\tUnderstanding the differences between IFRS and ASPE for accounting for related party transactions \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,null,{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,null,{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,null,{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,{"$f":"IF(Z119=\"\",\"No Documentation Available\")","v":"No Documentation Available"}]
[null,null,null,{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,null,{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,null,{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,null,{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,null,{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,null,{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,null,{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,null,{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[]
[null,"Preliminary Assessment Results",{"$f":"_xlfn.IFS($B$60<50%, DATA!$A$6, AND($B$60>50%, $C$60<80%),DATA!$A$5, AND($B$60>50%, $B$60<80%), DATA!$A$5, AND($B$60>80%, $C$60>=80%),DATA!$A$4)","v":"No exemption "}]
[null,null,{"$f":"_xlfn.IFS(ISNUMBER(SEARCH(\"Full\",C44)),DATA!$B$4,ISNUMBER(SEARCH(\"Partial\",C44)),DATA!$B$5,ISNUMBER(SEARCH(\"No\",C44)),DATA!$B$6)","v":"You are not eligible for a full or partial exemption from this course based on the information entered above. Your next step is to submit a transcript/eligibility assessment application where submission of this self-assessment is not required OR if you have already received your initial assessment results, proceed with enrolling in the required CPA preparatory course"}]
[]
[null,"Disclaimer","The results of this self-assessment are unofficial and intended to provide you with information on the potential exemptions you may be eligible for in the transcript/eligibility assessment process. An official transcript/eligibility assessment application is required to register as a CPA Student and enroll in the CPA Certification Program with your provincial/regional CPA body."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Course Coverage","Course Outlines"]
[]
[null,{"$f":"SUM(COUNTIF($C$15:$C$42,\"*yes*\"))/COUNTA($B$15:$B$42)","v":5.8823529411764705E-2},{"$f":"SUM(COUNTIF($H$15:$H$42,\"Course Syllabus\"))/COUNTA($B$15:$B$42)","v":0}]

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[null,"Applicant Self-Assessment Tool"]
[null,"CPA Competency Area: Financial Reporting"]
[]
[null,"CPA Preparatory Course Name: Intermediate Financial Reporting 2 ",null,null,null,"Additional Course Information:"]
[null,"Course Code: IF2",null,null,null,"Intermediate Financial Reporting 2 Course Syllabus"]
[null,"Course Type: Core Course",null,null,null,"CPA Preparatory Course Syllabus"]
[null,"Course Prerequisites: Introductory Financial Accounting, Introductory Management Accounting, Intermediate Financial Reporting 1  ",null,null,null,"CPA Preparatory Course Exam Blueprint"]
[null,"Course Description: This course builds on the knowledge learned in Introductory Financial Accounting and Intermediate Financial Reporting 1, focusing primarily on the liabilities and shareholder’s equity side of the statement of financial position, including: leases, pension plans and other employee future benefits, deferred income taxes, financial instruments, earnings per share, financial statement analysis. "]
[]
[]
[null,"Applicant Instructions:"]
[null,"Complete all the white boxes to indicate where you have covered the Intermediate Financial Reporting 2 course topic(s) in your previous post-secondary education studies"]
[]
[null,"Course Topic","Have you covered the topic? ","Institution Name(s) as shown on Official Transcript ","Degree Program Name(s)","Course Number(s)/Code(s) and Course Name(s) as shown on Institution's Official Transcript","Year Completed","Type of Additional Documentation Provided ","Additional Information or Comments "]
[null,"1.\tLeases \n•\tDefinition of leases \n•\tInitial measurement (lessee view) \n•\tSubsequent measurement of lease liability (lessee view)\n•\tDerecognition at end of lease (lessee view) \n•\tClassification criteria (lessor view) \n•\tAccounting for a finance lease – initial and subsequent measurement and derecognition (lessor view) \n•\tAccounting for an operating lease (lessor view) \n•\tPresentation and disclosure (lessee and lessor view)\n•\tAccounting for sale-leaseback transactions \n•\tUnderstanding the differences between IFRS and ASPE for accounting for leases ","No",null,null,null,null,"No Documentation Available"]
[null,"2.\tUncommon capital assets (mineral resources or agricultural assets)\n•\tUnderstanding the definition of mineral resources, agriculture \n•\tInitial and subsequent measurement (exploration/evaluation assets for mineral resources, biological assets/agriculture produce) \n•\tImpairment of exploration and evaluation assets \n•\tAccounting for gains and losses for agricultural assets \n•\tDifferences between IFRS and ASPE for accounting for uncommon capital assets \n•\tPresentation and disclosure ","No",null,null,null,null,"No Documentation Available"]
[null,"3.\tInvestment property\n•\tUnderstanding the definition of investment property\n•\tInitial and subsequent measurement (fair value model versus cost model) \n•\tAccounting for impairment \n•\tDerecognition (disposals/transfers) \n•\tDifferences between IFRS and ASPE for accounting for investment property  \n•\tPresentation and disclosure ","No",null,null,null,null,"No Documentation Available"]
[null,"4.\tDecommissioning provisions and costs\n•\tUnderstanding the definition of decommissioning provisions and costs\n•\tRecognition and initial and subsequent measurement \n•\tDerecognition \n•\tDifferences between IFRS and ASPE for accounting for decommissioning provisions/costs \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"5.\tOnerous contracts\n•\tUnderstanding the definition of onerous contracts \n•\tInitial and subsequent measurement (long-term construction contracts) \n•\tDifferences between IFRS and ASPE for accounting for onerous contracts  \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"6.\tDeferred income taxes\n•\tUnderstanding temporary differences in accounting for deferred taxes\n•\tInitial and subsequent measurement of deferred taxes\n•\tDifferences between IFRS and ASPE for accounting for deferred income taxes \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"7.\tComplex financial instruments \n•\tUnderstanding the definition of complex financial instruments \n•\tTypes of complex financial instruments (convertible debt, perpetual debt, convertible preferred shares, redeemable or retractable preferred shares, bonds/shares with warrants) ","No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"8.\tShare-Based compensation plans \n•\tUnderstanding the definition of share-based compensation plans \n•\tInitial and subsequent measurement \n•\tDerecognition \n•\tDifferences between IFRS and ASPE for accounting for share-based compensation plans \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"9.\tEarnings per share\n•\tUnderstanding the definition of earnings per share \n•\tCalculation of basic earnings per share ","No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"10.\tPartnerships \n•\tUnderstanding the partnership agreement and forming a partnership \n•\tAllocating income and loss \n•\tAccounting for partner withdrawals\n•\tChanges in partnership structure: new partner, retirement, withdrawal, or death (bonus method vs. goodwill method) \n•\tLiquidating a partnership agreement (sale of a partnership interest) \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"11.\tPension plans and other employee future benefits \n•\tUnderstanding the definition of pension plans \n•\tTypes of pension plans (defined contribution versus defined benefit) \n•\tOther employee future benefits (short-term versus long-term) \n•\tAccounting for different types of pension plans (initial and subsequent measurement) \n•\tRecording pension expense \n•\tDifferences between IFRS and ASPE for accounting for pension plans\n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"12.\tFinancial statement analysis \n•\tUnderstanding financial statement analysis techniques and its limitations \n•\tVertical and horizontal analysis \n•\tRatios and benchmarking ","No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"13.\tInterim financial reporting, Pro forma statements, and MD&A \n•\tTypes of financial statements for interim reporting \n•\tRecognition and measurement (accounting policies, seasonal/cyclical/occasional revenue/costs incurred unevenly, use of estimates)\n•\tPresentation and disclosure \n•\tPro forma statements \n•\tMD&A (why required, objectives, recommended content)\n•\tUnderstanding the differences between IFRS and ASPE for interim financial reporting, pro forma statements and MD&A","No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,{"$f":"IF(Z119=\"\",\"No Documentation Available\")","v":"No Documentation Available"}]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[]
[null,"Preliminary Assessment Results",{"$f":"_xlfn.IFS($B$60<50%, DATA!$A$6, AND($B$60>50%, $C$60<80%),DATA!$A$5, AND($B$60>50%, $B$60<80%), DATA!$A$5, AND($B$60>80%, $C$60>=80%),DATA!$A$4)","v":"No exemption "}]
[null,null,{"$f":"_xlfn.IFS(ISNUMBER(SEARCH(\"Full\",C44)),DATA!$B$4,ISNUMBER(SEARCH(\"Partial\",C44)),DATA!$B$5,ISNUMBER(SEARCH(\"No\",C44)),DATA!$B$6)","v":"You are not eligible for a full or partial exemption from this course based on the information entered above. Your next step is to submit a transcript/eligibility assessment application where submission of this self-assessment is not required OR if you have already received your initial assessment results, proceed with enrolling in the required CPA preparatory course"}]
[]
[null,"Disclaimer","The results of this self-assessment are unofficial and intended to provide you with information on the potential exemptions you may be eligible for in the transcript/eligibility assessment process. An official transcript/eligibility assessment application is required to register as a CPA Student and enroll in the CPA Certification Program with your provincial/regional CPA body."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Course Coverage","Course Outlines"]
[]
[null,{"$f":"SUM(COUNTIF($C$15:$C$42,\"*yes*\"))/COUNTA($B$15:$B$42)","v":0},{"$f":"SUM(COUNTIF($H$15:$H$42,\"Course Syllabus\"))/COUNTA($B$15:$B$42)","v":0}]

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[null,"Applicant Self-Assessment Tool"]
[null,"CPA Competency Area: Financial Reporting"]
[]
[null,"CPA Preparatory Course Name: Advanced Financial Reporting",null,null,null,"Additional Course Information:"]
[null,"Course Code: AFR",null,null,null,"CPA Preparatory Course Syllabus"]
[null,"Course Type: Core Course",null,null,null,"Advanced Financial Reporting Course Primer"]
[null,"Course Prerequisites: Introductory Financial Accounting, Introductory Management Accounting, Intermediate Financial Reporting 1, Intermediate Financial Reporting 2",null,null,null,"CPA Preparatory Course Exam Blueprint"]
[null,"Course Description: This course discusses financial accounting topics, such as: consolidations, foreign currency, and non-for-profit accounting. "]
[]
[]
[null,"Applicant Instructions:"]
[null,"Complete all the white boxes to indicate where you have covered the Advanced Financial Reporting course topic(s) in your previous post-secondary education studies"]
[]
[null,"Course Topic","Have you covered the topic? ","Institution Name(s) as shown on Official Transcript ","Degree Program Name(s)","Course Number(s)/Code(s) and Course Name(s) as shown on Institution's Official Transcript","Year Completed","Type of Additional Documentation Provided ","Additional Information or Comments "]
[null,"1.\tOverview of the Consolidations Framework  \n•\tGoverning standards (IFRS, ASPE, etc.)\n•\tStrategic investments in financial assets (strategic versus non-strategic investments)\n•\tThe equity method ","No",null,null,null,null,"No Documentation Available"]
[null,"2.\tBusiness Combinations (Subsidiaries) \n•\tUnderstanding different forms of business combinations \n•\tAccounting for subsidiaries at initial and subsequent measurement \n•\tTranslation and consolidation of foreign subsidiaries (determining functional currency, allocating and amortizing acquisition differential, integrated operation using temporal method versus self-sustaining foreign operations using current rate method) ","No",null,null,null,null,"No Documentation Available"]
[null,"3.\tBusiness Combinations – Accounting at initial measurement, subsequent measurement and derecognition \n•\tPurchase of net assets method \n•\tContractual agreement method \n•\tShare acquisition method ","No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},null,null,null,"No Documentation Available"]
[null,"4.\tPreparation of Consolidated Financial Statements and Disclosures \n•\tUnderstanding the consolidation framework/procedures \n•\tAccounting on date of acquisition \n•\tAccounting subsequent to date of acquisition\n•\tAccounting for 100% ownership on financial statements (statement of comprehensive income, statement of retained earnings, statement of financial position) \n•\tNon-controlling interest (initial and subsequent measurement) \n•\tAccounting for goodwill \n•\tAccounting for intercompany balances and transactions \n•\tAccounting for unrealized gains/losses \n•\tOther factors (net versus gross method for reporting fixed assets, acquisition of a subsidiary at other than its yearend, changes in share ownership) \n•\tConsolidated statement of cash flows \n•\tReporting and disclosure of operating segments \n•\tFinancial statement presentation and disclosures ","No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"5.\tAllocation of the Acquisition Differential \n•\tIdentifying the acquirer \n•\tDetermining acquisition date \n•\tInitial measurement \n•\tRecognition/measurement of non-controlling interest and goodwill\n•\tAmortization and impairment of acquisition differential  ","No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"6.\tJoint arrangements\n•\tUnderstanding the difference between a joint operation versus joint venture \n•\tAccounting for joint ventures\n•\tAccounting for joint operations ","No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"7.\tForeign Currency Transactions \n•\tInitial measurement – monetary versus non-monetary items \n•\tSubsequent measurement – monetary versus non-monetary items\n•\tDerecognition\n•\tCurrent trends and issues (i.e. cryptocurrency) ","No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"8.\tHedge Foreign Currency Exposure \n•\tUnderstanding how to hedge foreign currency exposure \n•\tAccounting for hedging instruments (i.e. derivatives) for foreign currency exposure (without applying hedge accounting) \n•\tGross versus net method ","No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"9.\tHedge Accounting \n•\tUnderstanding the types of hedges \n•\tCriteria for hedge accounting \n•\tAccounting for fair value hedges \n•\tAccounting for cash flow hedges \n•\tRecording journal entries and comparison when hedge accounting not adopted, fair value hedge, and cash flow hedge ","No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"10.\tAccounting for non-for-profit organizations (NFPOs) \n•\tUnderstanding the standards for private sector NFPOs vs. public sector \n•\tTypes of financial statements for reporting \n•\tFunding accounting \n•\tTypes of contributions to NFPOs\n•\tRevenue recognition of contributions to NFPOs\n•\tAccounting for NFPOs – other considerations \n•\tPresentation and disclosure ","No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"11.Accounting for Governments \n•\tUnderstanding the standards for public sector reporting \n•\tThe Public Sector Accounting Board (PSAB)\n•\tObjectives of government financial reporting \n•\tLimitations of government financial reporting \n•\tInternal versus external users of government accounting information \n•\tTypes of financial statements for reporting ","No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",null,{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,{"$f":"IF(Z119=\"\",\"No Documentation Available\")","v":"No Documentation Available"}]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[]
[null,"Preliminary Assessment Results",{"$f":"_xlfn.IFS($B$60<50%, DATA!$A$6, AND($B$60>50%, $C$60<80%),DATA!$A$5, AND($B$60>50%, $B$60<80%), DATA!$A$5, AND($B$60>80%, $C$60>=80%),DATA!$A$4)","v":"No exemption "}]
[null,null,{"$f":"_xlfn.IFS(ISNUMBER(SEARCH(\"Full\",C44)),DATA!$B$4,ISNUMBER(SEARCH(\"Partial\",C44)),DATA!$B$5,ISNUMBER(SEARCH(\"No\",C44)),DATA!$B$6)","v":"You are not eligible for a full or partial exemption from this course based on the information entered above. Your next step is to submit a transcript/eligibility assessment application where submission of this self-assessment is not required OR if you have already received your initial assessment results, proceed with enrolling in the required CPA preparatory course"}]
[]
[null,"Disclaimer","The results of this self-assessment are unofficial and intended to provide you with information on the potential exemptions you may be eligible for in the transcript/eligibility assessment process. An official transcript/eligibility assessment application is required to register as a CPA Student and enroll in the CPA Certification Program with your provincial/regional CPA body."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Course Coverage","Course Outlines"]
[]
[null,{"$f":"SUM(COUNTIF($C$15:$C$42,\"*yes*\"))/COUNTA($B$15:$B$42)","v":0},{"$f":"SUM(COUNTIF($H$15:$H$42,\"Course Syllabus\"))/COUNTA($B$15:$B$42)","v":0}]

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[null,"Applicant Self-Assessment Tool"]
[null,"CPA Competency Area: Finance"]
[]
[null,"CPA Preparatory Course Name: Corporate Finance",null,null,null,"Additional Course Information:"]
[null,"Course Code: COF",null,null,null,"CPA Preparatory Course Syllabus"]
[null,"Course Type: Core Course",null,null,null,"Corporate Finance Course Primer"]
[null,"Course Prerequisites: Introductory Financial Accounting, Introductory Management Accounting ",null,null,null,"CPA Preparatory Course Exam Blueprint"]
[null,"Course Description: This course introduces you to finance concepts and tools used in corporate finance. The course examines the corporate financial environment and its impact on decision-making. Some introductory finance concepts covered in the course include the time value of money, investing, risk management and the distribution of earnings. Capital budgeting techniques, short-term, medium-term, and long-term financing decisions are also examined in this course. "]
[]
[]
[null,"Applicant Instructions:"]
[null,"Complete all the white boxes to indicate where you have covered the Corporate Finance course topic(s) in your previous post-secondary education studies"]
[]
[null,"Course Topic","Have you covered the topic? ","Institution Name(s) as shown on Official Transcript ","Degree Program Name(s)","Course Number(s)/Code(s) and Course Name(s) as shown on Institution's Official Transcript","Year Completed","Type of Additional Documentation Provided ","Additional Information or Comments "]
[null,"1.\tOverview of Finance Concepts\n•\tWhat is finance? \n•\tGoals of financial decisions\n•\tTypes of decisions that are made\n•\tCapital and money markets\n     o\tTypes of securities traded and why they exist\n     o\tMechanisms corporations use to issue securities in stock and bond markets (public and private markets)\n     o\tImpact of information on prices\n•\tTime value of money (concept, formulas and how to calculate it using a spreadsheet program like Excel or using a financial calculator)\n•\tNet present value (concept and how to how to calculate it using a spreadsheet program like Excel or using a financial calculator)","No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"Course Syllabus"]
[null,"2.\tFinancial Securities \n•\tPricing of securities (bonds, preferred shares, and common shares) \n•\tRisk and return and how the design of portfolio investments can reduce the overall risk through diversification\n•\tObjectives of designing an investment portfolio\n•\tCalculate cost of capital \n•\tCapital structure (comparing benefits and challenges of debt vs. equity securities) ","No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"Course Syllabus"]
[null,"3.\tCapital Budgeting Process\n•\tIdentify and calculate cash flows to be included in the analysis\n•\tDetermine the appropriate discount rate\n•\tNet present value (NPV) method \n•\tPayback period method \n•\tInternal rate of return method \n•\tDetermining if a project should be accepted using NPV, payback or internal rate of return","No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"Course Syllabus"]
[null,"4.\tLeases\n•\tTerms of a lease\n•\tLeasing vs. borrowing to purchase an asset (advantages and disadvantages)","No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"Course Syllabus"]
[null,"5.\t Sources of Financing\n•\tWhy an entity needs capital\n•\tFactors to consider when deciding on source of financing to use at a point in time\n•\tShort-term and long-term debt\n     o\tFeatures of each\n     o\tImpact on the entity and shareholders’ objectives\n•\tTerms and conditions of common and preferred shares (equity)\n•\tTypes of distributions made by a company\n     o\tCash dividends, share repurchases, stock dividends, and stock splits\n•\tIssues to consider in determining the nature and amounts of a distribution ","No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"Course Syllabus"]
[null,"6.\tEntity Analysis\n•\tAnalysis in context of the entity’s operations and strategy, industry, peers, and the current economy\n•\tFinancial statement analysis\n     o\tCalculate and interpret the results of relevant financial ratios\n     o\tVertical and horizontal analysis\n     o\tUse of data visualization to interpret results\n•\tWorking capital management\n•\tMeasuring management effectiveness\n•\tPro forma statements\n     o\tHow they are prepared\n     o\tThe importance of financial planning\n     o\tLimitations of forecasting\n•\tFree cash flow","No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"Course Syllabus"]
[null,"7.\tBusiness Valuations\n•\tWhen to conduct a business valuation\n•\tBusiness valuation methods\n•\tSelecting the appropriate business valuation method","No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"Course Syllabus"]
[null,"8.\tRisk Management \n•\tUnderstanding financial risk management \n•\tOverview of treasury risk management \n•\tDerivative financial securities\n•\tForward and futures contracts\n•\tOptions and swaps\n•\tOther risks that can affect the entity (financial price risk, political risk, and macroeconomic risks)  ","No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"9.\tCorporate Finance Transactions \n•\tOverview of corporate finance transactions \n•\tExpansion (mergers and acquisitions)\n•\tDivestiture (sale of assets, spinoffs, and equity carve-outs)\n•\tFinancially troubled business","No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",null,{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,{"$f":"IF(Z119=\"\",\"No Documentation Available\")","v":"No Documentation Available"}]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[]
[null,"Preliminary Assessment Results",{"$f":"_xlfn.IFS($B$60<50%, DATA!$A$6, AND($B$60>50%, $C$60<80%),DATA!$A$5, AND($B$60>50%, $B$60<80%), DATA!$A$5, AND($B$60>80%, $C$60>=80%),DATA!$A$4)","v":"No exemption "}]
[null,null,{"$f":"_xlfn.IFS(ISNUMBER(SEARCH(\"Full\",C44)),DATA!$B$4,ISNUMBER(SEARCH(\"Partial\",C44)),DATA!$B$5,ISNUMBER(SEARCH(\"No\",C44)),DATA!$B$6)","v":"You are not eligible for a full or partial exemption from this course based on the information entered above. Your next step is to submit a transcript/eligibility assessment application where submission of this self-assessment is not required OR if you have already received your initial assessment results, proceed with enrolling in the required CPA preparatory course"}]
[]
[null,"Disclaimer","The results of this self-assessment are unofficial and intended to provide you with information on the potential exemptions you may be eligible for in the transcript/eligibility assessment process. An official transcript/eligibility assessment application is required to register as a CPA Student and enroll in the CPA Certification Program with your provincial/regional CPA body."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Course Coverage","Course Outlines"]
[]
[null,{"$f":"SUM(COUNTIF($C$15:$C$42,\"*yes*\"))/COUNTA($B$15:$B$42)","v":0},{"$f":"SUM(COUNTIF($H$15:$H$42,\"Course Syllabus\"))/COUNTA($B$15:$B$42)","v":0.77777777777777779}]

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[null,"Applicant Self-Assessment Tool"]
[null,"CPA Competency Area: Audit and Assurance  "]
[]
[null,"CPA Preparatory Course Name: Audit and Assurance",null,null,null,"Additional Course Information:"]
[null,"Course Code: AUA",null,null,null,"CPA Preparatory Course Syllabus"]
[null,"Course Type: Core Course",null,null,null,"Audit and Assurance Course Primer"]
[null,"Course Prerequisites: Introductory Financial Accounting, Introductory Management Accounting, Intermediate Financial Reporting 1, Intermediate Financial Reporting 2",null,null,null,"CPA Preparatory Course Exam Blueprint"]
[null,"Course Description: This course provides an overview of key concepts in audit and assurance, covering topics such as: assurance vs. non-assurance engagements, auditing standards, rules of professional conduct, ethical standards, professional skepticism, client acceptance, audit planning (risk, approach, materiality, procedures), other audit topics (going concern, fraud, related parties, service organizations, experts, internal audit, quality control), internal controls and specific impacts of information systems and data analytics on control procedures, audit evidence and testing including performing procedures, audit completion and the auditor’s report. "]
[]
[]
[null,"Applicant Instructions:"]
[null,"Complete all the white boxes to indicate where you have covered the Audit and Assurance course topic(s) in your previous post-secondary education studies"]
[]
[null,"Course Topic","Have you covered the topic? ","Institution Name(s) as shown on Official Transcript ","Degree Program Name(s)","Course Number(s)/Code(s) and Course Name(s) as shown on Institution's Official Transcript","Year Completed","Type of Additional Documentation Provided ","Additional Information or Comments "]
[null,"1.\tOverview of Audit and Assurance Concepts \n•\tUnderstanding the characteristics of an audit/assurance engagement \n•\tPurpose of an audit\n•\tRole and responsibility of the auditor\n•\tExpectations gap\n•\tThe auditor's report\n•\tOther types of assurance engagements (reviews, compilations, etc.) ","No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"2.\tAuditing Standards and Regulations \n•\tCanadian assurance standards (Canadian Auditing Standards (CAS))\n•\tRegulation implications for assurance engagements \n•\tUnderstanding the auditing profession including the standard-setting process and the CPA Canada Handbook - Assurance","No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"3.\tOther Standards \n•\tCodes of professional conduct \n•\tEthical standards\n•\tLegal considerations ","No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"4.\tAudit Approach \n•\tUnderstanding the risk-based audit approach \n•\tClient acceptance and continuance procedures \n•\tRisk assessment procedures (business risk, information system risks, economic environment, going concern, risks related to tax assessments, fraud risk, internal control risks) \n•\tDetermining materiality of an audit engagement \n•\tPlanning for an audit engagement (purpose, identify the risks of material misstatement through understanding the entity and its environment, potential areas of misstatement, risk assessment techniques, audit risk model, audit approach, and documentation)\n•\tDeveloping an audit strategy \n•\tDeveloping audit procedures (test of controls, substantive tests, analytical procedures, sampling, computer-assisted techniques, confirmation, perform audit work with due care) ","No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"5.\tOther Audit Topics \n•\tUnderstanding going concern assumption\n•\tImplications of fraud risk\n•\tConsiderations for related parties in an engagement \n•\tAuditing service organizations \n•\tUsing the services of an expert in an engagement \n•\tUsing the services of internal audit in an engagement  \n•\tQuality control over the audit engagement\n•\tEstimates and contingent liabilities","No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"6.\tInternal Controls\n•\tOverview of internal control frameworks and control activities\n•\tUnderstanding entity-level internal controls \n•\tUnderstanding transaction-level internal controls \n•\tUnderstanding how internal controls work \n•\tAssessing the effectiveness of internal controls\n•\tImpact of controls on the audit approach and risk level of engagement \n•\tImpact of information systems on internal controls (information system controls, general controls, application controls, data life cycle, data analytics)","No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"7.\tAccounting systems and specific control procedures \n•\tUnderstanding the credit sales system\n•\tUnderstanding the purchasing system\n•\tUnderstanding the human resources and payroll system \n•\tUnderstanding financial reporting systems ","No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"8.\tAudit Evidence\n•\tTypes of audit evidence \n•\tUnderstanding substantive testing in an engagement \n•\tDeveloping substantive procedures (sampling, analytical procedures, computer-assisted techniques, audit data analytics) ","No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"9.\tAudit Completion \n•\tTypes of documentation \n•\tAudit completion procedures \n•\tEvaluating the quality of audit evidence \n•\tManagement representations\n•\tCommunicating audit findings with client \n•\tOther internal completion documents (sufficiency, reliability, appropriateness, and documentation of audit evidence and findings, possible fraud, error, or illegal acts, etc.) ","No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"10.\tAuditor’s Reports\n•\tPreparing the auditor’s report (using data visualization where appropriate) \n•\tUnderstanding standard vs. amended reports \n•\tUnderstanding different types of audit opinions issued \n•\tPreparing audited financial statements ","No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"11.\tOther Types of Assurance Engagements \n•\tUnderstanding differences between assurance (audit) versus non-assurance engagements (reviews, compilations, etc.) \n•\tTypes of non-assurance engagements\n•\tPlanning and risk assessment procedures\n•\tResponding to risks arising in non-assurance engagements \n•\tReporting for non-assurance engagements ","No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",null,{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,{"$f":"IF(Z119=\"\",\"No Documentation Available\")","v":"No Documentation Available"}]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne3457[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[]
[null,"Preliminary Assessment Results",{"$f":"_xlfn.IFS($B$60<50%, DATA!$A$6, AND($B$60>50%, $C$60<80%),DATA!$A$5, AND($B$60>50%, $B$60<80%), DATA!$A$5, AND($B$60>80%, $C$60>=80%),DATA!$A$4)","v":"No exemption "}]
[null,null,{"$f":"_xlfn.IFS(ISNUMBER(SEARCH(\"Full\",C44)),DATA!$B$4,ISNUMBER(SEARCH(\"Partial\",C44)),DATA!$B$5,ISNUMBER(SEARCH(\"No\",C44)),DATA!$B$6)","v":"You are not eligible for a full or partial exemption from this course based on the information entered above. Your next step is to submit a transcript/eligibility assessment application where submission of this self-assessment is not required OR if you have already received your initial assessment results, proceed with enrolling in the required CPA preparatory course"}]
[]
[null,"Disclaimer","The results of this self-assessment are unofficial and intended to provide you with information on the potential exemptions you may be eligible for in the transcript/eligibility assessment process. An official transcript/eligibility assessment application is required to register as a CPA Student and enroll in the CPA Certification Program with your provincial/regional CPA body."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Course Coverage","Course Outlines"]
[]
[null,{"$f":"SUM(COUNTIF($C$15:$C$42,\"*yes*\"))/COUNTA($B$15:$B$42)","v":0},{"$f":"SUM(COUNTIF($H$15:$H$42,\"Course Syllabus\"))/COUNTA($B$15:$B$42)","v":0}]

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[null,"Applicant Self-Assessment Tool"]
[null,"CPA Competency Area: Taxation"]
[]
[null,"CPA Preparatory Course Name: Taxation",null,null,null,"Additional Course Information:"]
[null,"Course Code: TAX",null,null,null,"Taxation Course Syllabus"]
[null,"Course Type: Core Course",null,null,null,"CPA Preparatory Course Syllabus"]
[null,"Course Prerequisites: Introductory Financial Accounting, Introductory Management Accounting, Intermediate Financial Reporting 1, Intermediate Financial Reporting 2",null,null,null,"CPA Preparatory Course Exam Blueprint"]
[null,"Course Description: This course provides an overview of the principles and concepts of the Canadian federal income tax legislation, and builds knowledge of compliance and tax issues for both individuals and corporate entities.  "]
[]
[]
[null,"Applicant Instructions:"]
[null,"Complete all the white boxes to indicate where you have covered the Taxation course topic(s) in your previous post-secondary education studies"]
[]
[null,"Course Topic","Have you covered the topic? ","Institution Name(s) as shown on Official Transcript ","Degree Program Name(s)","Course Number(s)/Code(s) and Course Name(s) as shown on Institution's Official Transcript","Year Completed","Type of Additional Documentation Provided ","Additional Information or Comments "]
[null,"1.\tOverview of the Canadian Tax System \n•\tUnderstanding the Federal Canadian tax system \n•\tOverview of liability of tax and residency \n•\tForms and structures of entities (i.e. sole proprietors, corporations, partnerships, and joint ventures)","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"2.\tTax Administration \n•\tFiling requirements for the individual\n•\tFiling requirements for a corporation \n•\tOverview of tax instalments \n•\tUnderstanding tax instalments for the individual \n•\tUnderstanding tax instalments for a corporation \n•\tInterest and penalties ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"3.\tPersonal Sources of Income\n•\tEmployment income\n•\tBusiness income/loss\n•\tProperty income\n•\tCapital gains and capital losses\n•\tOther sources of income and deductions ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"4.\tEmployee versus Independent Contractor \n•\tUnderstanding the distinction between employee and independent contractor\n•\tImplications for incorrect classification \n•\tCriteria for employee versus independent contractor (intent, control, ownership, sub-contract work, financial risk, responsibility for investment and management, opportunity for profit) ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"5.\tEmployment Income \n•\tUnderstanding the general inclusions for employment income \n•\tTaxable benefits and other payments (allowances, discounts, employee loans, board of director payments, frequent flyer points, gifts, insurance plans, meals and entertainment, pension plan employer contributions, reimbursements, moving/relocation payments, severance pay, bonuses, stock options, transportation passes, tuition fees, automobile/motor vehicle benefits, etc.)\n•\tTax deductions (legal expenses, travel expenses, motor vehicle expenses, professional dues, lease costs, home office expenses, etc.) ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"6.\tCapital Cost Allowance \n•\tOverview of the key concepts of capital cost allowance (CCA)\n•\tCCA calculations (including UCC, recapture and terminal losses) \n•\tCommon CCA classes (class 1, 3, 8,10, 10.1, 12, 13, 14, 14.1, 17, 44, 50, 53, 54)  \n•\tStraight-line classes (class 13 – leasehold improvements, class 14 – limited life intangibles) \n•\tOther classes (luxury passenger vehicles, electronic office equipment, rental property, non-residential buildings) \n•\tSale of land and building \n•\tImplications for a short taxation year ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"7.\tBusiness Income or Loss \n•\tUnderstanding the determination of business income \n•\tItems to add back to business income (current and deferred income tax/future taxes, interest and penalties, amortization on tangible and intangible assets, recapture of CCA, accounting losses on disposal of capital assets, taxable capital gains, charitable/political donations, SRED, contingent liabilities, warranties, pension expenses, meals and entertainment, recreational dues, bond discount amortization, automobile milage allowance, equity losses on investments, dividends received, asset write-downs/impairments) \n•\tDeductions from business income (CCA, terminal losses, financing expenses, bond premium amortization, gains on disposition of capital assets, allowable capital losses, SRED, allowable business investment losses, equity income on investments) ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"8.\tProperty Income or Loss\n•\tUnderstanding the determination of property income \n•\tInterest income\n•\tDividend income – corporations versus individuals\n•\tDifferent types of dividends (stock, capital, foreign, non-eligible versus eligible dividends) \n•\tRental income (including CCA) \n•\tOther sources of property income (foreign-source, royalties, mutual funds)\n•\tDeductions from property income (interest) ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"9.\tCapital Gains and Losses \n•\tUnderstanding the differences between capital gains versus business income \n•\tCalculation of capital gains/losses at disposition of property (proceeds, allocation of selling price) \n•\tCapital gains reserve \n•\tBusiness investment losses \n•\tPrincipal residence exemption \n•\tChange in use (capital assets, principal residence) \n•\tReplacement property rules ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"10.\tOther Personal Income and Other Deductions \n•\tAmounts from deferred income plans (RPP, DPSP, RRSP, RRIF) \n•\tCanada Pension Plan (CPP)\n•\tOld Age Security (OAS)\n•\tAnnuities\n•\tEmployment insurance benefits\n•\tResearch grants \n•\tScholarships, bursaries, and fellowships \n•\tSpousal and child support \n•\tDeath benefits\n•\tLegal and accounting fees \n•\tMoving expenses \n•\tChildcare expenses ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"11.\tTax issues for an Individual \n•\tOverview of taxable income for an individual\n•\tEmployee stock option deduction \n•\tLoss carryovers (non-capital losses, net capital losses)\n•\tLifetime capital gains deduction \n•\tCalculation of taxes payable (or refundable) for an individual \n•\tNon-refundable tax credits \n•\tRefundable tax credits \n•\tAlternative minimum tax ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"12.\tNon-Arm’s Length Transactions \n•\tOverview of income attribution \n•\tIncome attribution – transfers to a spouse\n•\tIncome attribution – transfers to a minor ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"13.\tDeferred Income Plans \n•\tUnderstanding types of tax-deferred savings plans (RPP, DPSP, RRSP, TFSA, RESP) \n•\tRegistered pension plans  \n•\tDeferred profit-sharing plan\n•\tRegistered retirement savings plan \n•\tTax-free savings account \n•\tRegistered education savings plan \n•\tComparison of RRSPs, TFSAs, and RESPs ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"14.\tTax issues for a corporation\n•\tCalculation of taxable income\n•\tUnderstanding of corporate taxes payable \n•\tClassification of taxable income by source (aggregate investment income, net Canadian active business income, personal services business, specified investment business) \n•\tCalculation of the small business deduction \n•\tTaxes payable on investment income for a CCPC (Part I tax, Part IV tax, dividend refund from RDTOH, non-eligible versus eligible dividends, capital dividends)","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"15.\tShareholder Manager Tax Planning \n•\tSalary versus dividends \n•\tPayment of salary or bonus \n•\tDividends \n•\tImputed interest benefit on outstanding shareholder loans ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"16.\tGoods and Services Tax \n•\tOverview of the GST system in Canada (GST tax, legislative framework/regulations) \n•\tGST obligations of an individual \n•\tCalculation of net tax (GST treatment of specific items) \n•\tGST compliance requirements ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"17.\tInformation Technology in Taxation \n•\tOverview of information technology in the Canadian tax system\n•\tBenefits of using technology in tax compliance ","No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,{"$f":"IF(Z119=\"\",\"No Documentation Available\")","v":"No Documentation Available"}]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[]
[null,"Preliminary Assessment Results",{"$f":"_xlfn.IFS($B$60<50%, DATA!$A$6, AND($B$60>50%, $C$60<80%),DATA!$A$5, AND($B$60>50%, $B$60<80%), DATA!$A$5, AND($B$60>80%, $C$60>=80%),DATA!$A$4)","v":"No exemption "}]
[null,null,{"$f":"_xlfn.IFS(ISNUMBER(SEARCH(\"Full\",C44)),DATA!$B$4,ISNUMBER(SEARCH(\"Partial\",C44)),DATA!$B$5,ISNUMBER(SEARCH(\"No\",C44)),DATA!$B$6)","v":"You are not eligible for a full or partial exemption from this course based on the information entered above. Your next step is to submit a transcript/eligibility assessment application where submission of this self-assessment is not required OR if you have already received your initial assessment results, proceed with enrolling in the required CPA preparatory course"}]
[]
[null,"Disclaimer","The results of this self-assessment are unofficial and intended to provide you with information on the potential exemptions you may be eligible for in the transcript/eligibility assessment process. An official transcript/eligibility assessment application is required to register as a CPA Student and enroll in the CPA Certification Program with your provincial/regional CPA body."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Course Coverage","Course Outlines"]
[]
[null,{"$f":"SUM(COUNTIF($C$15:$C$42,\"*yes*\"))/COUNTA($B$15:$B$42)","v":0},{"$f":"SUM(COUNTIF($H$15:$H$42,\"Course Syllabus\"))/COUNTA($B$15:$B$42)","v":0}]

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[null,"Applicant Self-Assessment Tool"]
[null,"CPA Competency Area: Management Accounting "]
[]
[null,"CPA Preparatory Course Name: Intermediate Management Accounting",null,null,null,"Additional Course Information:"]
[null,"Course Code: MAA",null,null,null,"CPA Preparatory Course Syllabus"]
[null,"Course Type: Core Course",null,null,null,"Intermediate Management Accounting Course Primer"]
[null,"Course Prerequisites: Introductory Financial Accounting, Introductory Management Accounting, Corporate Finance",null,null,null,"CPA Preparatory Course Exam Blueprint"]
[null,"Course Description: This course builds on the knowledge learned in Introductory Management Accounting, focusing primarily on intermediate management accounting topics, including: role of management accounting in decision-making, cost classifications, cost estimation, cost behaviours, costing systems, cost-volume-profit analysis, cost management, budgeting and variance analysis, pricing, decision making in uncertainty, relevant costs, transfer pricing.  "]
[]
[]
[null,"Applicant Instructions:"]
[null,"Complete all the white boxes to indicate where you have covered the Intermediate Management Accounting course topic(s) in your previous post-secondary education studies"]
[]
[null,"Course Topic","Have you covered the topic? ","Institution Name(s) as shown on Official Transcript ","Degree Program Name(s)","Course Number(s)/Code(s) and Course Name(s) as shown on Institution's Official Transcript","Year Completed","Type of Additional Documentation Provided ","Additional Information or Comments "]
[null,"1.\tManagement Accounting and Cost Accounting \n•\tRole of management accounting in managing the organization\n•\tRole of information in management decision-making \n•\tCost terms, concepts, and classifications (variable vs. fixed costs, direct vs. indirect costs, and discretionary costs) \n•\tNature of costs and cost behaviours \n•\tTypes of costs (cost of goods sold, capacity cost, overhead costs, etc.)\n•\tEstimating costs (judgement approach vs. data approach) ","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"2.\tCost-Volume Profit Analysis (CVP)\n•\tCost-volume-profit model \n•\tSensitivity analysis for CVP (revenue and profitability analysis) \n•\tDeveloping/using the revenue CVP model\n•\tThe CVP chart \n•\tWhat-if analysis \n•\tMulti-product CVP analysis \n•\tScenario planning \n•\tDescriptive, predictive, and prescriptive data analytics ","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"3.\tService Department Cost Allocation\n•\tMethods for allocating department costs \n•\tDirect method \n•\tStep method\n•\tReciprocal method\n•\tVariable and fixed costs ","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"4.\tStandard Costing and Cost Variances \n•\tTypes of standard costs \n•\tStatic vs. flexible budgets and variances \n•\tSales price variance \n•\tManufacturing cost variances \n•\tStandard absorption costing vs. standard variable costing\n•\tVariance investigation and dashboards\n•\tStandard costing and journal entries ","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"5.\tJob Order Costing \n•\tUnderstanding how it works and components of the job order costing system\n•\tOverhead rates \n•\tAnalyzing activity levels for the cost driver \n•\tUnderstanding idle capacity costs \n•\tSpoilage and scrap \n•\tJob order costing and journal entries ","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"6.\tJoint and Byproduct Costing \n•\tUnderstanding joint costs, joint products, and byproducts \n•\tJoint cost allocation methods/approaches \n•\tMethods of joint cost allocation (i.e. physical output method, sales value at split-off method, net realizable value method, gross margin percentage method)\n•\tByproducts","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"7.\tProcess Costing \n•\tDifferent types of process costing systems \n•\tWeighted average cost flow assumption \n•\tConcept of spoilage \n•\tTransferred-in costs \n•\tFirst in, first out (FIFO) cost flow assumption","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"8.\tActivity-Based Costing (ABC) Systems \n•\tABC systems design \n•\tABC cost hierarchy \n•\tDifferences between ABC and standard costing \n•\tActivity-based management (ABM) \n•\tCosts vs. benefits of ABC and ABM ","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"9.\tOther Methods for Determining and Controlling Costs \n•\tKaizen costing\n•\tProduct life cycle costing\n•\tOther Costing Methods ","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"10.\tStrategic Use of Costing Systems and Supply Chains \n•\tSupply chain process\n•\tExtended supply chain and supply-chain partners\n•\tUsing IT/data analytical tools for supply-chain management ","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"11.\tVariable (Direct), Absorption (Full) and Throughput Costing \n•\tFinancial reporting differences between variable and absorption costing \n•\tAbsorption and variable costing and CVP analysis \n•\tThroughput costing ","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"12.\tBudgeting \n•\tBudgeting process \n•\tBudget terms – budgets, forecasts, and pro forma financial statements \n•\tDifferent types of budgets (master budget, flexible budget, activity-based budget, zero-based budget)\n•\tBreak-even analysis \n•\tContribution margin \n•\tBenchmarking \n•\tVariance analysis (budget vs. actuals)\n•\tBudgeting and information systems \n•\tData visualization and variance analysis ","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"13.\tPricing \n•\tRole of cost information in pricing \n•\tShort-term vs. long-term pricing\n•\tRole of management accounting in supporting and assessing revenue control \n•\tContractual arrangements where cost information determines price","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"14.\tDecision-making under Uncertainty \n•\tElements of decision-making under uncertainty \n•\tProbability \n•\tPayoff tables\n•\tModelling uncertainty in CVP analysis \n•\tContracts and bidding under uncertainty \n•\tDecision analysis approach to investigating a variance \n•\tBig data and uncertainty ","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"15.\tRelevant Costing \n•\tSunk cost effect \n•\tMake-or-buy decisions (outsourcing) \n•\tAcquisition vs. sourcing decisions \n•\tAdd-or-drop decisions \n•\tSpecial order decisions\n•\tSell-or-process-further decisions \n•\tScarce resource allocation decisions \n•\tTheory of constraints ","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"16.\tTransfer Pricing \n•\tApproaches to setting the transfer price\n•\tMarket price-based approaches \n•\tCost-based approaches\n•\tNegotiated transfer prices \n•\tTransfer pricing model\n•\tInternational transfer pricing ","No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,{"$f":"IF(Z119=\"\",\"No Documentation Available\")","v":"No Documentation Available"}]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne345789[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[]
[null,"Preliminary Assessment Results",{"$f":"_xlfn.IFS($B$60<50%, DATA!$A$6, AND($B$60>50%, $C$60<80%),DATA!$A$5, AND($B$60>50%, $B$60<80%), DATA!$A$5, AND($B$60>80%, $C$60>=80%),DATA!$A$4)","v":"No exemption "}]
[null,null,{"$f":"_xlfn.IFS(ISNUMBER(SEARCH(\"Full\",C44)),DATA!$B$4,ISNUMBER(SEARCH(\"Partial\",C44)),DATA!$B$5,ISNUMBER(SEARCH(\"No\",C44)),DATA!$B$6)","v":"You are not eligible for a full or partial exemption from this course based on the information entered above. Your next step is to submit a transcript/eligibility assessment application where submission of this self-assessment is not required OR if you have already received your initial assessment results, proceed with enrolling in the required CPA preparatory course"}]
[]
[null,"Disclaimer","The results of this self-assessment are unofficial and intended to provide you with information on the potential exemptions you may be eligible for in the transcript/eligibility assessment process. An official transcript/eligibility assessment application is required to register as a CPA Student and enroll in the CPA Certification Program with your provincial/regional CPA body."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Course Coverage","Course Outlines"]
[]
[null,{"$f":"SUM(COUNTIF($C$15:$C$42,\"*yes*\"))/COUNTA($B$15:$B$42)","v":0},{"$f":"SUM(COUNTIF($H$15:$H$42,\"Course Syllabus\"))/COUNTA($B$15:$B$42)","v":0}]

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[null,"Applicant Self-Assessment Tool"]
[null,"CPA Competency Area: Strategy & Governance  "]
[]
[null,"CPA Preparatory Course Name: Performance Management",null,null,null,"Additional Course Information:"]
[null,"Course Code: PMA",null,null,null,"CPA Preparatory Course Syllabus"]
[null,"Course Type: Core Course",null,null,null,"Performance Management Course Primer"]
[null,"Course Prerequisites: Introductory Financial Accounting, Introductory Management Accounting, Intermediate Management Accounting ",null,null,null,"CPA Preparatory Course Exam Blueprint"]
[null,"Course Description: This course is an introductory performance management course. It examines the importance of governance and corporate social responsibility in a business context. The course also highlights the role governance and corporate social responsibility play in developing, formulating, and implementing strategy. "]
[]
[]
[null,"Applicant Instructions:"]
[null,"Complete all the white boxes to indicate where you have covered the Performance Management course topic(s) in your previous post-secondary education studies"]
[]
[null,"Course Topic","Have you covered the topic? ","Institution Name(s) as shown on Official Transcript ","Degree Program Name(s)","Course Number(s)/Code(s) and Course Name(s) as shown on Institution's Official Transcript","Year Completed","Type of Additional Documentation Provided ","Additional Information or Comments "]
[null,"1.\tGovernance Structure \n•\tPurpose and characteristics of governance structures  \n•\tVarying parties involved in governance\n•\tAudit committee’s role in governance \n•\tRole of board of directors \n•\tEthical implications for good governance ","No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"2.\tOrganizational Structure\n•\tTypes of organizations and its effects on decision making in an organization\n•\tEthics and social responsibility\n     o\tCorporate social responsibility\n     o\tEnvironmental accounting\n     o\tEnvironmental costing\n     o\tSocial ethics\n     o\tRole of management incentives\n     o\tCodes of conduct\n     o\tReporting mechanisms for compliance\n     o\tRisk issues in organizational ethics","Yes - one course",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":0},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":0},null,null,"No Documentation Available"]
[null,"3.\tMission, Vision, Values and Strategic Objectives \n•\tDeveloping strategic objectives/plan\n•\tDeveloping the mission, vision, and value statements \n•\tUnderstanding the differences in private vs. public sector\n•\tRole of management and the board in executing strategic objectives/plan ","No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"4.\tExternal Environmental Scanning and Industry Analysis \n•\tMacro forces affecting organizations\n•\tEntity-level and functional-level strategies\n•\tBig Data \n•\tPorter’s Five Forces \n•\tPESTEL \n•\tIndustry/product life cycles ","No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"5.\tInternal Environmental Scanning and Analysis \n•\tValue-chain analysis \n•\tProfit-pool analysis \n•\tResources, capabilities, and core competency analysis \n•\tSWOT analysis (strengths, weaknesses, opportunities & threats) ","No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"6.\tStrategic Management Process\n•\tStrategy Formulation \n     o\tTypes and levels of strategy, customer value proposition, sustainable competitive advantages, strategic vehicles, diversification, mergers & acquisitions, strategic alliances, cost leadership, e-business, internationalism \n•\tStrategy Implementation\n     o\tCorporate governance, organizational structures, critical elements of successful strategy implementation, organizational structure, role of information systems, and managing risk \n     o\tAgency theory\n     o\tRole of board of directors, shareholders, management, and other stakeholders \n     o\tEnterprise risk management \n•\tStrategy Evaluation \n     o\tProcess for strategy evaluation\n     o\tKey success factors\n     o\tKey performance indicators\n     o\tStrategic control\n     o\tUse of data visualization to interpret results ","No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"7.\tEnterprise Risk Management \n•\tRisk management process \n•\tTypes of enterprise risk\n•\tTechniques to measure and evaluate risk \n•\tResponding to risk\n•\tContingency planning \n•\tEmerging issues, current trends, and new technologies in strategy","No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"8.\tNon-for-profit and Government Organizations (NFPOs)\n•\tUnderstanding characteristics of NFPOs \n•\tStrategy and performance in NFPOs","No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",null,{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,{"$f":"IF(Z119=\"\",\"No Documentation Available\")","v":"No Documentation Available"}]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,IFOne34578910[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[]
[null,"Preliminary Assessment Results",{"$f":"_xlfn.IFS($B$60<50%, DATA!$A$6, AND($B$60>50%, $C$60<80%),DATA!$A$5, AND($B$60>50%, $B$60<80%), DATA!$A$5, AND($B$60>80%, $C$60>=80%),DATA!$A$4)","v":"No exemption "}]
[null,null,{"$f":"_xlfn.IFS(ISNUMBER(SEARCH(\"Full\",C44)),DATA!$B$4,ISNUMBER(SEARCH(\"Partial\",C44)),DATA!$B$5,ISNUMBER(SEARCH(\"No\",C44)),DATA!$B$6)","v":"You are not eligible for a full or partial exemption from this course based on the information entered above. Your next step is to submit a transcript/eligibility assessment application where submission of this self-assessment is not required OR if you have already received your initial assessment results, proceed with enrolling in the required CPA preparatory course"}]
[]
[null,"Disclaimer","The results of this self-assessment are unofficial and intended to provide you with information on the potential exemptions you may be eligible for in the transcript/eligibility assessment process. An official transcript/eligibility assessment application is required to register as a CPA Student and enroll in the CPA Certification Program with your provincial/regional CPA body."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Course Coverage","Course Outlines"]
[]
[null,{"$f":"SUM(COUNTIF($C$15:$C$42,\"*yes*\"))/COUNTA($B$15:$B$42)","v":0.125},{"$f":"SUM(COUNTIF($H$15:$H$42,\"Course Syllabus\"))/COUNTA($B$15:$B$42)","v":0}]

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[null,"Applicant Self-Assessment Tool"]
[null,"CPA Competency Area: Data Analytics and Information Technology"]
[]
[null,"CPA Preparatory Course Name: Information Technology",null,null,null,"Additional Course Information:"]
[null,"Course Code: ITE",null,null,null,"CPA Preparatory Course Syllabus"]
[null,"Course Type: Core Course",null,null,null,"Performance Management Course Primer"]
[null,"Course Prerequisites: Introductory Financial Accounting, Introductory Management Accounting",null,null,null,"CPA Preparatory Course Exam Blueprint"]
[null,"Course Description: This course covers the use of computer-based information systems in management and financial accounting. The course will provide students with the knowledge required to make informed decisions with the application of information technology."]
[]
[]
[null,"Applicant Instructions:"]
[null,"Complete all the white boxes to indicate where you have covered the Performance Management course topic(s) in your previous post-secondary education studies"]
[]
[null,"Course Topic","Have you covered the topic? ","Institution Name(s) as shown on Official Transcript ","Degree Program Name(s)","Course Number(s)/Code(s) and Course Name(s) as shown on Institution's Official Transcript","Year Completed","Type of Additional Documentation Provided ","Additional Information or Comments "]
[null,"1.\tInformation Technology Systems and Governance\n•\tManaging risks of computer-based systems\n       i.\tImpact of risk on enterprise risk\n•\tAssessing best practices of IT governance\n       i.\tIT governance and control frameworks (e.g. COSO, COBIT, and ITIL)\n•\tKey functions in an IT department and the importance of segregation of duties\n•\tHow IT systems play a role in decision-making\n•\tTypes of IT systems used by management\n•\tStakeholders and their interest in the systems","No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"2.\tData Structures and Databases\n•\tUses \n•\tCommon database types\n•\tLimitations of databases","No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"3.\tNetwork Systems\n•\tTypes of systems and networks\n•\tDifferent configurations of telecommunications elements within networks","No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"4.\tIT Components\n•\tHardware components\n•\tSoftware applications","No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"5.\tSystems Development and Maintenance\n•\tIssues related to systems development\ni.\tBuilding or purchasing\nii.\tProcess management (completed on time, on budget, and works as promised)","No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"6.\tData Governance and Management\n•\tChallenges and process of creating and implementing\n•\tData life cycle, key roles in data management and how good data governance facilitates good business analytics","No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"7.\tData Analytics and the Use of Spreadsheets\n•\tKey aspects of data visualization (financial and non-financial)\n•\tBest practices for presenting information to support business decisions\n       i.\tInformation quality (nature, sources, format, timing, extent and level of aggregation)\n       ii.\tProfessional skepticism\n•\tCommunication of information for quality decision making\n•\tBenefits and drawbacks of using spreadsheets\n•\tCommon Uses of spreadsheets to analyze data","No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"8.\tProtection of Information\n•\tLogical and physical access controls\n•\tRegulatory requirements (e.g. privacy, freedom of information, and anti-spam legislation) \n•\tBasic IT security principles and IT policies for internal control","No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"9.\tProcessing Integrity\n•\tBest practices in documentation and record management\n•\tInput, origination controls, processing, files and output controls","No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,"10.\tOther Information Technology Concepts\n•\tDisaster recovery and business continuity planning\n•\tE-business and e-commerce (business models and components)\n•\tEmerging technologies that can disrupt traditional accounting systems\n       i.\tImpact on risk exposures\n•\tEthics for information technology (privacy, security, and related regulatory requirements)","No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",null,{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,{"$f":"IF(Z119=\"\",\"No Documentation Available\")","v":"No Documentation Available"}]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[null,null,"No",{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$D$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$D$36,TRUE,\"\")","v":""},{"$f":"_xlfn.IFS(ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - one course\",'Applicant Instructions'!$E$36,ITE[[#This Row],[Have you covered the topic? ]]=\"Yes - two or more courses\",'Applicant Instructions'!$E$36,TRUE,\"\")","v":""},null,null,"No Documentation Available"]
[]
[null,"Preliminary Assessment Results",{"$f":"_xlfn.IFS($B$60<50%, DATA!$A$6, AND($B$60>=50%, $C$60<80%),DATA!$A$5, AND($B$60>=50%, $B$60<80%), DATA!$A$5, AND($B$60>=80%, $C$60>=80%),DATA!$A$4)","v":"No exemption "}]
[null,null,{"$f":"_xlfn.IFS(ISNUMBER(SEARCH(\"Full\",C44)),DATA!$B$4,ISNUMBER(SEARCH(\"Partial\",C44)),DATA!$B$5,ISNUMBER(SEARCH(\"No\",C44)),DATA!$B$6)","v":"You are not eligible for a full or partial exemption from this course based on the information entered above. Your next step is to submit a transcript/eligibility assessment application where submission of this self-assessment is not required OR if you have already received your initial assessment results, proceed with enrolling in the required CPA preparatory course"}]
[]
[null,"Disclaimer","The results of this self-assessment are unofficial and intended to provide you with information on the potential exemptions you may be eligible for in the transcript/eligibility assessment process. An official transcript/eligibility assessment application is required to register as a CPA Student and enroll in the CPA Certification Program with your provincial/regional CPA body."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Course Coverage","Course Outlines"]
[]
[null,{"$f":"SUM(COUNTIF($C$15:$C$42,\"*yes*\"))/COUNTA($B$15:$B$42)","v":0},{"$f":"SUM(COUNTIF($H$15:$H$42,\"Course Syllabus\"))/COUNTA($B$15:$B$42)","v":0}]

{"sheet":"Declaration","index":11,"n_rows":19,"n_cols":24,"rows_kept":19,"cut":false,"hidden":false,"merged":[[7,1,7,9],[11,1,11,9],[9,1,9,9],[18,1,20,9],[16,4,16,6],[16,1,16,2],[15,4,15,6],[15,1,15,2]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Self-Assessment COMPLETE"]
[]
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[null,"DECLARATION"]
[]
[null,"This declaration must be signed and included with this application. All documentation must be in English or French."]
[]
[null,"I declare that the information provided in this application is, to the best of my knowledge, correct."]
[]
[]
[]
[]
[null,"* Signature",null,null,"* Date (MM/DD/YYYY)"]
[]
[null,"PLEASE ENSURE YOU HAVE CHECKED ALL SECTIONS OF THE SELF-ASSESSMENT TOOL.  ONCE YOU CLICK COMPLETE FORM, THIS WORKBOOK WILL SAVE AS A NEW FILE. YOU WILL NOT BE ABLE TO EDIT YOUR RESPONSES AND THE WORKBOOK WILL CLOSE."]

{"sheet":"Result Summary","index":12,"n_rows":146,"n_cols":7,"rows_kept":146,"cut":false,"hidden":false,"merged":[[1,1,1,4],[3,1,5,3]]}
[]
[null,"Preliminary Results Summary"]
[]
[null,"Please be aware, the results of this self-assessment are unofficial and intended to provide you with information on the potential exemptions you may be eligible for in the transcript/eligibility assessment process. An official transcript/eligibility assessment application is required to register as a CPA Student and enroll in the CPA Certification Program with your provincial/regional CPA body."]
[]
[]
[]
[null,"Module","Preliminary/Unofficial Results","Reviewer Decision"]
[null,"Intermediate Financial Reporting 1 (IF1)",{"$f":"IF('Applicant Instructions'!$C$45=\"No\",\"Not Assessed\",'IF1'!$C$44)","v":"Not Assessed"},{"$f":"IF('Applicant Instructions'!$C45=\"No\",\"Not Assessed\",\"Further Review Required\")","v":"Not Assessed"}]
[null,"Intermediate Financial Reporting 2 (IF2)",{"$f":"IF('Applicant Instructions'!$C$46=\"No\",\"Not Assessed\",'IF2'!$C$44)","v":"Not Assessed"},{"$f":"IF('Applicant Instructions'!$C46=\"No\",\"Not Assessed\",\"Further Review Required\")","v":"Not Assessed"}]
[null,"Advanced Financial Reporting (AFR)",{"$f":"IF('Applicant Instructions'!$C$47=\"No\",\"Not Assessed\",AFR!$C$44)","v":"Not Assessed"},{"$f":"IF('Applicant Instructions'!$C47=\"No\",\"Not Assessed\",\"Further Review Required\")","v":"Not Assessed"}]
[null,"Corporate Finance (COF)",{"$f":"IF('Applicant Instructions'!$C$48=\"No\",\"Not Assessed\",COF!$C$44)","v":"Not Assessed"},{"$f":"IF('Applicant Instructions'!$C48=\"No\",\"Not Assessed\",\"Further Review Required\")","v":"Not Assessed"}]
[null,"Audit and Assurance (AUA)",{"$f":"IF('Applicant Instructions'!$C$49=\"No\",\"Not Assessed\",AUA!$C$44)","v":"Not Assessed"},{"$f":"IF('Applicant Instructions'!$C49=\"No\",\"Not Assessed\",\"Further Review Required\")","v":"Not Assessed"}]
[null,"Taxation (TAX)",{"$f":"IF('Applicant Instructions'!$C$50=\"No\",\"Not Assessed\",TAX!$C$44)","v":"Not Assessed"},{"$f":"IF('Applicant Instructions'!$C50=\"No\",\"Not Assessed\",\"Further Review Required\")","v":"Not Assessed"}]
[null,"Intermediate Management Accounting (MAA)",{"$f":"IF('Applicant Instructions'!$C$51=\"No\",\"Not Assessed\",MAA!$C$44)","v":"Not Assessed"},{"$f":"IF('Applicant Instructions'!$C51=\"No\",\"Not Assessed\",\"Further Review Required\")","v":"Not Assessed"}]
[null,"Performance Management (PMA)",{"$f":"IF('Applicant Instructions'!$C$52=\"No\",\"Not Assessed\",PMA!$C$44)","v":"Not Assessed"},{"$f":"IF('Applicant Instructions'!$C52=\"No\",\"Not Assessed\",\"Further Review Required\")","v":"Not Assessed"}]
[null,"Information Technology (ITE)",{"$f":"IF('Applicant Instructions'!$C$53=\"No\",\"Not Assessed\",ITE!$C$44)","v":"Not Assessed"},{"$f":"IF('Applicant Instructions'!$C53=\"No\",\"Not Assessed\",\"Further Review Required\")","v":"Not Assessed"}]
[]
[]
[]
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["Have you covered the topic? ","Institution Name(s) as shown on Official Transcript ","Degree Program Name(s)","Course Number(s)/Code(s) and Course Name(s) as shown on Institution's Official Transcript","Year Completed","Type of Additional Documentation Provided ","Additional Information or Comments "]
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