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Registration and Non-core Course Structure
  • Non-core courses are self-study and available through open enrollment, offering flexibility for registration at any time.
Access and Study Materials
  • Access to course materials is granted within five business days of course registration.
  • Online learning materials include an e-textbook, student notes, practice problems, and more.
  • Study time depends on the length of time taken to complete a course (i.e. if a course is completed in 6-8 weeks, the average study time is 15-20 hours per week for that course).
  • Access to a facilitator is available.
Final Exam and Passing Criteria
  • The final exam must be written at a CPAWSB exam center within one year of registration, with students having the option to choose one of four final examination dates available throughout the year.
  • The final grade is determined solely by the final exam; therefore, passing each course requires a final exam mark of 50 percent or higher.

Non-core courses:

  • introductory Financial Accounting (IFA) 
  • Introductory Management Accounting* (IMA) 
  • Economics (ECO) 
  • Statistics (STA) 
  • Business Law (BUL) 

*Introductory Financial Accounting or an equivalent course at a post-secondary institution must be completed before or concurrently with Introductory Management Accounting.

Please refer to the Frequently Asked Questions for more information regarding core and non-core preparatory course delivery.

*Note: For the 2023/2024 academic year, Intermediate Financial Reporting 1 (IF1) and Taxation (TAX) were being piloted as open enrollment, self-paced courses and both are currently available for registration through open enrollment. For all other core preparatory courses, the course materials will be available on or around May 18, 2024. You can begin application to CPA preparatory course and enroll in the courses on or after April 1, 2024. These courses start on May 18, 2024.
Registration and Core Course Structure
  • Core courses are self-study and available through open enrollment, offering flexibility for registration at any time.*
  • Each core course includes six units and ends with a final exam.
Access and Study Materials
  • Access to course materials is granted within five business days of course registration.*
  • Recommended study time is 15 to 20 hours per week per course, if the final exam is taken in the same semester.
  • Access to a faciliator is available.
Course Activities and Assessment
  • In each unit, students complete course activities and learn through interactive and adaptive SmartBook assignments, practice problems, task-based simulations, and unit quizzes.
  • Weekly unit activity grades are determined based on a combination of attempt and performance.
Final Exam and Passing Criteria
  • The final exam must be written at a CPAWSB exam center within one year of registration, with students having the option to choose one of four final examination dates available throughout the year.
  • A minimum overall grade of 75 percent on course activities is required to qualify for the final exam.
  • The final grade is determined solely by the final exam; therefore, passing each core course requires a final exam mark of 60 percent or higher.

Core preparatory courses:  

  • Intermediate Financial Reporting 1 (IF1) 
  • Intermediate Financial Reporting 2 (IF2)  
  • Advanced Financial Reporting (AFR)
  • Corporate Finance (COF)
  • Audit & Assurance (AUA)  
  • Taxation (TAX)
  • Intermediate Management Accounting (MAA)
  • Performance Management (PMA)
  • Information Technology (ITE)

Please refer to the Frequently Asked Questions for more information regarding core and non-core preparatory course delivery.