Updated January 29, 2015
The Module Zero material for CPA program entrants with legacy prerequisites falls into seven competency areas: Financial Accounting, Taxation, Management Accounting, Strategy and Governance, Audit and Assurance, Finance, and Law. Candidates can choose the topics they need in order to fill any knowledge gaps.
Click on the links below to download PDFs that list the material in each competency area.
Financial accounting for not-for-profit organizations(3)
Foreign currency translation (3)
Interim reporting (1) (3)
Taxes payable by a corporation(4)
General – introduction(2)
General – computation of income(2)
General – taxable income and tax payable(2)
General – tax planning(2)
Strategic cost management(3)
Quality control and quality improvement(3)
Environmental scanning and industry analysis(1)(3)
Creating, implementing and evaluating strategy(1)(3)
Acceptance and continuance(2)
Completion and reporting(2)
Taxable income and tax payable for an individual
Transfer of property
CGA students who completed the 2013 edition of Advanced Management Accounting (MA2) may not require the Strategy and Governance topics.
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