Effective Date: December 2010
This document is the property of: CGA-Canada 100-4200 North Fraser Way Burnaby, British Columbia Canada V5J 5K7 Phone: 604 669-3555 Fax: 604 689-5845 www.cga.org/canada Updated: May 17, 2010
CGA-Canada PA1 Examination Blueprint 2010/2011
Table of Contents
About the Examination Blueprint ......................................................................................................................... 2 PA1 Examination ................................................................................................................................................... 2 PA1 Course ........................................................................................................................................................ 2 Prerequisite Courses for the PA1 Examination .................................................................................................. 3 Competency Weightings …show more content…
Ethics and Trust PR:ET:01 Applies professional ethical standards (understands and follows the word and spirit of CGA-Canada Code of Ethical Principles and Rules of Conduct, takes action in response to situations that are contrary to the ethical code of the profession) Exercises integrity and a high level of professional judgment Maintains objectivity and independence in appearance and fact (avoids real and perceived conflicts of interest) Protects the public interest (maintains and raises the visibility of the ethical nature of the profession and professional accounting standards) Plans and exercises due diligence (plans and constructs due diligence checklist for mergers and acquisitions or public listing cases; conducts financial statement reviews with financial due diligence; conducts operations and manages with due diligence) Ensures confidentiality of stakeholder information (protects proprietary